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All Journal JEKP (Jurnal Ekonomi dan Keuangan Publik) IURIS NOTITIA : JURNAL ILMU HUKUM
Ritki Wijaya
Universitas Internasional Batam
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Indonesia’s Special Sovereign Bond Regime: Balancing Investor Protection, AML Risk, and Tax Transparency Standards Ritki Wijaya; Antony; Abdurrakhman Alhakim
IURIS NOTITIA : JURNAL ILMU HUKUM Vol. 4 No. 2 (2026): Oktober 2026 (In Progress)
Publisher : Ninety Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69916/iuris.v4i2.656

Abstract

This study examines the tension between investor protection and money laundering risks within Indonesia’s regulatory framework for special debt instruments, particularly in the implementation of Patriot Bonds and Merah Putih Bonds. The central issue concerns the granting of legal protection for the purchase of such special debt instruments, which may potentially restrict criminal prosecution, civil claims, the use of data as a basis for tax assessment, and the use of evidence in judicial proceedings. This study aims to analyze whether such protection can still be regarded as a legitimate investment policy instrument or whether it risks creating a safe harbor for non-transparent funds, thereby conflicting with anti-money laundering principles and tax transparency. This study employs a normative legal research method using statutory, conceptual, and historical approaches. The legal materials examined include laws and regulations governing finance, taxation, money laundering offenses, as well as international standards established by the Financial Action Task Force (FATF) and principles of tax transparency. The analysis is conducted qualitatively through systematic and prescriptive interpretation to assess the compatibility of the regulatory framework governing special debt instruments with the principles of the rule of law, accountability, and financial system integrity. The findings demonstrate that investor protection is necessary to enhance market confidence; however, excessively broad protection may weaken law enforcement, tax oversight, and the prevention of money laundering. This study concludes that the regulatory regime for special debt instruments should incorporate risk-based safeguards to maintain their attractiveness to investors without compromising transparency, accountability, and legal certainty.
Rekonstruksi Green Government 4.0: Transformasi Tata Kelola APBD Berbasis Kecerdasan Buatan Melalui Climate Budget Tagging dan Akuntabilitas Karbon Berkelanjutan Ritki Wijaya; Jenny Shania; Antony
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol. 13 No. 1 (2026): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Program Studi Keuangan Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v13i1.6611

Abstract

Transformasi tata kelola pemerintahan menuju Green Government 4.0 mendorong pengelolaan Anggaran Pendapatan dan Belanja Daerah yang tidak hanya berorientasi pada penyerapan anggaran, melainkan juga menilai kontribusi dari belanja daerah terhadap pencapaian target lingkungan dan penurunan emisi karbon. Permasalahan penelitian ini terletak pada belum terintegrasinya climate budget tagging (penandaan anggaran iklim), pemanfaatan kecerdasan buatan, dan akuntabilitas karbon dalam tahap perencanaan, penganggaran, pelaksanaan, hingga pengawasan anggaran pendapatan dan belanja daerah (APBD). Penelitian ini bertujuan menganalisis kelemahan tata kelola APBD berwawasan lingkungan dan merumuskan model rekonstruksi Green Government 4.0 berbasis kecerdasan buatan. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan komparatif. Penelitian ini menggunakan data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Data dianalisis secara kualitatif-deskriptif melalui penafsiran sistematis dan analisis kesenjangan kebijakan. Hasil penelitian menunjukkan bahwa penerapan penandaan anggaran iklim masih bersifat administratif dan belum dihubungkan secara konsisten dengan indikator hasil, jejak karbon, serta evaluasi kinerja perangkat daerah. Rekonstruksi yang ditawarkan dalam penelitian yakni sistem penandaan anggaran otomatis berbasis kecerdasan buatan, integrasi data anggaran dan emisi, evaluasi, dan penyediaan data akuntabilitas karbon yang terbuka. Penerapan model ini dapat memperkuat pengelolaan anggaran secara tepat, meningkatkan transparansi, dan pengawasan publik. Penelitian menyimpulkan bahwa integrasi kecerdasan buatan, penandaan anggaran iklim, dan akuntabilitas karbon diperlukan untuk mewujudkan tata kelola APBD yang adaptif, terukur, transparan, dan berkelanjutan menuju Indonesia Emas 2045.
Co-Authors Abdurrakhman Alhakim Antony Jenny Shania