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All Journal AML/CFT Journal The Journal of Anti Money Laundering and Countering the Financing of Terrorism Andalas Law Journal
Alghazali, Muhammad Syammakh Daffa
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Legal Analysis of Transnational Crimes in the Scope of Tax Crimes in View of International Law Words Alghazali, Muhammad Syammakh Daffa; Daulay, Zainul; Sofyan, Syofirman
Andalas Law Journal Vol 8 No 2 (2023)
Publisher : Program Studi Magister Kenotariatan Fak. Hukum Univ. Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/alj.v8i2.59

Abstract

In order to achieve the ideals of the Unitary State of the Republic of Indonesia, which will bring prosperity to its people, resilience in the economic sector plays a significant role. However, the circulation of black money still haunts Indonesia in realizing its goals. One practice that is detrimental to the State of Indonesia is tax evasion. Although Indonesia already has several regulations regarding preventing and eradicating money laundering crimes. However, it is still difficult to prosecute the perpetrators of these crimes. Therefore, this research focuses on the regulation of Indonesian law regarding transnational crimes within the scope of financial transactions resulting from criminal acts in the field of taxation. Second, Indonesian law enforcement acts against transnational crimes within the scope of financial transactions resulting from criminal acts in the field of taxation. The focus of the study uses normative research methods with a juridical-qualitative analysis method. The results of this study conclude that even though Indonesia already has legal instruments related to the prevention and eradication of money laundering, especially the proceeds of crime in the field of taxation, there is a legal loophole in the regulation of Special Purpose Vehicles (SPV) so that it is necessary to reorganize SPV arrangements so that they no longer become loopholes for criminals and strengthen the FIU in terms of law enforcement.
Mutual Legal Assistance sebagai Instrumen Pemberantasan Kejahatan Transnasional dalam Bidang Perpajakan Alghazali, Muhammad Syammakh Daffa; Siagian, Abdhy Walid
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 3 No 1 (2024): Menjembatani Perspektif Lokal dan Global dalam Upaya Pemberantasan Kejahatan Keua
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2024.v3i1.66

Abstract

The circulation of illicit money is still a concern for Indonesia in realizing equitable welfare for all people. One of the sources of illicit money circulating in Indonesia comes from tax evasion, where the source can come from within or outside the country. Tax evasion is actually inseparable from money laundering, which is a sophisticated crime that requires special treatment in its enforcement. This research tries to examine mutual legal assistance (MLA) as an instrument in law enforcement on cross-border tax evasion. This study uses normative legal research methods with a statute approach and a conceptual approach and is descriptive research.  This research shows that the crime of tax evasion cannot be separated from money laundering and can be carried out across countries. To overcome this, MLA is one of the recommendations for the prevention and eradication of anti-corruption from transnational tax crimes in Indonesia. Unfortunately, this MLA approach has not been implemented effectively and efficiently because Indonesia does not have strong regulations related to asset confiscation.
Mutual Legal Assistance sebagai Instrumen Pemberantasan Kejahatan Transnasional dalam Bidang Perpajakan Alghazali, Muhammad Syammakh Daffa; Siagian, Abdhy Walid
AML/CFT Journal : The Journal Of Anti Money Laundering And Countering The Financing Of Terrorism Vol 3 No 1 (2024): Menjembatani Perspektif Lokal dan Global dalam Upaya Pemberantasan Kejahatan Keua
Publisher : Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59593/amlcft.2024.v3i1.66

Abstract

The circulation of illicit money is still a concern for Indonesia in realizing equitable welfare for all people. One of the sources of illicit money circulating in Indonesia comes from tax evasion, where the source can come from within or outside the country. Tax evasion is actually inseparable from money laundering, which is a sophisticated crime that requires special treatment in its enforcement. This research tries to examine mutual legal assistance (MLA) as an instrument in law enforcement on cross-border tax evasion. This study uses normative legal research methods with a statute approach and a conceptual approach and is descriptive research.  This research shows that the crime of tax evasion cannot be separated from money laundering and can be carried out across countries. To overcome this, MLA is one of the recommendations for the prevention and eradication of anti-corruption from transnational tax crimes in Indonesia. Unfortunately, this MLA approach has not been implemented effectively and efficiently because Indonesia does not have strong regulations related to asset confiscation.
Co-Authors Siagian, Abdhy Walid Sofyan, Syofirman Zainul Daulay