Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA
Immanuel Titus
Unknown Affiliation
Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
OPTIMALISASI PENERAPAN HUKUM PIDANA PENCUCIAN UANG DALAM MENJERAT PELAKU TINDAK PIDANA PERPAJAKAN (Studi kasus putusan pengadilan Rinaldus Andry Suseno) Immanuel Titus; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.292

Abstract

This research is based on the complexity of white-collar crimes involving illegal taxation and money laundering as an attempt to disguise the proceeds of crime. Tax crimes are often only subject to administrative sanctions, making the approach through Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering a more effective legal strategy. This research aims to analyze the application of money laundering articles to perpetrators of tax crimes and assess the effectiveness of this approach in the Indonesian legal system. The research method used is a case study with a normative-juridical approach, using secondary data in the form of court decisions and related laws and regulations. The results show that in the Rinaldus case, the court successfully proved the link between tax crimes as a predicate crime and money laundering as a follow-up. This strategy allows law enforcement officials to ensnare the perpetrator with the threat of harsher penalties and confiscate assets derived from the crime. The conclusion of this research is that the application of money laundering criminal law has proven effective in strengthening law enforcement against tax crimes and increasing the deterrent effect, while also demonstrating progressive developments in the Indonesian economic criminal law system.
Co-Authors P. Karo, Rizky Pratama