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Transforming Taxation: Unlocking Efficiency and Resilience Through Digitalization Ratih Damayanti; Muhammad Azil Masykur; Feiruz Rachmita Alamsyah; Ali Masyhar Mursyid; Dani Muhtada
The Indonesian Journal of International Clinical Legal Education Vol. 6 No. 4 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/iccle.v6i4.13583

Abstract

The digitalization of tax administration aims to improve service efficiency and institutional resilience by leveraging advanced technologies. By integrating digital tools, tax administration processes can be streamlined, reducing errors and enhancing taxpayer compliance. This research is a qualitative descriptive study that relies on secondary data collection. However, the digitalization of tax administration faces several challenges, such as uneven technological infrastructure, internal resistance to change, and cybersecurity threats. This study explores various digitalization initiatives, the challenges encountered during implementation, and the resulting benefits in terms of service optimization and institutional resilience. The findings indicate that digital transformation is a critical step towards achieving a more effective and resilient tax administration system. Therefore, the strategy of implementing tax reform for the digital era is appropriate. This involves increasing taxpayer trust and compliance by enhancing the capacity and integrity of the Directorate General of Taxes. The research also reveals that tax reform faces growing challenges in the digital age. Digitalization is not only a challenge for improving the capabilities and integrity of tax authorities but also for modernizing tax human resource systems and controls. These reforms are essential to building strong institutions capable of navigating the complexities of the digital era.
Implementasi Kebermanfaatan dalam Teori Utilitarianisme Melalui Pemidanaan Anak di Lembaga Pembinaan Khusus Anak (LPKA) Wahyu Sinta Dewi Pramudita; Ali Masyhar Mursyid; Cahya Wulandari
Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Vol. 2 No. 3 (2025): Juli : Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/humif.v2i3.2091

Abstract

This study examines criminal responsibility in the context of utility through LPKA policy, motivated by the increasing involvement of children in deviant behavior that requires a humanistic approach to rehabilitation. Using a legal-normative method with a legal and theoretical approach, the study analyzes the implementation of Jeremy Bentham's utilitarianism in the child rehabilitation system. The results indicate that LPKA has adopted the principle of utilitarianism through a paradigm shift from retributive to restorative, reflected in comprehensive rehabilitation programs encompassing education, skills training, and psychosocial support. However, optimal implementation is hindered by resource constraints and an inadequate evaluation system. The study recommends the development of a sustainable evaluation mechanism that includes long-term indicators to measure effectiveness in accordance with utilitarianism principles.
Pemulihan Aset Tindak Pidana Korupsi Melalui Non-Conviction Based Asset Forfeiture Wahyu Sinta Dewi Pramudita; Ali Masyhar Mursyid; Cahya Wulandari
Politika Progresif : Jurnal Hukum, Politik dan Humaniora Vol. 2 No. 2 (2025): Juni: Politika Progresif : Jurnal Hukum, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/progres.v2i2.1987

Abstract

This study analyzes the dialectic of political interests in the recovery of assets from corruption through the Non-Conviction Based Asset Forfeiture (NCB) mechanism. Using a normative legal approach, the study reveals that NCB is a strategic solution to overcome the limitations of the conventional system, especially in cases where perpetrators flee or have immunity, with the potential to increase asset recovery by up to 40%. Findings indicate that political interests are hindering the enactment of the Asset Forfeiture Bill, despite NCB being mandated by the UNCAC 2003 and proven effective internationally. This study recommends accelerating the legislative process for the enactment of the Asset Forfeiture Bill, which could revolutionize the enforcement of criminal law against corruption in Indonesia
Pidana Mati bagi Koruptor: Dilema Konstitusional dalam Perspektif Pancasila dan HAM Mokhamad Naufal Islami; Ali Masyhar Mursyid
Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 3 No. 3 (2024): September : Jurnal Riset Sosial Humaniora, dan Pendidikan
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/soshumdik.v3i3.2687

Abstract

Law No. 20 of 2001 has institutionalized the provision of the death penalty for corruptors under certain circumstances. This research analyzes juridically the application of the death penalty against perpetrators of corruption from a normative, positive law, ethical, and religious perspective. The method used is a normative juridical approach with secondary data. Data analysis is carried out systematically to identify themes and formulate operational hypotheses. The results showed that the death penalty in the corruption law has been regulated for certain circumstances. Still, its implementation faces constitutional challenges from three critical perspectives: the Pancasila legal state framework, the 1945 Constitution's provisions on the right to life, and human rights principles. International frameworks such as the ICCPR, various legal interpretations, and religious approaches enrich this debate. In conclusion, applying the death penalty for corruption offenders in Indonesia cannot be implemented due to constitutional dilemmas arising from these various perspectives, thus requiring reformulation and in-depth study of legal norms and human values
The Development of the Principle of Dominus Litis as a Foundation for Ethics and Professionalism in Prosecution at the Prosecutor's Office Hudha Bagus Setyadi; Ali Masyhar Mursyid; Cahya Wulandari
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yfyxk829

Abstract

This article discusses the development of the principle of dominus litis as a foundation for ethics and professionalism in prosecution at the Prosecutor's Office. The principle of dominus litis, which positions prosecutors as controllers of cases, plays an important role in Indonesia's criminal justice system. This research employs a normative legal approach by analyzing existing regulations and prosecutorial practices carried out by the Prosecutor's Office. The findings indicate that strengthening prosecutors' authority within the context of dominus litis not only enhances the effectiveness of law enforcement but also contributes to the formation of ethics and professionalism in prosecution. Thus, the principle of dominus litis becomes a crucial foundation for realizing justice that is oriented towards public interests and fulfilling human rights
Analisis Pidana Mati Sebagai Hukuman Alternatif dalam KUHP Baru Dikaji dengan Teori Sibernetika Talcott Parsons Royce Wijaya Setya Putra; Cahya Wulandari; Ali Masyhar Mursyid
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 1 No. 3 (2025): JUNI-SEPTEMBER 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/txq0n898

Abstract

Indonesia telah mengesahkan Kitab Undang-Undang Hukum Pidana (KUHP) yang baru dalam Undang-Undang Nomor 1 Tahun 2023. Perubahan kebijakan hukum pidana itu menimbulkan perdebatan, khususnya terkait kedudukan pidana mati yang kini diatur sebagai hukuman alternatif. Penelitian ini bertujuan untuk menganalisis kebijakan tersebut dengan menggunakan pendekatan teori sibernetika dari Talcott Parsons. Teori ini memandang masyarakat sebagai sistem sosial yang saling terkait dan bertumpu pada fungsi adaptasi, pencapaian tujuan, integrasi, dan pemeliharaan pola. Penelitian menggunakan metode yuridis normatif dengan pendekatan konseptual dan perundang-undangan. Hasil kajian menunjukkan bahwa pengaturan pidana mati sebagai hukuman alternatif mencerminkan upaya adaptasi sistem hukum terhadap nilai-nilai hak asasi manusia dan perkembangan sosial global. Selain itu juga menjaga stabilitas sosial melalui simbolik hukuman yang tegas terhadap kejahatan berat. Kebijakan ini dinilai sebagai bentuk respon sistem hukum terhadap dinamika masyarakat, dengan fungsi integratif yang tetap memperhatikan struktur norma dan moral kolektif. Kesimpulannya, KUHP baru berusaha menyeimbangkan antara kebutuhan penegakan hukum yang efektif dan perlindungan hak hidup sebagai prinsip universal.
The Urgency of Renewing the Theory of Punishment in the Formation of National Criminal Law Policy Wakhidatul Mubarokah; Ali Masyhar Mursyid; Cahya Wulandari
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 1 (2025): Maret : Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i1.6389

Abstract

The formulation of the National Criminal Code through Law Number 1 of 2023 highlights the importance of reforming sentencing theory to anticipate legal and social developments in Indonesia. This study adopts a normative qualitative approach, taking into account the evolution of sentencing paradigms. The findings reveal that the sentencing theory in the new Criminal Code has shifted from a retributive model to an integrative model. It combines restorative justice, absolute, and relative theories. Sentencing today is not solely aimed at punishment, but also at restoring social relations and protecting human rights. The introduction of more diverse types of punishment, the recognition of corporations as legal subjects, and the establishment of sentencing standards as judicial guidelines reflect this reform. In conclusion, a more humanistic and responsive national criminal law policy depends on the development of sentencing theory.
The Urgency of Renewing the Theory of Punishment in the Formation of National Criminal Law Policy Wakhidatul Mubarokah; Ali Masyhar Mursyid; Cahya Wulandari
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 1 (2025): Maret : Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i1.6389

Abstract

The formulation of the National Criminal Code through Law Number 1 of 2023 highlights the importance of reforming sentencing theory to anticipate legal and social developments in Indonesia. This study adopts a normative qualitative approach, taking into account the evolution of sentencing paradigms. The findings reveal that the sentencing theory in the new Criminal Code has shifted from a retributive model to an integrative model. It combines restorative justice, absolute, and relative theories. Sentencing today is not solely aimed at punishment, but also at restoring social relations and protecting human rights. The introduction of more diverse types of punishment, the recognition of corporations as legal subjects, and the establishment of sentencing standards as judicial guidelines reflect this reform. In conclusion, a more humanistic and responsive national criminal law policy depends on the development of sentencing theory.
When Victims are Criminalized: Reflections on the Politics of Criminal Law from the Baiq Nuril Case Wakhidatul Mubarokah; Ali Masyhar Mursyid; Cahya Wulandari
JURNAL RISET RUMPUN ILMU PENDIDIKAN Vol. 4 No. 2 (2025): Agustus : JURRIPEN : Jurnal Riset Rumpun Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurripen.v4i2.5439

Abstract

The Baiq Nuril case is a clear reflection of the political problems of criminal law in Indonesia, especially in the context of protecting victims of sexual violence and the application of the Electronic Information and Transaction Law (ITE Law). Baiq Nuril, a victim of verbal harassment by her superior, was criminalized through Article 27 paragraph (1) of the ITE Law after she recorded an obscene conversation as a form of self-protection. This research uses a normative juridical approach by analyzing relevant legal instruments and their application in the Baiq Nuril case. The results show that the use of the article contains structural bias and shows an imbalance of perspectives in the criminal justice system, which tends to ignore the position of victims as well as the social context and power relations that surround them. In addition, the article's multiple interpretations open space for criminalization of victims, especially women, instead of providing protection. This case emphasizes the importance of criminal law reform oriented towards substantive justice and in favor of victims, as well as the need to revise the ITE Law so that it does not become a tool of repression against vulnerable groups. The amnesty granted by the President to Baiq Nuril is a political corrective step, but has not touched the root of systemic problems in law enforcement that have not been in favor of victims of gender-based violence.