Article Per Year (5 Year)
p-Index From 2020 - 2025
3.048
P-Index
This Author published in this journals
All Journal Sosiohumaniora Jurnal Media Hukum PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Sriwijaya Law Review Jurnal Bina Mulia Hukum Jambe Law Journal Jurnal Ilmiah Galuh Justisi Jurnal Ilmiah Penegakan Hukum SIGn Jurnal Hukum Media Keadilan: Jurnal Ilmu Hukum Paulus Law Journal Indonesian Journal of Criminal Law and Criminology (IJCLC) Jurnal Poros Hukum Padjadjaran Jurnal Fundamental Justice COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Hukum dan Pembangunan Lex Scientia Law Review
Sigid Suseno
Fakultas Hukum, Universitas Padjadjaran
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Tax Law Enforcement in Indonesia: Administrative vs Criminal Sanctions Eka Putra, Fariz; Suseno, Sigid; Santoso, Topo; Muttaqin, Zainal
Jambe Law Journal Vol. 8 No. 1 (2025)
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/home.v8i1.522

Abstract

Legal issues arising from violations of tax provisions are resolved through administrative law mechanisms. Tax legislation grants the state broad authority to collect taxes, making tax law a part of public law, and regulating the legal relationship between the state and individuals or legal entities obligated to pay taxes. The existence of criminal provisions in Tax Legislation, called administrative penal law (Verwaltungs Strafrecht), which is included in the framework of public welfare offenses (Ordnungswidrigkeiten), is defined as all legislative products in the form of laws within the administrative sphere that have criminal sanctions. In cases of tax crimes experienced by taxpayers who have been sentenced to criminal penalties, the convict (taxpayer) is still required to pay his tax administration obligations, resulting in the imposition of double sanctions (criminal and administrative) for the same act (double sanction) which is contrary to legal certainty and a sense of justice, and is not in line with the ratio legis of the Taxation Law. As a doctrinal legal research, this article investigates how the administrative and criminal sanctions are applied in taxation in Indonesia and how legal certainty is guaranteed in the tax law. It is found that criminal and administrative sanctions are applied according to the actions taken based on the qualifications outlined in the articles violated. The procedure for enforcing tax law varies and is applied on a case-by-case basis. Further, administrative sanctions are the precursor to criminal sanctions. While administrative sanctions are the primum remedium applied in tax administration violations, which are carried out to obtain payment, criminal tax sanctions are applied as the ultimum remedium, taking into account the objective conditions related to the act
ANALISIS PENEGAKAN HUKUM TINDAK PIDANA YANG DILAKUKAN DALAM LINGKUP PINJAMAN ONLINE ILEGAL DI INDONESIA Manayra Aisha Putri Indradjaja; Sigid Suseno; Rully Herdita Ramadhani
Paulus Law Journal Vol. 3 No. 2 (2022): Maret 2022
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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

Abstract

Perkembangan era digital khususnya dalam aspek teknologi, telah memunculkan berbagai inovasi dalam bidang layanan keuangan salah satunya adalah Financial Technology. Adapun jenis Financial Technology yang banyak diminati dan sering digunakan, yaitu Financial Technology Lending atau layanan pinjam meminjam uang berbasis teknologi informasi atau dikenal juga dengan pinjaman online. Financial Technology Lending dewasa ini dijadikan sebagai alternatif investasi dan sumber pendanaan yang praktis bagi masyarakat. Seiring dengan perkembangan yang terjadi, kemudahan yang diberikan oleh layanan Financial Technology Lending juga menimbulkan terjadinya perbuatan-perbuatan yang dapat dikualifikasi sebagai tindak pidana khususnya dalam aspek siber. Walaupun pada praktiknya penegakan hukum terkait tindak pidana yang dilakukan dalam lingkup pinjaman online ilegal ini telah dilakukan. Namun, kenyataannya pinjaman online ilegal masih marak terjadi di masyarakat. Penelitian ini bertujuan untuk mengkaji penegakan hukum dan kendala terkait penegakan hukum terhadap tindak pidana yang dilakukan dalam lingkup pinjaman online ilegal di Indonesia. Dengan menggunakan pendekatan yuridis normatif, sumber data sekunder kemudian akan dianalisis secara kualitatif, maka diperoleh hasil penelitian sebagai berikut: (1) Penjabaran terkait faktor-faktor yang mempengaruhi penegakan hukum telah diterapkan dalam menanggulangi tindak pidana yang dilakukan dalam lingkup pinjaman online ilegal; (2) Walaupun penegakan hukum telah dilakukan, tetapi pada praktiknya masih terdapat kendala-kendala yang mengakibatkan belum dapat diberantasnya tindak pidana yang terjadi dalam lingkup pinjaman online ilegal.
Co-Authors Ajie Ramdhan Atmaja, Budi Arta Azenia Tamara Davina Budi Arta Atmaja Djernih Sitanggang Efa Laela Fakhriah Eka Putra, Fariz Erika Magdalena Chandra Fardiansyah, Ahmad Irzal Fina Agustina Suhyana Idris Idris Ijud Tajudin Indradjaja, Manayra Aisha Putri Laela Fakhriah, Efa Lies Sulistiani Maidah Purwanti, Maidah Manayra Aisha Putri Indradjaja Mien Rukmini Mien Rukmini, Mien Muhammad Al Riyadh Muhammad Permana Shidiq Mustofa Haffas Nadhif Abdiel Widatha Nella Sumika Putri Purba, Brian Sairado Ramli, Tasya Safiranita Rezkyta Pasca Abrini Daeng Ngiji Rina Perwitasari Rukmini, Mien Rully Herdita Ramadhani Sitanggang, Djernih Suhyana, Fina Agustina Syarif A. Barmawi Tasya Safiranita Tasya Safiranita Ramli Topo Santoso Yesmil Anwar Zainal Muttaqin