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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 120 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.
Analysis Of Narcotics Crime Group I Is Not A Plant In Decision No. 252/PID.SUS / 2025 / PN TBT Maswandi, Maswandi
International Asia Of Law and Money Laundering (IAML) Vol. 5 No. 1 (2026): 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.v5i1.155

Abstract

The abuse of class I non-crop narcotics in Indonesia has reached alarming levels and requires comprehensive legal treatment. This study analyzed the Tebingtinggi District Court decision number 252 / Pid.Sus/2025/PN Tbt to understand the application of criminal law in the case of possession of methamphetamine weighing 1.18 grams. Normative juridical research methods are used by examining positive legal norms and their application through literature studies of primary, secondary, and tertiary legal materials. The results showed that the panel of judges managed to prove the elements of Article 112 paragraph (1) of Law No. 35 of 2009 systematically, where the defendant was proven to possess narcotics without legitimate rights. Juridical considerations reflect the application of the principle of legality by distinguishing acts of circulation and ownership, so that subsidiary charges are more appropriately applied. The verdict of five years imprisonment and a fine of one hundred million rupiah shows the proportionality between the weight of the act and the sanctions imposed. The study concluded that the verdict has met the principles of legal certainty and substantive justice, but the rehabilitative approach needs to be optimized to distinguish traffickers and users in order to realize a justice system that is not only repressive but also restorative.
Analysis of Criminal Acts Without Rights or Against the Law to Commit Conspiracy in Buying, Receiving, Being an Intermediary in the Sale and Purchase of Narcotics in Decision No. 315/Pid.Sus / 2025 / PN Sbw Sahputra, Rilawadi
International Asia Of Law and Money Laundering (IAML) Vol. 5 No. 1 (2026): 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.v5i1.156

Abstract

This study analyzes the application of elements of criminal acts without rights or against the law in conspiracy to buy, receive, and become an intermediary for the sale and purchase of narcotics based on Decision number 315/Pid.Sus / 2025 / PN Sbw. The research method uses normative juridical approach with statute approach and case approach analysis technique to court decision. The results showed that the panel of judges proved all elements of Article 114 paragraph (2) jo. Article 132 paragraph (1) of Law No. 35 of 2009 concerning narcotics systematically, includes elements of "every person", "conspiracy", "without rights or against the law", and "being an intermediary in the sale and purchase of narcotics class I non-plant weighing more than 5 grams". Evidence of conspiracy was made through a structured agreement between Ken, defendant I as a broker, and defendant II as a courier in distributing 36.47 grams of methamphetamine. The panel of judges applied the principle of lex favor reo by implementing Law Number 1 of 2026 concerning criminal adjustments that remove special minimum crimes, thus imposing a prison sentence of 7 years for Defendant I and 5 years for Defendant II without a fine. The conclusion of the study confirms that the proof of conspiracy does not require the implementation of a criminal act perfectly, but enough with the agreement and preparation that leads to the implementation of narcotics crimes.
Analysis Of Corruption Committed Jointly In Decision No. 163 PK / PID.SUS/2019 Nasir Sitompul, Mhd.; Aisyah, Aisyah
International Asia Of Law and Money Laundering (IAML) Vol. 5 No. 1 (2026): 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.v5i1.157

Abstract

This study analyzes the application of the concept of inclusion (medeplegen) in corruption based on the Supreme Court Decision No. 163 PK/Pid.Sus/2019 which involves criminal disparities between actors who commit acts jointly. Using normative juridical methods with a qualitative approach, this study examines primary legal materials in the form of legislation and court decisions, as well as secondary legal materials from scientific journals and legal literature. The results showed that the criminal disparity was caused by differences in the qualification of the charges, the judge's perception of the role of the perpetrator, and the timing of the verdict. The Supreme Court granted judicial review by equalizing the crimes of the two perpetrators to bring about substantive justice based on the principle of gelyikwaardigheid. The juridical implications of this ruling create a precedent for the importance of consistency of judges in imposing criminal penalties on inclusion perpetrators, provide a signal to law enforcement to be careful in qualifying actions, and strengthen public confidence in the justice system in combating corruption.
Legal Analysis of Savings and Loan Cooperatives with Money Laundering with the Origin of Fraud Together and Continues in Decision No. 2113 K / Pid.Sus/2023 Sitompul, Ariman
International Asia Of Law and Money Laundering (IAML) Vol. 5 No. 1 (2026): 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.v5i1.158

Abstract

Money laundering is a complex organized crime with a growing modus operandi and threatens the stability of the national financial system, particularly involving non-bank financial institutions such as poorly regulated savings and loan cooperatives. This study analyzed the Supreme Court Decision No. 2113 K/PID.SUS/2023 uses normative juridical methods with statute and case study approaches to assess the criminal responsibility of individuals and corporations in money laundering originating from continuing fraud, and identify the effectiveness of preventive legal mechanisms through supervision of savings and loan cooperatives in the context of criminal law enforcement. The results showed that the criminal liability of the perpetrator has met the theory of Identification and Strict Liability with evidence of systematic transactions, but the application of criminal sanctions by the panel of judges is still not in accordance with the maximum provisions of Article 7 of law no. 8 of 2010 and Article 121 of Law No. 1 year 2023. The Supervisory Mechanism of savings and loan cooperatives shows structural weaknesses in the implementation of Know Your Customer and Customer Due Diligence principles, as well as the absence of a mandatory and standardized Suspicious Transaction Reporting System. The study concluded that a comprehensive regulatory reform, strengthening the capacity of law enforcement officers, and strengthening surveillance systems are needed to improve the effectiveness of combating money laundering in the cooperative sector
Legal Analysis of Embezzlement in Office in Committing Corruption in Decision No. 2182 K / Pid.Sus/2019 Efrianto, Gatot; Gayo, Sabela
International Asia Of Law and Money Laundering (IAML) Vol. 5 No. 1 (2026): 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.v5i1.160

Abstract

Embezzlement in office is a corruption modus operandi that threatens the country's financial stability through abuse of authority by state officials. Objective: This study analyzes the legal construction of embezzlement in office as a crime of corruption as well as the consideration of judges in the Supreme Court Decision No. 2182 K/Pid.Sus/2019. Method: normative juridical approach is used by reviewing legislation and court decisions through literature studies, as well as descriptive qualitative analysis of primary and secondary legal materials. Result: the verdict proved that the defendant's actions meet the elements of embezzlement in office and corruption in the presence of substantial state financial losses due to abuse of authority. The judge takes into account the aspect of causality between office and state losses, as well as applies proportionate sanctions taking into account aggravating and mitigating factors.

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