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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Journal of Law, Administration, and Social Science
Helmalia Cahyani
Politeknik Keuangan Negara STAN
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Kebijakan Pasal-Pasal Kontroversial Dalam RUU KUHP Ditinjau Dari Perspektif Dinamika Sosial Kultur Masyarakat Indonesia Helmalia Cahyani; Intan Nurul Firdaus; Julia Elisabeth Sitanggang; Ferry Irawan
Journal of Law, Administration, and Social Science Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v2i2.175

Abstract

The criminal code that applies in Indonesia is one of the products of the Dutch colonial with a liberalist pattern. Therefore, there has been an attempt to update the criminal code which is motivated by cultural or socio-cultural developments in society. This led to the discovery of several articles in the criminal code (KUHP) that were not in accordance with the socio-cultural conditions of the Indonesians. Some of these articles have caused controversy from various parties who feel that these articles are deviant and require review. This study aims to review the draft of criminal code (RUU KUHP) based on the socio-cultural perspective of the Indonesian people. The method used is descriptive qualitative. while the approach used in this research is normative juridical which is based on legal principles and legal comparisons that exist in society. The results of the study indicate that several provisions regarding offenses currently in the criminal code must be reviewed in the draft of criminal code. In addition, several articles in the draft of criminal code also need to be studied more deeply to adjust to the socio-cultural conditions and the psychological atmosphere of the Indonesians. Kitab undang-undang hukum pidana yang berlaku di Indonesia merupakan salah satu produk warisan kolonial Belanda yang bercorak liberalis. Oleh karena itu, muncul suatu upaya untuk memperbaharui KUHP tersebut yang  dilatarbelakangi oleh perkembangan budaya atau sosial kultural dalam masyarakat. Hal tersebut menyebabkan ditemukannya  beberapa pasal dalam Kitab Undang–Undang Hukum Pidana (KUHP) yang tidak sesuai dengan keadaan sosial kultural masyarakat Indonesia. Beberapa pasal tersebut menimbulkan kontroversi berbagai pihak yang merasa pasal tersebut menyimpang dan memerlukan tinjauan ulang. Penelitian ini bertujuan untuk meninjau Rancangan Undang-Undang Kitab Undang-Undang Hukum Pidana (RUU KUHP) berdasarkan perspektif sosial budaya masyarakat Indonesia. Metode yang digunakan adalah deskriptif kualitatif. sedangkan pendekatan yang digunakan dalam penelitian ini adalah yuridis normatif yang didasarkan pada asas-asas hukum dan perbandingan-perbandingan hukum yang ada dalam masyarakat. Hasil penelitian mengindikasikan bahwa beberapa ketentuan mengenai delik yang saat ini ada dalam KUHP agar ditinjau ulang dalam RUU KUHP. Selain itu, beberapa pasal dalam RUU KUHP pun perlu ditelaah lebih mendalam untuk menyesuaikan dengan kondisi sosial budaya serta suasana psikologis masyarakat Indonesia.
Analisis Pengenaan Pajak Pertambahan Nilai (PPN) pada Daging Premium: Usulan Desain Kebijakan Helmalia Cahyani; Riko Riandoko
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 2 (2026): Rethinking Tax Administration in the Digital Economy: From Data Analytics to Co
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/jd2kc118

Abstract

The exemption of value-added tax (VAT) on all types of meat is considered inconsistent with the principle of fairness due to the significant price disparity between premium meat and meat for general consumption. Although the issue of imposing VAT on premium meat has emerged since the enactment of the HPP Law, no specific technical regulation has yet been established. This study aims to analyse the policy considerations for imposing VAT on premium meat and to formulate a policy design to support its implementation. Using a descriptive qualitative approach with data collected through triangulation, the study finds that the policy can be considered based on several factors, including fiscal burdens arising from tax expenditure, inequality in the distribution of tax facilities, and the need to optimise state revenue. The policy is also supported by the existing legal framework under the HPP Law. In terms of policy design, the analysis proposes the use of cut-based classification criteria to define the taxable object while from the perspective of the collection mechanism, the specific VAT scheme is considered more advantageous as it is administratively simpler and has the potential to generate higher state revenue.
Co-Authors Ferry Irawan Intan Nurul Firdaus Julia Elisabeth Sitanggang Riko Riandoko