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Handar Subhandi Bakhtiar
Universitas Pembangunan Nasional Veteran Jakarta
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Journal : Journal Evidence Of Law

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Operasi Psikologi Forensik dalam Penegakan Sistem Hukum Indonesia (Studi Kasus Pembunuhan Angeline di Bali) Khoyron Nasir, Tomi; Subhandi Bakhtiar, Handar
Journal Evidence Of Law Vol. 3 No. 3 (2024): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v3i3.886

Abstract

The aims of writing this article is to understand the operation of forensic psychology as a field of psychology or belief emphasizing the application of methods, scientific evidence and psychological concepts in trials by the judiciary in the Indonesian law enforcement. Forensic psychology is a combination of the fields of clinical psychology, social psychology and cognitive psychology, as well as the psychology of the accused himself. In this research the author uses normative legal research methods, namely conducting library research. The problem in this article is how the role of forensic psychology operations can be applied in the trial of certain case in the form of the Angeline murder case in the Indonesian legal system. Then, people involved in forensic psychology are divided into two, the first is forensic psychology scientists and the second is forensic psychology practitioners. While for operational purposes, forensic psychologists are tasked with conducting psychological autopsies, investigative interviews with perpetrators of crimes, interviews with witnesses and families of victims, and identifying perpetrators of crimes. In criminal law in Indonesia, forensic psychologists have contributed as expert witnesses, as expert advisors outside the court or as ad hoc judges, and as educators for criminal justice actors. Although they have different uses or purposes to facilitate the investigation of cases, forensic psychologists have limited purposes in their use in court.
Dilema Penggunaan Forensik Digital dalam Penanganan Tindak Pidana di Bidang Perpajakan Pasca Putusan MK No 83/PUU-XXI/2023 Halomoan, Febrian; Bakhtiar, Handar Subhandi
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1833

Abstract

This article examines the constitutional implications of the Indonesian Constitutional Court Decision No. 83/PUU-XXI/2023 on the use of digital forensics in criminal tax enforcement. The decision restricts the preliminary evidence examination under Law No. 7 of 2021 on Tax Harmonization by prohibiting coercive measures, thereby creating significant legal dilemmas for the Directorate General of Taxes (DGT) in investigating tax crimes classified as white-collar offenses. The legal challenge emerges from the temporal and evidentiary vulnerability of digital evidence, which requires immediate acquisition during preliminary examination to maintain data integrity and admissibility. Unlike traditional evidence, digital data can be readily altered, deleted, or manipulated if acquisition is delayed until the investigation phase. The Court's restrictive interpretation of preliminary examination authority consequently diminishes the DGT's practical capacity to employ digital forensic techniques essential for uncovering sophisticated tax evasion schemes, particularly those involving aggressive tax planning and Base Erosion and Profit Shifting (BEPS) strategies. The article employs normative legal research methodology with statutory and conceptual approaches to analyze the decision's impact on tax crime enforcement effectiveness. Findings indicate that post-constitutional interpretation, the DGT's usage of digital forensic investigation has declined substantially, with investigating officers (PPNS) hesitant to utilize these methodologies due to heightened vulnerability to pre-trial objections regarding alleged coercive conduct. The study recommends explicit statutory codification of digital forensic activities within the framework of preliminary examination to clarify their legitimacy, protect investigating officers from legal challenge, and maintain the efficacy of tax law enforcement while respecting constitutional protections.
Co-Authors A, Biyandra Timothee Abdul Haris Nafis Abdul Kholiq Abdul Kholiq Abdul Kolib Abidahsari, Irma Achmad, Dirga Adfiyanti Fadjar Adhyarsa, Bayu Aji Adiatma Nugroho Adiesty S.P. Syamsuddin Adinda Kusumaning Ratri Aditama Candra Kusuma Adityarahman, Dimas Afifa, Erina Nur Agustanti, Rosalia Dika Aisyah Nurhalizah Aji Lukman Ibrahim Al Fath Al Fath Alawiyah, Suryani Albert Sintong Limbong Amriyanto Ananta, Muhammad Daffa Angel Evelin Saragih Sitio Anggita Fitriyani, Jeanny Anni Alvionita Simanjuntak Ariel Lois Arofah, Muhammad Nouval Asriadi Asriadi Atik Winanti Aulyanti, Davina Dewi Ayu Diah Rahmani Azizah Arfah Bachrong, Faizal Bakhtiar, Handina Sulastrina Bambang Waluyo Barlean, Sereno Khalfan Beniharmoni Harefa Budiman, Jodhy Farrel Cahyaningsih, Rohmah Dwi Cahyasabrina, Ghea Tyagita Christiansen, Nicholas Christloy Totota Karo-Karo Cynthia, Agnes Darmawati Darmawati Davina Dewi Daya Nur Pratama Desthabu, Meurina Deviana Cahya Fitri Diah Ayu Wulandari, Diah Ayu Diani Sadiawati Dwiastuti, Winda Enina Wika Vetricha Wulandari Erlyani, Rizka Erva Yunita Fakhrurrozi Fakhrurrozi Falevi, Yunizar FANDY GULTOM Fattah, Akhmad Kautsar Febriani, Anggie Feby Welgaputri, Feby x Fil'Awalin, Hanif Geraldine, Mohammad Al Rainer Gilang Bhaswara, Nadhif Grahadi Purna Putra Halomoan, Febrian Hambali , Azwad Rachmat Hamid, Abd. Haris Handoyo Prasetyo Hanifa Muslimah, Rifa’at Hanna Wijaya Hanna Wijaya Hendra Parulian Heru Suyanto Hijrah Lahaling Hilda Novyana Husen Alting Ibrahim, Kayode Muhammed Igirisa, Ridwanto Ilyas Rahman Imran Imran Indiyarto, Fadhil Muhammad Irwan Triadi Ishma Safira Iwan Erar Joesoef Jeanny Anggita Fitriyani Jimmi Dohar Pandapotan Kayode Muhammed Ibrahim Khoyron Nasir, Tomi Kunthi Tridewiyanti Ligina Tesalonika M. Rizki Yudha Prawira Maddussila, Samsu Alam Manga Patila Maniari, Elsa Maria Yohana Marif Marif, Marif Marito, Eugina Evita Maryanto Maryanto Marzuki, Fathur Masse, Syukri Maulida Fitriani Michelle Angelika S Milda, Nofi Mochammad Ferdinan Adzhani Mohammad Ikbal Borman Mohammed Zabidi, Ahmad Fakhrurrazi Muhammad fauzan Muhammad Fauzan Muhammad Ikbal Muhammad Naufal, Muhammad Muhammad Yunus Idy Musran, Andi Mustawa, Mustawa Muthia Sakti Nada Prima Dirkareshza Nada Syifa Nurulhuda Naufal Nabiil Ridwansyah Novianti Novianti Nurhaedah Nurhaedah Nurhaedah Nurhayati Mardin Nurul Miqat Parhusip, Alizcia Dora Phuoc, Jeong Chun Pradipta Prihantono Prayitno Imam Santosa Purba, Hotmaita Arta Putri Eriana, Nadhifa Rafif Sani Rafif, Aidan Rafika Nur Raka Haikal Anfasya Rakhbir Singh Ratu Ratna Korompot Respati, Adnasohn Aqilla Rio Wirawan Riyanto Riyanto Riyanto Riyanto Rosita Miladmahesi Rosmaida, Erviyanti Safa Mutiara, Ayu Safitri, Nadila Safrin Salam Salma Agustina Salma Agustina Samsu Alam Maddussila Sandra Amelia Senajaya, Sacvio Fath Setya Abrilrizky, Haryadian Simamora, Tesalonika Amazia Siregar, Karina Josephine Situmeang, Zefanya Angelica Slamet Tri Wahyudi Sofyan Sauri Suci Maharani, Asari Suherman, Suherman Sulthoni Ajie Sahidin Sunardi Purwanda Suyanto, Heru Syabilal Ali SYAHRUL RAMADHAN, MUHAMMAD Syamsuddin, Adiesty Septhiany Prihatiningsih Syamsul Hadi Tarisa Sabrina, Fadiah Tasya Darosyifa Tri Bowo Hersandy Febrianto Tuasalamony, Adzra Ardelia Tulus Mampetua Lumban Gaol Vedita Akbar Virna Amalia Nur Permata Welgaputri, Feby Witasya Aurelia Sulaeman Wulandari, Vidia Ayu Yana Sylvana Yohanes Firmansyah Yuliana Yuli Wahyuningsih Yuliana, Adelia Zabidi, Ahmad Fakhrurrazi Mohammed Zahra, Lintang Aulia Zain, Abyan Zanubiya, Siti Syafa Az