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All Journal Kosmik Hukum Jurnal Hukum dan Pembangunan
Hasibuan, Batara Mulia
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Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGATURAN DAN PRAKTEK PRAPERADILAN TINDAK PIDANA PAJAK DI INDONESIA Sofian, Ahmad; Hasibuan, Batara Mulia
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

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Abstract

Pretrial is an institution to control and correct law enforcement which are deemed to have violated mechanisms established in procedural laws. The correction is not aimed to look into the aspects of the alleged criminal case but determine whether “rules of the game” established in the formal criminal law have been implemented properly or not. In practice, tax payers being involved in tax criminal cases often file pretrial motion although tax investigators actually have applied the principles of formal criminal law in legal measures they take. There are often different interpretations of laws and regulations used in pretrial institution for tax crimes. Therefore, it is recommended to strengthen civil servant investigators of the Directorate General of Taxation by improving their skills and technical capacity in the investigation process of tax crimes and develop a Standard Operating Procedure through Regulation of the Minister of Finance on the Determination of the Suspect, Search and Confiscation so that legal measures that they take will be more measurable and the number of suspects of tax crimes who will file pretrial motion will decrease. Or, when they file pretrial judges will make the best decision for their cases.
Corporate Liability In Child Rights Violations Sofian, Ahmad Sofian; Hasibuan, Batara Mulia; Sari, Anisa Oktavia Perwita; Capaldi, Mark P.
Kosmik Hukum Vol. 25 No. 1 (2025)
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kosmikhukum.v25i1.25718

Abstract

This paper aims to explore the liability of the business sector in violations of children's rights that occur in Indonesia. In exploring the issue of liability, the author integrates the case with the principle of rights in business that applies globally known as Children's Rights and Business Principles (CRBP). Then the problem raised in this research is how the attribution of responsibility of the business sector when running its business violates children's rights, how the business sector integrates CRBP in its business to prevent violations of children's rights.  This research is a normative research and the legal materials used are Law No. 35 of 2014 concerning Amendments to Law No. 23 of 2002 concerning Child Protection and Law No. 13 of 2003 concerning Labor. The findings of the research are that national laws do not specifically regulate the liability of the business sector when it violates children's rights. The business sector can only be held accountable in criminal or civil cases that cause harm to children.  Therefore, this study recommends that CRBPs be integrated in the revision of the Child Protection Law and apply liability in the form of criminal or civil or administrative witnesses when violations of children's rights by the business sector occur.
Co-Authors Capaldi, Mark P. Sari, Anisa Oktavia Perwita Sofian, Ahmad Sofian, Ahmad Sofian