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Journal : Innovative: Journal Of Social Science Research

Optimization Of Law Enforcement Against Tax Crimes In Indonesia Nur, Fuad
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16133

Abstract

This research aims to identify and analyze the factors influencing the enforcement of criminal law in the field of taxation and the efforts that can be made to optimize law enforcement in the field of taxation. The research method used is normative juridical research utilizing secondary data. Data collection techniques involve library study analyzed qualitatively. The research findings indicate that the factors influencing law enforcement in the field of taxation are legal factors, law enforcement officer factors, means or facilities factors, and societal factors. Furthermore, to optimize law enforcement in the field of taxation, it requires collaborative strengthening between institutions and the effectiveness of the tax judiciary system. Law enforcement is not only limited to the fulfillment of law enforcement officers resources but also requires cooperation between law enforcement agencies and other institutions amidst the complexity of tax evasion schemes with various modes of operation. In addition, the tax justice system also plays a crucial role in deterring taxpayers who commit violations. Criminal prosecution is pursued as a response and last resort due to the taxpayer's failure to fulfill all their obligations. Therefore, optimal law enforcement will create a deterrent effect for tax offenders, increase taxpayer compliance, and ultimately boost state revenue.
Hambatan Penerapan Restorative Justice Pada Penyelesaian Tindak Pidana Kekerasan Terhadap Anak Nur, Fuad
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17670

Abstract

This research examines the obstacles in applying the principles of restorative justice in resolving criminal acts of violence against child in South Konawe. The research uses normative juridical methods with statutory regulations and a case approach. Data was obtained through a literature review of primary and secondary legal materials. The results of the research show that there are two main obstacles in the implementation of restorative justice, namely legal protection for law enforcement officers who use the mediation process to take financial advantage, as well as the failure to realize peace due to the lack of recognition of criminal acts and the withdrawal of peace due to stressful conditions. To overcome these obstacles, it is necessary to strengthen the monitoring system, establish clear mechanisms regarding peace money, and increase understanding of the essence of restorative justice for all parties involved.
Pertanggungjawaban Pidana Terhadap Pelaku Tindak Pidana Penipuan Online Dengan Modus Social Engineering Nur, Fuad
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19372

Abstract

Penelitian ini bertujuan untuk mengkaji pertanggungjawaban pidana terhadap pelaku tindak pidana penipuan online dengan modus social engineering dan juga tantangan dalam pembuktiannya. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual, menggunakan data sekunder berupa bahan hukum primer dan sekunder. Teknik pengumpulan data melalui studi kepustakaan yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pelaku penipuan online dengan modus social engineering dapat dimintai pertanggungjawaban pidana berdasarkan Pasal 378 KUHP dan Pasal 28 ayat (1) juncto Pasal 45A ayat (1) UU ITE. Selain itu, pelaku penipuan online dapat juga dijerat pasal lainnya dalam UU ITE tergantung modus operandi, kekuatan alat bukti, tingkat kerugian dan kompleksitas teknis dari kejahatan tersebut. Pertanggungjawaban pidana didasarkan pada prinsip geen straf zonder schuld (tiada pidana tanpa kesalahan) yang mensyaratkan adanya unsur objektif (perbuatan melawan hukum) dan subjektif (kesalahan). Namun, dalam pembuktiannya menghadapi tantangan signifikan berupa ancaman pidana yang tidak proporsional dengan kerugian yang ditimbulkan, kompleksitas bukti digital yang mudah hilang dan memerlukan keahlian forensik khusus, kesulitan identifikasi pelaku yang menggunakan teknologi penyembunyian seperti VPN dan nomor telepon virtual, serta sifat transnasional kejahatan tersebut yang memperumit proses penegakan hukum.