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All Journal Scientia Business Law Review The Indonesian Journal of International Clinical Legal Education Pemuliaan Keadilan
FX Adji Samekto
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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TAX AS A MEANS OF CORRUPTION PREVENTION IN INDONESIA Joni Emirzom; FX Adji Samekto; Sinaga, Henry Dianto P.
Scientia Business Law Review (SBLR) Vol. 2 No. 2 (2023): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v2i2.567

Abstract

Corruption is very worrying, even though there are several anti-corruption laws and the obligation to report Reports State Official Assets (RSOA) to the Corruption Eradication Commission (CEC). This study uses the normative juridical method which its characteristic refers to its existence which is not based on logico-empiricism, but on a priori way of thinking which rely on the strength of values and teachings. It is concluded that taxes must be one of the main means of preventing corruption in Indonesia, given the nature of tax that reaches out to the contribution of taxpayers to the maximum welfare of the people, self-assessment system, fulfillment of the exact calculation of taxes, and income as an additional economic capacity in any name and form that is closely related to Income Tax, Value Added Tax, Land and Building Tax, Obligation Fees Land and/or Building Rights, Regional Tax, and Other Taxes. As the DGT has the duty and responsibility to always monitor closely and periodically any additional economic capacity with any name and form of any Taxpayer, it is expected that the strategic alliance between the DGT and other state institutions should be established, such as the CEC that can send all RSOA data and information from state administrators, as well as law enforcement agencies can send data and information on handling corruption cases to the DGT. Then, the DGT must submit the results of its follow-up to the CEC and other Anti-Corruption Institutions related to the sender of the data and information. This study suggest that a special Tax Office of State Official and (Civil and Military) Apparatus Administration
Urgensi Revisi UU TPKS: Hilangkan Subjektivitas Laki-Laki Sebagai Pelaku Dan Perempuan Sebagai Korban (Studi Kebijakan Publik Dan Psikologis Gender) Edward Benedictus Roring; Indira Jazmine; Selma Dwi Anaya Pebriyanti; Eleonora Gracia Puspa Setiawan; FX Adji Samekto
Pemuliaan Keadilan Vol. 2 No. 3 (2025): July : Pemuliaan Keadilan
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/pk.v2i3.1029

Abstract

Revision of the Law on Sexual Violence (UU TPKS) has become a strategic urgency in efforts to eliminate gender bias inherent in the current legal construction, especially related to the subjectivity of men as perpetrators and the objectivity of women as victims. The current TPKS Law, although it has provided an important legal basis for the protection of victims of sexual violence, still contains a gender paradigm that limits the understanding that perpetrators of sexual violence are only men and victims are only women, thus ignoring the complexity of social reality and the diversity of victims and perpetrators23. This approach not only reinforces patriarchal stereotypes, but also hinders fair and inclusive law enforcement. Therefore, the revision of the TPKS Law must be directed at eliminating rigid gender constructions, adopting a more neutral and inclusive perspective, and strengthening responsive legal protection for all victims without exception. This revision must also emphasize the role of the state in fulfilling victims' rights and integrating independent monitoring mechanisms to ensure effective and equitable implementation. Thus, the revision of the TPKS Law is not merely a normative update, but rather a transformation of the legal paradigm that prioritizes gender equality, respect for human rights, and substantive justice for the entire community
Effect of Positivism in Clinical Legal Education FX Adji Samekto
The Indonesian Journal of International Clinical Legal Education Vol. 1 No. 4 (2019): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/iccle.v1i4.36361

Abstract

Clinical Legal Education (CLE) is an education in legal study that aims to provide knowledge on practical expertise that aims to make law graduates capable of providing legal services (legal advocacy).CLE become important in recent days because of the tendency to resolve the matter through legal channels is increasing. But in fact, it shows that law enforcement is almost interpreted only as rule enforcement. The trend that happens, aspects of compliance procedures take precedence over justice. The modern law scientification is strongly influenced by the emergence of positivism paradigm in modern science. At present, along with the complexity of the problems of people and society, the main character of modern law is a rational nature. Rationality is characterized by the nature of a procedural rule of law. Procedure, thereby becoming an important legal basis to establish what is called justice, even the procedure becomes more important than talking about justice itself. Legal education, thus more likely to produce professional practitioners. The resulting legal practitioners are legal actors who are expected to make a decision which side is wrong and what is right under the provisions of the law. Through this paper is expected to obtain the understanding that CLE should not result the Law degree who only give priority to the compliance procedure as positive law, but also still guided ethics and efforts to achieve justice. The method used for writing this paper is the socio legal research with inductive analysis. Thus, the fact that occurred in the law enforcement practices will be a major premise and provide input and analysis in this paper.
Co-Authors Edward Benedictus Roring Eleonora Gracia Puspa Setiawan Indira Jazmine Joni Emirzom Selma Dwi Anaya Pebriyanti Sinaga, Henry Dianto P.