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All Journal PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal of Sustainable Development and Regulatory Issues Indonesian Journal of Law and Justice
Ali Kusumo, Bambang
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Religion Humanities Computer Science & IT Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Efforts to Prevent the Crime of Money Laundering in the Field of Taxation in Indonesia Ali Kusumo, Bambang; Ash-shidiqqi, Ellectrananda Anugerah
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Vol 5 No 1 (2023): PROCEEDINGS ICTESS: "Human Security in Multidisciplinary Perspective” (Mainstream
Publisher : Universitas Slamet Riyadi Surakarta

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

Abstract

Taxes are the most dominant source of funds from the state in the form of the APBN at present. Because it is the most dominant, it needsto be saved. Many acts of tax violations such as income concealment, tax evasion, tax evasion, falsification of tax documents are often asource of illegal funds which are then laundered through a series of transactions to make them look legitimate and not suspicious. Throughnormative juridical research relying on secondary data, both primary legal materials, secondary legal materials and tertiary legal materials,it was revealed that the factors causing the emergence of money laundering in the field of taxation are: complex tax system, lack of supervisionand law enforcement, cross-border activities, corruption and use of technology. Furthermore, efforts to prevent money laundering in the fieldof taxation are carried out through: Increasing legal awareness, cooperation between institutions, supervision and regulation, training andcounseling, international collaboration, use of technology and strict punishment must be carried out.Keywords: Money laundering crime, Tax, Prevention
Politik Hukum Pidana dalam Pembaharuan Hukum Pidana Nasional: Analisis terhadap KUHP Baru Indonesia Nadianti, Eltasya; Ali Kusumo, Bambang
Indonesian Journal of Law and Justice Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i4.4135

Abstract

Politik hukum pidana merupakan wujud kebijakan negara dalam membentuk sistem hukum pidana yang efektif serta responsif terhadap perkembangan masyarakat. Artikel ini bertujuan mengkaji arah serta isi dari politik hukum pidana dalam konteks pembaruan KUHP yang telah disahkan pada 2022. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan kualitatif terhadap materi KUHP terbaru. Hasil penelitian menunjukkan bahwa revisi KUHP mencerminkan upaya kodifikasi ulang hukum pidana nasional yang disesuaikan dengan nilai-nilai budaya dan sosial masyarakat Indonesia. Namun demikian, sejumlah pasal seperti penghinaan terhadap Presiden serta pengakuan terhadap hukum adat (living law) menuai kritik karena dinilai berpotensi melanggar prinsip-prinsip HAM universal. Oleh karena itu, diperlukan pengawasan yang progresif terhadap arah politik hukum pidana dalam KUHP baru agar tetap sejalan dengan prinsip konstitusional dan demokratis.
Pendekatan Hukum terhadap Pencucian Uang Melalui Akuntansi Forensik: Inovasi dalam Pembuktian Tindak Pidana Ekonomi Nadianti, Eltasya; Ali Kusumo, Bambang
Indonesian Journal of Law and Justice Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i4.4137

Abstract

Penelitian ini bertujuan untuk mengkaji potensi pemanfaatan akuntansi forensik dalam sistem hukum pidana Indonesia, khususnya dalam pembuktian perkara tindak pidana pencucian uang. Fokus kajian diarahkan pada peran strategis akuntansi forensik dalam membantu aparat penegak hukum mengidentifikasi, menelusuri, dan membuktikan aliran dana ilegal secara sistematis dan berbasis data. Penelitian ini menggunakan metode normatif yuridis, dengan pendekatan kualitatif dan studi perbandingan terhadap praktik internasional, khususnya di Amerika Serikat, di mana akuntansi forensik telah lama digunakan sebagai alat bantu dalam penegakan hukum kejahatan ekonomi. Hasil penelitian menunjukkan bahwa penerapan akuntansi forensik di Indonesia masih terbatas karena belum adanya landasan hukum yang kuat yang mengatur pengakuan formal terhadap profesi akuntan forensik dalam proses peradilan pidana. Meski demikian, akuntansi forensik terbukti memiliki potensi besar dalam mengatasi hambatan pembuktian, terutama dalam menelusuri transaksi keuangan yang kompleks, seperti layering dan penggunaan rekening atas nama pihak ketiga. Selain itu, penggunaan teknologi audit seperti Computer-Assisted Audit Techniques (CAATs) memungkinkan proses analisis data transaksi skala besar secara akurat dan efisien. Penelitian ini merekomendasikan penguatan kerangka regulasi nasional, pengembangan kapasitas profesional akuntan forensik, serta peningkatan kerja sama lintas sektor antara aparat hukum dan ahli keuangan. Dengan langkah tersebut, akuntansi forensik dapat berkontribusi signifikan dalam mengefektifkan penegakan hukum terhadap kejahatan pencucian uang.
LEGAL REVIEW ON THE MISUSE OF ASSET DISCLOSURE DATA IN THE TAX AMNESTY PROGRAM IN THE CASE OF MONEY LAUNDERING CRIMINAL OFFENSES Karyono, Heru; Ali Kusumo, Bambang
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 3 (2025): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i3.2904

Abstract

This study aims to analyze the misuse of data disclosed in the Tax Amnesty Program in the context of money laundering criminal offenses (ML). The Tax Amnesty, regulated by Law No. 11 of 2016, provides taxpayers the opportunity to disclose undeclared assets without the risk of criminal sanctions. However, the emergence of practices misusing this protected data, particularly in money laundering investigations, creates complex legal issues. This research uses a normative juridical approach to examine legislation, the principle of non-self-incrimination, and the role of law enforcement authorities in utilizing amnesty data. The findings of the study show a tension between the legal protection of data disclosed in this program and the authority of law enforcement agencies to investigate and act on potential money laundering. The study concludes that the use of Tax Amnesty data for criminal purposes, particularly in relation to ML offenses, must be done with caution to avoid violating fundamental principles of human rights protection and legal certainty.
ANALYSIS OF CONTROVERSIAL ARTICLES IN THE DRAFT CRIMINAL PROCEDURE CODE (RUU KUHAP) AND THEIR IMPLICATIONS FOR CRIMINAL LAW POLICY Karyono, Heru; Ali Kusumo, Bambang
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 2 (2025): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i2.2917

Abstract

The Draft of the Indonesian Criminal Procedure Code (RUU KUHAP) is formulated as a reform of Indonesia’s criminal procedure system to align with legal developments and societal needs. However, a critical review of several key articles within the draft reveals potential issues that may affect the effectiveness of law enforcement and the protection of human rights. These issues include imbalances in investigative authority, ambiguity in the concept of restorative justice, threats to privacy rights through wiretapping, and inconsistencies between witness protection and criminal sanctions. Additionally, limitations on pretrial rights, unclear provisions regarding electronic evidence, and uncertainty in the review (judicial reconsideration) mechanism are significant concerns. Using a normative juridical approach and qualitative analysis, this article recommends the refinement of problematic articles in the draft to ensure alignment with principles of justice, legal certainty, and human rights protection, while also addressing the needs of a modern and balanced criminal justice system.
Corporate Crime Prevention Through Sustainable Governance and Regulatory Reform Ali Kusumo, Bambang; Rustambekov Islambek Rustambekovich; Yakubov Axtam Nusratilloyevich; Xodjayev Baxshillo Kamolovich
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 3 No. 3 (2025): Journal of Sustainable Development and Regulatory Issues (JSDERI)
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v3i3.168

Abstract

Corporate crime significantly undermines economic integrity, disrupts environmental sustainability, and erodes public trust in governance institutions. In the Indonesian context, the complexity of corporate liability and the limited effectiveness of law enforcement have constrained efforts to prevent corporate offenses. This study critically examines how sustainable governance and regulatory reform contribute to strengthening mechanisms for corporate crime prevention. The research employs a normative juridical method and systematically analyzes secondary data consisting of primary, secondary, and tertiary legal materials through a qualitative descriptive approach. The analysis demonstrates that first, the application of sustainable governance principles such as transparency, accountability, and ethical compliance functions as an effective preventive framework against corporate misconduct. Second, the current legal structure provides a sufficient normative foundation for corporate accountability; however, law enforcement remains inconsistent due to institutional fragmentation and inadequate coordination among agencies. Third, the integration of sustainability indicators and corporate responsibility standards into legal enforcement frameworks becomes a necessary reform priority. The study concludes that the combination of sustainable governance and regulatory reform reinforces corporate integrity, promotes a culture of compliance, and strengthens legal certainty to ensure long term effectiveness in combating corporate crime.
Co-Authors Ash-shidiqqi, Ellectrananda Anugerah Karyono, Heru Nadianti, Eltasya Rustambekov Islambek Rustambekovich Xodjayev Baxshillo Kamolovich Yakubov Axtam Nusratilloyevich