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Dilema Penggunaan Forensik Digital dalam Penanganan Tindak Pidana di Bidang Perpajakan Pasca Putusan MK No 83/PUU-XXI/2023 Febrian Halomoan; Handar Subhandi Bakhtiar
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.
POSITION OF FORENSIC PSYCHOLOGY IN DETERMINING THE MENTAL HEALTH OF CRIMINAL OFFENDERS Nada Prima Dirkareshza; Handar Subhandi Bakhtiar
Journal Social Sciences and Humanioran Review Vol. 2 No. 01 (2025): JANUARY
Publisher : Zhata Institut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64578/jsshr.v2i01.180

Abstract

Forensic Psychology contributes to interpreting how psychological factors can influence a criminal act because Forensic Psychology has a crucial role in assessing the criminal responsibility of a perpetrator. The purpose of this study is to analyze how the results of forensic psychological examinations are used in the process of proving criminal cases and to what extent these results influence the judge's decision in determining the defendant's criminal responsibility. The research method used is a normative legal approach, by examining the provisions of the Criminal Code, the Criminal Procedure Code, and other related regulations, and supported by a case approach to court decisions involving perpetrators with indications of mental disorders. The position of forensic psychological examination results in the criminal law evidence system in Indonesia is in an important position, but is not yet fully strong normatively. The results of Forensic Psychological examinations have a significant influence on the determination of criminal responsibility by the judge, although their nature is not absolutely binding. The testimony of Forensic Psychological experts is one of the important considerations in determining whether or not there is an element of fault in the perpetrator, especially in the context of the principle of geen straf zonder schuld (no crime without fault).
Neurocognitive Dysfunction and Criminal Liability: Integrating Neuroscience, Legal Theory, and Islamic Thought Rafika Nur; Azwad Rachmat Hambali; Ridwanto Igirisa; Handar Subhandi Bakhtiar; Ahmad Fakhrurrazi Mohammed Zabidi
Contemporary Issues on Interfaith Law and Society Vol. 4 No. 2 (2025): Digital Society and Interfaith Legal Challenges
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ciils.v4i2.31833

Abstract

This article examines the relationship between neurocognitive dysfunction, criminal behaviour, legal theory, and Islamic thought, with particular attention to the neurobiological foundations of moral decision-making and criminal responsibility. Employing an interdisciplinary normative approach that integrates cognitive neuroscience, criminal law theory, moral philosophy, and Islamic jurisprudence, this study analyses how neurobiological dysfunctions especially those affecting the prefrontal cortex and amygdala may influence impulse control, moral judgement, and antisocial conduct. Drawing exclusively on a critical review of scholarly literature, judicial decisions, and normative legal sources, the article explores the implications of neuroscientific findings for concepts of free will, moral agency, and criminal liability. The analysis demonstrates that while neuroscientific evidence has the potential to inform sentencing mitigation and rehabilitative strategies, its application raises significant ethical and legal challenges, particularly concerning biological determinism, evidentiary reliability, and procedural fairness. From an Islamic legal perspective, sound intellect (‘aql) constitutes the foundation of taklīf (legal responsibility), yet Islamic jurisprudence recognises circumstances in which responsibility may be diminished or removed, in accordance with the principles of raf‘ al-ḥaraj and maqāṣid al-sharī‘ah. The article argues that the absence of clear procedural standards and limited doctrinal integration of neuroscience within criminal justice systems particularly in Indonesia and Malaysia necessitates a more coherent normative framework. Ultimately, this study proposes a holistic and ethically grounded approach to criminal justice reform that integrates neuroscientific insights with legal principles and religious values, aiming to enhance proportionality, procedural justice, and human dignity.
THE ROLE AND NATURE OF EVIDENCE: FORENSIC INSIGHT Handar Subhandi Bakhtiar
Jurnal Yuridis Vol 10 No 2 (2023): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v10i2.7072

Abstract

Abstract Evidence plays a pivotal role across legal, scientific, and academic domains, serving as the linchpin in distinguishing guilt from innocence. In criminal investigations, it guides law enforcement, unraveling narratives and holding perpetrators accountable. However, with the complexity of crimes, evidence can take various forms, and the clarity of accuracy may be uncertain. This study aims to investigate the diverse types of evidence and sorting procedures crucial for proving crimes. The results of this study indicate that evidence plays a crucial role in determining guilt or innocence, especially in criminal cases. Various evidence types create a nuanced dynamic in proving cases, each with distinct characteristics influencing the proof process. Sorting evidence, whether individually or through comparison, becomes pivotal in identifying the most relevant elements for legal determinations.
Bullion Bank Regulation in Indonesia in an Effort to Protect Customers Sofyan Sauri; Handar Subhandi Bakhtiar; Atik Winanti
Lead Journal of Economy and Administration Vol 3 No 4 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i4.296

Abstract

The development of the global financial system has encouraged various countries to adopt bullion banks as an alternative to the gold-based financial system. However, in Indonesia, the concept of bullion banks is still relatively new and does not yet have a clear legal framework. This study aims to examine the need for bullion bank regulation in Indonesia and to assess the suitability of the national legal framework with international practices. The method used is normative juridical with a statutory approach and comparative studies. The results of the study show that Indonesia does not yet have specific regulations regarding bullion banks, which has the potential to cause legal uncertainty for business actors and investors. Therefore, it is necessary to formulate comprehensive regulations to regulate bullion bank activities specifically to support the stability of the national financial system. This study recommends that policy makers immediately formulate regulations related to bullion banks by referring to best practices in other countries.
Tinjauan Yuridis Pengaturan Pembuktian Ilmiah Dalam Produk Hukum Positif Di Indonesia Dino Rizka Afdhali; Handar Subhandi Bakhtiar
Indonesian Journal of Law Vol. 1 No. 10 (2024): INLAW - Oktober 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Eksistensi alat bukti sangat vital dalam penegakan hukum pidana, mengingat hukum pidana sangat bersentuhan dengan hak asasi manusia dan tujuan penegakan hukum adalah untuk mengejar kebenaran materiil. Penegakan hukum, mulai dari tahap dilakukan penyidikan dari pihak Kepolisian, penuntutan oleh Kejaksaan hingga persidangan oleh lembaga pengadilan, memerlukan kehati-hatian dalam menetapkan seseorang sebagai tersangka atau terdakwa. Tiada dasar proses pembuktian yang sesuai dengan hukum pembuktian, maka penegakan hukum pidana akan bias terhadap hakikat keadilan dan tidak tepat sasaran. Penelitian ini menggunakan pendekatan yuridis-normatif. Tujuan penelitian ini yakni untuk mengetahui pengaturan pembuktian ilmiah dalam produk hukum positif di indonesia. Hasil dari penelitian eksistensi pembuktian ilmiah sebagai salah satu metode pembuktian di sidang pengadilan sudah diakomodir dan diatur dalam produk hukum yang berlaku di Indonesia. Hal ini bisa dilihat dari produk hukum berupa Undang-Undang dan Putusan Pengadilan yang dikeluarkan dan disahkan oleh pejabat yang berwenang akan hal itu
A SCIENTIFIC JOURNAL OF CHILD CRIMINAL LAW: (Juvenile Justice Criminal Law Policy in Indonesia and Malaysia: A Comparison) Farhan Taufiqurahman; Handar Subhandi Bakhtiar
Journal of Ius Comparatum Law Studies Vol 1 No 1 (2025): Comparative Studies on Law Perspective
Publisher : Faculty of Law |Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jicls.v1i1.10846

Abstract

This paper aims to compare juvenile justice criminal law policies in Indonesia and Malaysia. Child protection is an important aspect of social development and community welfare. In this context, a comparison between these two countries provides valuable insight into child protection approaches, policies and implementation. From the research results, it appears that both countries have serious efforts to protect children's rights. However, there are differences in legal approaches and implementation of child protection policies. In Indonesia, there are regulations governing child protection, such as Law Number 23 of 2002 concerning Child Protection, while in Malaysia, there is the 2001 Children's Act which regulates children's rights. Both countries have their own characteristics in dealing with children in conflict with the law, both in terms of legal basis, institutions and approaches to resolution. This research uses a normative juridical method with a statutory and comparative legal approach. The results of the study show that Indonesia has progressive regulations through the SPPA Law, but still faces challenges in implementation. Meanwhile, Malaysia still applies a relatively conservative and institutional approach.
Comparison of Legal Systems in Land Acquisition for Public Interest in Indonesia, Malaysia, China, and the United States Sahne Fa Alhama Ibrahim Sakti; Handar Subhandi Bakhtiar
Journal of Ius Comparatum Law Studies Vol 2 No 1 (2026): January-April (Constitutionalism and Emergency Powers: A Comparative Study of Leg
Publisher : Faculty of Law |Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/icjls.v2i1.10847

Abstract

Land acquisition for the public interest is an important aspect of a country's development, with different policies in eachcountry according to the legal system and socio-political factors. This study compares the legal systems governing landacquisition in Indonesia, Malaysia, China, and the United States, focusing on procurement, compensation, and dispute-resolution mechanisms. The method used is a normative legal approach with qualitative analysis of secondary data fromregulations, journals, and literature. The results show that Indonesia and Malaysia rely on deliberation, but still facechallenges in fair compensation. China prioritises state control over land, often overriding individual rights, whereas theUnited States applies eminent domain with stronger legal protections for landowners. Each country has advantages anddisadvantages in balancing development interests and the rights of landowners. Indonesia needs to increase transparencyin land price valuations and strengthen legal access for landowners. The adoption of best practices from other countries,such as market-value-based compensation systems and clearer government authority, can help achieve fairer and moreeffective land acquisition policies.
Comparison of Election Law in Indonesia, England, The United States, and Malaysia Dina Cynthia Putri Dina Cynthia Putri; Handar Subhandi Bakhtiar
Journal of Ius Comparatum Law Studies Vol 2 No 2 (2026): May-August (State Sovereignty, Membership, and Mobility: Comparative Perspectives
Publisher : Faculty of Law |Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/icjls.v2i2.11021

Abstract

A General election is a forum or medium for the people to express their sovereignty. Ideally, the general election aims to regularly and peacefully effect changes in government power in accordance with the mechanism guaranteed and determined by the constitution. This study aims to examine how differences in the General Election Systems of Indonesia, the United Kingdom, and the United States affect aspects of government systems, election frequencies, political participation, and party systems. Second, identify the strengths and weaknesses of the election process in Indonesia, Britain, and the United States. Based on the study's results, the electoral system in Indonesia follows the principle of direct representative democracy.In contrast, in the UK, the general election adopts the parliamentary system with the first-past-the-post principle. In the United States, the electoral system combines representative democracy and Electoral College principles to elect the president, while in Malaysia, it uses the FPTP system. In addition, there are advantages and disadvantages to elections in these three countries: for example, in Indonesia, elections directly confer strong legitimacy and increase people's political participation, but they are vulnerable to money politics. These four countries use different approaches to their democratic systems, even though their goals remain aligned: to provide people with opportunities to vote for their leaders and representatives.
Juvenile Justice Criminal Law Policy Between Indonesia and Malaysia: A Comparison Farhan Taufiqurahman; Handar Subhandi Bakhtiar
Journal of Ius Comparatum Law Studies Vol 1 No 2 (2025): Justice in The Legal System
Publisher : Faculty of Law |Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper aims to compare the criminal law policies of juvenile justice in Indonesia and Malaysia. Child protection is an essential aspect of social development and community welfare. In this context, a comparison between the two countries offers valuable insights into the approaches, policies, and implementations of child protection. The results of the study show that both countries have made serious efforts to protect children's rights. However, there are differences in the legal approach and implementation of child protection policies. In Indonesia, regulations governing child protection exist, such as Law Number 23 of 2002 concerning Child Protection. In Malaysia, the Children's Law of 2001 regulates children's rights. Both countries have their own characteristics in dealing with children in conflict with the law, both in terms of legal basis, institutions, and settlement approaches. This study employs a normative juridical method, incorporating a statutory and comparative legal approach. The results of the study indicate that Indonesia has progressive regulations in place through the SPPA Law, but still faces challenges in their implementation. Meanwhile, Malaysia still applies a relatively conservative and institutional approach.
Co-Authors A, Biyandra Timothee Abdul Haris Nafis Abdul Kholiq Abdul Kolib Abidahsari, Irma Achmad, Dirga Adfiyanti Fadjar Adhyarsa, Bayu Aji Adiatma Nugroho Adinda Kusumaning Ratri Aditama Candra Kusuma Afifa, Erina Nur Agung Hermansyah Agustanti, Rosalia Dika Ahmad Fakhrurrazi Mohammed Zabidi Aisyah Nurhalizah Aji Lukman Ibrahim Al Fath Al Fath Alawiyah, Suryani Albert Sintong Limbong Amriyanto Angel Evelin Saragih Sitio Anggita Fitriyani, Jeanny Anni Alvionita Simanjuntak Ariel Lois Atik Winanti Aulyanti, Davina Dewi Ayu Diah Rahmani Azizah Arfah Azwad Rachmat Hambali Bachrong, Faizal Bambang Waluyo Beniharmoni Harefa Cahyaningsih, Rohmah Dwi Cahyasabrina, Ghea Tyagita Christiansen, Nicholas Christloy Totota Karo-Karo Cynthia, Agnes Davina Dewi Daya Nur Pratama Desthabu, Meurina Deviana Cahya Fitri Diah Ayu Wulandari, Diah Ayu Diani Sadiawati Dimas Adityarahman Dina Cynthia Putri Dina Cynthia Putri Dino Rizka Afdhali Dwiastuti, Winda Enina Wika Vetricha Wulandari Erva Yunita Faisal, Adhiya Fakhrurrozi Fakhrurrozi Falevi, Yunizar FANDY GULTOM Farhan Taufiqurahman Febrian Halomoan Febriani, Anggie Feby Welgaputri, Feby x Fil'Awalin, Hanif Geraldine, Mohammad Al Rainer Gilang Bhaswara, Nadhif Grahadi Purna Putra Handina Sulastrina Bakhtiar Handoyo Prasetyo Hanifa Muslimah, Rifa’at Hanna Wijaya Hanna Wijaya Hendra Parulian Heru Suyanto Hijrah Lahaling Hilda Novyana Husen Alting Ibrahim, Kayode Muhammed Ilyas Rahman Imran Imran Indiyarto, Fadhil Muhammad Irwan Triadi Ishma Safira Jeanny Anggita Fitriyani Jimmi Dohar Pandapotan Jodhy Farrel Budiman Kayode Muhammed Ibrahim Khoyron Nasir, Tomi Korompol, Ratu Ratna 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 Maulida Fitriani Michelle Angelika S Milda, Nofi Mochammad Ferdinan Adzhani Mohammed Zabidi, Ahmad Fakhrurrazi Muhammad Daffa Ananta Muhammad Fauzan Muhammad fauzan Muhammad Ikbal Muhammad Ikbal Muhammad Naufal, Muhammad Muhammad Nouval Arofah Muhammad Yunus Idy 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 Pradipta Prihantono Prayitno Imam Santosa Purba, Hotmaita Arta Putri Eriana, Nadhifa Rafif Sani Rafif, Aidan Rafika Nur Rafika Nur Raka Haikal Anfasya Rakhbir Singh Rania Adriane Desrina Rania Ratu Ratna Korompot Ratu Wida Widyaningsih Suhandi Respati, Adnasohn Aqilla Ridwanto Igirisa Rio Wirawan Riyanto Riyanto Riyanto Riyanto Rosita Miladmahesi Rosmaida, Erviyanti Safa Mutiara, Ayu Safitri, Nadila Safrin Salam Sahne Fa Alhama Ibrahim Sakti Salma Agustina Salma Agustina Samsu Alam Maddussila Sandra Amelia Sereno Khalfan Barlean Setya Abrilrizky, Haryadian Simamora, Tesalonika Amazia Siregar, Karina Josephine Siswahyudianto Situmeang, Zefanya Angelica Slamet Tri Wahyudi Slamet Tri Wahyudi Sofyan Sauri Sofyan Sauri Suci Maharani, Asari Sulthoni Ajie Sahidin Sunardi Purwanda Suyanto, Heru Syabilal Ali SYAHRUL RAMADHAN, MUHAMMAD Syamsuddin, Adiesty S.P. Syamsuddin, Adiesty Septhiany Prihatiningsih Syamsul Hadi Tarisa Sabrina, Fadiah Tasya Darosyifa Tri Bowo Hersandy Febrianto Tuasalamony, Adzra Ardelia Tulus Mampetua Lumban Gaol Vedita Akbar Vidia Ayu Wulandari Virna Amalia Nur Permata Welgaputri, Feby Witasya Aurelia Sulaeman Yana Sylvana Yohanes Firmansyah Yuliana Yuli Wahyuningsih Yuliana, Adelia Zahra, Lintang Aulia Zain, Abyan Zanubiya, Siti Syafa Az