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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.
Co-Authors Agus Surono Hasibuan, Fauzie Yusuf Reinhard R. S, Andra Sujatmiko Sujatmiko