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The Application of in Absentia in Tax Crimes and Fair Trial Standards: A PRISMA-Based Systematic Literature Review Contextualized in Supreme Court Decision No. 4811 K/Pid.Sus/2024 Paduanta Hutahayan; Diding Rahmat
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 11 (2026): JURNAL LOCUS: Penelitian dan Pengabdian (Issue in Progres)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i11.6374

Abstract

The application of in absentia proceedings in tax crime cases raises significant normative concerns, as it involves balancing effective tax law enforcement with the protection of defendants' rights in criminal proceedings. Previous studies have examined trials in absentia, fair trial standards, due process, defense rights, and evidentiary issues in tax-related offenses. However, these discussions have remained fragmented and have rarely been synthesized within a comprehensive evaluative framework specifically addressing tax crime cases. This study aimed to systematically synthesize the legal principles governing in absentia proceedings, standards for protecting defendants' rights, and their application to special criminal offenses, particularly tax crimes, while contextualizing the analysis within Indonesian Supreme Court Decision No. 4811 K/Pid.Sus/2024. The study employed a systematic literature review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, examining Scopus-indexed articles selected through identification, screening, eligibility assessment, and inclusion, followed by a thematic legal synthesis. The findings indicated that in absentia proceedings could be justified only as an exceptional procedural mechanism when supported by a clear legal basis, effective notification, a knowing and voluntary waiver of the right to be present, adequate legal representation, meaningful access to evidence, and effective mechanisms for challenging or reviewing judicial decisions. In tax crime cases, these procedural safeguards were particularly important because evidentiary proceedings often involved complex technical documentation and specialized financial information, potentially creating procedural imbalances between the prosecution and the defendant. The study underscored the importance of strengthening normative and procedural safeguards to ensure that tax law enforcement remained consistent with fair trial guarantees, due process requirements, and the principles of the rule of law.
The Decriminalization of Narcotics Abuse After the Enactment of the National Criminal Code Kadek Agus Surya Suteja; Dijan Widijowati; Diding Rahmat
Siber International Journal of Advanced Law (SIJAL) Vol. 4 No. 2 (2026): Siber International Journal of Advanced Law (October - December 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v4i2.444

Abstract

Narcotics abuse is a legal, social, and health problem that requires a criminal law policy that is proportionate to the interests of community protection and the need for recovery of narcotics abusers. After the enactment of Law Number 1 of 2023 concerning the Criminal Code, these problems have become increasingly relevant because the National Criminal Code emphasizes corrective, rehabilitative, restorative, and social reintegration aspects. This study aims to analyze the regulation of criminal law policies on narcotics abuse and the construction of decriminalization of narcotics abuse in accordance with the principle of ultimum remedium. The research method used is normative legal research. The results of the study show that there is still a disharmonization between Law Number 35 of 2009 concerning Narcotics and the criminal paradigm in the National Criminal Code. Decriminalization is not interpreted as the legalization of narcotics, but the reformulation of criminal law policies that prioritize rehabilitation for narcotics abusers who are proven to be addicts or victims of abuse, while prison sentences remain as the ultimate remedium.
Finalitas Semu dalam Putusan Perdata: Analisis Komparatif atas Keberatan Pihak Ketiga dan Teori Ketidakhadiran di Indonesia Maniur Sinaga; Diding Rahmat
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 2 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 2 June - September
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i2.615

Abstract

This article examined the paradox of judgment finality in Indonesian civil procedure, particularly when judgments that had acquired final and binding legal force (inkracht van gewijsde) encountered enforcement obstacles following third-party opposition (derden verzet). The study aimed to analyze the tension between legal certainty and substantive justice and to explain how the absence of interested parties could affect the completeness of judicial proceedings. It employed normative legal research and a comparative approach by examining Indonesian procedural law and the doctrines of res judicata, joinder, third-party rights, and due process in selected civil-law and common-law traditions. The analysis applied the Theory of Absence as a conceptual framework for understanding procedural incompleteness in adjudication. The findings informed the proposed concept of “illusory finality,” referring to a condition in which a judgment was formally final but remained subject to substantive concerns because relevant parties or interests had been absent from the preceding proceedings. The article also conceptualized third-party opposition as a corrective mechanism capable of exposing deficiencies in prior adjudication. This analysis highlighted the importance of procedural completeness and participatory justice in understanding the relationship between judgment finality, legal certainty, and substantive justice.
Co-Authors Adi Surya, Ridho Adzkari, Feby Agus Prasatya Agus Riwanto, Agus Aldy Arveransyah Altansa, Fadlil Amellia Nugraheni Puspita Sari Andi Abdullah Mutakaliman Andreas Sinaga, Stiven Andryan Aprynaldi Anggraini, Inah Anthon Fathanudien Anthon Fathanudien Anugrah , Sandy Kelvin Ardison Asri Aria Cesar Kusuma Atmaja Aridi, Ali Ario Wendra Aris Budiatno Arya Budi Pratama Athari Farhani Aturkian Laia Aulia Gita Aungrah, Sandy Kelvin Bachtiar Arifin Bambang Widarto Bambang Widarto Bambang Widarto Baruna, Muhammad Mirza Berliana Putri Pramesti Bias Lintang Dialog Bobby Owens Parinduri Boy Chris Pranata Silaban Christanti Natalia Cipto Pasaribu, Candra Cris Kuntadi Cucun Cundaya Fitria Sari Cynthia Rahmawati Dadang Wahyudin Dani Rahmat Daniel Hendrawan Darwis, Nurlely Dedy Irawan Dhazeng Murwiyandono Dicky Darmawi Diding Suryadi Dijan Widijowati Dikha Anugrah Dipranto Tobok Pakpahan Dipranto Tobok Pakpahan Diyanto Diyanto Ela Nurlaela Eliana, Yosefa Elsa Efritha Wijaya Enggartiasto Adipradana Fahrul Fachroni Fathanudien, Anthon Fera Kusumawati Fitri Purnamasari Fonny Olga Winerungan Fransiskus, Dedy Frida Ramadhani Gatot Afandi Gio Zaky Asadul Haq Gios Adhyaksa Gios Adhyaksa Guruh Tirta Lunggana Halim, Basten Roberto Hamdi Iska Harini, Mediana Haris Budiman Hidayatullah Hidayatullah Indah Sari Istianingsih Istianingsih Istianingsih Istianingsih Istianingsih, Istianingsih Januarius Jhonson Sipahutar Jasman Jenri Ranteallo Junaedi Junaedi Kadek Agus Surya Suteja Kahpiana Komar Hidayat Lasmauli Niverita Laura Abbas Jackson Lenny Nadriana Liliana Lindri Purbowati Lovtasya, Fadilla Mahanto Aminanto Mahmud, Izmi Izdiharuddin B Che Jamaludin Malik, Ibra Maniur sinaga Mhd Halkis Muhammad Akmal Fahreza Balman Muhammad Edra Alamsyah Muhammad Faiz Aziz, Muhammad Faiz Mumuh Muhyiddin Niru Anita Sinaga Nou’im Hayat Nurhadi, Syarif Paduanta Hutahayan Pasaribu, Candra Cipto Prasetyo, Teguh Raden Mohamad Herdian Bhakti Rahmat Abdillah Alfiandie Riano Purwonegoro Ahmad Ristio Rivaldo Sibagariang Rizky Pratama Rizky Pratama K Rizky Pratama Putra K Rizky Pratama Putra Karo Karo Roza Mulyadi Rr. Dijan Widijowati Rusmantara, I Wayan Sandhi Permana Sarip Hidayat Sarip Sarip Satrio, Bagus Selamat Lumban Gaol Sesilia Eleanor Sarkawi Shabarudin Shabarudin Shilvyana Aprilliani Sibarani, Irvan Simarmata, Lasmauli Noverita Siregar, Zeta Claudia Sandra Sri Endah Wahyuningsih Subhan Zein Sgn Sudarto Sudarto Sudarto Sudarto Sudarto Sujono Sujono Sujono Sujono Sujono Sukadi Supri Abu Suwari Akhmaddhian Taufik Hidayat Taupik Hidayat, Taupik Teten Tendiyanto Timothius Richard Yudha Saputra Toisah Tri Astuti Handayani TRI PRASETYO, YOGI Trianto Umam Ma'arif, Mirojul Vani Novitasari Waldi, Wedri Wilsa, Wilsa Zein Sgn, Subhan