Franciscus Xaverius Wartoyo
Fakultas Hukum Universitas Pelita Harapan

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Optimalisasi Pelindungan Hukum Data Wajib Pajak Pada Penerapan Sistem Automatic Exchange Of Information (AEoI) Ivena Alodia; Agustin Widjiastuti; Franciscus Xaverius Wartoyo
Jurnal Hukum Lex Generalis Vol 5 No 12 (2024): Tema Hukum dan Hak Asasi Manusia
Publisher : CV Rewang Rencang

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Abstract

The development of human civilization, especially in communication and information technology, has made it easier for people to obtain information. One example of the acceleration of information exchange on taxation is the presence of the Automatic Exchange of Information (AEoI). Tax avoidance practices carried out by certain taxpayers are expected to be mitigated by the existence of AEOI. The existence of this AEoI system requires a legal instrument that is responsive to the certainty of personal data protection in Indonesia, considering that the rapid exchange of information can lead to violations of confidentiality or misuse of the data obtained. The research method used is a normative legal approach with a focus on legal analysis of literature, tracing legal materials from applicable regulations and literature. Indonesia has enacted Law No. 27 of 2022 concerning Personal Data Protection (PDP Law) in 2022, effective as of October 2024. The preparation of the PDP Law itself is based on the golden standard of data protection regulations, namely the General Data Protection Regulation (GDPR) of the European Union. However, the effectiveness of the implementation of personal data protection does not come from the strictness of the regulations, but from the existence of a personal data protection supervisory agency. Personal data protection regulations in Singapore are regulated through the Personal Data Protection Act (PDPA), although the regulation is not as strict as the PDP Law or GDPR, but implementation can run well with the existence of a supervisory body, namely the Personal Data Protection Commission (PDPC). Keywords: Personal Data Protection, Taxpayers, Automatic Exchange of Information (AEOI)
KEPASTIAN HUKUM DALAM PENCEGAHAN KORUPSI DALAM PERSPEKTIF NILAI-NILAI PANCASILA Fendi Darmawan; Ivana Titaru Vladyokta; Ratu Nebila Surachman; Chandra Kurniawan; Risiana; Franciscus Xaverius Wartoyo
Kertha Semaya: Journal Ilmu Hukum Vol. 14 No. 10 (2026)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2026.v14.i10.p04

Abstract

Penelitian ini bertujuan menemukan masalah hukum dalam kepastian hukum pencegahan korupsi melalui pemulihan aset berdasarkan nilai-nilai Pancasila serta merumuskan arah politik hukum yang responsif dan antisipatif untuk mempercepat penyusunan Naskah Akademik, perancangan, pembahasan, dan pengesahan Undang-Undang Perampasan Aset. Penelitian menggunakan metode hukum normatif yang bersifat deskriptif analitis dan preskriptif melalui pendekatan peraturan perundang-undangan, konseptual, asas hukum, sinkronisasi hukum, kasus, dan historis. Hasil penelitian menunjukkan bahwa hukum Indonesia telah mengatur penyitaan, perampasan, pembayaran uang pengganti, pemblokiran, dan pengembalian aset, tetapi pengaturannya masih tersebar dan belum membentuk sistem pemulihan aset yang terpadu. Keadaan ini menimbulkan ketidakpastian ketika proses pidana tidak dapat dilanjutkan atau aset telah dialihkan kepada pihak lain. Berdasarkan nilai Ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial, percepatan pembentukan Undang-Undang Perampasan Aset diperlukan untuk memperkuat pencegahan korupsi sekaligus membatasi kewenangan negara. Pengaturannya harus menetapkan pembuktian yang jelas, pengawasan pengadilan, perlindungan pihak ketiga, pembagian kewenangan, tata kelola yang transparan, serta pemulihan hak apabila perampasan tidak terbukti. This study identifies legal problems affecting legal certainty in corruption prevention through asset recovery based on Pancasila values and formulates a responsive and anticipatory legal policy to accelerate the preparation of an Academic Paper, drafting, deliberation, and enactment of an Asset Forfeiture Law. This normative legal research is descriptive, analytical, and prescriptive, employing statutory, conceptual, legal-principle, legal-synchronisation, case, and historical approaches. The findings show that Indonesian law already regulates seizure, forfeiture, substitute-money orders, asset freezing, and recovery, but these rules remain fragmented and do not constitute an integrated asset-recovery system. This condition creates legal uncertainty when criminal proceedings cannot continue or assets have been transferred to other parties. Consistent with the Pancasila values of belief in God, humanity, unity, deliberative democracy, and social justice, expedited enactment of an Asset Forfeiture Law is necessary to strengthen corruption prevention while restraining state power. The future law must establish clear evidentiary requirements, judicial oversight, third-party protection, institutional separation, transparent asset management, and effective remedies where forfeiture is not proven.