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All Journal Tolis Ilmiah: Jurnal Penelitian Jurnal Inovasi Global Ipso Jure Journal of Strafvodering Indonesian
Musahib, Abd Razak
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Astronomy Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal of Strafvodering Indonesian

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Corporate Criminal Responsibility in Environmental Crimes: a Case Study of Industrial Pollution Dewi, Kemmala; Musahib, Abd Razak; Wibowo, Mustofa Ponco
Journal of Strafvordering Indonesian Vol. 2 No. 1 (2025): JOSI - MARCH
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wp2z3b67

Abstract

Criminal law enforcement against companies in environmental crime cases still faces significant challenges. Although Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law) has regulated criminal sanctions for companies that pollute the environment, its implementation is still weak. The main factors that hinder the effectiveness of law enforcement include difficulties in proving criminal elements, weak capacity of law enforcement officials, and political and economic pressures that benefit polluting companies. In addition, corruption, overlapping authority between institutions, and inequality between regulations and implementation are the main obstacles in criminally ensnaring companies. The principles of strict liability and corporate criminal liability that are expected to ensnare polluting companies are still not applied optimally. Legal reform is needed to strengthen the effectiveness of environmental criminal law enforcement, including through increasing the capacity of law enforcement officers, improving regulations, and implementing stricter sanctions such as the revocation of business licenses. Information transparency, inter-agency coordination, and protection for whistleblowers must also be strengthened. With these steps, it is hoped that environmental law enforcement can be more effective in providing a deterrent effect to polluting companies, ensuring corporate criminal responsibility, and upholding the principles of environmental justice in Indonesia.
Juridical Analysis of the Application of Administrative and Criminal Sanctions to Tax Evasion Cases Judijanto, Loso; Musahib, Abd Razak
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/501s3985

Abstract

Taxes are the main instrument in the country's financial system because they function as a source of revenue to support national development. However, tax evasion practices are still rampant and cause significant fiscal losses, requiring effective law enforcement. In the context of Indonesian tax law, tax avoidance can be subject to administrative and criminal sanctions in accordance with the provisions of Law Number 28 of 2007 concerning General Provisions and Tax Procedures (KUP Law). Administrative sanctions function as the main instrument that is both preventive and repressive through the mechanism of fines, interest, or increases in taxes owed. However, in cases with the impact of large losses and intentional elements, relevant criminal sanctions are applied as the ultimate remedium. Reform through Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law) strengthens aspects of legal certainty, affirms the principle of ultimum remedium, and increases the authority of tax authorities while still paying attention to the protection of taxpayer rights. This study uses a normative juridical method by examining positive norms, the principle of legality, the principle of proportionality, and the principle of justice in the application of sanctions. The results of the analysis show that the integration of administrative, criminal, and regulatory sanctions is able to create a fairer, more transparent, and sustainable tax system, while maintaining legal legitimacy and public trust
Co-Authors Judijanto, Loso Kartasasmita, Mutiara Sarifah Hidayat Kemmala Dewi Made Warka, Made Mangunsong , Frans Si Nurbaiti, Ananda Siti Sjuhudi, Ichsan Warda Said Wibowo, Mustofa Ponco