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Scientium Law Review
Published by Scientia Integritas Utama
ISSN : 28295811     EISSN : 28297644     DOI : https://doi.org/10.56282/slr.v1i1.52
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
Scientium Law Review aims to publish new work of the comprehensive critical analysis and research on all law issues. The journal may include but are not limited to various fields of law such as civil law, law and history, religious jurisprudence law, constitutional law, legal philosophy, sociology of law, adat law, legal theory, Islamic law, international law, environmental law, legal pluralism, and another section related to contemporary issues in legal scholarship.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 25 Documents
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SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA: A LEGAL CERTAINTY PERSPECTIVE Denny Irawan
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.148

Abstract

The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling provisions in tax audits is based on the absence of statutory regulations binding on taxpayers, tax authorities, and certain third parties. In fact, there is always uncertainty in tax audits, there is a need for sufficient legal evidence in tax audits, there is a need to consider efficiency and economic benefits in carrying out tax audits, there is a need to use the means of professional judgment of tax examiners, and a reasonable basis is needed to conclude the characteristics of a population in a tax audit.
Political Law of General Elections in the Reformation Era in Indonesia Adi Hardiyanto Wicaksono
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.182

Abstract

Masih terdapat beberapa kendala dalam pemilihan umum (Pemilu) di Indonesia, seperti potensi pelanggengan kekuasaan dan kisruh pembuatan pemilih tetap. Berdasarkan metode yuridis normative, dihasilkan 2 (dua) kesimpulan. Pertama, pengaturan Pemilu di era reformasi di Indonesia masih lebih baik bila dibandingkan dengan era demokrasi terpimpin danera Orde Baru. Kedua, penegakan hukum pemilihan umum di era reformasi di Indonesia masih harus berdasarkan asas legalitas. Hal ini dapat menimbulkan beberapa kendala, seperti susahnya menjerat money politics dan harus melibatkan beebrapa unsur institusi penagak hukum terkait. Disarankan terdapat pembaharuan hukum terkait lembaga penegak hukum tunggal pada masing-masing tahapan, mulai dari penyelidikan, penyidikan, dan penuntutan tindak pidana Pemilu.
CRIMINAL TAX LIABILITY OF CORPORATE TAXPAYER IN INDONESIA Anton Hartanto; Henry D. P. Sinaga
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.217

Abstract

Peranan penting Wajib Pajak Badan terhadap penerimaan pajak di Indonesia belum didukung dengan pembentukan hukum dan penegakan hukum terhadap pertanggungjawaban pidana Wajib Pajak Badan yang adil dan berkamnfaatan public. Berdasarkan gap yuridis dan gap empiris yang ada, perlu melakukan studi doctrinal atau yuridis normative dalam menjawab rumusan permasalahan yang ada. Beradsarkan bahan-bahan hukum primer, sekunder, dan tersier, studi ini menghasilkan dua kesimpulan. Pertama, terdapat kekosongan hukum yang mengatur pertanggungjawaban pidana Wajib Pajak Badan dalam UU KUP mengingat terdapatnya amanah Pasal 23A UUD NRI Tahun 1945 dan asas legalitas yang dirumuskan dalam Pasal 1 ayat (1) KUHP. Kedua, ideal penegakan hukum terhadap pertanggungjawaban pajak wajib pajak badan harus dilakukan melalui pengaturan pertanggungjawaban pidana korporasi atau Wajib Pajak Badan dalam pembaharuan UU KUP dan/atau sejak berlakunya UU No. 1 Tahun 2023 (UU KUHP) pada tahun 2025 yang akan datang. Namun, dalam rangka keseragaman penanganan perkara tindak pidana perpajakan oleh integrated criminal justice system di Indonesia terhadap Korporasi atau Wajib Pajak Badan, penegakan hukum dibidang perpajakan terhadap Wajib pajak badan/Korporasi harus tetap dijalankan demi rasa keadilan dan kemanfaatan public. Sehingga, keksoongan hukum dapat diminimalisir melalui Peraturan Jaksa Agung dan Peraturan Mahkamah Agung yang mengatur tentang pedoman penanganan perkara tindak pidana di bidang perpajakan yang dilakukan oleh Wajib Pajak Badan/Korporasi.
CREATIVE ECONOMY AND ITS ROLE IN PREVENTING CORRUPTION IN INDONESIA Bukhari, Muh; Alam, Ryan S.
Scientium Law Review (SLR) Vol. 1 No. 3 (2022): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i3.478

Abstract

The creative economy sector, which in it attached the economy, technology, information, innovation, and intelligence, is a righteous infrastructure to tackle corruption. Technology that strongly supports the national economy, then economic growth is expected to increase the supremacy of law, and the rule of law can decrease corruption, while corruption has been widespread on economic rent-seeking behavior which is technically legal has reduced economic efficiency by justifying excessive expenditure, monopoly power, and weak enforcement. Thus, it is important and urgent to conduct a juridical study using new institutionalism theory to reconceptualize the creative economy with corruption prevention. The corruption in Indonesia cannot rely on the concept of creative economy limited to the thoughts, ideas, or creativity of HR as the main production factors in economic activity, but the concept must be shifted to the form of economic efficiency, propriety of business, collective restraints, and institutions that have accommodated public participation, transparency and accountability as the main weapons in preventing corruption. In supporting the development of creative economy law, the Ministry of Tourism and Creative Economy can generate a legal certainty guarantee for the running of an efficient, healthy and smooth creative economy by producing anti-corruption-based e-commerce law. Other supports are: continuously socializing the anti-corruption based economy creative, giving incentives or appreciation for whose creative economics ideas and creativities establish the economic rent prevention, providing the efficient and appropriate technology in the context of the creative economy, and creating whistleblowers application as early warning system in eradicating corruption.
PENGAWASAN PENGELOLAAN KEUANGAN DESA DI INDONESIA: SUATU KAJIAN FRAUD TRIANGLE THEORY Barus, Leo B.; Sinaga, Reny Y.
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i1.484

Abstract

Alokasi dana desa yang cukup besar dan kewenangan Pemerintah Desa yang cukup besar dalam pengelolaan keuangan desa dapat menjadi peluang terjadinya fraud. Profil penyimpangan atau penyelewengan keuangan desa tersebut menunjukkan bahwa perlu dan mendesak untuk menjawab rumusan permasalahan yang mempertanyakan bagaimana pengawasan pengelolaan keuangan desa di Indonesia berdasarkan kajian triangle fraud. Disimpulkan bahwa salah satu solusi dalam dalam mematahkan motive atau pressure, rationalization, dan opportunity yang terjadi dalam pengelolaan keuangan desa di Indonesia adalah dengan menerapkan pengawasan berbasis kemandirian masyarakat desa,Disarankan terdapat pembaharuan UU Desa yang mengatur pengawasan pengelolaan keuangan desa yang menghasilkan ketrampilan masyarakat desa untuk mematahkan segala bentuk dan potensi triangle fraud yang merugikan keuangan desa.
When Integrative Law Meets Performance System: The Role of Education on Poverty Alleviation in Indonesia Sinaga, Elvrida N.
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i1.492

Abstract

The target of the Government of Indonesia to eradicate poverty by 2024 (faster than the 2030 Agenda of all members of the United Nations), faces formidable challenges. The challenges include that the Indonesian economy is quite vulnerable to shocks such as a pandemic, an increase in the number of poor people, and the expansion of the definition of poverty in Indonesia according to the World Bank has the potential to increase the number of poor people from 26.36 million people to 44 million people. Based on the normative method using integrative legal theory, this study yields two conclusions. Firstly, the critical role of education in addressing poverty is based on educational law as a means of bureaucratic and societal renewal, which is briefly presented in the existing SWOT matrix. Secondly, educational law dealing with extreme poverty is based on bureaucratic engineering through the norm and behavioral systems, while societal engineering is based on value systems. It is recommended to renew regulations on the performance of educational organizations based on poverty alleviation, and to promote values such as excellent bureaucratic services, active community participation in and around schools and universities, the autonomy and independence of school committees in reducing the financial burden of extreme poverty groups, the improvement of income for extreme poverty groups, and the reduction of poverty pockets, based on the SWOT matrix that is expected to become the Key Performance Indicator for educational departments, schools, and school committees.
ROOT PATTERNS OF THOUGHT IN LAW: A META-JURISPRUDENCE" OF PIETERSEN: A CRITIQUE AND DEVELOPMENT IN LAW Sinaga, Henry Dianto P.; Samekto, FX Adji; Emirzon, Joni
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i1.501

Abstract

The four fundamental patterns of knowledge, consisting of objectivist-idealist jurisprudence, objectivist-realist jurisprudence, subjectivist-realist jurisprudence, and subjectivist-idealist jurisprudence, are formed within the meta-paradigmatic framework proposed by Herman J. Pietersen, are still based on certain Western philosophical ideas. However, the essence of this framework is to answer the fundamental question of "how shall we live," and its meta-paradigmatic analysis is not only based on certain Western philosophies. It is concluded that the development of the various branches of law today does not only adopt these four basic patterns, as they apply very well only to legal branches such as legal naturalism and doctrinal law, legal positivism, legal expressivism, pragmatic legal realism, and CLSM. However, some legal streams related to certain philosophical and paradigmatic streams still need to be characterized by their basic knowledge patterns. Some of these legal streams include legal feminism, which is closely related to feminist philosophy, legal hermeneutics, which is closely related to hermeneutic philosophy, legal post-positivism, which is closely related to post-positivism paradigm, legal constructivism, which is closely related to constructivism paradigm, and the idea of progressive law. It is expected that in the future, there will be in-depth research on both Eastern and Western philosophical streams, which are essentially firmly related to meta-jurisprudence.
Legitimasi Green Accounting dalam Perspektif Hukum di Indonesia Santoso, Didit; Hermawan, Anis W.
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i1.508

Abstract

Masih terdapat potensi kerusakan lingkungan yang menunjukkan masih kurangnya partisipasi korporasi dalam menjaga kelestarian lingkungan dan masih jarang dilakukan kajian yuridis normatif terkait legitimasi green accounting di Indonesia. Berdasarkan kerangka teori legitimasi, kajian ini menghasilkan dua kesimpulan. Pertama, pengaturan green accounting terhadap korporasi yang ada di Indonesia masih belum secara khusus, masih bagian dari peraturan perundang-undangan tertentu, seperti hukum perusahaan dan hukum hak asasi manusia. Kedua, rekonstruksi hukum yang dapat melegitimasi green accountingterhadap korporasi yang ada di Indonesia dilakukan melalui pengaturan dalam pasal-pasal dalam UU dan/atau PP tertentu yang mewajibkan penerapan green accounting beserta sanksi administrasi dan sanksi pidana dalam hal terdapat pelanggaran yang dilakukan oleh korporasi tertentu.
Manajemen Talenta Aparatur Sipil Negara: Suatu Studi Kasus di Kementerian Keuangan di Indonesia Bukhari, Muh
Scientium Law Review (SLR) Vol. 2 No. 1 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Manajemen talenta telah diterapkan terhadap manajemen sumber daya manusia aparatur Sipil Negara (ASN), namun para pemangku kepentingan (stakeholder) belum memahami tujuan besar dari penerapan manajemen talenta. Dengan melakukan studi kasus pada kebijakan manajemen talenta di Kementerian Keuangan Republik Indonesia, kajian konseptual ini menghasilkan dua kesimpulan. Pertama, Kementerian Keuangan telah menerapkan manajemen talenta berdasarkan PMK Nomor 60/PMK.01/2016 dan PMK No. 161/PMK.01/2017. Kedua, Kementerian Keuangan harus selalu menghasilkan ASN yang bersih, efektif, dan efisien melalui manajemen talenta yang dilakukan melalui perwujudan Smart ASN, sehingga dapat menghapuskan segala bentuk celah bagi oknum untuk melakukan penyalahgunaan wewenang. Disarankan terdapat saling integrasi pada analisis kebutuhan talenta, identifikasi talenta, penetapan talenta, pengembangan talenta, evaluasi talenta, dan penempatan talenta.
BEYOND POSITIVISM IN ACCOUNTING: A LEGAL-PHILOSOPHICAL EXAMINATION OF ACCOUNTING AND AUDITING STANDARDS ZM, Syehabudin
Scientium Law Review (SLR) Vol. 3 No. 1 (2024): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v3i1.497

Abstract

The achievement of accounting standards in a particular company or country, including information on the economy of a country and the development of a company, cannot be separated from the dominance of the positivist paradigm. However, it must be recognised that the occurrence of accounting fraud, which is basically based on the accounting standards in force, has left the question of how to overcome the lack of accounting standards, which has been occurring and recurring. This can be seen, among other things, in the financial crisis, which almost always occurs in a certain period of time, in corporate crime in various forms, and in the accounting and auditing standards that are created, which may not be neutral. Based on a philosophical-legal review, it is concluded that accounting is in the field of human or lived social sciences, which requires accountants and/or auditors to be open with stakeholders related to the field of mutual understanding or mutual understanding between subjects and subjects as fellow social beings. This beyond positivism shows that positivism in accounting/auditing is only for a certain cognitive interest (technical interest), which causes the elimination of various kinds of elements of subjectivity to find causal relationships that are undoubted. It is recommended that a responsive accounting/auditing model be developed between auditors and auditees and related stakeholders. The model is capable of reflecting competent accounting/auditing as a facilitator, responding to social needs and aspirations, and reaching out to competence through its forms of participation.

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