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International Asia Of Law and Money Laundering (IAML)
Published by The Indonesian Association of Money Laundering Lawyers
ISSN : 28291654     EISSN : 2829517X     DOI : 10.59712
Core Subject : Humanities, Education, Social,
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences Other
International Asia Of Law and Money Laundering (IAML) is an open access and peer-reviewed journal that aims to offer an international academic platform for cross-border legal research in multiple governance policies and civil rights law, particularly in developing and emerging countries. These may include but are not limited to various fields such as: civil law, criminal law, constitutional and administrative law, customary institution law, religious jurisprudence law, international regime law, legal pluralism governance, health law, economic law and some of the health and economic another section related to contemporary issues in legal, healt and economic scholarship.
Arjuna Subject : Umum - Umum
Articles 115 Documents
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Application of Mediation Obligations at the Level of Appeal and Cassation Legal Remedies in Indonesia Gayo, Sabela
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.143

Abstract

Mediation is a dispute resolution instrument that emphasizes peace and time efficiency in the judicial process. Based on the regulation of the Supreme Court of the Republic of Indonesia (PERMA) Number 1 of 2016 concerning mediation procedures in court, every civil case must first be resolved through mediation before the examination of the subject matter is carried out. In practice, however, there is still debate as to whether the mediation obligation can be applied at the level of appellate and Cassation remedies. This paper aims to analyze the position and application of mediation obligations in the advanced stages of legal efforts, using normative legal research methods. The results showed that formal mediation is only required at the first examination level, but the spirit of peace on which mediation is based can still be pursued voluntarily at the appeal and Cassation levels. It is necessary to reformulate the regulation so that the opportunities for peace at all stages of the judiciary remain effectively open.
Consideration of Judges in PPh Correction Disputes Article 23: Review of PK Decision Number 5360/B/PK/CHD/2024 Sitompul, Ariman
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.144

Abstract

This article analyzes in depth the legal considerations of the Supreme Court in the judicial review decision (PK) number 5360/B/PK/Chjk/2024 relating to the dispute over the correction of Income Tax (PPh) Article 23 on the payment of the coal selling commission by PT Arzara Baraindo Energitama to PT Maceral Energitama. The dispute stems from differences in interpretation between taxpayers and tax authorities regarding the juridical character of the payment, whether it is a remuneration for services included in the object of withholding income tax Article 23, disguised dividends, or not both. The Directorate General of taxes determined the correction on the basis that the payment was not supported by evidence of the provision of real services and did not qualify as a deductible expense under the tax provisions.The Tax Court, through the previous ruling, confirmed that the coal selling commission did not meet the characteristics of Service Remuneration as stipulated in Article 23 of the Income Tax Law and was also not a dividend as referred to in Article 4 paragraph (1) letter g of the Income Tax Law. However, the court retained the correction of the DGT because the payment did not meet the criteria for deductible expenses under Article 6 paragraph (1) of the Income Tax Law. The Supreme Court in the PK level affirms Judex Facti consideration by stating that the subject matter of the dispute is closely related to the assessment of facts, so it is beyond the scope of the PK examination which can only be submitted on the basis of real errors, errors of judges, or the discovery of new evidence (novum).Through the approach of normative legal research and analysis to the construction of judges ' considerations, this article finds that the Supreme Court affirms important legal positions: (1) PK cannot be used to re-examine the facts that have been examined in the trial of the previous level; (2) the economic substance of a transaction becomes a valid basis for making tax corrections; and (3) evidence related to the character of the transaction and the existence of services is within the taxpayer's burden. This ruling has significant practical implications for the consistency of the application of tax law, the legal certainty of tax administration, as well as the limitation of judicial authority in tax disputes.
Application Of Outsorching Labor Perspective Of The New Criminal Code: Application Of Outsorching Labor Perspective Of The New Criminal Code Perdana, Surya
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.148

Abstract

The development of outsourcing practices in Indonesia faces new challenges with the enactment of a new Criminal Code that presents a different perspective in protecting outsourced workers. This study examines how the regulation of outsourced labor within the framework of the new criminal code and its juridical impact on the protection of workers involved in tripartite Labor Relations. Using normative juridical methods with a statutory and conceptual approach, this study analyzes the harmonization between the new criminal code and labor regulations governing outsourcing in Indonesia. The findings of the study show that the new penal code brings important breakthroughs through the recognition of corporations as subjects of criminal law and the application of corporate criminal liability, creating a layered protection system that integrates administrative, civil, and criminal dimensions for outsourced workers. However, the implementation of regulations still faces complexity due to the employment relationship between workers, vendors, and service user companies. Harmonization between the new criminal code with the Labor Law and the job creation law is an urgent need to close legal gaps and realize comprehensive legal certainty. The study recommends the implementation of joint liability mechanisms, strengthening the capacity of labor inspectors, and standardizing labor agreements to realize optimal protection for outsourced workers.
Analysis of Fraud in Cybercrime Perspective Erwinsyahbana, Tengku; Rambey, Guntur
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.149

Abstract

The development of digital technology has transformed the landscape of conventional fraud crimes into more complex and sophisticated cybercrime crimes. This study analyzes the characteristics, modus operandi, legal arrangements, and obstacles to law enforcement against fraud in the perspective of cybercrime in Indonesia. Using a normative juridical approach, this study examines primary and secondary legal materials relevant to digital technology-based fraud crimes. The results showed that cyber fraud has distinctive characteristics such as the nature without geographical boundaries, the anonymity of the perpetrators, and the use of information technology as the main means of crime. The growing Modus operandi includes phishing, social engineering, electronic transaction fraud, digital identity theft, to cryptocurrency investment fraud. Regulation of Indonesian criminal law through Article 378 of the Criminal Code and Law No. 19 of 2016 on information and electronic transactions has provided a juridical foundation, but there is still a gap between the dynamics of technology and regulatory readiness. The main obstacles faced include the limited competence of the apparatus in digital forensics, the lack of valid electronic evidence, and the complexity of handling cross-jurisdictional cases. Optimizing handling requires increasing the capacity of law enforcement officers, harmonizing regulations, strengthening international cooperation, and improving digital literacy in a comprehensive and sustainable manner.
Constitutional Responsibility of the State for the Protection of the Right to Health in the Implementation of the Free Nutritious Meal Program Putra, Adi
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.150

Abstract

This study focuses on the constitutional responsibility of the state for the protection of the right to health in the implementation of the free nutritious food (MBG) Program, by placing mass poisoning events as problematic indicators of the fulfillment of state obligations on children's health rights. The research uses normative juridical methods with constitutional and conceptual approaches, analyzing the obligations of the state based on the 1945 Indonesian constitution, international legal instruments, and legislation related to health and food. The findings show that there is a normative gap between the constitutional guarantee of the right to health and the weak mechanism for implementing social programs in the aspects of supervision, accountability, and legal protection. The state has not fully fulfilled the three dimensions of the constitutional obligation (obligation to respect, protect, and fulfill) in ensuring the food security of the MBG program. The weakness of technical regulations, the fragmentation of supervisory institutions, and the absence of clear accountability mechanisms reflect a disregard for the principles of the welfare state as mandated by the Constitution. This article recommends the reconstruction of a legal framework that integrates the constitutional dimension of the right to health with the operational design of the program, the institutional strengthening of integrated supervision, as well as the affirmation of state accountability mechanisms through administrative, civil and criminal channels. The fulfillment of the constitutional rights of citizens cannot be left solely to market mechanisms or returned to the logic of administrative efficiency, but must be guaranteed through a solid legal infrastructure and an effective accountability system.

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