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All Journal Syntax Idea Journal of Law, Society and Living Norms
Raden Ferdiandra Defry Yusdanial
Universitas Borobudur
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Uncertainty Regarding the Synergy of Tax Authorities and Corruption Court Authorities in Imposing Tax on Assets Proceedings of Corruption that Have Not Been Reported by Corrupt Perpetrators in Annual Tax Returns Raden Ferdiandra Defry Yusdanial
Syntax Idea 6716-6729
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i11.11178

Abstract

This study discusses the legal uncertainty that affects the synergy between the Tax Authority and the Corruption Court Authority (Tipikor) in imposing taxes on assets resulting from corruption that have not been reported by the perpetrators in the Annual Tax Return (SPT). The lack of specific regulations governing the imposition of taxes on assets resulting from corruption causes differences in the interpretation and application of the law in the field, confusing law enforcement officers and business actors. In addition, this study identifies various obstacles faced in coordination between the two authorities, including communication problems, information sharing, and differences in objectives. Using a qualitative approach, this study collected data through interviews with legal practitioners and analysis of relevant legal documents. The results of the study indicate that the existing legal uncertainty and coordination constraints hinder efforts to effectively impose taxes on assets resulting from corruption, thereby harming state tax revenues. This study recommends the need to develop clearer regulations and better cooperation mechanisms between the Tax Authority and the Tipikor Court to improve tax compliance and reduce corrupt practices
The Status Quo of Corruption Eradication in Indonesia: Reinterpreting Friedman’s Legal System Theory in the Era of the New Criminal Code Taufik Tri Prabowo; Marnija; Raden Ferdiandra Defry Yusdanial; Hans Karyose; Muhammad Anshari
Journal of Law, Society and Living Norms Vol. 2 No. 1 (2026): August 2026
Publisher : CV. Norma Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66111/j8nmvj63

Abstract

Corruption remains one of the most persistent structural challenges in Indonesian governance. Despite a relatively dense anti-corruption legal architecture, the Indonesian anti-corruption regime has not produced consistent and transformative results. This article examined the status quo of corruption eradication in Indonesia through Lawrence M. Friedman's legal system theory, focusing on the interaction among legal substance, legal structure, and legal culture. Using normative juridical research supported by conceptual, statutory, and systems-oriented analysis, the study assessed the implications of the recodification of corruption offences in Law Number 1 of 2023 on the Criminal Code, the fragmentation of institutional mandates among the Corruption Eradication Commission, the Attorney General's Office, and the National Police, and the persistence of permissive social attitudes toward corrupt practices. The findings showed that each component of Friedman's legal system exhibits a distinct dysfunction that reinforces the others, producing a feedback loop in which formal anti-corruption instruments fail to generate substantive change. The article concluded that sustainable corruption eradication requires simultaneous harmonisation of legal norms, coordinated institutional reform, and transformation of public integrity culture.
Co-Authors Hans Karyose Marnija Muhammad Anshari Taufik Tri Prabowo