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All Journal JURNAL HUKUM Pembaharuan Hukum
Owoade Abdul Lateef
University of Ilorin, Ilorin, Nigeria
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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The Friction in Evidence Law: Criticism on Evidence of Negative Wettelijk Bewijstheorie in Tax Crimes M Hary Djatmiko; Mira Sri Rahayu; Owoade Abdul Lateef
Jurnal Hukum Vol 41, No 1 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jh.v41i1.41491

Abstract

Enforcement of criminal tax law is still a complex problem with the application of the theory of positive legal evidence replacing the theory of negative legal evidence, prioritizing formal evidence over court decisions. This study aims to analyze criticism of the application of evidentiary law in the due process of law of tax crimes and describe the shift in the application of the negative legal evidence theory. This study uses a normative juridical method. The application of negative legal evidence in criminal decisions has been criticized for its strict assessment of evidence, the inability of the Tax Court to handle criminal tax cases even though the taxation contains criminal elements, and the judge's dependence on legally valid evidence based on personal beliefs. The assessment of evidence primarily functions as formal evidence or authentic evidence, with witness statements serving as supporting evidence to confirm fraudulent transactions. The novelty of this analysis lies in its critical examination of the negative legal theory, arguing that in cases of tax crimes, formal documentary evidence has greater evidentiary value, thus leading to the dominance of the positive legal theory in legal reasoning.
TRADING RULES OR TRADING VALUES? AFTA–CHINA DISPUTE MECHANISMS UNDER POSITIVE LAW VS. ISLAMIC LAW & WHAT INDONESIA MUST DECIDE Halimatul Maryani; Adhi Budi Susilo; Owoade Abdul Lateef
Jurnal Pembaharuan Hukum Vol 11, No 3 (2024): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v11i3.44699

Abstract

In principle, Indonesia likes it or not, willingly or unwillingly, now Indonesia has joined the ASEAN China Free Trade Agreement which of course has an international trade system as its outlet. This means that Indonesia and the countries involved in this agreement are free to conduct international relations, including international trade. The research method used in this study is the Normative juridical method which examines legal issues while providing a descriptive perception of what should be, using the statute approach and the conceptual approach. The purpose of this study is to examine the principles of resolving regional trade disputes between Afta and China from the perspective of positive law and Islamic law and their implications for Indonesia. As an innovation, the findings offered in this presentation are that there are principles for resolving regional trade disputes between Afta and China from the perspective of positive law and Islamic law and their implications for Indonesia, both in the provisions of the WTO, Afta China, and also the principles in the provisions of Islamic law, remain in line with the provisions applicable in the WTO.
Co-Authors Adhi Budi Susilo Halimatul Maryani M Hary Djatmiko Mira Sri Rahayu