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All Journal Perspektif : Kajian Masalah Hukum dan Pembangunan Warta Pengabdian Media Iuris Yuridika RechtIdee
Sarwirini .
Fakultas Hukum Universitas Airlangga
Humanities Education Law, Crime, Criminology & Criminal Justice

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Journal : Yuridika

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IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK Sarwirini -
Yuridika Vol. 29 No. 3 (2014): Volume 29 No 3 September 2014
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.673 KB) | DOI: 10.20473/ydk.v29i3.378

Abstract

In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems; the philosophical basis and general philosophy of restorative justice in the law enforcement and whether the philosophical and restorative justice principles become a foundation for the tax law enforcement in Indonesia. The result of the paper indicates that the philosophical and the restorative justice principle has become the foundation for regulation and tax enforcement rather than repressive or retributive justice. Persuasive approach focused on tax payers and officers’ consensus is the best mechanism for tax evasion, not only related on civil and criminal matters, but also for administrative. The implementation of restorative justice principle will be appropriate if the principle is accompanied by good governance principles.Keywords: tax, restorative justice, law enforcement, persuasive, and concensus.
Implementation of Juvenile Reprimand in Indonesia Sarwirini Sarwirini; Trian Diarsa
Yuridika Vol. 38 No. 1 (2023): Volume 38 No 1 January 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ydk.v38i1.33857

Abstract

Eight years on from the enactment of Law of The Republic Indonesia No. 11 of 2012 concerning the Juvenile Criminal Justice System, there is no implementing regulation that regulates the reprimand sanction imposed on children. In other countries, for example in the United States, a reprimand is called a judicial warning or reprimand and is implemented in front of a public trial by a judge, who verbally warns children, following which they are returned to their parents and have no obligation that must be met regarding the criminal acts they have committed. This type of penalty is mostly imposed on a juvenile who is guilty of their first offence, as well as against non-violent crimes. The placement of the reprimand in Article 77 Paragraph (1) of JCJS Act is not without purpose, but this is a form of protection for children of criminal offenders and provides choices for judges in imposing sanctions other than imprisonment. Using normative legal methods, this research examines the current practice of implementing the reprimand sanction and proposes possible suggestions for its improvement.
Co-Authors Amira Paripurna Astutik Astutik Cahyani, Prilian Diarsa, Trian Iqbal Felisiano, Iqbal Muhammad Zaidun Riza Alifianto Sapta Aprilianto Suheryadi, Bambang Toetik Rahayu Trian Diarsa Trian Diarsa Trian Diarsa