Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Indonesian Journal of Innovation Multidisipliner Research Punggawa Law Review
Zul Fadly Ikram Basri
Universitas Hasanuddin
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Implikasi Rekayasa Hasil Pemeriksaan Pajak terhadap Kerugian Keuangan Negara Jellian Malisa Evikayati Djonga Tari; Siti Adenyn Nurhalizah Aulia Mile; Syafa Thurfa Isriza Laydi; Annisa Nurul Ramadhani; Zul Fadly Ikram Basri
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1315

Abstract

Sistem self-assessment memicu risiko ketidakpatuhan yang diawasi melalui pemeriksaan pajak, namun pelaksanaannya rentan terhadap permufakatan jahat berupa rekayasa hasil pemeriksaan yang merugikan kas negara. Penelitian ini bertujuan untuk menganalisis implikasi hukum rekayasa hasil pemeriksaan pajak terhadap kerugian keuangan negara serta mengevaluasi efektivitas sanksi administratif dan sanksi pidana korupsi. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan deskriptif analitis. Pengumpulan bahan hukum dilakukan melalui studi kepustakaan dan dianalisis secara kualitatif menggunakan penalaran deduktif. Hasil penelitian menunjukkan bahwa rekayasa pajak menimbulkan kerugian keuangan negara secara langsung (actual loss) dan secara sah memenuhi unsur perbuatan melawan hukum pada tindak pidana korupsi berdasarkan Undang-Undang Pemberantasan Tindak Pidana Korupsi. Sanksi administratif terbukti tidak efektif memitigasi kejahatan kolusif aparatur pajak, sehingga penegakan hukum harus menggunakan instrumen pidana yang mengesampingkan hukum administrasi. Kebaruan penelitian ini terletak pada pergeseran paradigma yang menempatkan ketetapan pajak hasil rekayasa bukan sekadar cacat hukum administrasi, melainkan sebagai locus delicti tindak pidana korupsi. Implikasi penelitian ini menuntut harmonisasi penegakan hukum lintas lembaga (DJP, Polri, Kejaksaan, dan KPK) serta pembenahan sistem pengawasan internal perpajakan yang terdigitalisasi.  
The Ship Master's Legal Responsibility for Navigational Safety under Law Number 17 of 2008 on Shipping Andi Nurulizzah Putri; Rerindita Sekar Seruni; Zul Fadly Ikram Basri
Punggawa Law Review Vol. 1 No. 4 (2026): Punggawa Law Review: October
Publisher : Punggawa Legacy Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67707/plr.v1i4.150

Abstract

Maritime transport is central to Indonesia's logistics system, but shipboard operations expose passengers, crews, cargo, and the marine environment to substantial safety risks. This article examines the ship master's legal responsibility for navigational safety under Law Number 17 of 2008 on Shipping, as amended, and identifies the forms of liability that may arise when safety duties are breached. It applies normative legal research using statutory and conceptual approaches. Primary legal materials include the Shipping Law, the Indonesian Civil Code, and relevant international maritime instruments, particularly SOLAS and STCW, while secondary materials comprise maritime-law scholarship and earlier studies. The analysis finds that the ship master's authority is inseparable from a personal duty to verify seaworthiness, adequate crewing, navigational and communication equipment, safety appliances, cargo conditions, weather information, and operational readiness before departure and throughout the voyage. A breach may generate administrative sanctions, civil liability, or criminal responsibility, depending on the violated norm, the existence of fault, causation, and the resulting harm. These regimes may operate concurrently, although personal liability must be distinguished from the responsibilities of the shipowner or shipping company. Effective enforcement therefore requires a fact-sensitive attribution of fault rather than an automatic assignment of every maritime casualty to the ship master
Co-Authors Andi Nurulizzah Putri Annisa Nurul Ramadhani Jellian Malisa Evikayati Djonga Tari Rerindita Sekar Seruni Siti Adenyn Nurhalizah Aulia Mile Syafa Thurfa Isriza Laydi