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All Journal Indonesian Journal of Multidisciplinary Science Asian Journal of Social and Humanities
M. Iman Santoso
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Normative construction of restorative justice implementation in accelerating state losses return in corruption crimes Zahrulyani, Arip; Santoso, M. Iman; Maksum, Irfan Ridwan; Pratiwi, Siswantari
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 9 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i9.898

Abstract

The objective of this study is to explore the philosophical foundation for the application of restorative justice approaches in cases of corruption in Indonesia. The study aims to examine and analyze the success related to efforts to reclaim and take back state financial reimbursement due to corruption based on the provisions of Article 18 of Law Number 31 of 1999 concerning eradication of corruption crimes, which is mainly carried out by the process of confiscating the assets of the suspect's wealth which are found to have a relationship and link and match relationship with the suspect and his corruption crime. The research is intended to explore and discuss the shortcomings and challenges, both substantive and formal, in asset seizure for state recovery, as well as the analysis of the success of recovering substitute money in combating corruption crimes. Based on the research, it is concluded that the philosophy of Pancasila as a source of values derived from its five principles to guide the enforcement of law in Indonesia can be employed to examine Indonesian law.
Resolution of employment termination disputes in the industrial relations court cocerning works rights specifically in relation Sunarno, Sunarno; Santoso, M. Iman; Anggaraini, AM Tri; Budiman, Anwar
Indonesian Journal of Multidisciplinary Science Vol. 4 No. 1 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v4i1.1012

Abstract

This paper examines how future arrangements can enhance legal certainty and foster a sense of justice for workers in Indonesia, thereby positively impacting the overall business environment. The study provides a conceptual framework for evaluating and proposing legal and policy reforms that can ensure justice for the workers. The research serves as a foundation for policymakers to design and implement effective labor laws that promote fairness and equity. The findings of this study have practical implications for businesses operating in Indonesia. This research contributes to the understanding of the intersections between legal frameworks, workers' rights, and business practices in the Indonesian context. The results of this research provide valuable guidance for stakeholders, including government agencies, businesses, and labor organizations, on the importance of creating arrangements that support worker justice.
Restorative Justice And Legal Reform In Tax Crime Prosecutions: Enhancing Accountability And Efficiency In Indonesia’s Tax System Laranono, Anton; Santoso, M. Iman; Budianto, Agus; Hartanto, Hartanto
Asian Journal of Social and Humanities Vol. 4 No. 2 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/amxnf208

Abstract

This study examines the enforcement of tax crime cases in Indonesia, with a particular focus on the termination of tax crime prosecutions and the perspectives of key stakeholders, including the Indonesian Employers Association (APINDO), the Directorate General of Taxes (DJP), the Financial Audit Agency (BPK), and tax consultants. Using in-depth interviews with selected informants, the research identifies major challenges in tax law enforcement, especially in relation to corporate tax crimes. The findings show that tax crimes frequently stem from collusion between taxpayers and tax officials to evade taxes, coupled with weak corporate governance. The study argues that sanctions for tax crimes should be directed more toward individuals who manage corporations rather than the corporations themselves. Furthermore, the research highlights the rising number of tax crime cases being forwarded for prosecution and notes persistent issues concerning the lack of corporate accountability, including among state-owned enterprises (BUMN). The study also examines the existing legal framework and identifies inconsistencies between administrative and criminal law enforcement in tax matters. These inconsistencies demonstrate the need for clearer legal guidelines and improved coordination among tax authorities, auditors, and law enforcement institutions. The study also underscores the potential role of restorative justice—particularly through tax repayment and fines—as an alternative mechanism to improve taxpayer compliance and increase efficiency in resolving tax disputes. In conclusion, the research offers recommendations for legal reforms, stronger inter-agency coordination, and the enhancement of human resource capacities within tax authorities to ensure that tax crime cases are resolved more effectively and fairly, ultimately supporting Indonesia’s broader fiscal objectives.
Co-Authors Agus Budianto Anggaraini, AM Tri Anwar Budiman hartanto hartanto Irfan Ridwan Maksum, Irfan Ridwan Laranono, Anton Rocky Marbun, Rocky Siswantari Pratiwi Sunarno Sunarno Walim, Walim Waty Suwarty Haryono Zahrulyani, Arip