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All Journal Jurnal Simbur Cahaya Kertha Patrika Open Access DRIVERset
Purbowo, Alma Aulia Shafa
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Law, Crime, Criminology & Criminal Justice

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Restorative Justice sebagai Upaya Pemulihan Kerugian Negara dalam Tindak Pidana Penghindaran Pajak dan Penggelapan Pajak Putra Frans, Mardian; Purbowo, Alma Aulia Shafa; Tobing, Ade Tesalonika; Padang, Amanda Vala Batara Rundu
Simbur Cahaya Volume 32 Nomor 2, Desember 2025
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/sc.v32i2.5211

Abstract

Tax evasion and tax avoidance crimes directly reduce state revenue and significantly hinder public funding. Conventional criminal sanctions, such as imprisonment and fines, are considered ineffective as they fail to ensure restitution and may even increase state expenses due to prison costs. This study aims to examine the effectiveness of the restorative justice approach as an alternative solution in the enforcement of tax criminal law. The research uses a normative legal method, relying on statutory analysis and relevant legal literature. Findings reveal that the application of restorative justice, as regulated under Article 44B of the General Provisions and Tax Procedures Law (UU KUP) and supported by the Harmonization of Tax Regulations Law, offers a strategic mechanism for recovering state losses through penal mediation between taxpayers and tax authorities. This approach aligns with the principle of ultimum remedium, where criminal punishment serves as a last resort after administrative efforts fail. The study concludes that restorative justice not only facilitates more efficient restitution but also enhances voluntary tax compliance. Therefore, it is necessary to establish specific regulations and technical guidelines to implement this mechanism more systematically
Building a Fair Criminal Justice System: The Urgency of a Single Prosecution System for Prosecutors and Police Purbowo, Alma Aulia Shafa; Purnomo, Rafel Nanda; Frans, Mardian Putra
Kertha Patrika Vol. 47 No. 3 (2025): Reinterpreted Civil, Administrative, and Criminal Law into Indonesia Legal Dev
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2025.v47.i03.p07

Abstract

The Indonesian criminal justice system faces complex challenges in coordination and effectiveness of law enforcement, particularly between the police and the prosecutor's office. The dualism of investigative authority that has existed for some time has given rise to various structural problems, resulting in legal uncertainty and reducing the quality of criminal law enforcement. This study focuses on analyzing the urgency of implementing a Single Prosecution System as a reformative solution in building a more equitable and effective criminal justice system. The concept of a Single Prosecution System is of particular concern because in the practice of law enforcement in Indonesia, there is still a division of dual authority, where prosecutors and the police both have the authority to investigate certain cases such as corruption and gross human rights violations. This condition often leads to unclear tasks between institutions, weak coordination, and overlapping authorities, which result in inconsistencies in the handling of criminal cases. The purpose of this study is to identify the weaknesses of the current criminal justice system and analyze how the implementation of the Single Prosecution System can be a solution to create an integrated, effective, and fair criminal justice system. This study uses a legal-normative approach with secondary data consisting of primary and secondary legal materials. Data analysis was conducted qualitatively. The results of the study indicate that reforming the criminal justice system through the implementation of a Single Prosecution System can eliminate overlapping authority between prosecutors and the police, strengthen institutional coordination, and create an Indonesian criminal justice system that guarantees legal certainty and justice for the community.
Building a Fair Criminal Justice System: The Urgency of a Single Prosecution System for Prosecutors and Police Purbowo, Alma Aulia Shafa; Purnomo, Rafel Nanda; Frans, Mardian Putra
Kertha Patrika Vol. 47 No. 3 (2025): Reinterpreted Civil, Administrative, and Criminal Law into Indonesia Legal Dev
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2025.v47.i03.p07

Abstract

The Indonesian criminal justice system faces complex challenges in coordination and effectiveness of law enforcement, particularly between the police and the prosecutor's office. The dualism of investigative authority that has existed for some time has given rise to various structural problems, resulting in legal uncertainty and reducing the quality of criminal law enforcement. This study focuses on analyzing the urgency of implementing a Single Prosecution System as a reformative solution in building a more equitable and effective criminal justice system. The concept of a Single Prosecution System is of particular concern because in the practice of law enforcement in Indonesia, there is still a division of dual authority, where prosecutors and the police both have the authority to investigate certain cases such as corruption and gross human rights violations. This condition often leads to unclear tasks between institutions, weak coordination, and overlapping authorities, which result in inconsistencies in the handling of criminal cases. The purpose of this study is to identify the weaknesses of the current criminal justice system and analyze how the implementation of the Single Prosecution System can be a solution to create an integrated, effective, and fair criminal justice system. This study uses a legal-normative approach with secondary data consisting of primary and secondary legal materials. Data analysis was conducted qualitatively. The results of the study indicate that reforming the criminal justice system through the implementation of a Single Prosecution System can eliminate overlapping authority between prosecutors and the police, strengthen institutional coordination, and create an Indonesian criminal justice system that guarantees legal certainty and justice for the community.
Co-Authors Frans, Mardian Putra Padang, Amanda Vala Batara Rundu Purnomo, Rafel Nanda Putra Frans, Mardian Tobing, Ade Tesalonika