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All Journal Masalah-Masalah Hukum Jurnal Hukum Progresif Jurnal Dinamika Hukum Jurnal Hukum IUS QUIA IUSTUM Jurisprudentie AMANNA GAPPA Varia Justicia Meraja journal AL-Ishlah : Jurnal Ilmiah Hukum Journal of Lex Theory (JLT) Journal of Lex Philosophy (JLP) Journal of Lex Generalis (JLG) Innovative: Journal Of Social Science Research Kultura: Jurnal Ilmu Sosial dan Humaniora Qawanin Jurnal Ilmu Hukum
Kamri Ahmad
Fakultas Hukum Universitas Muslim Indonesia
Humanities Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effectiveness of Implementing Criminal Sanctions as the Last Resort (Ultimum Remedium Principle) in Excise Crimes as an Effort to Recover State Revenue Losses Munsir, David; Fahmal, A. Muin; Ahmad, Kamri
Al-Ishlah: Jurnal Ilmiah Hukum Vol 28 No 2: Juni - November 2025
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/z9psr097

Abstract

The application of the ultimum remedium principle in excise-related criminal acts, particularly in the tobacco product sector, reflects a shift towards a more proportional and restorative approach in Indonesian criminal policy. This principle prioritizes administrative and civil measures before resorting to criminal sanctions, aiming to balance law enforcement objectives with economic stability and business sustainability. In the context of tobacco excise, the ultimum remedium approach has been utilized to minimize the negative impacts of excessive criminalization on the national economy, especially on the tobacco industry which significantly contributes to state revenue and regional employment. By implementing administrative sanctions, such as fines or permit revocations, as initial enforcement measures, law enforcement authorities can provide an opportunity for compliance improvement without immediately imposing imprisonment. However, in cases of repeated violations or severe breaches, criminal sanctions remain applicable as a deterrent. This approach aligns with restorative justice principles and supports the optimization of tax revenue collection while preserving fairness and legal certainty. The study underscores that the success of applying the ultimum remedium principle depends on clear regulatory frameworks, consistent enforcement, and inter-agency coordination. Ultimately, this policy serves as a strategic instrument in harmonizing fiscal policy, legal enforcement, and socio-economic interests within Indonesia’s excise regime
Efektivitas Peran Kepolisian dalam Operasi Anti Narkotika sebagai Bentuk Pemberantasan Kejahatan Narkotika di Kabupaten Sidenreng Rappang Hardiyanti, Tiya; Pawennai, Mulyati; Ahmad, Kamri
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.v5i4.20882

Abstract

The police have a special operation known as the anti-narcotics operation, which aims to eradicate drug trafficking crimes, particularly those carried out by the Sidenreng Rappang Police. This study will examine the effectiveness of the Sidenreng Rappang Police in carrying out anti-narcotics operations in the Sidrap jurisdiction and the factors that influence the effectiveness of the Sidenreng Rappang Police in carrying out anti-narcotics operations. This research is a legal study with an empirical approach and a qualitative descriptive method. The research location is in Sidenreng Rappang District. The types and sources of data for this study consist of the police as the primary source, and documents, archives, or literature related to the topic as secondary sources. The population and sample were taken from a number of cases caught in the anti-narcotics operations of the Sidenreng Rappang Police Department from 2022 to 2024. Data collection techniques used interviews and literature review. This study employed qualitative data analysis techniques by interpreting the data using sentences. The results of this study indicate that the anti-narcotics operations conducted by the Sidenreng Rappang Police Department from 2022 to 2024 have been effective. There has been an increase in enforcement against drug traffickers, the implementation of criminal sanctions, and rehabilitation for drug offenders. The recommendation in this study is to increase operations each year as evidence of the police's seriousness in eradicating drug trafficking and optimizing criminal sanctions against perpetrators, as well as encouraging the involvement of local governments and communities in supporting the anti-drug movement. Keywords: Effectiveness, anti-narcotics operations, crime
Implementation of Criminal Law on Tax Evasion in the Policy of Harmonizing Tax Regulations Rohid, Rohid; Marsuni, Lauddin; Ahmad, Kamri
Qawanin Jurnal Ilmu Hukum Vol. 5 No. 2 (2025): September 2024 - February 2025
Publisher : Program Studi Ilmu Hukum, Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/qawaninjih.v5i2.611

Abstract

This research discusses the application of criminal law on tax evasion in the context of tax regulation harmonization policy in Indonesia. The main focus of this research is to analyze two things, namely: first, legal arrangements related to alleged tax evasion based on positive law in Indonesia, and second, the application of criminal law to alleged tax evasion as stipulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The research method used in this research is normative legal research (doctrinal), using the statue approach, analytical approach, and conceptual approach. The research data presented is sourced from primary, secondary, and tertiary legal materials. The study results show that: Legal arrangements for alleged tax evasion in Indonesia are regulated through the Harmonization of Tax Regulations legislation which provides the legal basis for prosecuting the crime, including its elements. However, in Decision Number: 75/Pid.Sus-Tpk//2023/Pn.Jkt.Pst, the application of these provisions was not prioritized. The Public Prosecutor only focused on corruption and money laundering crimes, where tax evasion became a predicate crime for money laundering. Abstrak: Penelitian ini membahas penerapan hukum pidana atas penggelapan pajak dalam konteks kebijakan harmonisasi peraturan perpajakan di Indonesia. Fokus utama penelitian ini adalah untuk menganalisis dua hal, yaitu: pertama, pengaturan hukum terkait dugaan penggelapan pajak berdasarkan hukum positif di Indonesia, dan kedua, penerapan hukum pidana terhadap dugaan penggelapan pajak sebagaimana diatur dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif (doktrinal), dengan menggunakan metode pendekatan statue approach, analytical approach, dan conceptual approach. Data penelitian yang disajikan bersumber dari bahan hukum primer, sekunder, dan tersier. Hasil kajian menunjukan bahwa: Pengaturan hukum atas dugaan penggelapan pajak di Indonesia diatur melalui perundang-undangan Harmonisasi Peraturan Perpajakan yang memberikan dasar hukum penindakan tindak pidana tersebut, termasuk unsur-unsurnya. Namun, dalam Putusan Nomor: 75/Pid.Sus-Tpk//2023/Pn.Jkt.Pst, penerapan ketentuan tersebut tidak diutamakan. Jaksa Penuntut Umum hanya berfokus pada tindak pidana korupsi dan pencucian uang, di mana penggelapan pajak menjadi predicate crime bagi tindak pidana pencucian uang.
Tanggung Jawab Karyawan Atas Penggelapan Uang Koperasi Mukhtar, Sri Anita Pudjadi; Fahmal, A. Muin; Ahmad, Kamri
Journal of Lex Theory (JLT) Vol. 6 No. 1 (2025): Journal of Lex Theory (JLT)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian menganalisis perlindungan hukum bagi anggota koperasi dan memperkuat tata Kelola koperasi simpan pinjam. Penelitian ini menggunakan tipe penelitian hukum normatif. Hasil dari penelitian ini terkait tanggung jawab karyawan atas penggelapan uang koperasi bahwa Koperasi simpan pinjam bertanggung jawab untuk mengganti kerugian yang ditimbulkan akibat penggelapan dana nasabah. Jika dana nasabah hilang atau digelapkan oleh oknum anggota koperasi atau pihak yang bekerja di koperasi, koperasi bisa diminta untuk mengganti kerugian tersebut kepada nasabah yang dirugikan. Jika terjadi kelalaian dalam pengawasan internal, koperasi bisa dianggap tidak memenuhi tanggung jawabnya untuk menjaga keamanan dana nasabah dan bisa menghadapi tindakan hukum. Jika penggelapan dana dilakukan oleh oknum yang memiliki wewenang atau anggota koperasi, tindakan tersebut bisa dikenakan sanksi pidana sesuai dengan ketentuan yang berlaku, seperti dalam KUHP (Kitab Undang-Undang Hukum Pidana).. The research objective is to analyse the legal protection for cooperative members and strengthen the governance of savings and loan cooperatives. This research uses a normative legal research type. The results of this study related to employee responsibility for embezzlement of cooperative funds, that savings and loan cooperatives are responsible for compensating for losses incurred due to embezzlement of customer funds. If customer funds are lost or embezzled by individual cooperative members or parties working in the cooperative, the cooperative can be asked to compensate the losses to the injured customers. If internal supervision is negligent, the cooperative can be deemed not to have fulfilled its responsibility to maintain the security of customer funds and can face legal action. Suppose embezzlement of funds is carried out by individuals who have authority or are cooperative members. In that case, such actions can be subject to criminal sanctions per applicable provisions, such as in the Criminal Code (KUHP).
Election Oversight Strategy by the Maros Regency Election Supervisory Body (Bawaslu) in Addressing Election Crimes Muhajir, Ahmad; Husen, La Ode; Ahmad, Kamri
Al-Ishlah: Jurnal Ilmiah Hukum Vol 28 No 2: Juni - November 2025
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/npcf0c47

Abstract

This study analyzes election oversight strategies implemented by the Election Supervisory Body (Bawaslu) of Maros Regency in addressing election crimes following Constitutional Court Decision No. 135/PUU-XXII/2024, which promotes the integration of regional legislative elections with regional head elections. This redesign expands the scope of supervision, compresses electoral stages, and intensifies local political competition, thereby increasing the risks of vote-buying, mobilization of civil servants, and administrative manipulation. The study employs a non-doctrinal (empirical) legal research method with a socio-legal approach, using in-depth interviews with 30 informants (Bawaslu officials, sub-district supervisors/Panwascam, and polling station supervisors) and a literature review. The findings show that the oversight strategy is built through preventive measures based on multi-channel outreach and target segmentation, vulnerability mapping and risk-based patrols, continuous supervision throughout all electoral stages down to polling stations, and early enforcement through the Integrated Law Enforcement Center (Sentra Gakkumdu). While these strategies are relatively effective in reducing overt violations and strengthening tiered coordination, they remain constrained by limited human resources and facilities, a permissive culture toward vote-buying, local socio-political pressures, and weak initial evidence and delayed reporting that hinder case escalation to prosecution. These findings underscore the need to strengthen supervisory capacity, enhance public legal literacy, protect whistleblowers and witnesses, and optimize oversight technologies to ensure more effective and sustainable enforcement of election criminal law.
Membangun Visi Baru Pemberantasan Korupsi dengan Progresif Ahmad, Kamri
Jurnal Hukum Progresif Vol 1, No 2 (2005): Oktober 2005
Publisher : Doctoral of Law Program, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.136 KB) | DOI: 10.14710/hp.1.2.123

Abstract

Sekurang-kurangnya terdapat 4 (empat) indikator untuk menentukan mapan atau tidaknya kondisi suatu negara, yaitu kemampuan ekonomi, kestabilan politik, keamanan, dan sistem hukum yang baik (mulai dari tahap formulatif hingga kepada tahap implementasi, law in action). Pembangunan sistem hukum adalah sesuatu yang mutlak dalam mendukung pembangunan kemampuan ekonomi, kestabilan politik dan keamanan serta keamanan sosial budaya. Namun demikian pembangunan hukum yang dilaksanakan harus secara integral dengan pembangunan manusianya, karena fakta menunjukkan bahwa rusaknya mental, pengaruh faham materialisme, kebodohan, dan rendahnya rasa nasionalisme adalah faktor-faktor dominan yang inheren pada manusia dan mempunyai andil yang besar terhadap rusaknya hukum, misalnya dengan melakukan tindakan korupsi. Selanjutnya, khusus berkaitan dengan Sistem Peradilan Pidana (SPP), perlu diupayakan pembangunan visi baru dalam pemberantasan korupsi yang dilaksanakan secara progresif, karena tingkat tindak pidana korupsi yang luar biasa tingginya di Indonesia dan bahkan telah membudaya, tentunya menuntut adanya optimalisasi penegakan hukum pidana dengan cara yang luar biasa pula. Secara formulatif konseptual SPP sudah cukup baik, tetapi dari segi kontekstual-aplikatif, pelaksanaan hukum di lapangan masih sangat tidak memadai alias tidak progresif.
Fenomena Peranan Masyarakat dalam Penyelesaian Tindak Pidana di Sulawesi Selatan dalam Perspektif Hukum Progresif dan Pasal 49 Ayat (1) KUHP Ahmad, Kamri
Jurnal Hukum Progresif Vol 3, No 1 (2007): April 2007
Publisher : Doctoral of Law Program, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4.642 KB) | DOI: 10.14710/hp.3.1.43

Abstract

Titik balik dari pertentangan antara hukum secara normatif (dalam arti luas) dengan aplikasinya, gerakan massa hanyalah variabel. Gerakan massa tersebut menunjukkan dan menuntut bahwa tidak ada elemen masyarakat yang harus bebas sebagai pengecualian hukum keadilan. Demikian pula, tidak ada elemen masyarakat yang bersifat elementer bilamana hukum ingin diangkat ke tingkat dignity. Sebab semua elemen masyarakat adalah sama kedudukannya pada tingkat hukum yang dignity itu. Inilah salah satu inti hukum progresif. Yang ada dan yang berbeda adalah ada yang mengatur dan ada yang diatur. Artinya hukum itu mengatur yang mengatur demi keteraturan yang diatur dan konsisten pengatur. Apabila yang yang terjadi adalah ketidakaturan yang disengaja berarti terjadi ketidakadilan. Maka secara normatif dalam arti luas, masyarakat memiliki hak eksepsional untuk melindungi diri sendiri. Karena kosensus hukum antara rakyat (masyarakat negara). Negara dan pemerintah tidak boleh terabaikan apalagi tereliminasikan.
Co-Authors A. Muh. Fachri Al Ahya A. Muin Fahmal Abd. Kadir Abdul Agis Adam Mulfadrin Agustinus Suprianto Ahmad Muhajir, Ahmad Andi Nurfitri Ismail Andi Nurhana Andi Tenri Sapada Andul Qahar Ardiansya, Didi Azwad Rachmat Hambali Budiman Budiman Fahmal, A. Muin Fatwa, Irham Fitriani Fitriani Halizah, Nurul Hambali Thalib Hamza Baharuddin Hardianto Djanggih Hardianto Djanggih Hardiyanti, Tiya Haryati M Nur Hidjaz, H. Muhammad Kamal Husen, La Ode Indra Waspada Yuda Irnayanti, Irnayanti Kamri, Andi Khaedhir Kenne, Rahmat S. La Ode Husen Lawi, Afriadi Nur Andi Ma'ruf Hafidz Maelany Nurhaerunnisa Marsuni, Lauddin Muchtra, Mursyid Muh. Rinaldy Bima Muhammad Aksa Ansar muhammad Fikram Mukhtar, Sri Anita Pudjadi Munsir, David Nasrullah Nasrullah Nova Aulia Pagar Alam Nur Fadhillah M Nur Fadhillah Mappaselleng Pawennai, Mulyati Pawennei, Mulyati Rahman, Sufirman Rasmi Adhelia Rezeky Setyawan Amir Rezky Try Ayunita Guntur Rohid, Rohid Roni Parsaulian Gultom Sahani Sahani Said Sampara Samsuadi Samsuadi Sri Lestari Poernomo Suaib Suaib Sufirman Rahman Suharyadi Suharyadi Sulfiati Syahruddin Nawi Syahrul Nasution Syamsuddin Pasamai Syamsuri, Andi Santri Syauki, Achmad Thalib, Hambali Ulfa Dian Ushari Yusrizal Erdiawan Nazaruddin Zainuddin, Zainuddin