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All Journal J-LEE - Journal of Law, English, and Economics SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT
Affrilies, Marlia Hafny
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Other

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ANALISIS YURIDIS PERBANDINGAN KEKUATAN HUKUM SISTEM INFORMASI PADA SENGKETA PEMILU 2019 DAN 2024 SERTA IMPLIKASINYA TERHADAP PASANGAN CALON PRESIDEN DAN WAKIL PRESIDEN Bintang Tommy Rizaldy; Ruhtiani, Maya; Affrilies, Marlia Hafny
J-LEE - Journal of Law, English, and Economics Vol. 7 No. 1 (2025): JLEE VOL 7 NO 1
Publisher : LPPM Universitas Harapan Bangsa

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Abstract

This study discusses the comparison of the legal force of the Vote Counting Information System (Situng) in the 2019 Election and the Recapitulation Information System (Sirekap) in the 2024 Election and its implications for presidential and vice presidential candidate pairs. The main issues raised are unclear regulations, technical errors in data input, and the legal force of Situng and Sirekap in resolving election disputes. This study uses a normative legal method with a statute approach, case study approach, comparative approach, and conceptual approach. The results of the study show that neither Situng nor Sirekap have binding legal force on the final election results, but Sirekap has a stronger position because it can be used as supporting evidence if the C Result form is not available. However, both information systems are considered unable to fully realize the principles of justice, legal certainty, benefit, transparency, and accountability. And the implications are that the constitutional rights of presidential and vice presidential candidate pairs can be ignored, and public trust in the election results becomes vulnerable. Keywords: Legal Power, Election Information System, Election Dispute.
Asimetri Kepatuhan Dalam Sistem Self-Assessment: Analisis Yuridis Atas Perampasan Aset Non-Pemidanaan Dan Mandatory Disclosure Rules Di Indonesia Lina, Angie Angel; Theresia, Maria; Affrilies, Marlia Hafny; Fajri, Pujangga Candrawijayaning
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1342

Abstract

The self-assessment tax system in Indonesia, which gives full responsibility to Taxpayers (WP), serves as the main pillar of state revenue. Although annual tax revenue achievements are quite good, there is a compliance gap marked by a low tax ratio and room for opportunistic behavior. This study analyzes the existing tax legal framework, including the KUP Law, the TPPU Law, and regulations related to information exchange (AEoI) and beneficial ownership, to assess their effectiveness in preventing and prosecuting tax avoidance and tax evasion. This research uses a normative legal research method and a statute approach. The results of this study show that the legal instruments currently in force are not yet fully adequate to address complex tax avoidance schemes. This study proposes Non-Conviction Based (NCB) Asset Forfeiture and Mandatory Disclosure Rules (MDR) as complementary compliance architecture for novelty proposals. NCB Asset Forfeiture can accelerate the recovery of state losses without relying on criminal decisions that have permanent legal force, while MDR will encourage early reporting of aggressive tax planning schemes by intermediaries. This proposal is expected to sustainably strengthen the state's fiscal capacity, narrow the gap between norms and practice, and close law enforcement gaps in the Indonesian tax system.
Co-Authors Bintang Tommy Rizaldy Fajri, Pujangga Candrawijayaning Lina, Angie Angel Ruhtiani, Maya Theresia, Maria