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Scientium Law Review
Published by Scientia Integritas Utama
ISSN : 28295811     EISSN : 28297644     DOI : https://doi.org/10.56282/slr.v1i1.52
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
Scientium Law Review aims to publish new work of the comprehensive critical analysis and research on all law issues. The journal may include but are not limited to various fields of law such as civil law, law and history, religious jurisprudence law, constitutional law, legal philosophy, sociology of law, adat law, legal theory, Islamic law, international law, environmental law, legal pluralism, and another section related to contemporary issues in legal scholarship.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 13 Documents
 1   2 
ACCESS TO JUSTICE OF PLEA BARGAINING IN ADDRESSING THE CHALLENGE OF TAX CRIME IN INDONESIA Andhy H. Bolifaar
Scientium Law Review (SLR) Vol. 1 No. 1 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.809 KB) | DOI: 10.56282/slr.v1i1.52

Abstract

It is crucial and urgent to construct the prevailing law of plea bargaining in the x-factor to generate the ideal of plea bargaining in addressing the challenge of tax crime in Indonesia based on access to the justice concept. The purpose of this study is to show that the use of the normative juridical method is adequate in answering the formulation of existing problems and, at the same time, providing constructive suggestions for these legal issues. Several facts, such as the number of tax crimes and the amount of loss in state revenues that arise, indicate the need to consider law enforcement in the field of taxation with a sociological perspective, one of which is by producing a legal concept in plea bargaining in the taxation sector. Of course, the ideal tax enforcement in renewing plea bargaining in taxes is sufficient to use the idea of access to justice. It is necessary to study legal empiricism on direct taxpayers. However, this normative study can enrich the study of legal empiricism in subsequent research. Access to justice is ideal in building plea bargaining to handle the challenges of tax crimes in Indonesia. The building of the access to justice concept includes regulating taxpayers' good faith, granting taxpayer rights in plea bargaining, and updating the rules for criminal sanctions for fines at each stage of authority.
DIGITALIZATION AND BIG DATA IN PREVENTING CORRUPTION IN EDUCATION SECTOR: TOWARDS INCLUSIVE AND EQUITABLE EDUCATION Aditya Wirawan; Elvrida N Sinaga
Scientium Law Review (SLR) Vol. 1 No. 1 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.21 KB) | DOI: 10.56282/slr.v1i1.53

Abstract

Corruption in the education sector is a big question considering enacting the education and anti-corruption laws. The substantial education fund in Indonesia is to increase human resources as the principal capi-tal in national development. It is necessary and urgent to answer why and how digitalization and Big Data can prevent corruption in the edu-cation sector from achieving inclusive and equitable quality education in Indonesia. This paper is a normative juridical study with an interdisciplinary approach. The ultimate goal is to apply digitalization and Big Data rules to narrow the space for corruption and predict and control social phenomena in the education sector. The existing regulations in the management of education funds are only repressive and not adequate in terms of prevention which will be effective and efficient when involving technology (especially digitalization and Big Data in the education sector). The burden of this paper lies in the study, which is still normative and qualitative. An empirical study with a quantitative approach is needed, but this study is sufficient to enrich the literature for future empirical studies. The existence of digitalization rules and Big Data in national education controlled by the Chief Digital Officer can prevent corruption in the education sector. It can be a means of checks and balances and succeed in the framework of every education policy carried out by the government, whose primary output and outcome is the use of funds targeted to education and the achievement of inclusive and equitable quality education in Indonesia by 2030.
PROBABLE CAUSE IN THE LOCAL TAX AND LEVY CRIMINAL Leo B. Barus
Scientium Law Review (SLR) Vol. 1 No. 1 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.483 KB) | DOI: 10.56282/slr.v1i1.54

Abstract

Criminal provisions for local or regional taxes and levies, as regulated in Article 181 and Article 183 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments, can create challenges for local taxes and levies and the potential for pre-trial. Based on juridical studies, two main conclusions are drawn: primary legal materials, secondary legal materials, and tertiary legal materials. First, the criminal provisions of Law Number 1 of 2022 do not provide legal certainty, considering that there is no lex specialist for investigators in the field of local taxation and levies in interpreting sufficient probable cause. Second, it is necessary to renew the criminal provisions in Law Number 1 of 2022 as the lex specialist of criminal law, including formulations of definitions, parameters, and standards of sufficient probable cause. It is recommended that the renewal of the criminal provisions of local taxes and levies contain normative provisions regarding adequate probable cause.
TEACHER CAREER DEVELOPMENT LAW IN THE NEW NORMAL ERA A CASE STUDY OF PUBLIC TEACHER DEVELOPMENT IN INDONESIA Muh Bukhari; Saiful Wathan
Scientium Law Review (SLR) Vol. 1 No. 1 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.561 KB) | DOI: 10.56282/slr.v1i1.55

Abstract

The spreading of the Covid-19 pandemic to many countries in the world since December 2019, including Indonesia, has made teaching and learning policies happen online. This creates many challenges, including the career development of teachers, especially in public schools. This must be handled considering that the positions filled with potential are based on the leadership's subjectivity, and government agencies' performance must be objective and based on results with measurable quantity and quality. Based on the normative juridical study, two conclusions were drawn. First, developing a teaching career during the Covid-19 pandemic requires individual abilities and emotional maturity of above-average levels to make quick, accurate, and accountable decisions. Second, to produce maximum organizational performance, the government must regulate the concept of teacher career development whose quantity and quality are measurable, such as an analysis of strengths, weaknesses, opportunities, and threats (SWOT) and the Quantitative Strategic Planning Matrix (QSPM).
REORIENTATION OF PUBLIC SERVICES IN INDONESIA: A STUDY OF TRANSCENDENTAL DIMENSIONS OF LAW Mochamad Nuruz Zaman; Ryan Saputra Alam
Scientium Law Review (SLR) Vol. 1 No. 1 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.932 KB) | DOI: 10.56282/slr.v1i1.56

Abstract

Public service is one of the means to build public trust to realize national development goals. However, the report received by the Ombudsman of the Republic of Indonesia shows the implementation of public services has not been to the needs and changes in various community, national, and state life. Concerns about the inefficiency of public services and many rules and standard operating procedures indicate the need to reorientate public services in Indonesia. Based on normative juridical studies, two conclusions were produced. First, so far, public services in Indonesia are only for the fulfillment of certainty of laws and regulations, which seem to be just fulfilling formal justice. Second, it is necessary to reorient public services, namely public services that explore transcendental dimension laws, so that the general knowledge offered by the state to its people can exceed the limitations of written rules by giving the meaning of every existing law by not going out of laws born of ideal nature, which is true. This can be conducted by synthesizing a priori knowledge with apository knowledge. Inside a priori of public service, the implementation must show on the condition of a good experience while remaining based on rational thinking.
REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (Part 1 of 2) Henry D. P. Sinaga; Denny Irawan
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.073 KB) | DOI: 10.56282/slr.v1i2.79

Abstract

The existence of facts in the form of two pretrial decisions decided that the two preliminary evidence examinations were invalid and declared null and void. It needs to address the shift in meaning that led to this type of preliminary evidence examination. Two conclusions can be drawn based on the legal hermeneutics method, which is framed within the framework of the rule of law. First, there has been a shift in the meaning of preliminary evidence examination contained in the KUP Law, namely the existence of a closed type of preliminary evidence audit in Government Number 74 of 2011 and PMK Number 239/PMK.03/2014. This meaning can be a problem in terms of tax enforcement that must be proportional to upholding legal certainty, public benefits, and justice, and in terms of administering government administration which must be based on the principle of legality, the focus of protection of human rights, and the general direction of good governance. Second, the reformulation of preliminary evidence audit must be carried out by eliminating the prevailing type of closed preliminary evidence audit. As the understanding and explanatory side of legal hermeneutics has defined preliminary evidence examination as a series of activities carried out by preliminary evidence auditors against individuals and or entities related to circumstances, actions, and/or evidence that can provide indications of a strong suspicion that a crime in the taxation sector is being or has occurred and can cause losses to state revenue. It is necessary to delete the legal text related to the type of closed preliminary evidence audit in a secure manner.
REFORMULATION OF THE PRELIMINARY EVIDENCE AUDIT TYPE IN TAXATION: : WHEN LEGAL HERMENEUTICS MEETS THE RULE OF LAW (PART 2 OF 2) Denny Irawan; Henry DP Sinaga
Scientium Law Review (SLR) Vol. 1 No. 3 (2022): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i3.92

Abstract

Adanya fakta berupa dua putusan praperadilan yang memutuskan dua pemeriksaan bukti permulaan tidak sah dan dinyatakan batal, menunjukkan perlunya menangani pergeseran makna yang menyebabkan terdapatnya jenis pemeriksaan bukti permulaan. Berdasarkan metode legal hermeneutics yang dibingkai dalam kerangka the rule of law, dihasilkan dua kesimpulan. Pertama, telah terjadi pergeseran makna pemeriksaan bukti permulaan yang terdapat dalam UU KUP, yakni terdapatnya jenis pemeriksaan bukti permulaan secara tertutup dalam Pemerintah Nomor 74 Tahun 2011dan PMK Nomor 239/PMK.03/2014. Pemaknaan tersebut dapat menjadi permasalahan dalam hal tax enforcement harus proporsional dalam menegakkan kepastian hukum, kemanfaatanpublik, dan keadilan, dan dalam hal penyelenggaraan administrasi pemerintahan yang harus berdasarkan asas legalitas, asas perlindungan terhadap hak asasi manusia, dan asas umum pemerintahan yang baik. Kedua, reformulasi pemeriksaan bukti permulaan harus dilakukan dengan menghapus jenis pemeriksaan bukti permulaan secara tertutup, sebagaimana sisi pemahaman dan sisi eksplanasi dari legal hermeneutics telah memaknai pemeriksaan bukti permulaan sebagai serangkaian kegiatan yang dilakukan oleh pemeriksa bukti permulaan terhadap orang pribadi dan atau badan terkait suatu keadaan, perbuatan, dan/atau bukti yang dapat memberikan petunjuk adanya dugaan kuat bahwa sedang atau telah terjadi suatu tindak pidana di bidang perpajakandan dapat menimbulkan kerugian pada pendapatan negara, perlu dilakukan penghapusan teks hukum terkait jenis pemeriksaan bukti permulaan secara tertutup.
Reformulation of Dual Authority of Article 44B of the General Provisions and Tax Procedures Law in Indonesia: An Opportunity Principle Perspective Setia Untung Arimuladi; Faisal Arif
Scientium Law Review (SLR) Vol. 1 No. 3 (2022): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i3.212

Abstract

Pasal 44B Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) yang telah mengalami dua kali perubahan ternyata berpotensi menimbulkan kewenangan ganda mengingat asas oportunitas yang hanya dimiliki oleh Kejaksaan tidak selayaknya diatur dalam lex specialist di bidang perpajakan. Berdasarkan metode yuridis normatif yang pengumpulan datanya berasal dari bahan hukum primer, sekunder, dan tersier, studi ini menghasilkan dua kesimpulan. Pertama, penghentian penuntutan dalam tindak pidana di bidang perpajakan di Indonesia melekat pada UU Kejaksaan, bukan pada Pasal 44B UU KUP. Kedua, pengaturan yang ideal terkait penghentian penuntutan dalam tindak pidana di bidang perpajakan berdasarkan asas oportunitas sebagaimana diatur dalam Pasal 30, Pasal 30C, dan Pasal 35 UU Kejaksaan, tidak boleh didasarkan pada Pasal 44B UU KUP. Perlu Peraturan Pemerintah dan/atau Peraturan Jaksa Agung yang harus diterbitkan oleh Kejaksaan dalam hal penanganan perkara tindak pidana perpajakan terkait penuntutan dan pra penuntutan dalam rangka pemulihan kerugian pada pendapatan negara, mengingat masih terdapatnya ketidakseragaman penafsiran dan/atau ketidaklengkapan peraturan perundang-undangan perpajakan dan hukum acara yang berlaku.
SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2) Didit Santoso; Henry DP Sinaga
Scientium Law Review (SLR) Vol. 1 No. 2 (2022): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i2.125

Abstract

Gap yuridis dan gap empiris yang terjadi dalam banyak putusan tindak pidana di bidang perpajakan di Indonesia masih menimbulkan seringnya permasalahan sentencing disparity tanpa dasar pembenaran yang jelas. Perlu dan mendesak untuk melakukan studi yuridis normative dalam menjawab 2 (dua) rumusan permasalahan yang ada, mengingat fungsi utama pajak adalah fungsi budgeter dan fungsi mengatur (regulerend). Disimpulkan bahwa saat ini hanya terdapat Pasal 44B UU KUP yang dapat mengurangi terjadinya sentencing disparity di bidang perpajakan di Indonesia, sehingga perlu konsep equality before the law dan checks and balances dalam menangani sentencing disparity di Indonesia, yang umumnya terdiri dari disparitas lintas integrated criminal justice system, disparitas horizontal peradilan, dan disparitas vertikal peradilan. Disarankan agar terdapat Peraturan Mahkama Agung tentang Pedoman Pemidanaan Tindak Pidana Perpajakan, dan Peraturan Kejaksaaan Agung tentang Pedoman Penuntutan dan Pra-Penuntutan Tindak Pidana di Bidang Perpajakan, eksaminasi dan diseminasi public setiap putusan yang menghasilkan putusan yang mengandung sentencing disparity tanpa dasar pembenaran yang jelas, dan penguatan lembaga pengawas masing-masing integrated criminal justice system, seperti Komisi Yudisial, dan Mahkamah Agung.
SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 2 of 2) Didit Santoso; Henry Sinaga
Scientium Law Review (SLR) Vol. 1 No. 3 (2022): Scientium Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v1i3.126

Abstract

The juridical and empirical gaps that occur in many criminal decisions in the field of taxation in Indonesia still cause frequent sentencing disparity problems without a clear justification. It is necessary and urgent to conduct a normative juridical study in answering 2 (two) formulations of existing problems, considering that the primary function of taxes is the budgetary function and the function of regulating (regulerend). It is concluded that currently, there is only Article 44B of the KUP Law that can reduce sentencing disparity in the field of taxation in Indonesia, so the concept of equality before the law and checks and balances are needed in handling sentencing disparity in Indonesia, which generally consists of disparity across the integrated criminal justice system, horizontal judicial disparity, and vertical judicial disparity. It is suggested that there should be a Supreme Court Regulation on Guidelines for Sentencing of Taxation Crimes and a Supreme Prosecutor's Regulation on Guidelines for Prosecution and Pre-Prosecution of Criminal Acts in the Field of Taxation, examination, and public dissemination of every decision that results in a decision containing sentencing disparity without a clear justification, and strengthening the supervisory institutions of each integrated criminal justice system, such as the Judicial Commission, and the Supreme Court.

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