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Journal of Strafvodering Indonesian
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30468620     DOI : 10.62872/2d2xvh15
Core Subject : Education, Social,
Law, Crime, Criminology & Criminal Justice Other
Journal of Strafvordering Indonesian (JOSI) is a peer-reviewed, open access international journal that discusses politics of law in general, discuss discourses on the development of criminal law and government policy from various perspectives. All submitted manuscripts will be reviewed by the editors and then evaluated by a minimum of two Reviewers through a double-blind review process. This is to ensure the quality of manuscripts published in the journal.
Arjuna Subject : Umum - Umum
Articles 45 Documents
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Juridical Review of Taxpayer Data Protection in Cases of Misuse of Digital Tax System Access Judijanto, Loso; Sukma, Ahmad Novindri Aji
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jmp85v50

Abstract

The development of information technology has driven a significant transformation in the tax administration system in Indonesia through the digitization of services such as e-filing, e-billing, and the integration of NIK as an NPWP. This modernization aims to increase efficiency, transparency, and compliance, but at the same time poses serious risks in the form of leakage and misuse of taxpayers' personal data. Tax data is very sensitive because it includes identity, financial information, economic transactions, and compliance records, which in Law No. 27 of 2022 concerning Personal Data Protection (PDP Law) is categorized as specific data with high protection standards. In the legal context, the protection of taxpayer data is strengthened by Article 28G paragraph (1) of the 1945 Constitution and Article 34 of the KUP Law which requires tax officials to maintain confidentiality. The Directorate General of Taxes (DGT) as a data controller has the obligation to manage data in a legal, proportionate, and secure manner by implementing encryption, access control, and incident notification mechanisms. Failure to carry out these obligations can have administrative, civil, and criminal consequences. This study uses a normative juridical method with a statutory and conceptual approach to assess the effectiveness of taxpayer legal protection in digitalization. The results of the study emphasized the importance of harmonizing the PDP Law and the KUP Law as well as strengthening the DGT institution so that legal protection is more comprehensive, transparent, and able to maintain public trust in the digital tax system.
Juridical Analysis of the Application of Administrative and Criminal Sanctions to Tax Evasion Cases Judijanto, Loso; Musahib, Abd Razak
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/501s3985

Abstract

Taxes are the main instrument in the country's financial system because they function as a source of revenue to support national development. However, tax evasion practices are still rampant and cause significant fiscal losses, requiring effective law enforcement. In the context of Indonesian tax law, tax avoidance can be subject to administrative and criminal sanctions in accordance with the provisions of Law Number 28 of 2007 concerning General Provisions and Tax Procedures (KUP Law). Administrative sanctions function as the main instrument that is both preventive and repressive through the mechanism of fines, interest, or increases in taxes owed. However, in cases with the impact of large losses and intentional elements, relevant criminal sanctions are applied as the ultimate remedium. Reform through Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law) strengthens aspects of legal certainty, affirms the principle of ultimum remedium, and increases the authority of tax authorities while still paying attention to the protection of taxpayer rights. This study uses a normative juridical method by examining positive norms, the principle of legality, the principle of proportionality, and the principle of justice in the application of sanctions. The results of the analysis show that the integration of administrative, criminal, and regulatory sanctions is able to create a fairer, more transparent, and sustainable tax system, while maintaining legal legitimacy and public trust
The Effectiveness of Tax Dispute Resolution through Alternative Dispute Resolution (ADR) compared to Settlement through Criminal Justice: A Business Law Perspective Judijanto, Loso
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/fk0gnt10

Abstract

Tax disputes are an inherent legal phenomenon in business practice because they are often born from differences in interpretation between taxpayers and fiscal authorities on tax obligations that must be met. Law No. 14 of 2002 provides a normative basis regarding the scope of tax disputes and establishes the Tax Court as a special forum with the authority to examine and decide cases with the nature of final and binding decisions. However, this litigation mechanism often poses problems due to the formalistic nature and length of the settlement process, resulting in high costs and legal uncertainty that are detrimental to the business world. From a business law perspective, delayed judgments and procedural rigidity not only impact a company's cash flow, but can also damage its reputation and lower investor confidence. This condition shows that there is a tension between the legal certainty offered by the law and business certainty which is the practical need of business actors. Criminalization in resolving tax disputes through criminal channels also poses reputational risks that are counterproductive to the investment climate. Alternative Dispute Resolution (ADR) offers a more flexible, efficient, and collaborative solution that is able to bridge fiscal interests with business sustainability. ADR integration is in line with the principles of fast, simple, and low-cost as mandated by Article 2 of Law No. 14 of 2002, so that it can be a strategic instrument in strengthening legal certainty, increasing voluntary compliance, and maintaining national economic stability.
Criminal Law Policy in Combating Corruption in the Digitalization of Public Services Sector Paminto, Saptaning Ruju; Nurahman, Dwi; Eriyanto, Eriyanto
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/7v1xe553

Abstract

Digital transformation in public services brings efficiency and transparency, but at the same time gives birth to new modes of corruption that are non-physical, complex, and transnational. Digitalization opens up opportunities for data manipulation, system engineering, and the elimination of traces of electronic transactions, which are difficult to handle with conventional criminal law instruments. Law No. 31 of 1999 and Law No. 20 of 2001 still dominantly use the classic paradigm that focuses on physical state losses, so it is not yet fully able to reach technology-based crimes. The limitations of these norms create legal gaps and the risk of impunity, especially when the principle of legality requires the formulation of clear criminal justices. On the other hand, proving digital corruption requires explicit recognition of electronic evidence, while the judicial system is still based on conventional evidence. This condition emphasizes the need for responsive criminal law reform, both through expanding the formulation of criminal offenses, strengthening the position of electronic evidence, and developing new sanctions relevant to digital crimes. This research uses a normative juridical method by examining positive law, legality principles, doctrines, and law application practices. The analysis shows that the effectiveness of eradicating digital corruption can only be achieved through regulatory harmonization, increasing the technological capacity of the apparatus, and integrating criminal law with the cyber and administrative law regime. Thus, criminal law is required to be adaptive so as not to be left behind from the dynamics of crime in the digital era.
Public Whipping Punishment for Adultery Offenders in Aceh: A Study on the Application of Islamic Criminal Law and International Human Rights Fadhilah, Nurul; Samsidar, Samsidar
Journal of Strafvordering Indonesian Vol. 2 No. 4 (2025): JOSI - SEPTEMBER
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/380s8p35

Abstract

This study discusses the legal legitimacy of public whipping in Aceh as part of the legal specificity regulated through Law Number 11 of 2006 concerning the Government of Aceh. This specificity provides a constitutional basis for Aceh to implement Islamic law-based law through Qanun Jinayat, especially Qanun Number 6 of 2014 concerning the Jinayat Law which regulates the punishment for certain criminal acts, including adultery. Although normatively legitimate because it is underpinned by asymmetric decentralization mechanisms, the practice of public caning is controversial from a human rights perspective. Indonesia has ratified the ICCPR through Law Number 12 of 2005, so it is bound by the prohibition of cruel, inhuman, and degrading treatment. This condition creates a normative tension between Islamic sharia principles that emphasize social morality and international human rights principles that emphasize individual dignity. The research uses normative juridical methods with a legislative and conceptual approach, and analyzes the relationship between Islamic law, national law, and international law. The results of the study show the need for a more contextual reconstruction of punishment, emphasizing maqāṣid al-syarī'ah as a meeting point between religious values and human rights principles. Alternatives such as closed executions or rehabilitative punishment can be a solution so that the application of jinayat law remains relevant without causing serious contradictions. Thus, this study emphasizes the importance of humanistic, transformative, and substantive justice regulatory innovation

Page 5 of 5 | Total Record : 45

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