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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Al-Zayn: Jurnal Ilmu Sosial & Hukum
Nur Hakim
Universitas Jayabaya
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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 bagi Usaha Mikro dan Kecil terhadap Pelanggaran Ketentuan Pelabelan Produk Pangan Istiani Erawati; Nur Hakim; Hedwig Adianto Mau
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4831

Abstract

Studi ini bertujuan untuk menganalisis konstruksi hukum pelanggaran pelabelan pangan dalam sistem hukum positif Indonesia dan untuk mengkaji perlindungan hukum bagi Usaha Mikro dan Kecil (UMKM) dalam mengatasi hambatan kepatuhan terhadap standar pelabelan pangan nasional. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan hukum,konseptual, dan studi kasus. Materi hukum primer, sekunder, dan tersier dianalisis secara kualitatif untuk mengembangkan penilaian hukum yang komprehensif. Temuan menunjukkan bahwa konstruksi hukum pelabelan pangan terstruktur melalui keterkaitan antara norma kewajiban pelabelan, norma sanksi administratif, dan kewajiban panduan pemerintah yang dilakukan oleh otoritas pusat dan daerah. Secara normatif, pelanggaran pelabelan pangan yang dilakukan oleh UMKM terutama berada dalam rezim hukum administrasi dan harus didahului oleh panduan dan langkah-langkah peningkatan kapasitas yangmemadai sebelum pengenaan sanksi yang lebih berat. Namun demikian, praktik penegakan hukum menunjukkan ketidakharmonisan normatif dan kecenderungan kriminalisasi pelanggaran yang bersifat administratif atau teknis.
Co-Authors Hedwig A. Mau Istiani Erawati Yuhelson Yuhelson