Anto, Irma Romi
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CHILD EXPLOITATION AS A HUMAN RIGHTS VIOLATION: A JURIDICAL ANALYSIS IN THE CONTEXT OF NATIONAL AND INTERNATIONAL LAW IN INDONESIA Anto, Irma Romi
Jurnal Kajian Ilmu Hukum Vol. 4 No. 1 (2025): Jurnal Kajian Ilmu Hukum
Publisher : Yayasan Pendidikan Islam Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkih.v4i1.1406

Abstract

Child exploitation constitutes a grave violation of human rights, directly undermining the dignity, development, and future of children as the nation's next generation. This article presents a juridical analysis of how Indonesian national law and international legal instruments protect children from various forms of exploitation, including economic exploitation, sexual exploitation, and trafficking. Employing a normative legal approach, this study examines relevant Indonesian legislation-such as the Child Protection Act and provisions in the Criminal Code-alongside international frameworks, notably the United Nations Convention on the Rights of the Child (CRC). The findings indicate that despite Indonesia’s ratification of key international treaties and the existence of comprehensive domestic legal norms, significant challenges persist in enforcement, institutional coordination, and victim recovery processes. This paper argues for a more integrated and rights-based legal framework, improved law enforcement capacity, and stronger institutional mechanisms to ensure effective child protection. Strengthening these aspects is essential to align national practices with universally recognized human rights standards and to combat child exploitation more effectively
ULTIMUM REMEDIUM AND THE LEGAL POLITICS OF TAX CRIMINAL PROSECUTION IN INDONESIA Abduh, Arridho; Anto, Irma Romi; Abdulghani, Naser Ali
Jurnal Kajian Ilmu Hukum Vol. 4 No. 2 (2025): Jurnal Kajian Ilmu Hukum
Publisher : Yayasan Pendidikan Islam Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkih.v4i2.1700

Abstract

The enforcement of tax criminal law in Indonesia faces a structural dilemma between the principle of ultimum remedium, which emphasizes the recovery of state financial losses, and the tendency to apply primum remedium, which is punitive. This study uses a juridical-normative method with a statutory, conceptual, case-based, and comparative approach to analyze the normative construction of the KUP Law, law enforcement practices, and Supreme Court jurisprudence related to tax crimes. The results show that the ambiguity of the discretionary formulation of Article 44B of the KUP Law, as well as the inconsistency of the ratio decidendi in court decisions, have given rise to legal uncertainty and unequal treatment of taxpayers. As a novelty, this article deconstructs the binary paradigm of ultimum remedium–primum remedium and proposes the Integrative Justice Model as an alternative theoretical framework. This model is designed as a legal triage mechanism that classifies tax crimes based on the level of seriousness of the act and the degree of culpability (mens rea) of the perpetrator, thus allowing for proportional differentiation of settlement paths through: (1) administrative-restorative paths, (2) hybrid restorative-punitive paths, and (3) punitive-preventive paths. The Integrative Justice Model is offered as a normative solution to bridge the interests of state financial restoration with just, effective, and legal certainty-oriented criminal law enforcement.