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All Journal Journal Evidence Of Law PENA LAW: International Journal of Law
Rangsimanop, Pattharawadee
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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CORPORATE CRIMINAL LIABILITY IN TAX CRIMES IN INDONESIA: CORPORATE CRIMINAL LIABILITY IN TAX CRIMES IN INDONESIA Sujatmiko, Sujatmiko; Surono, Agus; Rangsimanop, Pattharawadee
PENA LAW: International Journal of Law Vol. 3 No. 2 (2025): September
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penalaw.v3i2.240

Abstract

The complexity of business structures and the potential for tax avoidance through fictitious schemes contribute to the challenges associated with corporate tax compliance in Indonesia's self-assessment system. This study analyzes the general provisions and procedures of taxation (Tax Administration Law) and the new Criminal Code (KUHP) to understand how corporations are held accountable for tax crimes. The primary concerns pertain to the ambiguity of attributing culpability (mens rea) to non-human entities, the potential for overcriminalization of small corporations, and conflicts of interest within the Directorate General of Taxes (DJP), which fulfills a dual role as both investigator and fiscal authority. A normative legal methodology employing a legislative, conceptual, and historical approach was applied to examine the formulation of articles, corporate liability doctrines, and enforcement mechanisms through the HPP Law, the new KUHP, Supreme Court Regulation No. 13/2016, and Minister of Finance Regulation No. 17/2025. The analysis demonstrates that the legal framework has recognized corporations as criminal subjects through the doctrines of vicarious liability and identification theory, accompanied by penalties ranging from fines to dissolution. Nevertheless, the incentives for compliance mitigation remain limited. The principles of subsidiarity and restorative justice are regulated through voluntary disclosure and alternative penalties. However, implementation requires independent oversight to maintain checks and balances. The recommendations put forth include refining the definition of "directing mind," enhancing corporate compliance incentives, and harmonizing sectoral regulations to achieve a balanced enforcement between deterrence and substantive justice.
Judicial Discretion and the Limits of Homologation in Cross-Border Insolvency: Rethinking Legal Certainty and Creditor Protection from a Comparative Perspective Reinhard R. S, Andra; Hasibuan, Fauzie Yusuf; Rangsimanop, Pattharawadee
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1596

Abstract

This article examines the relationship between judicial discretion and homologation procedures in bankruptcy law, highlighting their impact on legal certainty and creditor protection across different legal systems. Through a comparative legal approach to Indonesia, the United States, and the Netherlands, this study demonstrates that judicial discretion that is not normatively constrained, particularly in developing jurisdictions, has the potential to erode procedural predictability and lead to disparities in the treatment of creditors. Conversely, systems that adopt a parameter-based judicial discretion structure and procedural transparency, such as in the US and the Netherlands, are capable of producing fairer and more predictable bankruptcy rulings. Using a framework of reflective legal theory and social systems theory, this study offers a normative design to harmonize homologation procedural standards without eliminating judicial flexibility. This study contributes not only to the development of bankruptcy law theory but also to national legal policy reform in the context of harmonization with international best practices, particularly within the UNCITRAL framework.
Law EnforcementAgainst Dangerous Pharmaceutical Preparations in the National Health System Puspito Rini, Dian; Hamid , Adnan; Rangsimanop, Pattharawadee
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1607

Abstract

Cosmetic preparations are ingredients that can be used on parts of the body that change a person's appearance. In Indonesia, the discovery of dangerous cosmetic preparations is rampant, based on several Press Releases submitted by the POM Agency. The rise of the discovery of dangerous cosmetic preparations has had a great impact on the health system in Indonesia. The a need for law enforcement against dangerous cosmetic preparations to improve the health system in Indonesia and to achieve the highest degree of health for the community. The purpose of research is to dig up and find a fact that has not existed before. The method used is qualitative literature research. The results of the surveillance research on cosmetic preparations still face obstacles due to limited human resources, large surveillance areas, and the complexity of supervision. The results of the study are the punishments given to business actors who commit cosmetic crimes, with the punishment imposed on the perpetrators being relatively light, so that they do not cause a deterrent effect for business actors. Law enforcement against dangerous cosmetic preparations in Indonesia has not had a deterrent effect on business actors and does not cause fear of committing violations, so that it can be said that it has not been able to realize the highest optimal level of public health.
Co-Authors Agus Surono Hamid , Adnan Hasibuan, Fauzie Yusuf Puspito Rini, Dian Reinhard R. S, Andra Sujatmiko Sujatmiko