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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Riset Ilmiah
Nur Hakim
Universitas Jayabaya
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ULTIMUM REMEDIUM AS A MECHANISM FOR STATE LOSS RECOVERY IN CORPORATE TAX CRIMES: AN ISLAMIC LAW PERSPECTIVE Hakim, Nur; Yuhelson, Yuhelson
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.7174

Abstract

The principle of ultimum remedium in tax criminal law is designed as thefinal boundary of law enforcement, to be used only when administrativemeasures are no longer effective. However, in the practice of handlingcorporate tax crimes in Indonesia, this principle is often disregarded,resulting in punishment becoming the first step rather than the last resort.This study aims to analyze the effectiveness of ultimum remedium as amechanism for state loss recovery and to assess the extent to which itsimplementation reflects the principles of justice and fiscal efficiency.Additionally, this study examines the relevance of this principle from anIslamic law perspective, particularly in relation to the concept ofrestorative justice and the state's role in realizing public welfare(maslahah). Using a normative juridical approach supported byempirical data from court decisions and interviews, this study finds thatthe ultimum remedium principle has not been consistently applied andtends to have no significant impact on state financial recovery. From anIslamic law standpoint, these findings reinforce the argument that asystem prioritizing the restoration of state rights (the rights of Baitul Mal)should take precedence over physical sanctions, in accordance with thespirit of justice oriented toward public benefit. As a novel contribution,this study proposes a restorative fiscal justice approach model thatpositions ultimum remedium as an active strategy for recovering losses,not merely as a principle of criminal limitation. These findings areexpected to strengthen the direction of economic criminal law reformtoward a system that is more proportional, efficient, and adaptive to stateneeds, while aligning with ethical and religious values.
Reconstruction Of Tax Criminal Law Enforcement Based On Digital Transformation: A Juridical And Economic Review To Strengthen National Stability Nur Hakim; Yuhelson
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

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Abstract

Tax crimes constitute a fundamental threat to fiscal sovereignty, as they distort the stability of the national economy. This study examines the urgency of reconstructing the tax criminal law enforcement system, which currently faces increasingly complex challenges arising from cross-border modus operandi, including the manipulation of transfer pricing and the abuse of tax havens. Employing a juridical-normative research method combined with the economic analysis of law, this study evaluates the weaknesses of the existing regulatory framework in responding to the rapid digitalization of global financial transactions. The findings reveal that the disparity between conventional regulatory mechanisms and the growing sophistication of tax crime schemes has resulted in significant leakage of state revenue. Accordingly, a legal reconstruction is required that places digital transformation including the integration of Big Data analytics, the Automatic Exchange of Information (AEOI), and digital forensics as the principal foundation of the tax monitoring and criminal evidentiary system. This reconstruction aims to establish legal certainty grounded in justice, while simultaneously optimizing state financial loss recovery through asset recovery mechanisms, thereby strengthening national resilience and stability.
PERLINDUNGAN HUKUM TERHADAP KURATOR TERKAIT FEE/IMBALAN JASA DALAM MELAKSANAKAN PROSES GOING CONCERN KEPAILITAN Irwandi Husni; Nur Hakim; Roni Pandiangan
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 8 (2025): SINERGI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i8.1739

Abstract

In bankruptcy practice, not all bankrupt assets can be immediately liquidated, because Law Number 37 of 2004 opens opportunities for debtors who are still economically prospective to continue their business (going concern ). The purpose of going concern  is to maintain asset value, maximize debt payments, and reduce socio-economic impacts, with judge supervision and creditor approval. However, there is still a legal vacuum regarding the protection of curator service Fees for additional risks and workloads. The formulation of the research problem is: how is the legal regulation of the implementation of going concern  in bankruptcy, and how is the legal protection for curators related to Fees/service Fees in carrying out the process of continuing the debtor's business (going concern ) in bankruptcy. The theory used is Satjipto Rahardjo's legal protection and M. Hadi Shubhan's bankruptcy theory. The method used in this research is a normative juridical research, namely library legal research or secondary data with primary, secondary, and tertiary legal materials as sources. The research approach used is a legislative approach, a conceptual approach, and legal material collection techniques are carried out by identifying and inventorying positive legal regulations, literature books, journals, and other legal material sources. The legal material analysis technique is carried out using grammatical legal interpretation, systematic interpretation, teleological interpretation, and functional interpretation. The results of the study indicate that legal protection for curators in going concern  cases is inadequate. Clear legal regulations are needed regarding the mechanism for implementing going concern  cases, including the regulation of compensation for curators in carrying out going concern  cases. It is recommended that Law Number 37 of 2004 be revised, as well as the Regulation of the Minister of Law concerning Guidelines for the Amount of Remuneration for Curators and Administrators, and that intensive training related to the implementation of going concern  cases be conducted by the Ministry of Law of the Republic of Indonesia to improve the capacity of curators in managerial, financial, and business governance aspects
Co-Authors Irwandi Husni Roni Pandiangan Yuhelson Yuhelson