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Criminal Law and Policy Review
Published by Scientia Integritas Utama
ISSN : -     EISSN : 29887801     DOI : https://doi.org/10.56282/clpr.v1i2.381
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
Criminal Law and Policy Review (CLPR), published 2 times a year, is a multidisciplinary peer-reviewed journal committed to the study of criminal justice policy through quantitative, qualitative, and mixed-methodological approaches. CLPR serves as a bridge between academics, policymakers, and practitioners by publishing sound research that addresses important issues in crime and justice and examines the implementation and effectiveness of criminal justice policies, programs, and practices. CLPR accepts appropriate articles, essays, research notes, and book reviews. Manuscripts appropriate for submission include: full-length articles that present the findings of original empirical research review essays that thoroughly review and critique the “state of current research” on a particular topic and discuss the associated policy implications, or those that address an emerging issue in the field and outline a proposed research agenda research notes, allowing authors to present early and preliminary results reviews of books on relevant topics in criminal justice. In addition to its regular issues, CLPR also provides a forum for scheduled special issues on notable topics in crime and justice. The journal appeals to criminologists, sociologists, political scientists, and other scholars and professionals with an interest in crime policy and research.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 6 Documents
 1 
PENUNTUTAN TINDAK PIDANA MILITER CAMPURAN DI INDONESIA: SUATU KAJIAN ASAS EQUALITY BEFORE THE LAW Andhy H. Bolifaar
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

Keberadaan anggota militer sebagai bagian dari suatu masyarakat berpotensi menyebabkan anggota militer aktif tertentu dapat berkonflik (ke arah tindak pidana) dalam masyarakat. Termasuk tindak pidana militer campuran adalah hal penanganan tindak pidana yang dilakukan oleh oknum anggota militer aktif yang deliknya terjadi di lingkup masyarakat sipil di Indonesia. Berdasarkan prinsip equality before the law dan model hukum progresif, disimpulkan bahwa penuntutan terhadap oknum militer aktif yang melakukan tindak pidana campuran tidak dilakukan oleh oditur, melainkan oleh jaksa koneksitas di peradilan koneksitas.
Kearifan Berbasis Pancasila dalam Memperkuat Fungsi Penuntutan Kejaksaan sebagai Penegak Hukum di Indonesia Adi Hardiyanto Wicaksono
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

Orientasi penegakan hukum di Indonesia yang saat ini menjadi cenderung bersifat legalisme hukum dan positivism hukum menunjukkan bahwa jaksa perlu mereposisi kearifan berbasis Pancasila dalam fungsi penuntutannya, disamping penggunaan restorative justice yang telah diatur. Disimpulkan bahwa perlunya reposisi kearifan lokal terhadap fungsi penuntutan kejaksaan, karena cara berhukum civil law system yang menyebabkan penegak hukum bertindak hanya ada pada sahnya hukum itu secara yuridis. Hal dapat menyebabkan terjadinya ketidakmemadaian hukum sebagai sarana perubahan dan sebagai sarana untuk mewujudkan keadilan substantive. Terdapat grundnorm dalam konteks ke-Indonesiaan yang tercermin dalam Pembukaan UUD RI 1945 dan Pancasila, sehingga tidak perlu kasus tertentu harus dipaksakan penyelesaiannya secara pro justitia. Penyelesaian secara arif, misalkan mempergunakan hukum adat segala dengan kearifan lokalnya, atau penyelesaian yang mengacu pada pemulihan ketidakadilan bagi korban, selayaknya tanpa harus mengorbankan keadilan substantive bagi pelaku yang berasal dari masyarakat marjinal.
Authorithy of Preliminary Evidence Audit in Indonesia: Administrative Policy or Criminal Policy? Anis Wahyu Hermawan; Yudha Pramana; Leo B. Barus
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

There are still pros and cons regarding the position of preliminary evidence audit in the field of taxation in Indonesia, whether the authority is part of criminal policy or administrative policy. It is concluded that KUP Law, PP No. 50/2022, and PMK-177/PMK.03/2022 have never granted authority as part of criminal laws and policies even though the implementation was carried out by Civil Servant Investigators (PPNS) within the Directorate General of Taxes (DGT). This is based on a systematic interpretation of the definition of preliminary evidence examination as referred to in Article 1 point 27 and number 26 of the KUP Law and Article 43A of the KUP Law with Article 59 paragraph (7) of the Government Regulation Number 50 of 2022.
PENANGGULANGAN KEMISKINAN MASYARAKAT DAN CRIMINAL POLICY: Studi Kasus Kemiskinan Nelayan di Indonesia Muh Bukhari
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

Masih terdapat beberapa permasalahan kemiskinan yang selama ini dialami oleh nelayan-nelayan di Indonesia yang ternyata tidak dapat terlepas dari kebijakan pemidanaan yang berlaku. Disimpulkan bahwa kebijakan pidana yang berkeadilan dapat menanggulangi terjadinya kemiskinan para nelayan di Indonesia. Kebijakan tersebut mampu menjangkau pada pemidanaan terhadap renternir, penangkap ikan yang mempergunakan bahan peledak, penyalahgunaan anggaran bagi peningkatan kesejahteraan nelayan, dan illegal fishing. Sehingga, penegakan hukum yang dilakukan oleh aparatur terkait dapat dilaksanakan sebaik mungkin
Strict Liability in the Field of Taxation: Comparison between United States and United Kingdom Leo B. Barus; Ryan S. Alam
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

The prevalence of tax avoidance and tax evasion in the form of tax law loophole abuse, both internationally and nationally, needs to be answered with studies that discuss strict liability arrangements. Based on a comparative study between the United States and the United Kingdom, it is concluded that the handling of tax avoidance and tax evasion in order to save state revenue from the tax sector is adequately carried out by explicitly regulating strict liability in Indonesia. It is hoped that this liability arrangement will provide general benefits to the state in the form of a solution to the problem of rampant violations in the areas of social welfare which carry very high risks and/or the prevalence of certain behaviors in society which in practice must prioritize strict liability rules.
NON-PROSECUTION AGREEMENTS ON INDONESIAN CORPORATE TAXPAYERS Adi Hardiyanto Wicaksono
Criminal Law and Policy Review Vol. 1 No. 2 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/clpr.v1i2.381

Abstract

Penerimaan pajak di Indonesia tidak dapat terlepas dari penerimaan pajak yang berasal dari Wajib Pajak Badan. Diperlukan institusi yang efektif, akuntabel, dan inklusif dalam menangani masih terdapatnya upaya tindak pidana di bidang perpajakan yang berpotensi dilakukan oleh Wajib Pajak Badan. Berdasarkan kajian yuridis normative, disimpulkan bahwa Non-Prosecution Agreements (NPA) merupakan salah satu metode yang efektif untuk menanggulangi pelanggaran Wajib Pajak Badan dengan tetap memberi kesempatan perbaikan kepatuhan yang berkesinambungan di masa depan. Diharapkan terdapat kebijakan kejaksaan terkait NPA dalam rangka pembangunan yang berkelanjutan, mengingat masih banyaknya keterbatasan Pasal 44B Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan di Indonesia.

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