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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
 1   2   3 
THE INFLUENCE OF POLITICAL INSTITUTIONS ON JOB CREATION LAW IN INDONESIA Yudisatria, Aria
Scientium Law Review (SLR) Vol. 2 No. 3 (2023): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i3.542

Abstract

The Job Creation Law (Undang-Undang Cipta Kerja) was introduced and passed in Indonesia as an omnibus law, amending over seventy existing laws to streamline regulations and promote economic growth. However, its drafting and approval process raised significant concerns, particularly regarding the lack of transparency, limited public participation, and its potential adverse impact on labor rights and environmental protection. This paper examines the role of political institutions in shaping the law, utilizing the new institutionalism framework to analyze the influence of formal and informal rules on policymaking. The analysis reveals that the President's strong political influence, combined with a dominant coalition in the House of Representatives (DPR), expedited the legislative process at the expense of democratic norms. Civil society, media, and global actors played crucial roles in contesting the law through protests, social media campaigns, and judicial reviews. The Constitutional Court's ruling, which deemed the law conditionally unconstitutional, further underscores the complex interplay of institutional power in Indonesian lawmaking. Ultimately, this study highlights how institutional dynamics and political power affect policymaking, often sidelining democratic principles in favor of efficiency and economic agendas.
Prosecuting Transnational Tax Evasion: Legal Challenges and International Cooperation—Comparative Studies between Indonesia, South Korea, and OECD Countries Widodo, Wahyu
Scientium Law Review (SLR) Vol. 3 No. 3 (2024): Scientium Law Review
Publisher : Scientia Integritas Utama

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Abstract

Tax evasion transnasional menghadirkan tantangan serius bagi integritas fiskal dan stabilitas ekonomi global. Diperlukan kajian untuk menganalisis secara komparatif regulasi hukum pidana perpajakan dalam menangani kasus penggelapan pajak lintas negara antara Indonesia, Korea Selatan, dan negara-negara OECD tertentu, serta mengidentifikasi hambatan utama yang dihadapi Indonesia dalam penuntutan pidana penggelapan pajak lintas yurisdiksi. Hasil analisis menunjukkan bahwa Indonesia telah mengadopsi regulasi perpajakan melalui UU KUP serta perjanjian internasional seperti P3B. Korea Selatan memiliki regulasi lebih ketat melalui Punishment of Tax Offenses Act dan aktif dalam investigasi internasional serta memberikan insentif bagi pelapor pelanggaran pajak. Negara-negara OECD memiliki pendekatan yang lebih terkoordinasi, menggunakan proyek BEPS dan CRS serta membentuk satuan tugas khusus seperti TFTC untuk memperkuat kerja sama antarnegara dalam penanganan penggelapan pajak. Hambatan utama yang diidentifikasi dalam konteks Indonesia meliputi kompleksitas transaksi keuangan internasional, keterbatasan yurisdiksi, perbedaan sistem hukum antar negara, celah regulasi, keterbatasan sumber daya, serta tantangan dari penggunaan aset digital dan mata uang kripto. Direkomendasikan agar Indonesia memperkuat regulasi pidana perpajakan dengan meningkatkan insentif bagi whistleblower, memperberat hukuman pidana, meningkatkan efektivitas investigasi, memperluas kerja sama internasional melalui ratifikasi BEPS dan CRS, memperkuat kapasitas kelembagaan perpajakan, harmonisasi regulasi pajak nasional dengan standar internasional, serta meningkatkan transparansi perpajakan melalui sistem digital terpadu.
Regulatory Impact Analysis of Cross-border Taxation: Doctrinal and Economic Perspectives on Indonesian Anti-Profit Shifting Measures Bahiramsyah, Achmad; Amiludin
Scientium Law Review (SLR) Vol. 3 No. 3 (2024): Scientium Law Review
Publisher : Scientia Integritas Utama

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Abstract

In the era of economic globalization, Base Erosion and Profit Shifting (BEPS) practices by multinational enterprises (MNEs) have become a significant challenge for developing countries, including Indonesia. This study aims to evaluate the legal effectiveness and economic impact of Indonesia’s doctrinal approach in combating cross-border tax avoidance, particularly through profit shifting. The study examines the integration of anti-BEPS policies into Indonesia’s domestic legal system, including the implementation of the substance over form principle, Controlled Foreign Corporation (CFC) rules, General Anti-Avoidance Rules (GAAR), and the adoption of the Global Anti-Base Erosion (GloBE) rules under BEPS 2.0 Pillar Two. The research employs a doctrinal and law and economics approach to assess the success of these regulatory measures. The findings indicate that while Indonesia has demonstrated a strong commitment to aligning its regulations with international standards, major challenges remain in enforcement, the complexity of international tax rules, and data limitations that hinder impact measurement. Economically, these measures have the potential to enhance tax revenues but may also affect investment competitiveness. Therefore, sustained efforts are required to strengthen the capacity of tax institutions, clarify administrative guidelines, and maintain a balance between tax compliance and investment climate. This study contributes to the international tax literature by offering a comprehensive evaluation of Indonesia’s approach to addressing global tax avoidance.
PEMBERHENTIAN HAKIM MK ASWANTO, YANG DIDASARKAN PADA DUGAAN KINERJA MENGECEWAKAN DAN KERAP MENGANULIR UNDANG-UNDANG HASIL DPR. Hartanto, Anton; Indra Jayaprana
Scientium Law Review (SLR) Vol. 4 No. 1 (2025): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v4i1.592

Abstract

The objective of this research is to ascertain the position of the official mechanism for the replacement of Constitutional Court justices according to the Constitutional Court Law, and to understand the constitutional implications of the replacement of Constitutional Court justices by the House of Representatives of the Republic of Indonesia (DPR RI). The research method employed is a normative juridical approach. The findings of this study are as follows: Official Mechanism for the Replacement of Constitutional Court Justices The official mechanism for the replacement of Constitutional Court justices is based on the 1945 Constitution of the Republic of Indonesia and Law No. 24 of 2003 concerning the Constitutional Court. These laws broadly regulate the dismissal of constitutional justices. More specifically, Article 2 of Constitutional Court Regulation (PMK) No. 4/2012 states that constitutional justices can be dismissed under three categories: Honorable discharge, Dishonorable discharge and Temporary suspension. In addition to the aforementioned regulations, the detailed mechanism for the dismissal of constitutional justices is regulated in Constitutional Court Regulation (PMK) No. 4 of 2012 concerning Procedures. Furthermore, Article 23 paragraph (4) of Law No. 7 of 2020 concerning the Third Amendment to Law No. 24 of 2003 concerning the Constitutional Court explains that the dismissal mechanism for constitutional justices is based on a letter submitted by the Chief Justice of the Constitutional Court to the President. The dismissal decree is then issued in the form of a Presidential Decree. This Presidential Decree must be issued within 14 working days from the date the letter from the Chief Justice of the Constitutional Court regarding the dismissal is received. Constitutional Implications of the Replacement of Constitutional Court Justices by the House of Representatives. The constitutional implications of the replacement of Constitutional Court justices by the House of Representatives of the Republic of Indonesia (DPR RI) directly affect the existence of the rule of law and democracy. The research finds that the independence of the judiciary, which is a prerequisite for a state governed by the rule of law and democracy (constitutional democracy), cannot be achieved if the dismissal procedure does not comply with the 1945 Constitution and the Constitutional Court Law. The replacement of constitutional justices that is not carried out through the mechanisms stipulated by the prevailing laws and regulations would undoubtedly be an act of undermining the constitutional mandate. This is because such an action can explicitly disrupt the principle of independence inherent in the Constitutional Court as an institution of judicial power.
RECONSTRUCTING THE VAT THRESHOLD IN INDONESIA: A LITERATURE REVIEW Sipayung, Bonarsius; Hamzah, Muhammad Zilal; Arsal, Yon
Scientium Law Review (SLR) Vol. 2 No. 2 (2023): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v2i2.507

Abstract

The high threshold to be confirmed as a taxable entrepreneur in Indonesia, which is the amount of gross turnover and/or gross income in a fiscal year of at least Rp 4.8 billion, has attracted criticism from several quarters, including the World Bank. There are even studies that argue the need to determine the ideal VAT threshold in a country, considering that a high threshold will reduce VAT revenue, while a low threshold will impose high compliance costs on small businesses. Based on a normative legal study, this study reaches two conclusions. First, the provisions governing the current VAT threshold in Indonesia have undergone several changes since the enactment of the 1984 VAT/PPnBM Law, with the latest provision stipulating that the amount of gross turnover and/or gross income in a fiscal year must be at least Rp. 4.8 billion. Second, the legal reconstruction of the VAT threshold in Indonesia needs to be carried out while still harmonising with other VAT policies, such as tariffs and the expansion of the VAT base, and taking into account benchmarking in several countries. It is recommended that there be a change in VAT policy on the threshold by not applying a threshold that is too high, taking into account the principle of neutrality, suggestions from competent world institutions such as the World Bank, and benchmarking with several developed countries that have a good VAT system and the imposition of VAT thresholds is not too high, such as Australia, Malaysia, Singapore, and Switzerland.   

Page 3 of 3 | Total Record : 25

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