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All Journal PALAR (Pakuan Law review) Invest Journal of Sharia & Economic Law
Widodo, Akmal Alfarisi
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Reforming Indonesia's Approach to Transfer of Sentenced Persons: A Maqāṣid al-Sharīʿa Framework and a Comparative Analysis of ASEAN and European Models Sriwidodo, Joko; Saputra, Rahmat; Widodo, Akmal Alfarisi
Invest Journal of Sharia & Economic Law Vol. 5 No. 2 (2025)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/invest.v5i2.10499

Abstract

This study examines the legal and humanitarian challenges faced by Indonesian migrant workers imprisoned abroad and the urgency of establishing a clear legal mechanism for the transfer of sentenced persons (ToSP) between Indonesia and other countries.  ​Recent cases from Myanmar, Malaysia, and Saudi Arabia reveal persistent gaps in Indonesia's legal framework, leaving migrant workers vulnerable to unjust criminalization, disproportionate punishment, and prolonged detention without a predictable pathway for repatriation. The study finds that Indonesia's current approach relies heavily on ad hoc diplomatic negotiations rather than enforceable legal procedures, contravening the rehabilitative and humane treatment principles enshrined in international conventions, such as UNCAC Article 45 and UNTOC Article 17. Comparative analysis further reveals the absence of an ASEAN-wide prisoner transfer mechanism, unlike the comprehensive European Convention on the Transfer of Sentenced Persons. To address these deficiencies, this study proposes a two-pronged reform agenda: enacting a dedicated Indonesian National Law on ToSP and advocating an ASEAN Protocol on Prisoner Transfer. Crucially, the study reinterprets the issue through the lens of maqāṣid al-sharīʿa, positioning the protection of migrant workers' lives (ḥifẓ al-nafs), family well-being (ḥifẓ al-nasl), and economic welfare (ḥifẓ al-māl) as ethical imperatives that transcend the procedural limits of positive law. This maqāṣid-based framework transformed the ToSP regime from diplomatic discretion to a legally mandated restorative justice mechanism. The study concludes that aligning Indonesia's domestic legislation, bilateral agreements, and ASEAN advocacy with maqāṣid principles would establish a more humane, rehabilitative, and socially responsive transnational criminal justice system for migrant workers.
EFEKTIVITAS SELF ASSESSMENT SYSTEM PADA PELAPORAN PAJAK Widodo, Akmal Alfarisi; Sriwidodo, Joko
PALAR (Pakuan Law review) Vol 9, No 3 (2023): Volume 9, Nomor 3 July-September 2023
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v9i3.8602

Abstract

AbstrakPajak sangat penting untuk meningkatkan kemakmuran dan kemajuan manusia. Agar pembangunan dapat terwujud sebagai representasi Negara dalam mencapai Bonum Publicum, maka masyarakat umum dan otoritas pajak harus memahami hal tersebut. Menurut Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP), Indonesia menggunakan Self Assessment System sebagai salah satu cara pemungutan pajak. Self Assesment System sebagaimana dimaksud dalam peraturan perundang-undangan perpajakan mengandaikan wajib pajak menentukan besarnya pajak yang terutang dan dibayar serta melaporkannya secara berkala. Namun, mengingat tingginya jumlah wajib pajak yang tidak patuh dan seringnya terjadi kecurangan baik oleh oknum maupun aparat pajak, sistem pemungutan pajak di Indonesia sebenarnya belum berjalan dengan baik. Pemerintah diharapkan dapat memberikan penyuluhan kepada masyarakat tentang bagaimana mengelola pajak dengan baik dan benar serta memastikan tidak ada celah terjadinya kecurangan dalam pemungutan pajak dengan menetapkan peraturan yang dapat diterapkan secara konsisten dan tegas serta meningkatkan profesionalisme aparatur. otoritas pajak dalam melayani wajib pajak. Kata kunci: penerimaan pajak; penghindaran pajak; self assesment system Abstracttaxes is very important to increase human prosperity and progress. In order for development to materialize as a representation of the State in achieving a Bonum Publicum, the general public and tax authorities must understand this. According to the Law on General Provisions and Tax Procedures (UU KUP), Indonesia uses the Self Assessment System as a way of collecting taxes. The Self Assessment System as referred to in the tax laws and regulations presupposes that the taxpayer determines the amount of tax owed and paid and reports it periodically. However, given the high number of disobedient taxpayers and the frequent occurrence of fraud by both tax officials and officials, the tax collection system in Indonesia is actually not running well. The government is expected to be able to provide counseling to the public on how to manage taxes properly and correctly and ensure that there are no loopholes for fraud in tax collection by establishing regulations that can be applied consistently and firmly and increasing the professionalism of the apparatus. tax authorities in serving taxpayers. Keywords: tax revenue; tax evasion; self assessment system
Co-Authors Joko Widodo Saputra, Rahmat