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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Karyono, Heru
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Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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LEGAL REVIEW ON THE MISUSE OF ASSET DISCLOSURE DATA IN THE TAX AMNESTY PROGRAM IN THE CASE OF MONEY LAUNDERING CRIMINAL OFFENSES Karyono, Heru; Ali Kusumo, Bambang
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 3 (2025): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i3.2904

Abstract

This study aims to analyze the misuse of data disclosed in the Tax Amnesty Program in the context of money laundering criminal offenses (ML). The Tax Amnesty, regulated by Law No. 11 of 2016, provides taxpayers the opportunity to disclose undeclared assets without the risk of criminal sanctions. However, the emergence of practices misusing this protected data, particularly in money laundering investigations, creates complex legal issues. This research uses a normative juridical approach to examine legislation, the principle of non-self-incrimination, and the role of law enforcement authorities in utilizing amnesty data. The findings of the study show a tension between the legal protection of data disclosed in this program and the authority of law enforcement agencies to investigate and act on potential money laundering. The study concludes that the use of Tax Amnesty data for criminal purposes, particularly in relation to ML offenses, must be done with caution to avoid violating fundamental principles of human rights protection and legal certainty.
ANALYSIS OF CONTROVERSIAL ARTICLES IN THE DRAFT CRIMINAL PROCEDURE CODE (RUU KUHAP) AND THEIR IMPLICATIONS FOR CRIMINAL LAW POLICY Karyono, Heru; Ali Kusumo, Bambang
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 2 (2025): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i2.2917

Abstract

The Draft of the Indonesian Criminal Procedure Code (RUU KUHAP) is formulated as a reform of Indonesia’s criminal procedure system to align with legal developments and societal needs. However, a critical review of several key articles within the draft reveals potential issues that may affect the effectiveness of law enforcement and the protection of human rights. These issues include imbalances in investigative authority, ambiguity in the concept of restorative justice, threats to privacy rights through wiretapping, and inconsistencies between witness protection and criminal sanctions. Additionally, limitations on pretrial rights, unclear provisions regarding electronic evidence, and uncertainty in the review (judicial reconsideration) mechanism are significant concerns. Using a normative juridical approach and qualitative analysis, this article recommends the refinement of problematic articles in the draft to ensure alignment with principles of justice, legal certainty, and human rights protection, while also addressing the needs of a modern and balanced criminal justice system.
Co-Authors Ali Kusumo, Bambang