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All Journal Veritas et Justitia Law Development Journal
Arta Atmaja, Budi
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Humanities Education Law, Crime, Criminology & Criminal Justice

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PEMBAHARUAN SANKSI PAJAK SEBAGAI UPAYA MENGOPTIMALKAN PENERIMAAN NEGARA Cahyadini, Amelia; Arta Atmaja, Budi; Oka Margana, Indra
Veritas et Justitia Vol. 3 No. 2 (2017): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v3i2.2776

Abstract

This paper examines about sanctions against the perpetrators of criminal acts in the field of taxation, where the position of criminal sanctions to be an interesting thing to see discussed up to now unknown tax ratio of Indonesia is still low when the tax It is the biggest contributor to the country's acceptance of Indonesia. The provisions of related criminal sanctions are also interesting when they are related to article 44B Act No. 28 of 2007 General provisions and Taxation Procedures in which the termination of the investigation can be carried out at the request of the Minister Finance to the Attorney General against Taxpayers who have tax debt that is not or less is paid in the form of administrative sanction plus a fine of four times the amount of tax that is not or less paid. The authors recommend several ideas that can be made of the Government in formulating the existing regulation back to fit the circumstances and conditions that occur and are able to meet the community's sense of fairness.
Law Enforcement for the Crime of Insulting the Government in Relation to the Principle of Ultimum Remedium in the Perspective of the Right to Freedom of Expression Pinem, Shelma Shetty; Sulistiani, Lies; Arta Atmaja, Budi
Law Development Journal Vol 8, No 1 (2026): March 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.1.71-84

Abstract

This study examines law enforcement practices or state responses to the crime of insulting the government and how this principle of ultimum remedium works in law enforcement of the crime of insulting the government in Indonesia. Through comparative study methods with countries outside Indonesia, literature studies, and interviews with law enforcement officials to see their law enforcement practices from the perspective of law enforcement. The results of the study show that although the 2023 Criminal Code has regulated insults against the government as an absolute complaint, the norm still leaves room for multiple interpretations between criticism and insults. Law enforcement practices in Indonesia show a tendency to use criminal law as the primary instrument (primum remedium), although normatively recognizing ultimum remedium so that clearer limits, strengthening non-criminal mechanisms, and procedural safeguards are needed to be in line with freedom of expression in a democratic country. This study aims to find out the practice of law enforcement and how this principle of ultimum remedium is present in law enforcement.
Co-Authors Amelia Cahyadini Lies Sulistiani Oka Margana, Indra Pinem, Shelma Shetty