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All Journal Asian Journal of Social and Humanities
Basuki Rekso Wibowo
Universitas Jayabaya Jakarta
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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The Application of Dayak Customary Law In West Kalimantan Towards Fulfilling A Sense of Justice For Victims (Case Study of Indecent Acts) Fetrus Fetrus; Basuki Rekso Wibowo; Fauzie Yusuf Hasibuan
Asian Journal of Social and Humanities Vol. 3 No. 1 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i1.424

Abstract

The position of customary law in the legal system in Indonesia has the same constitutional position as the legal position in general that applies in the life of the state in Indonesia. However, it must be emphasized that there is a difference between customary law and applicable law in general, namely the aspect of its enactment and formation. The applicability of customary law only applies to Indonesians and from the aspect of its form, customary law is generally not written. The method in this research uses empirical legal research. Research approaches using an empirical legal approach include a legal sociology approach, a legal psychology approach and a legal anthropology approach. Techniques for collecting legal materials through identification, inventory of positive legal rules, literature, books, journals, other sources of legal materials. Legal material analysis techniques use legal interpretation (interpretation), grammatical interpretation, systematic interpretation and legal construction methods. The results of the research and discussion show that the application of Kalimantan Dayak customary punishment is carried out by bringing together the two parties who have a conflict, then these parties are seated with traditional heads, tribal chiefs and people who are considered to understand customary law. After being seated together, a discussion was held regarding the customary offense that had occurred, whether a customary offense had indeed occurred or not. If it is known and proven that a customary offense has occurred, then the contents of the victim's demands against the perpetrator will be discussed, hereinafter referred to as customary sanctions.
Corporate Criminal Liability Formulation in Criminal Acts in the Field of Taxation to Realize Legal Certainty Basuki Rekso Wibowo; Hendrik Handoyo Lugito; Lilik Mulyadi
Asian Journal of Social and Humanities Vol. 3 No. 1 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i1.435

Abstract

Problems in the enforcement of tax criminal law involve normative vagueness related to corporate criminal liability in the context of tax crimes. Currently, criminal liability is directed only to individuals who are stewards or controllers of the corporation personally. This results in the main perpetrator in tax crimes are individual taxpayers, even though these crimes actually occur within the scope of operations of a corporation. In addition, the corporation itself cannot be criminally liable, nor can its shareholders. In the context of tax crimes that generally occur in a corporative environment and involve tax officials, there are normative obstacles in law enforcement against business entities involved in tax crimes. The research method used in this study is normative juridical with research specifications, namely descriptive analytical, techniques for collecting legal materials with library research using primary, secondary and tertiary legal materials, analytical techniques used qualitative normative by combining induction and deduction reasoning. The results of this Dissertation research show that criminal liability for corporations in tax crimes regulated in Law No. 16 of 2009 concerning General Provisions and Tax Procedures which has been amended by Law No. 7 of 2021 concerning Harmonization of Tax Regulations, has not directly regulated criminal liability for corporations. Currently, criminal liability is only given to the management or controller of the corporation personally.
Co-Authors Fauzie Yusuf Hasibuan Fetrus Fetrus Hendrik Handoyo Lugito Lilik Mulyadi