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All Journal Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains
Christwan, Christwan
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How to apply Premium Remedium in the Taxation Sector Christwan, Christwan; Khalimi, Khalimi; Wibisono, Arief
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.6673

Abstract

Criminal law enforcement against tax crimes in Indonesia has raised debates regarding applying the premium remedium or ultimum remedium principle. This study explores the legal issues arising from this change, including the submission of a judicial review of Article 39 paragraph (1) letters d and i by a taxpayer, which is considered to have a premium remedium nuance. This article examines the application of criminal law to tax crimes in Indonesia in the context of the self-assessment system and the amended regulations. With a normative approach, this study aims to assess whether criminal law in tax crimes tends to be more on the ultimum remedium or premium remedium principle, and to highlight the harmonization between the self-assessment system and criminal law enforcement. This study finds that the application of criminal law to tax crimes in Indonesia tends to follow the ultimum remedium principle, where criminal sanctions are used as a last resort after administrative measures are ineffective. Despite the elimination of Article 13A in the KUP Law which has raised debates regarding the application of premium remedium, law enforcement still emphasizes taxpayer compliance in the self-assessment system. In addition, the KUP Law also accommodates the termination of investigations in the interests of state revenue if taxpayers are willing to pay their tax obligations.
Legal Certainty of Indonesia's Nickel Downstream Policy Due to the European Union's Lawsuit at the WTO Christwan, Christwan; Kusnowibowo, Ahmad Saleh
Jurnal Indonesia Sosial Sains Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i11.1513

Abstract

Indonesia's nickel downstreaming policy, which prohibits the export of nickel ore with a grade of <1.7%, aims to increase added value and support national development. However, the European Union views this policy as a violation of the General Agreement on Tariffs and Trade (GATT) 1994, leading to a lawsuit at the World Trade Organization (WTO) in 2021. This research employs a normative-descriptive method to analyze the dispute settlement process at the WTO, the impacts of the downstreaming policy for Indonesia, and its prospects for legal certainty in the future. The findings indicate that Indonesia lost at the panel level because the policy was deemed inconsistent with Article XI:1 of the GATT, although an appeal was filed in 2022. Despite legal and diplomatic challenges, downstreaming remains a key strategy to enhance Indonesia's economy. In conclusion, this policy must be refined through strengthening domestic industrial capacity and harmonizing regulations with international standards.
The Influence of Globalization in Indonesia's National Legal Order Christwan, Christwan; Ginting, Salmon
Jurnal Indonesia Sosial Sains Vol. 6 No. 4 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i4.1688

Abstract

Globalization is not something that can be avoided by a country and will make significant changes in various sectors that can have potential and negative impacts. The changes that will and will definitely occur are in the legal order of a country, in this case Indonesia, although there is an adage that says "the law always limps with the times" but the legal impact that occurs due to globalization must be addressed wisely so that the law due to change can still be applied according to the values of Pancasila and the 1945 Constitution. What must be done is to harmonize national law and international law due to the influence of globalization so that it is appropriate according to the adage that says that "law will always provide a remedy or solution".
Co-Authors Ginting, Salmon Khalimi Khalimi, Khalimi Kusnowibowo, Ahmad Saleh Wibisono, Arief