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All Journal Jurnal Litigasi Amsir Amsir Accounting & Finance Journal
Karović, Sadmir
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Beware of Cybercrime in Tax Reporting: Threats and How to Protect Yourself Syahril, Muh. Akbar Fhad; Karović, Sadmir
Amsir Accounting & Finance Journal Vol 3 No 1 (2025): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i1.572

Abstract

Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.
Pengawasan Hukum sebagai Benteng Pencegahan Pelanggaran Kampanye Pemilu Latif, Asriadi; Dzulqarnain, Andi; Nur, Emil Fitra; Asriyadi, Asriyadi; Setawati, Elok; Karović, Sadmir
Jurnal Litigasi Amsir Vol 12 No 4 (2025): Agustus
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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Abstract

This study discusses the role of legal supervision by the Election Supervisory Body (Bawaslu) in preventing election campaign violations, especially money politics practices, based on a normative analysis of Law Number 7 of 2017 concerning General Elections. Legal supervision has been proven to play an essential role in increasing the compliance of election participants and maintaining the integrity of the democratic process. However, the effectiveness of supervision still faces challenges in the form of limited resources, differences in legal interpretations, and low public awareness of the dangers of money politics. This study recommends strengthening institutional capacity, increasing synergy between institutions, and legal education for the public as strategic steps to create honest, fair, and trustworthy elections.
Co-Authors Asriyadi Asriyadi Dzulqarnain, Andi Latif, Asriadi Muh. Akbar Fhad Syahril Nur, Emil Fitra Setawati, Elok