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Singgih Januratmoko
Universitas Borobudur
Economics, Econometrics & Finance

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Penegakan Hukum terhadap Tindak Pidana Judi Online oleh Ditreskrimsus Polda Jawa Timur (Studi Kasus Putusan Nomor 475/Pid.B/2026/PN Sby) Moch Abdan Salam; Singgih Januratmoko; Zainal Arifin Hossein
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.429

Abstract

This study aims to analyze law enforcement against online gambling offenses by the Special Criminal Investigation Directorate (Ditreskrimsus) of the East Java Regional Police, identify the obstacles encountered, and examine the application of law in Decision Number 475/Pid.B/2026/PN Sby based on criminal law provisions and the Electronic Information and Transactions Law (ITE Law). This study employs an empirical legal research method with an empirical juridical approach. The data were analyzed qualitatively to examine the implementation of law enforcement and the application of legal provisions to online gambling offenses. The results show that law enforcement against online gambling offenses is carried out through pre-investigation, investigation, collection and examination of electronic evidence, and the imposition of criminal sanctions on perpetrators based on applicable legal provisions. The implementation of law enforcement still faces several obstacles, including difficulties in tracing perpetrators, proving offenses through electronic evidence, limited facilities and human resources, and low public legal awareness. Meanwhile, the application of law in Decision Number 475/Pid.B/2026/PN Sby shows that the gambling offense committed through electronic media was processed through the criminal justice system and resulted in the imposition of a criminal sentence on the defendant. The decision demonstrates the application of criminal law enforcement to technology-based gambling offenses in order to provide legal certainty and maintain public order.
Peran Kuasa Hukum dalam Penyelesaian Sengketa Kepabeanan dan Cukai pada Pengadilan Pajak (Studi Kasus Putusan Nomor 1430/B/PK/Pjk/2026) Singgih Januratmoko; Moch Abdan Salam; Zainal Arifin Hossein
Journal of Law and Economics Vol. 5 No. 2 (2026): NOVEMBER
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v5i2.430

Abstract

This study aims to analyze the role of legal counsel in resolving customs and excise disputes before the Tax Court based on Decision Number 1430/B/PK/Pjk/2026, the application of tax procedural law, and the legal considerations of judges in deciding customs and excise administrative disputes. This study employs normative legal research using a statutory approach and a case approach. The results show that legal counsel plays a role in assisting the parties through the preparation of legal arguments, submission of evidence, and legal defense during court proceedings. The application of tax procedural law in the case is reflected in the examination of the dispute, submission of evidence, and the implementation of judicial review proceedings. The judges’ considerations in deciding the case were based on material truth, the principle of legality, and legal certainty in assessing the dispute over the classification of imported goods and import duty rates. The findings also show that the role of legal counsel in the case was related to the ability to formulate legal arguments and present evidence consistent with the facts and applicable laws and regulations. Therefore, the role of legal counsel in resolving customs and excise disputes is not limited to assisting the parties but also involves the preparation of legal arguments and presentation of evidence during court proceedings.
Co-Authors Moch Abdan Salam Zainal Arifin Hossein