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LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA
Published by Yayasan Pendidikan Dan Pelayanan Kesehatan Rahmat Husada
ISSN : -     EISSN : 30627303     DOI : 10.08221/lexomnibus
Core Subject : Education, Social,
Education Law, Crime, Criminology & Criminal Justice Social Sciences Other
The aims of this journal is to provide a venue for academicians, researchers, and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deals with a broad range of topics in the fields of Theories and principles of constitutional law, Structure and functions of state institutions, Relationship between state institutions and individuals, Regulation and implementation of public policies, Legal aspects of public administration, Comparative studies of constitutional and administrative law systems in different countries, Contemporary issues in constitutional and administrative law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 47 Documents
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TINDAK PIDANA PERPAJAKAN DALAM PRESPEKTIF HUKUM PIDANA DAN HUKUM PAJAK Hendharto Oetomo; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.287

Abstract

In some cases of tax-related criminal acts, the actions often involve offenses categorized as general crimes that conflict with the Criminal Law (KUHP). This study aims to analyze and examine the regulations concerning tax-related crimes in relation to the Criminal Law and to identify the obstacles encountered in prosecuting perpetrators of tax-related criminal acts in Indonesia. The research method used is a normative juridical approach, aimed at understanding, reviewing, and analyzing legal principles in a structured manner using normative textual instruments such as specific laws, the Criminal Code, and relevant literature. The results of this study indicate that tax-related criminal acts are not only associated with the provisions of the General Tax Provisions Law (UU KUP), but may also involve the Criminal Law when tax crimes extend to broader domains, such as causing state losses. In simpler terms, severe tax violations, such as fraud or forgery, can be considered general crimes and are subject to criminal sanctions as regulated in the Criminal Law. Additionally, there are still numerous factors hindering the prosecution of tax-related crimes, such as the complexity of tax regulations, instances of abuse of power and corruption, and the lack of taxpayer awareness to comply with applicable rules.
TINJAUAN HUKUM ATAS PEMIDANAAN TERHADAP KURIR NARKOTIKA BERDASARKAN UNDANG-UNDANG NO.35 TAHUN 2009 TENTANG NARKOTIKA I Ketut Surya Prabawa; Lasmauli Noverita Simarmata
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.288

Abstract

The phenomenon of cross-border drug couriers reflects the complexity of organized crime involving diverse actors, including women and minors. Many are recruited through economic pressure, personal relationships, or exploitation, yet Indonesia’s legal system tends to impose harsh penalties without proportionally assessing individual roles. This study adopts a normative juridical approach using descriptive and prescriptive methods to examine national regulations, case studies, and comparisons with the Netherlands' drug policy. The findings show that overly repressive approaches fail to deliver substantive justice, especially for minor-role offenders. The Dutch model, which incorporates harm reduction and actor differentiation, offers a more humane alternative. Based on this, the study recommends reformulating Indonesia’s drug crime policies by integrating role-assessment mechanisms and promoting rehabilitative approaches for non-central actors. These steps are crucial to building a more just, proportional, and human rights–oriented criminal justice system.
ANALISIS YURIDIS TINDAKAN PEMALAKAN YANG DILAKUKAN OKNUM POLISI: PERSPEKTIF HUKUM PIDANA DAN DISIPLIN KEPOLISIAN I Made Billy Dalem Kriswara; Subhan Zein Sgn
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.289

Abstract

Law enforcement is an essential task of the police as a symbol of social justice. However, the rampant cases of extortion or blackmail by police officers, such as those that befell Guru Supriyani, a DWP audience, the son of a Prodia boss, and a couple in Semarang, have damaged the institution's image and eroded public trust. This study analyzes disciplinary enforcement regulations and legal analysis of extortion by police officers in Indonesia. This study uses a normative legal research method with a statutory, case, and conceptual approach, as well as qualitative analysis. The results of the study show that the Regulation of the Republic of Indonesia National Police Number 7 of 2022 concerning the Code of Professional Ethics and the Indonesian National Police Code of Ethics Commission (KEPP) are the main basis for enforcing discipline, detailing ethical standards, prohibiting abuse of authority (including extortion), and regulating disciplinary sanctions up to dishonorable discharge (PTDH). In addition, Government Regulation Number 2 of 2003 concerning Disciplinary Regulations for Members of the Indonesian National Police is also the basis for taking action against general disciplinary violations.
PERLINDUNG HUKUM TERHADAP KORBAN KEKERASAN (Analisis Kasus Penganiayaan dan Penistaan Seksual Pada Bulan Mei 2024 di Palu) I Putu Wira Aditya; Lenny Nadriana
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.290

Abstract

The case of the assault and nudity of a 15-year-old teenager in Palu by two women in May 2024 highlights the complexity of violent crimes, particularly when involving female perpetrators and child victims, and their legal implications. Protection of victims, particularly children and those whose dignity has been degraded, is a priority. This study aims to analyze the laws and regulations related to the protection of victims of assault and nudity in Palu, and to identify the roles and responsibilities of law enforcement officials in providing legal protection. The research method used is a normative one, with a statute approach, using secondary data from a literature review, and qualitative analysis through interpretation of legal materials. The results show that the old and new Criminal Codes (KUHP), the Child Protection Law, and the Witness and Victim Protection Law provide a comprehensive legal framework. The New Criminal Code regulates sexual assault and defamation in more detail (Article 414), while the Child Protection Law provides harsher sanctions for violence against children (Article 80 paragraph 1). The Witness and Victim Protection Law guarantees victims' rights. Law enforcement officials (Police, Prosecutors, Courts, and the Witness and Victim Protection Agency) have a clear, hierarchical role, from rapid response, investigation, prosecution, to sentencing and restitution, which is vital in ensuring protection and justice for victims.
PERLINDUNGAN HUKUM TERHADAP KREDITUR SEPARATIS PEMEGANG CESSIE DALAM PERKARA KEPAILITAN NOMOR 451/PDT.SUS-PKPU/2021/PN.NIAGA.JKT.PST Iman Hoeruman; Sudarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.291

Abstract

This study aims to analyze the legal protection of secured creditors holding Cessie rights in bankruptcy proceedings, based on case No. 451/Pdt.Sus-PKPU/2021/PN.Niaga.Jkt.Pst. Cessie, as a legally valid assignment of receivables under Article 613 of the Indonesian Civil Code, should ensure legal certainty for third-party assignees (cessionaries), including in debtor bankruptcy situations. However, practical implementation reveals several procedural obstacles and normative gaps, causing Cessie holders to often be excluded from recognition as secured creditors, thereby losing their right to priority over the collateral. This research applies normative legal methods, using statutory, doctrinal, and case law approaches. The findings indicate that Indonesia’s current legal framework has not fully accommodated the position of Cessie holders, particularly regarding formal recognition and the inheritance of collateral rights. Therefore, reform of the Bankruptcy Law is necessary to explicitly regulate the legal status of Cessie holders and ensure protection of their rights during debt suspension and bankruptcy asset distribution. This study contributes to strengthening legal certainty and fairness in the national bankruptcy system.
OPTIMALISASI PENERAPAN HUKUM PIDANA PENCUCIAN UANG DALAM MENJERAT PELAKU TINDAK PIDANA PERPAJAKAN (Studi kasus putusan pengadilan Rinaldus Andry Suseno) Immanuel Titus; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.292

Abstract

This research is based on the complexity of white-collar crimes involving illegal taxation and money laundering as an attempt to disguise the proceeds of crime. Tax crimes are often only subject to administrative sanctions, making the approach through Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering a more effective legal strategy. This research aims to analyze the application of money laundering articles to perpetrators of tax crimes and assess the effectiveness of this approach in the Indonesian legal system. The research method used is a case study with a normative-juridical approach, using secondary data in the form of court decisions and related laws and regulations. The results show that in the Rinaldus case, the court successfully proved the link between tax crimes as a predicate crime and money laundering as a follow-up. This strategy allows law enforcement officials to ensnare the perpetrator with the threat of harsher penalties and confiscate assets derived from the crime. The conclusion of this research is that the application of money laundering criminal law has proven effective in strengthening law enforcement against tax crimes and increasing the deterrent effect, while also demonstrating progressive developments in the Indonesian economic criminal law system.
SERAGAM LORENG YANG TERCORENG AKIBAT PEMBUNUHAN BERENCANA YANG DILAKUKAN OLEH ANGGOTA TNI : STUDI PUTUSAN PENGADILAN MILITER I-03 PADANG NOMOR 60-K/PM.I-03/AL/VIII/2024 Joko Winarta; Subhan Zein Sgn
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.293

Abstract

Crimes occurring within society are diverse in nature, one of which is homicide. Acts of homicide can be perpetrated by anyone, including members of the Indonesian National Armed Forces (TNI). When committed by military personnel, such crimes not only impact the victims and their families but may also tarnish the reputation of the military institution as a whole if not addressed professionally and in accordance with applicable legal standards. This study employs a normative juridical method with a case-based approach. The regulation concerning premeditated murder is stipulated in Article 340 of the Indonesian Criminal Code (KUHP), which prescribes a sentence of life imprisonment or the death penalty. In the 2023 revision of the KUHP, this provision is contained in Article 459, maintaining the same penalties. However, the Indonesian Military Criminal Code (KUHPM) does not regulate premeditated murder. In the case Number 60-K/PM.I-03/Al/VIII/2024, the Panel of Judges at the Military Court I-03 Padang sentenced the defendant to life imprisonment and imposed an additional penalty of dishonorable discharge from military service. The imposition of the maximum sentence for premeditated murder is essential in generating significant social and psychological deterrent effects. Academic studies, empirical research, and scientific publications should be encouraged as forms of social control over military legal practices to ensure that the principle of equality before the law is upheld. The TNI must continuously enhance the mental, psychological, and professional ethical development of all its personnel.
PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU PENGGELAPAN FAKTUR PAJAK Jose Janitra Jaya; Bambang Widarto
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.294

Abstract

Tax crimes such as tax invoice evasion undermine the fairness and effectiveness of the tax system and harm state revenues. The purpose of this study is to determine the regulation and enforcement of laws, as well as the obstacles to tax invoice evasion in Indonesia, as expressly regulated in Law Number 7 of 2021. The research method used was a qualitative method with a normative juridical approach, analyzing tax cases. The results of this study indicate that the regulation and enforcement of laws, as well as the obstacles to tax invoice evasion in Indonesia, are expressly regulated in Law Number 7 of 2021, which provides for imprisonment and heavy fines as a deterrent and compliance improvement measure. However, law enforcement still faces obstacles such as lack of oversight, low taxpayer awareness, inaccurate data, and a lack of transparent bureaucracy. Therefore, synergy between clear regulations, effective law enforcement, and increased awareness and transparency are needed to create a fair, efficient, and sustainable tax system in Indonesia.
PENANGANAN PELANGGARAN TINDAK PIDANA PEMILU OLEH BADAN PENGAWAS PEMILU DI KABUPATEN BANDUNG (Perkara Keterlibatan Kepala Desa Majasetra pada Pemilu tahun 2024) Kahpiana; Diding Rahmat
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.295

Abstract

The issue of impartiality among village government officials in elections remains a persistent legal problem that threatens the fairness and legitimacy of democratic processes. A concrete example occurred during the 2024 General Election in Bandung Regency, where the Head of Majasetra Village was alleged to have engaged in politically biased actions. This study aims to analyze the legal framework and the implementation of the authority of the General Election Supervisory Agency (Bawaslu) in addressing violations of neutrality by village officials during elections. The research questions focus on: (1) how the law regulates Bawaslu’s authority and procedures in handling electoral crimes, and (2) how Bawaslu Bandung Regency implements that authority in the specific case. This research employs a normative juridical method with statutory, conceptual, and historical approaches, supported by empirical data from the field. The findings indicate that Bawaslu has a solid legal foundation through the Election Law Enforcement Center (Sentra Gakkumdu) for handling electoral violations. However, implementation at the regional level still encounters obstacles, such as limited human resources and weak inter-institutional coordination. Therefore, this study recommends strengthening the regulation of neutrality for village officials, enhancing Bawaslu’s institutional capacity, and ensuring consistent and firm law enforcement.
TINJAUAN YURIDIS DASAR MUTASI PEGAWAI PETUGAS KEAMANAN (STUDI KASUS RUMAH TAHANAN NEGARA KELAS I CIPINANG PERIODE TAHUN 2022-2024) Kartiwa; Niru Anita Sinaga
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.296

Abstract

The importance of security and order in detention centers makes employee transfers a key human resource management tool. Previous research has not critically analyzed the legal basis for transfers, which accommodate fairness and professionalism, as well as the alignment between regulations and actual implementation. The purpose of this study is to determine the regulations governing transfers of security officers in detention centers in Indonesia and to analyze their implementation at the Class I Cipinang Detention Center for the 2022-2024 period. The research method used is normative juridical, supported by empirical evidence, with conceptual, legislative, and case-based approaches. The results show that the regulation of transfers of security officers in detention centers in Indonesia is comprehensively regulated by Law Number 20 of 2023 concerning Civil Servants (ASN), Government Regulation Number 17 of 2020, and Regulation of the Minister of Law and Human Rights No. 8 of 2021. The Class I Cipinang Detention Center for the 2022-2024 period complies with the applicable legal framework, but faces challenges such as employee resistance, a lack of replacement personnel, administrative issues, and minimal communication. Transfers have positive impacts in the form of refreshed personnel and increased security effectiveness, but can have negative consequences if not managed properly.

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