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ANALISIS ARGUMENTASI HUKUM DAN RATIO DECIDENDI DALAM SENGKETA PPN DI PENGADILAN PAJAK PADA PUTUSAN PENGADILAN PAJAK NOMOR : PUT-005266.16/2023/PP/M.XIB Olina Rizki Arizal; Rizky Karo Karo
MALA IN SE: Jurnal Hukum Pidana, Kriminologi, dan Viktimologi Vol. 2 No. 2 (2025): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (October)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/mis.v2i2.316

Abstract

The resolution of tax disputes in court is not without its challenges, one of which is the complexity of formulating legal arguments. This study aims to analyze the Tax Court Judge's Decision on the VAT dispute involving PT. Cipta Dwi Busana and examine strong legal arguments in the VAT dispute at the Tax Court of PT. Cipta Dwi Busana. The method used in this research is normative juridical. This study analyzes Decision No. PUT-005266.16/2023/PP/M.XIB of 2024, with legal sources drawn from laws related to taxation and Value Added Tax (VAT). The analysis technique involves linking primary legal sources with supporting theories and literature, including books and journals, and is presented descriptively. The results of this study indicate that Decision No. PUT-005266.16/2023/PP/M.XIB of 2024 fully granted PT. Cipta Dwi Busana's appeal against the Director General's Decision, based on taxation laws and legal arguments. The arguments referenced include PMK 32/PMK.010/2019, Law of the Republic of Indonesia Number 42 of 2009, Articles 1 Paragraphs 17 and 19, and Government Regulation of the Republic of Indonesia Number 1 of 2012.
PERAN PENGADILAN PAJAK DALAM MENYELESAIKAN SENGKETA PAJAK MELALUI MEDIA ELEKTRONIK BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 80 TAHUN 2019 Harsojono Sukmana; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.286

Abstract

Government Regulation Number 80 of 2019 concerning Tax Administration has brought a breath of fresh air in tax reform in Indonesia, especially in terms of resolving tax disputes. One of the significant innovations introduced is the use of information technology, where the Tax Court is increasingly playing an active role in resolving tax disputes through electronic media. Although the use of electronic media in resolving tax disputes has many benefits, such as time and cost efficiency, as well as increased accessibility, there are several problems that need to be considered, namely laws and regulations, even though there is Government Regulation Number 80 of 2019, more detailed implementing regulations are still needed to regulate various technical aspects of the implementation of hearings electronically. The method used as a reference by the researcher is the normative approach. The normative approach is an approach that involves the analysis of theories, concepts, legal principles, and laws and regulations (State Approach) contained in the main legal materials related to this research. In resolving disputes in trade through electronic systems in accordance with the role of the Tax Court in resolving tax disputes through electronic media, it is increasingly strategic in order to realize a fair, effective, and efficient tax system. With the support of adequate laws and regulations and joint efforts from all stakeholders, it is hoped that the resolution of tax disputes in Indonesia can run better.
TINDAK PIDANA PERPAJAKAN DALAM PRESPEKTIF HUKUM PIDANA DAN HUKUM PAJAK Hendharto Oetomo; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.287

Abstract

In some cases of tax-related criminal acts, the actions often involve offenses categorized as general crimes that conflict with the Criminal Law (KUHP). This study aims to analyze and examine the regulations concerning tax-related crimes in relation to the Criminal Law and to identify the obstacles encountered in prosecuting perpetrators of tax-related criminal acts in Indonesia. The research method used is a normative juridical approach, aimed at understanding, reviewing, and analyzing legal principles in a structured manner using normative textual instruments such as specific laws, the Criminal Code, and relevant literature. The results of this study indicate that tax-related criminal acts are not only associated with the provisions of the General Tax Provisions Law (UU KUP), but may also involve the Criminal Law when tax crimes extend to broader domains, such as causing state losses. In simpler terms, severe tax violations, such as fraud or forgery, can be considered general crimes and are subject to criminal sanctions as regulated in the Criminal Law. Additionally, there are still numerous factors hindering the prosecution of tax-related crimes, such as the complexity of tax regulations, instances of abuse of power and corruption, and the lack of taxpayer awareness to comply with applicable rules.
OPTIMALISASI PENERAPAN HUKUM PIDANA PENCUCIAN UANG DALAM MENJERAT PELAKU TINDAK PIDANA PERPAJAKAN (Studi kasus putusan pengadilan Rinaldus Andry Suseno) Immanuel Titus; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.292

Abstract

This research is based on the complexity of white-collar crimes involving illegal taxation and money laundering as an attempt to disguise the proceeds of crime. Tax crimes are often only subject to administrative sanctions, making the approach through Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering a more effective legal strategy. This research aims to analyze the application of money laundering articles to perpetrators of tax crimes and assess the effectiveness of this approach in the Indonesian legal system. The research method used is a case study with a normative-juridical approach, using secondary data in the form of court decisions and related laws and regulations. The results show that in the Rinaldus case, the court successfully proved the link between tax crimes as a predicate crime and money laundering as a follow-up. This strategy allows law enforcement officials to ensnare the perpetrator with the threat of harsher penalties and confiscate assets derived from the crime. The conclusion of this research is that the application of money laundering criminal law has proven effective in strengthening law enforcement against tax crimes and increasing the deterrent effect, while also demonstrating progressive developments in the Indonesian economic criminal law system.
VIOLENCE AS A FORMAL AND MATERIAL CRIME IN THE KUHP AND THE TPKS LAW: A COMPARATIVE CONCEPTUAL STUDY Jenri Ranteallo; Rizky Pratama Putra Karo Karo; Diding Rahmat
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.624

Abstract

Regulations on violence as a material offense in the Criminal Code (KUHP) and as a formal offense in Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence (UU TPKS), with a focus on conceptual differences and their implications for criminal law enforcement in Indonesia. Violence in criminal law is not only related to the use of physical force, but also includes non-physical acts that attack the human dignity, personal freedom, and bodily au-tonomy of victims, particularly in the context of sexual violence. This study uses a normative legal research method with a statutory approach, a conceptual approach, and a comparative approach. The legal materials used include legislation, criminal law doctrine, and relevant literature. The analysis was conducted qualitatively by assessing the structure of the offense, protected legal interests, and evidentiary implications in each regulation. The results show that the Criminal Code predominantly formulates violence as a material offense that requires physical consequences and a causal relationship between the act and the consequences. This approach provides legal certainty, but has limitations in covering non-physical forms of vio-lence and sexual violence based on power relations. In contrast, the TPKS Law uses a formal crime approach that emphasizes the perpetrator's actions and the context of their relationship with the victim, without requiring any specific physical consequences. This approach strengthens victim protection and facilitates evidence in criminal justice practice. This study concludes that the differences in the regulation of violence as a material crime and a formal crime reflect a paradigm shift in Indonesian criminal law toward a more victim-oriented ap-proach. The Criminal Code and the TPKS Law complement each other within the national criminal law system and require proportional understanding in their application by law en-forcement officials.
ANALYSIS OF THE PROSECUTOR'S WIREBREAKING AUTHORITY IN HANDLING TERRORISM CRIMES Kadek Sudhi Asthawa; Sujono; Rizky Pratama Putra Karo Karo
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.626

Abstract

This study analyzes the Attorney General's authority to wiretap in handling terrorism crimes from the perspective of the principle of justice in the Pancasila rule of law and its implications for the protection of human rights. Wiretapping is an exceptional and intrusive law enforcement instrument because it limits the right to privacy and confidentiality of communications. Therefore, its implementation must be based on clear authority, strict legal procedures, and effective oversight mechanisms. This study uses a normative legal research method with a statutory, conceptual, and analytical approach. The analysis was conducted on the Attorney General's Law, the Law on the Eradication of Terrorism Crimes, the new Criminal Procedure Code, and human rights protection instruments. The analytical framework uses the Pancasila rule of law theory, the theory of authority, and the theory of the right to privacy. The results of the study indicate that the Indonesian legal system positions wiretapping as a coercive measure that can only be carried out by institutions that have express authority from the law. The Attorney General's law enforcement intelligence authority does not explicitly include wiretapping authority. In the practice of counterterrorism, the Attorney General's Office plays more of a role as a user of wiretapping results. This lack of clarity in regulations has the potential to create legal uncertainty and the risk of human rights violations. Therefore, regulatory clarification and harmonization are needed to ensure that wiretapping authority aligns with the principles of justice, the Pancasila state based on law, and the protection of human rights.
LEGAL PROTECTION FOR CHILD VICTIMS OF VIOLENCE THROUGH LPSK IN THE CRIMINAL JUSTICE SYSTEM Yola Iskandar; Bambang Widarto; Rizky Pratama Putra Karo Karo
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.645

Abstract

The protection of children who are victims of violence is a constitutional obligation of the state as specified in Article 28B paragraph (2) of the 1945 Constitution of the Republic of Indonesia. In the practice of the criminal justice system, child victims often experience multiple vulnerabilities such as intimidation, repeated trauma (revictimization), social stigma, and the lack of fulfillment of their rights to recovery and restitution. In this context, the Witness and Victim Protection Agency (LPSK) as an independent state institution plays a strategic role in ensuring the protection and fulfillment of the rights of child victims, as regulated in Law Number 31 of 2014 concerning the Protection of Witnesses and Victims and Government Regulation Number 43 of 2017 concerning the implementation of restitution for children who become victims of criminal acts. This research employs a normative legal research method using statutory, conceptual, and case approaches. The data consists of primary, secondary, and tertiary legal materials analyzed through qualitative juridical analysis. The study aims to examine the forms of legal protection provided by LPSK for child victims of violence within the criminal justice system and to identify obstacles in its implementation. The results show that LPSK provides protection including physical and psychological protection, legal assistance during judicial processes, medical support, psychological and psychosocial rehabilitation, and facilitation of restitution and compensation rights. However, several challenges remain, including weak restitution enforcement mechanisms, limited institutional resources, inadequate child-friendly facilities, suboptimal coordination among law enforcement agencies, and persistent victim-blaming attitudes within society.
Optimalisasi LegalTech dan RegTech dalam Penguatan Kepatuhan Etis pada Praktik Hukum Sektor E-Commerce di Indonesia Oktar Hasudungan; Rizky Pratama Putra Karo Karo
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 7: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i7.17856

Abstract

Penelitian ini bertujuan untuk menganalisis peran LegalTech dan RegTech dalam memperkuat kepatuhan etis pada praktik hukum sektor e-commerce di Indonesia. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan analitis. Sumber data diperoleh melalui studi kepustakaan yang mencakup peraturan perundang-undangan, literatur hukum, jurnal ilmiah, serta dokumen yang berkaitan dengan perkembangan teknologi hukum dan regulasi digital. Hasil penelitian menunjukkan bahwa LegalTech dan RegTech memiliki kontribusi penting dalam mendukung praktik hukum e-commerce, seperti pengelolaan kontrak elektronik, audit hukum, manajemen dokumen digital, pemantauan regulasi, pelaporan kepatuhan, verifikasi identitas, deteksi risiko, dan perlindungan data pribadi. Namun, penggunaan teknologi tersebut harus tetap berlandaskan prinsip legal by design, privacy by design, compliance by design, audit algoritma, transparansi, akuntabilitas, perlindungan konsumen, dan pengawasan manusia agar tidak menimbulkan persoalan etis maupun pelanggaran hukum. Penelitian ini juga menemukan bahwa masih terdapat kesenjangan regulasi terkait pengaturan LegalTech dan RegTech di Indonesia, khususnya mengenai standar penggunaan teknologi hukum, audit algoritma, pertanggungjawaban sistem otomatis, dan pengawasan etis dalam praktik e-commerce. Oleh karena itu, diperlukan penguatan regulasi dan pedoman etika yang lebih spesifik untuk memastikan penggunaan teknologi hukum berjalan secara bertanggung jawab dan memberikan perlindungan hukum yang optimal bagi masyarakat digital. Dengan demikian, optimalisasi LegalTech dan RegTech diharapkan mampu membangun ekosistem e-commerce yang transparan, aman, adil, dan terpercaya.
Penggunaan Alat Bukti Digital dalam Pembuktiian Tindak Pidana Siber di Pengadilan Indonesia Marsilindo; Rizky Pratama Putra Karo-Karo; Bambang Widarto
Judge : Jurnal Hukum Vol. 6 No. 08 (2026): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i08.2213

Abstract

Penelitian ini bertujuan untuk menganalisis kedudukan penggunaan alat bukti digital dalam pembuktian tindak pidana siber di pengadilan Indonesia serta mengidentifikasi berbagai hambatan yang muncul dalam penggunaannya. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui kajian terhadap Kitab Undang-Undang Hukum Acara Pidana (KUHAP), Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) beserta perubahannya, doktrin hukum, serta putusan pengadilan yang relevan. Hasil penelitian menunjukkan bahwa alat bukti digital telah memperoleh legitimasi normatif sebagai alat bukti yang sah dan menjadi perluasan dari sistem pembuktian pidana modern. Meskipun demikian, dalam praktiknya bukti digital masih sering ditempatkan dalam kategori alat bukti yang telah diatur KUHAP, seperti surat, petunjuk, atau keterangan ahli, sehingga kekuatan pembuktiannya sangat dipengaruhi oleh keyakinan hakim. Keabsahan alat bukti digital bergantung pada aspek legalitas perolehan, autentikasi, integritas data, serta penerapan standar forensik digital, termasuk chain of custody. Penelitian ini juga menemukan adanya hambatan struktural, substansi hukum, teknis, dan budaya hukum, seperti keterbatasan literasi digital aparat penegak hukum, belum adanya standar prosedur yang seragam, keterbatasan infrastruktur forensik digital, serta kompleksitas pembuktian lintas batas negara. Selain itu, peran hakim menjadi sangat penting dalam menilai relevansi dan validitas bukti elektronik melalui pertimbangan yuridis dan non-yuridis. Secara keseluruhan, sistem pembuktian pidana di Indonesia sedang berada dalam fase transisi menuju pembuktian berbasis teknologi, sehingga diperlukan harmonisasi regulasi, peningkatan kapasitas sumber daya manusia, serta penguatan pemahaman teknologi dalam proses peradilan pidana.
Analisis Yuridis Penerapan Keadilan Restoratif di Indonesia sebelum dan sesudah Berlakunya Undang-Undang Nomor 20 Tahun 2025 tentang KUHAP Putu Bintang Seviana Dewi; Sujono Sujono; Rizky Pratama Putra Karo Karo
Judge : Jurnal Hukum Vol. 6 No. 08 (2026): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i08.2214

Abstract

Pembaruan hukum pidana nasional melalui lahirnya Undang-Undang Nomor 20 Tahun 2025 tentang Kitab Undang-Undang Hukum Acara Pidana menandai perubahan penting dalam sistem peradilan pidana Indonesia, khususnya melalui pengakuan mekanisme keadilan restoratif. Pendekatan ini menekankan pemulihan kerugian korban, tanggung jawab pelaku, serta pemulihan hubungan sosial dalam masyarakat. Sebelum berlakunya KUHAP Baru, penerapan keadilan restoratif telah dilakukan melalui regulasi kelembagaan seperti Peraturan Kepolisian Negara Republik Indonesia Nomor 8 Tahun 2021, Peraturan Jaksa Agung Nomor 15 Tahun 2020, serta praktik peradilan yang mempertimbangkan perdamaian antara pelaku dan korban. Penelitian ini bertujuan untuk menganalisis pengaturan keadilan restoratif dalam sistem peradilan pidana Indonesia serta mengkaji hambatan dalam penerapannya. Penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Hasil penelitian menunjukkan bahwa KUHAP Baru memberikan dasar hukum yang lebih jelas bagi penerapan keadilan restoratif dalam berbagai tahapan proses peradilan pidana. Namun demikian, implementasinya masih menghadapi hambatan yang berkaitan dengan keterbatasan pengaturan teknis, paradigma penegakan hukum yang masih berorientasi retributif, serta perbedaan pemahaman masyarakat terhadap konsep keadilan restoratif.
Co-Authors Abednego Ozora Abraham Ethan Abraham Ethan Agustini, Shenti Ahmad, Faradina Binti Albar, Rafsi Azzam Hibatullah Amanda Fitri Yana Anastasia Pritahayu Ratih Daniyati Antonius Maria Laot Kian Ariy Khaerudin Arnoldus Pawe Arnoldus Pawe Arnoldus Pawe Asri Winnie Irawati Sularto Bambang Widarto Bambang Widarto Bernice Bernice Brandon Hartanto Brandon Hartanto Christian Nugraha Christine Susanti Debora Pasaribu Debora Pasaribu Debora Pasaribu Debora Pasaribu, Debora Dian Laksmi Dewi, Cokorde Istri Dian Parluhutan Dian Simanjuntak Narwastuty Diding Rahmat Donny Prasetyo Dwi Putra Nugraha Dwi Putra Nugraha Elza Syarief, Elza Erwin Firmansyah Erwin Firmansyah Faisal Alif Bima Saputra G. Magdalena Giovani, Ryan Graceyana Jennifer Graceyana Jennifer Hamid, Amrullah Harsojono Sukmana Hendharto Oetomo Hosiana Daniel Adrian Gultom Ikechukwu P. Ugwu Immanuel Titus Indah Sriulina br. Ginting Indah Sriulina br. Ginting Indra Setiawan Irene Puteri A. S. Sinaga Irene Puteri A.S Sinaga Irene Putri A. S. Sinaga Jenri Ranteallo Jeremiah Maximillian Laza Kadek Sudhi Asthawa Kumagap, Elsa Finelia Laurenzia Luna M. Naufal Shidqi Dhiyaulhaq Marsilindo Morita Christallago Naufan Mufti Sudarmono Nindyatami, Pawestri Niru Anita Sinaga Novianto Novianto Nurman Siddiq Oktar Hasudungan Olina Rizki Arizal Potler Gultom Prasetyo, Teguh Pricilia, Vena Putu Bintang Seviana Dewi Razak, Siti Suraya Abd Reinaldy Reisia Palmina Brahmana Renee Lim Respati, Yossi Niken Ridawati br. Tarigan Ronny Wazier Rusdiana, Shelvi Samuel Kaban Solavide Sebastian, Agnes Selamat Lumban Gaol Serlly Waileruny Setiadinata, Natasha Shafira Marsa Sharon Rheinata Situmeang, Ampuan Sri Purnama Stefana, Violent Ester Steven Steven Subhan Zein Sgn Sudarto Sudarto Sudarto Sugianto, Joanne Natasha Sujono Sujono Sujono Sujono Sukardi, Ellora Sundah, Pierre Mauritz Supri Abu Surya Lung Tan, Winsherly Teguh Prasetyo Titis Anindyajati Vanesia Ciayadi Kwang Vanesia Ciayadi Kwang Vani Novitasari Velliana Tanaya Vidya Prahassacitta Vincensia Esti Purnama Sari Vitto Andhika Putra Willy Wendy Fernando Yola Iskandar Yoshin Nainggolan Zahra