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All Journal Nagari Law Review Unes Law Review Ekasakti Journal of law and Justice
Arma, Diana
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Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Journal : Nagari Law Review

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Criminal Law Policy in the Harmonization of Tax Regulations: Its Implications for State Income from the Tax Sector Yoserwan, Yoserwan; Arma, Diana
Nagari Law Review Vol 7 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.2.p.304-316.2023

Abstract

Criminal acts in the field of taxation are a form of crime that is very detrimental to the state because they hinder state income from the tax sector. Taxes are the primary source of state income, which is then used for state management and in implementing development to improve community welfare. One effort to minimize criminal acts is to create regulations that become the basis for law enforcement for tax obligations. Overcoming criminal acts requires a criminal law policy that supports law enforcement. Criminal law outlines criminal policy, either substantive or procedural criminal law. The formulation of criminal law policy in tax laws is in line with the formation of tax law through the tax reform policy, which began in 1986 through the formation of several laws in the field of taxation. Finally, the Law Number 7 of 2021 concerning the Harmonization of Tax Regulations continues the policy. With the implementation of the Law on Harmonization of Tax Regulations, there needs to be a more in-depth study of tax criminal policies in this law towards optimizing state revenues from the tax sector. The research was conducted using normative legal research methods and supported by primary data. The approach used is a statutory approach, namely by analyzing various related laws in studying legal synchronization both vertically and horizontally and using legal theories. The research finds that criminal law policy in the Law on Harmonization of Tax Regulations applies more non-penal than penal policy. Non-penal prioritizes administrative settlement rather than criminal law settlement. The administrative settlement will enable more income through administrative fines. However, this approach does not fully support optimizing state revenues from the tax sector in the long run because this policy would not support taxpayer compliance.
The Role of Adat Institution In The Settlement of Criminal Cases Through Restorative Justice In West Sumatera Yoserwan, Yoserwan; Irzal Rias, A.; Tenofrimer, Tenofrimer; Arma, Diana; Raspati, Lucky
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.146-157.2023

Abstract

The process and mechanism for settling criminal cases always progresses from time to time. One of the mechanisms for settling criminal cases in today's modern era is settlement through Restorative Justice. Although initially, its application was more informal and limited, this concept has developed and has become part of the Criminal Justice System. Settlement mechanisms that involve many related parties and are oriented towards the repair or restoration of various parties affected by a crime are seen as more capable of providing justice. One of the parties involved in the Restorative Justice process besides the perpetrator and the victim is the community. Within the scope of Adat peoples (Masyarakat Adat), community involvement is represented by Adat institutions through Adat leaders. This research examines the role of Lembaga Adat (adat institution). in resolving cases through Restorative Justice in West Sumatra. The research uses empirical legal research methods, namely by collecting data either through law enforcement agencies or customary institutions. The results of the research were analyzed by juridical qualitative. The results of the research show that in West Sumatra the settlement of criminal cases through restorative justice has involved Adata institutions represented by Adat leaders. Community involvement is formed through a memorandum of understanding between law enforcement agencies, in this case, the police and prosecutors institution, and involves Adat institutions in the implementation process. In the future, the involvement of Adata institutions in the settlement of criminal cases, especially through restorative justice, needs to be optimized, because the justice obtained will be more in line with the feelings of justice in society.
Co-Authors Irzal Rias, A. Raspati, Lucky Riki Afrizal Tenofrimer Tenofrimer, Tenofrimer Yandriza, Yandriza Yoserwan Yoserwan, Yoserwan