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Prija Djatmika
Faculty of Law, Brawijaya University Malang, Indonesia
Health Professions Law, Crime, Criminology & Criminal Justice

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Reformulation of Article 412 Law Number 1 of 2023on Cohabitation from a Legal Certainty Perspective Imera Azzahra Alivia; Prija Djatmika; Nurini Aprilianda
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 1 (2026): June
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i1.353

Abstract

The criminalization of cohabitation under Article 412 paragraphs (1) and (2) of Law Number 1 of 2023 on the National Criminal Code raises significant juridical concerns, particularly with regard to legal certainty and proportionality. This study focuses on examining the juridical implications arising from the formulation of Article 412 and on proposing an ideal regulatory framework for the criminal offense of cohabitation in Indonesia in the future. Employing a normative juridical research method with statutory and conceptual approaches, this research analyzes the consequences of ambiguous legal formulations, especially the vague elements of “living together as husband and wife outside marriage,” the complaint-based nature of the offense, and the unclear limitation of eligible complainants. The findings indicate that these weaknesses undermine the principle of lex certa, create risks of multiple interpretations, and potentially lead to selective criminalization and violations of legal certainty. Furthermore, the study argues that such deficiencies place Article 412 within the category of a voidable norm that may be subject to constitutional review. Accordingly, this research proposes a reformulation of Article 412 by clarifying and operationalizing the elements of the offense, restricting the scope of complaint-based prosecution, and explicitly defining the age limits of child complainants, in order to ensure legal certainty, proportionality, and the protection of human rights.
Juridical Implications of the Imposition of Substitute Imprisonment under the Attorney General Guideline Muhammad Fahmi Abdillah; Prija Djatmika; Yuliati
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 2 (2026): September in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i2.378

Abstract

Corruption as an extraordinary crime causes state financial losses that have not been optimally recovered, particularly because convicted persons tend to choose substitute imprisonment rather than paying compensation. Although this mechanism has been regulated under Law Number 31 of 1999 in conjunction with Law Number 20 of 2001, its implementation has resulted in a significant accumulation of unrecovered state losses. The issuance of Attorney General Guideline Number 1 of 2019 was intended to serve as a technical guideline for prosecution; however, it continues to raise juridical issues. This study aims to analyze the juridical implications of the implementation of the guideline and to formulate an ideal regulatory framework. The research employs a normative juridical method using statutory, conceptual, and comparative approaches, which are analyzed prescriptively. The findings indicate the existence of legal uncertainty due to the absence of clear parameters for determining substitute imprisonment, low effectiveness resulting from its alternative nature, weak coercive force, and inconsistency in prosecutorial discretion. Therefore, a reformulation of the regulation is necessary by positioning compensation payment as a mandatory and cumulative sanction in order to optimize the recovery of state financial losses and strengthen legal certainty and consistency in prosecution.
Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System Ryandi Ferdiannur Usman; Prija Djatmika; Heru R. Hadi
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 3 (2026): December in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i3.385

Abstract

This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system. Although Indonesia's taxation system is founded on the principle of legality under Article 23A of the 1945 Constitution, the existing dispute resolution mechanism has not fully ensured balanced legal protection between taxpayers and tax authorities. Tax authorities possess extensive powers in tax assessment, examination, and collection, creating an unequal position that may lead to unfair treatment of taxpayers. This research aims to analyze the current legal framework governing tax dispute resolution and identify the factors contributing to substantive injustice in the system. The study employs a normative juridical method using statutory and conceptual approaches through the examination of relevant legislation, legal principles, and legal doctrines. The findings indicate that tax disputes are primarily resolved through appeals and lawsuits under the jurisdiction of the Tax Court, while objections constitute an administrative remedy within the broader tax dispute framework. However, taxpayers continue to face significant challenges, including potential conflicts of interest in the objection process, unequal burdens of proof, limited access to information, and regulatory inconsistencies among the General Taxation Provisions and Procedures Law, the Tax Court Law, and the Judicial Power Law. These conditions weaken legal protection and hinder the realization of substantive justice. This study recommends a comprehensive reformulation of tax dispute regulations to strengthen the independence of the Tax Court, improve legal protection for taxpayers, and promote substantive justice within Indonesia's tax dispute resolution system. Such reform is expected to enhance legal certainty, fairness, and public trust in the national taxation system.. This study fills the research gap concerning the limited discussion of substantive justice in Indonesian tax adjudication and proposes an original reformulation model emphasizing independent review, broader judicial scrutiny, and stronger taxpayer protection.
Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine Kyagus Ramadhani; Tunggul Anshari SN; Prija Djatmika
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 4 (2027): March in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i4.415

Abstract

Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed individually, but rather through policies and systems developed by corporations. However, Law Number 28 of 2007 concerning General Provisions and Procedures for Taxation and Law Number 7 of 2021 concerning the Harmonization of Tax Regulations do not explicitly regulate corporations as subjects of criminal law that can be held accountable. This situation creates a legal vacuum, legal uncertainty, and suboptimal protection of state finances. This study aims to analyze the urgency of regulating corporate criminal liability in tax crimes, examine the relevance of applying the strict liability doctrine as the basis for corporate criminal liability, and formulate an ideal legal regulation formulation for the future. This study uses a normative juridical method with a statutory, conceptual, and case-based approach. Legal materials were obtained through a literature review of laws and regulations, court decisions, legal literature, and scientific journals. The materials were analyzed using systematic and grammatical interpretation. The findings indicate that the lack of regulations regarding corporate criminal liability hampers the effectiveness of tax law enforcement and the recovery of state revenue losses. The strict liability doctrine is relevant for limited application to certain tax crimes while still adhering to the principle of due process of law. Legal reform through a revision of the KUP Law is needed to recognize corporations as subjects of criminal law and to comprehensively regulate accountability mechanisms, types of sanctions, and case resolution to ensure legal certainty, justice, and protection of state finances.
Co-Authors Heru R. Hadi Imera Azzahra Alivia Kyagus Ramadhani Muhammad Fahmi Abdillah Nurini Aprilianda Ryandi Ferdiannur Usman Tunggul Anshari SN Yuliati