Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Judicial Review SIGn Journal of Social Science
La Ode Husen
Universitas Muslim Indonesia, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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Restorative Justice at the Investigation Stage: A Normative Review of Its Conceptualization in the New Criminal Procedure Code Narni Nasir; Hambali Thalib; La Ode Husen
Journal of Judicial Review Vol. 28 No. 1 (2026): June 2026 (Articles in Press)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jjr.v28i1.12085

Abstract

This article examines how restorative justice is conceptualized at the investigation stage under Indonesia’s New Criminal Procedure Code and tests whether the new framework meaningfully constrains investigative discretion while safeguarding suspects’ rights and maintaining legality, equality, and victim protection. It proceeds from the practical tension between high-volume case handling and the need to prevent coercive settlements, as well as the theoretical tension between punitive proceduralism and restorative repair. The study employs normative legal research using conceptual and analytical approaches. Data are collected through systematic documentary analysis of statutory provisions in the new Criminal Procedure Code and relevant implementing regulations, complemented by international restorative justice standards and doctrinal scholarship. The analysis applies norm identification, element extraction, intra-system comparison, and coherence testing to assess procedural safeguards, oversight design, and rights impacts. The study finds that the new code reframes restorative justice as a legally recognized procedural pathway at the investigation stage, shifting practice from discretion-led settlement to a rule-bound diversion mechanism anchored in documentation and external control points. It further finds that the most consequential constraint on investigators’ authority is the movement toward judicially supervised validation of case termination, while residual risks persist in consent verification, classification consistency, and implementation detail. The findings support policy alignment across policing, prosecution, and adjudication through uniform standards on voluntariness, counsel access, documentation quality, and review criteria. Future research should evaluate operational compliance and the substantive rigor of oversight in high-throughput environments.
Global Political-Economic Dynamics, Foreign Direct Investment, and Tax Base Protection under Indonesia’s International Tax Law Framework Azwar Amiruddin; La Ode Husen
SIGn Journal of Social Science Vol 7 No 1: Juni - November 2026
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjss.v7i1.796

Abstract

Global political-economic changes, geopolitical uncertainty, and supply-chain reorganization affect the patterns, structures, and routes of foreign direct investment while increasing the importance of tax base protection and the allocation of Indonesia’s taxing rights. This study analyzes the relationship between changes in global political-economic conditions and the reconfiguration of foreign direct investment, identifies their legal consequences for Indonesia’s tax base and taxing rights, and assesses the functions of the Arm’s Length Principle, tax treaties, anti-avoidance provisions, and the Global Minimum Tax in protecting the tax base while providing investment certainty. This normative legal research applies the statute, conceptual, and policy approaches through a literature-based examination of primary legal materials, academic literature, and institutional data. The findings show that the fiscal consequences of investment reconfiguration depend on transaction characteristics, functions, assets, risks, financing, intangibles, and the substance of economic activities. Once the domestic tax base is determined, tax treaties govern the allocation and limitation of taxing rights across jurisdictions. For Multinational Enterprise Groups that fall within the applicable scope, the GloBE Rules govern minimum taxation based on jurisdictional tax outcomes. Tax base protection requires coordinating legal instruments according to their respective objects, requirements, and stages of application, along with investment policies that prioritize substantial economic activities, legal certainty, administrative quality, and non-fiscal competitiveness.
Co-Authors Azwar Amiruddin Hambali Thalib Narni Nasir