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Journal : International Journal of Sociology and Law

Application Of Criminal Law Against Corporations For Criminal Actions Of Tax Evavasion Based On Law Of The Republic Of Indonesia Number 28 Of 2007 Concerning General Provisions And Procedures For Taxation Ismaidar Ismaidar; T. Riza Zarzani; Muhammad Faiz Hadi
International Journal of Sociology and Law Vol. 1 No. 3 (2024): August : International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v1i3.116

Abstract

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.
Analysis of the Role of Legal Politics and Challenges in Post-Reformation Legal Reform Ismaidar Ismaidar; Tamaulina Br Sembiring; Muhammad Faiz Hadi
International Journal of Sociology and Law Vol. 2 No. 1 (2025): International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v2i1.291

Abstract

Legal politics is one of the central concepts in the legal system which is closely related to state policy in the formation, application and change of law. This article examines the role of legal politics in legal reform in Indonesia post-1998 reform, with a focus on the challenges faced in implementing legal policies as well as evaluating the effectiveness of the changes that have been made. This research uses a qualitative approach with analytical descriptive methods, which aims to describe how legal politics can be an instrument that determines the direction and substance of legal reform in Indonesia. The results of this research show that although there has been progress in legal reform, major challenges still exist, especially related to the implementation of legal policies which are influenced by political dynamics which do not always support the creation of an effective and just legal system.
Analysis of Law Enforcement Patterns Criminal Corruption in Criminal Law Perspective and Eradication Efforts Corruption in Indonesia T. Ikhsan Ansyari Husny; Yasmirah Mandasari Saragih; Fauzan Fauzan; Muhammad Faiz Hadi; Ayanda Shiro Kamarullah
International Journal of Sociology and Law Vol. 2 No. 1 (2025): International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v2i1.317

Abstract

Corruption is an unlawful act to enrich or obtain one-sided benefits, corruption has rules that have specific characteristics, both regarding formal (procedural) and material (substance) criminal law, law enforcement of corruption in Indonesia depends on the Criminal Justice System itself, from investigation then prosecution, and examination in court and the implementation of the punishment. The formulation of the problem in this study is how the pattern of law enforcement against corruption in the perspective of criminal law in Indonesia, and how efforts and criticism of the eradication of corruption in Indonesia. This research method is descriptive and normative juridical approach, with legal materials as secondary data. relating to law enforcement against criminal acts of corruption in the Indonesian criminal justice system. the criminal justice system in Indonesia is not yet competent in handling criminal acts of corruption because instead of subsidizing, corruption cases in Indonesia are increasing. this is because the four criminal justice systems in Indonesia lack coordination and supervision, and the sanctions given are still considered not optimal so that they have not caused a deterrent effect on the perpetrators and the effect of public satisfaction.