Jurnal Ilmiah Hukum dan Hak Asasi Manusia

Criminalization Policy for Child Sexual Offenses from the Perspective of Child Protection in Indonesia

2025-10-27T07:18:40+07:00

Purpose: This study aims to analyze the criminal law policy against perpetrators of child sexual intercourse and legal protection efforts for victims based on the best interests of children in the Indonesian criminal system.

Methodology: This research uses a normative legal method with a descriptive-analytical approach, using primary legal materials (Law No. 35 of 2014, Criminal Code, court decisions) and secondary (literature, journals), with analysis through statutory interpretation and content analysis.

Results: Criminal law policies have been implemented in a formulative, applicative, and executive manner with preventive, repressive, and rehabilitative child protection, but their effectiveness is still hampered by structural and cultural constraints and limited child-friendly facilities.

Conclusions: Criminal law policies regarding perpetrators of child sexual intercourse are comprehensive but not yet optimal; synergy between penal and non-penal approaches, regulatory reforms, and increased capacity of officials and public awareness are needed to achieve fair and child-friendly justice.

Limitations: The research is normative in nature, so it does not reflect actual field conditions or the implementation of legal policies in practice, nor does it include comparison with other legal systems. Therefore, the findings are limited to conceptual and doctrinal analysis and require further empirical study.

Contributions: This research strengthens the study of child protection-based criminal law and emphasizes the importance of criminal law reform towards a child-friendly justice system that focuses on the best interests of children.

Criminal Liability for Fraud: Analyzing the Decision of Pengadilan Tinggi Tanjung Karang Nomor: 381/PID/2025/PT. Tjk

2026-04-22T13:16:52+07:00

Purpose: This study aims to analyze criminal liability in fraud cases based on the Decision of the Tanjung Karang High Court Number: 381/PID/2025/PT. Tjk. This study explores judges’ legal considerations in assessing the fulfillment of fraud elements and the application of criminal liability principles to the defendant.

Research Methodology: This study uses a normative juridical approach with a descriptive-analytical specification. Secondary data, including court decisions, statutory regulations, and relevant legal literature, were used for the analysis.

Results: The study finds that the panel of judges declared the defendant guilty beyond a reasonable doubt for fulfilling the elements of fraud, as outlined in Article 378 of the Indonesian Criminal Code. The defendant was proven to have unlawfully benefited from deception or a series of lies that induced the victim to surrender their property. The judges' reasoning was based on lawful evidence, consistent with Article 184 of the Indonesian Criminal Procedure Code, and their conviction was derived from the facts presented at trial.

Conclusions: The application of criminal liability in this case aligns with the principles of legality, culpability (geen straf zonder schuld), and criminal responsibility theory within Indonesian criminal law.

Limitations: This study is limited to analyzing a single court decision, which may not fully reflect the broader trends in fraud criminal liability cases.

Contributions: This research contributes to the understanding of judicial reasoning in fraud cases and the application of criminal liability principles, enriching the legal discourse on fraud offenses in Indonesia.

Legal Consciousness in the Digital Era: Challenges of Disinformation and Cybercrime

2026-05-18T13:06:13+07:00

Purpose: This article examines the transformation of legal consciousness in the digital era and analyzes how disinformation and cybercrime contribute to its degradation, while also exploring the implications of these phenomena for legal compliance, regulatory adaptation, and the development of more responsive and preventive legal frameworks in contemporary digital society.

Research Methodology: Employing a normative legal research method with conceptual approaches, this study reconstructs legal consciousness beyond mere knowledge of rules or formal compliance, redefining it as a reflective capacity to recognize legal risks, critically filter information, and act responsibly in digital spaces.

Results: The normative-analytical findings reveal that reactive and repressive regulatory responses tend to neglect the dimension of legal consciousness, potentially undermining legal legitimacy and generating tension with digital freedom. This indicates that law enforcement approaches that rely solely on sanctions may not fully address behavioral compliance in digital environments.

Conclusions: This study asserts that digital transformation has fundamentally altered the manner in which law operates and is complied with in contemporary society, requiring more adaptive and participatory legal mechanisms.

Limitations: As this research is primarily conceptual, it does not include empirical measurements or quantitative assessments of the effectiveness of existing legal policies, which limits generalizability.

Contributions: The article proposes a preventive-oriented framework of digital legal consciousness as a foundation for more adaptive legal policies aimed at sustaining legal order within an increasingly complex digital society, while strengthening compliance through awareness-based regulation.

Legal Analysis of Handover Report (BAST) Clauses in Indonesian Government Hospital Construction Contracts

2026-06-17T17:24:38+07:00

Purpose: This study aims to analyze the legal framework, contractual structure, legal compliance, and potential risks arising from the implementation of the Handover Report (Berita Acara Serah Terima/BAST) clause in the Ministry of Health Vertical Hospital Construction Project in Surabaya, Indonesia.
Research Methodology: The study employs an empirical legal research approach with a socio-legal perspective. Data were collected through document analysis, in-depth interviews, and observations involving key project stakeholders. The data were analyzed qualitatively using NVivo 12 Plus to identify dominant themes, patterns, and legal issues related to BAST implementation.
Results: The findings indicate that although BAST has a clear legal basis under Indonesian construction and procurement regulations, the regulatory framework lacks detailed provisions regarding risk allocation, post-handover liability, and latent defects. NVivo analysis shows that ambiguity in post-handover responsibility is the most dominant issue. The study also identifies significant gaps between national practices and international standards such as FIDIC, particularly in defect notification periods and post-completion claims.
Conclusions: The BAST clause primarily functions as an administrative document rather than a comprehensive legal instrument for risk management. Stronger contractual clarity is required to enhance legal certainty, accountability, and dispute prevention in public construction projects.
Limitations: The study is limited to a single case and focuses on legal and contractual dimensions.
Contributions: This research contributes to construction contract law by providing empirical evidence on legal gaps in BAST implementation and offering recommendations for improving contractual risk allocation in public infrastructure projects.

Customary Law Challenges in the Ru-Ketu Tradition within Indonesia’s Rule of Law Framework

2026-03-02T17:35:27+07:00

Purpose: This study explores the role of the Ru-Ketu tradition within the framework of Indonesian law, focusing on the gap between its function as a living law and its declaratory status within the national legal system.

Research Methodology: The research adopts an empirical legal method with a socio-legal approach in Sabu Raijua Regency, and the data were analyzed qualitatively through categorization and thematic interpretation of primary and secondary data.

Results: The findings indicate that Ru-Ketu possesses a clear normative structure as an effective mechanism of social regulation in the Sabu society. However, its recognition at the national level remains largely declarative and is hindered by the dominance of positivist legal epistemology, internal religious dynamics, and folklorization risk.

Conclusions: This study concludes that a more inclusive and dialogic legal approach is needed to bridge the gap between customary and state law. Such an approach should go beyond symbolic recognition toward substantive integration, enabling customary law like Ru-Ketu to function as living law within Indonesia’s plural legal system while maintaining its social legitimacy and normative role.

Limitations: This study is limited to Sabu Raijua Regency; therefore, the findings are context-specific and reflect local socio-cultural conditions, and may not be fully generalizable to other customary law settings in Indonesia.

Contributions: This study contributes to the discourse on legal pluralism by highlighting the discrepancy between formal recognition and substantive function and promoting a more substantive integration of living law into Indonesia’s national legal system.

Role of social welfare personnel for assisting children in law conflict at Ogan Ilir Regency

2026-05-13T07:53:12+07:00

Purpose: This study aims to examine the regulatory framework and concrete role of Tenaga Kesejahteraan Sosial (TKS) in assisting the social rehabilitation process of Anak Berhadapan dengan Hukum (ABH) within the Indonesian juvenile justice system, specifically evaluating their effectiveness in a local context.

Research Methodology: This study employs a socio-legal research method, integrating a statutory analysis of Law No. 11/2012 with a conceptual exploration of restorative justice. Empirical data were gathered at the Ogan Ilir Regency Juvenile Social Rehabilitation Center through literature reviews, direct observations, and in-depth interviews with key informants, including three TKS representatives and one juvenile client.

Results: The findings reveal that although the Indonesian legal system prioritizes restorative justice and diversion, field implementation faces significant challenges due to the diverse characteristics and emotional instability of foster children. Success is achieved when TKS prioritize trust-building, holistic needs identification, and the delivery of integrated vocational and spiritual guidance to restore their confidence.

Conclusions: Macro-level regulations effectively position children as national assets through restorative paradigms. On a practical level, the role of TKS remains vital as facilitators and advocates who successfully restore dignity and future hope through adaptive, flexible, and individualized assistance strategies.

Limitations: The study's scope is limited to the Ogan Ilir Regency Juvenile Social Rehabilitation Center, focusing solely on the specific roles of TKS within this local institutional environment.

Contributions: This research contributes to the social welfare and juvenile justice disciplines by addressing data gaps regarding professional TKS effectiveness in social recovery and the protection of children’s fundamental rights.

Optimization of Restorative Justice in the Resolution of Minor Criminal Cases at the District Prosecutor's Office

2026-06-08T21:47:40+07:00

Purpose: This study aims to analyse the implementation, effectiveness, and optimization of Restorative Justice in resolving minor criminal cases at the District Prosecutor’s Office. It also examines how restorative justice principles are applied in practice and assesses their contribution to more efficient, fair, and balanced case resolution within the criminal justice system.

Research Methodology: This research employs an empirical juridical method using statutory, case, and conceptual approaches. It examines legal norms and their practical implementation in case handling at the District Prosecutor’s Office. The data are analysed qualitatively to understand restorative justice practices and their effectiveness in resolving minor criminal cases.

Results: The findings indicate that RJ implementation of Restorative Justice has been conducted in accordance with the Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 through a reconciliation mechanism between victims and offenders facilitated by prosecutors.

Conclusions: Optimization efforts should include enhancing prosecutors’ competencies, strengthening inter-agency coordination, improving regulations, and increasing public awareness through socialization programs. Supporting factors include a clear legal framework, commitment from the Prosecutor’s Office, and a culture of deliberation within society.

Limitations: Restorative Justice serves as an effective and equitable alternative for resolving minor criminal cases and is consistent with modern criminal law principles. Key supporting factors include a clear legal framework, institutional commitment, and a societal culture valuing deliberation and consensus.

Contributions: Future studies are encouraged to broaden the scope of research and examine the long-term effects of Restorative Justice on victim satisfaction, offender reintegration, and recidivism reduction.

Legal Protection for Winning Bidders in Mortgage-Right Execution Auctions

2026-07-09T15:04:33+07:00

Purpose: This study examines legal protection for good-faith winning bidders in mortgage-right execution auctions when land ownership disputes arise. It focuses on Decision Number 12/Pdt.Bth/2024/PN.Sdn to analyze how legal certainty in auction outcomes is tested when the winning bidder cannot immediately obtain physical possession of the auctioned land.
Research Methodology: This study applies normative legal research using statutory, conceptual, and case approaches. The analysis draws on mortgage-right law, auction regulations, land registration rules, court decisions, legal doctrine, and supporting institutional information related to auction implementation.
Results: The findings show that legal protection depends on three key elements: the validity of the auction procedure, the evidentiary strength of the Auction Minutes, and recognition of the bidder as a good-faith purchaser. In the analyzed case, the court protected the winning bidder because the auction was conducted through an authorized legal mechanism and the opposing party failed to prove a stronger ownership right.
Conclusions: Indonesian auction law provides formal legal certainty for good-faith winning bidders. However, this certainty remains incomplete when the bidder faces resistance in obtaining physical control of the land.
Limitations: This study is limited to one court decision and selected institutional information from the auction process.
Contributions: This study highlights the gap between formal acquisition through auction and the practical realization of ownership through possession.

Analysis of Migrant Smuggling as a Transnational Organized Crime

2025-12-25T07:50:37+07:00

Purpose: This study aims to analyze migrant smuggling as an organized transnational crime and examine law enforcement practices in Indonesia and their implications for the protection of migrants' human rights.

Methodology: This study uses a normative legal research method with a statutory, conceptual, and comparative approach. Data were obtained through a literature review of national and international laws and regulations, legal doctrines, and literature related to migrant smuggling.

Results: The findings indicate that migrant smuggling is a transnational organized crime involving cross-border networks. Law enforcement in Indonesia tends to focus on immigration and repressive aspects, often positioning smuggled migrants as lawbreakers rather than victims of crime.

Conclusions: A law enforcement approach that is not oriented toward human rights protection has the potential to neglect migrants’ rights to liberty, personal security, and legal protection. Harmonization of criminal law and immigration policies with human rights principles and more effective international cooperation are needed.

Limitations: This study is limited to normative legal analysis and does not include empirical data from field-based law enforcement practices. As a result, the findings reflect doctrinal and conceptual interpretations rather than practical implementation. The absence of empirical evidence limits a full understanding of how migrant smuggling laws are enforced in practice, thus requiring further socio-legal research.

Contributions: This study contributes a conceptual framework for developing human rights-based legal policies in migrant smuggling cases, emphasizing the protection of migrants as victims of transnational organized crime.

Constitutional Guarantees for the Independence of the Indonesian Pers: A Constitutional Law Perspective

2026-04-26T19:59:58+07:00

Purpose: This study aims to analyze the constitutional guarantees for press independence in Indonesia from a constitutional law perspective, with particular urgency given the growing tension between press freedom and digital regulation in the post-reform era.

Research Methodology: This study uses a normative legal approach with qualitative document analysis. Primary legal materials were obtained from the Constitutional Court website and Cabinet Secretariat archives. Secondary materials included scholarly books and journal articles. The analysis followed a five-step framework using grammatical, systematic, historical, and teleological interpretation methods.

Results: Indonesia possesses a formally robust constitutional framework for press independence through Article 28F of the 1945 Constitution and Law Number 40 of 1999, which abolished the SIUPP licensing and prohibited censorship. The Constitutional Court upheld these protections in several rulings. However, significant implementation gaps persist, including the criminalization of journalists under the Electronic Information and Transactions (ITE) Law, government intervention, and inconsistent judicial enforcement.

Conclusions: Constitutional guarantees for press independence in Indonesia are formally strong but are practically incomplete. Achieving full protection requires improved judicial enforcement and updated doctrinal interpretations that explicitly address digital journalism challenges, an area where current constitutional discourse remains underdeveloped.

Limitations: This study relies on normative legal analysis without empirical data and covers court decisions only through 2014.

Contributions: This study contributes to constitutional law by examining Indonesia’s press freedom framework and identifying implementation gaps, particularly regarding digital journalism regulation under the ITE Law. Its novelty lies in bridging constitutional press protection with emerging digital challenges.

Law Enforcement Regarding Corruption Offenses in Bridge Construction Projects: (Review of Judgment No. 44/Pid.Sus-Tpk/2025/PN.Tjk)

2026-05-09T20:28:55+07:00

Purpose: This study examines law enforcement against corruption in bridge construction projects, as reflected in Decision No. 44/Pid. Sus-Tpk/2025/PN.Tjk. This study focuses on analyzing judges’ legal considerations and evaluating the effectiveness of law enforcement in creating deterrent effects and restoring state financial losses caused by corrupt practices in infrastructure development projects.

Research Methodology: This study uses a qualitative interpretative approach with a normative juridical method supported by court decision analysis. Data were obtained from legal documents, regulations, and judicial considerations. The analysis applies IFE and EFE matrices, followed by SWOT and QSPM to determine priority strategies.

Results: The findings show that anti-corruption law enforcement in bridge construction cases generally ensures legal certainty and procedural justice. However, challenges remain in recovering state losses and preventing systemic corruption. QSPM results indicate that strengthening inter-agency coordination and optimizing compensation penalties are key priority strategies.

Conclusions: Effective anti-corruption law enforcement requires stronger institutional coordination, consistent judicial approaches, and optimal implementation of compensation sanctions to strengthen deterrence and accountability in infrastructure projects.

Limitations: This study is limited to a single court decision and focuses primarily on normative juridical analysis.

Contributions: This study provides strategic recommendations for improving anti-corruption law enforcement and strengthening state financial recovery mechanisms in infrastructure corruption cases in Indonesia.

Criminal Liability of Police Officers for Assault Resulting in Death: The Bripda Mesias Case in Tual City

2026-06-17T17:33:06+07:00

Purpose: This study analyzes the criminal liability of police officers for assault resulting in death through the 2026 case of Police Brigadier Mesias in Tual City. It examines applicable criminal law provisions, law enforcement mechanisms, and judicial processes, while proposing reforms to strengthen police accountability in Indonesia.
Research Methodology: The study employed a normative-empirical legal approach using statutory, case, conceptual, and comparative analyses. Data were collected through interviews, observations, document reviews, and literature studies, then analyzed using juridical, content, and thematic techniques with triangulation to ensure validity.
Results: The findings show that all elements of Article 351(3) of the Indonesian Criminal Code were fulfilled. Police officers do not enjoy criminal immunity, and the defense of acting in an official capacity was rejected because the use of force violated the principles of necessity and proportionality. The court imposed a five-year prison sentence, considering both aggravating and mitigating factors.
Conclusions: Accountability is hindered by limited independence in internal investigations, corps solidarity, sentencing disparities, and weak witness protection. Public and civil society pressure played a significant role in ensuring accountability. Institutional reforms are needed to strengthen transparency and independent oversight.
Limitations: The study focuses on a single case, limiting broader generalization. Access to internal police documents was restricted.
Contributions: The study advances scholarship on police accountability, provides a framework for dual accountability, and offers practical insights for legal reform and policymaking.

Disharmonization in Extending Flat Use Rights: Perumnas Management vs. Owners' Rights Implication

2026-05-08T07:41:20+07:00

Purpose: Flats (rumah susun) are increasingly viewed as efficient urban housing solutions owing to limited land and rising demand. However, Indonesia's legal framework is problematic, especially for extending Building Use Rights (Hak Guna Bangunan/HGB) over common land under Perum Perumnas' management rights. This stems from the disharmony between Government Regulation (PP) No. 13/2021 on Flats Implementation and PP No. 83/2015 on Perum Perumnas, which lack clear mechanisms for HGB renewal by unit owners.
Research Methodology: This study employs a normative juridical method with statutory and conceptual approaches to examine the issue. Data were gathered through library research on relevant laws and doctrines and then analyzed qualitatively using descriptive-analytical techniques to interpret regulatory conflicts.
Results: The findings show that inconsistencies between housing and Perum Perumnas regulations cause legal uncertainty for flat owners' HGB sustainability over common land. Conflicts cannot be resolved solely by lex posterior derogat legi priori but must incorporate lex specialis derogat legi generali principles.
Conclusions: Regulatory harmonization is crucial to ensure legal certainty, safeguard unit owners' rights, and balance Perum Perumnas' Management Rights (Hak Pengelolaan/HPL) authority with community interests in vertical housing.
Limitations: As a normative study relying on library research, it lacks empirical data from field observations, stakeholder interviews, and real-case implementations.
Contributions: Identifies key disharmony between PP 13/2021 and PP 83/2015; proposes harmonization via dual lex principles to secure HGB extensions over Perumnas HPL, aiding policymakers and jurisprudence on urban flats.

Child Custody Contest: Islamic Jurisprudence and Indonesian Positive Law on Remarried Mothers

2026-05-02T13:33:28+07:00

Purpose: This study examines child custody rights (hadhanah) under Islamic jurisprudence and Indonesian positive law, focusing on scholarly disagreements regarding the legal consequences of a remarried mother’s custody determination.

Research Methodology: This study employs a qualitative library research method, reviewing classical fiqh texts, Indonesian legislation, and jurisprudential literature through a comparative analysis.

Results: Scholars are divided into three positions: the majority (jumhur) hold that remarriage automatically forfeits maternal custody; Ibn Hazm argues that custody remains if child welfare is unharmed; and Imam al-Baghawi conditions retention on consent from both the biological father and new husband. Kompilasi Hukum Islam (KHI) does not explicitly address this issue but implicitly supports retaining maternal custody unless the child's well-being is compromised.

Conclusions: Indonesian positive law diverges from the majority fiqh position by applying a welfare-based approach, aligning more closely with Ibn Hazm and Imam Al-Baghawi. Clearer statutory regulation is needed to resolve the existing legal vacuum.

Limitations: This study relies on qualitative doctrinal analysis without empirical court data, which may limit the generalizability of the findings.

Contributions: This study contributes to Islamic family law and Indonesian legal scholarship by clarifying scholarly positions on hadhanah for remarried mothers and highlighting the need for legislative reform aligned with the best interests of the child.

Law Enforcement Effectiveness Against Motor Vehicle Theft at Surabaya Metropolitan Police

2026-06-12T16:14:30+07:00

Purpose: This study analyzes the effectiveness of law enforcement against motor vehicle theft within the jurisdiction of the Surabaya Metropolitan Police, identifies the factors influencing such effectiveness, and examines efforts to combat the crime.
Research Methodology: An empirical legal research method with a sociological juridical approach was employed. Data were collected through document analysis of statutory regulations, official police reports, court decisions, and relevant scientific journals.
Results: Law enforcement effectiveness is shaped by five interrelated factors: legal structure, officer capacity, facilities and infrastructure, community participation, and legal culture. Organized fencing networks and increasingly sophisticated offender methods remain the most significant obstacles. Available data indicate an overall crime rate reduction of approximately 4% between 2022 and 2023, with a case clearance rate of 78.9%, though curanmor-specific performance indicators remain largely undisclosed.
Conclusions: Improving law enforcement quality, optimizing technology use, and strengthening community participation are essential to reduce motor vehicle theft. Repressive measures under Article 363 of the Criminal Code are the primary legal instrument but require complementary preventive strategies to be fully effective.
Limitations: This study is confined to the Surabaya Metropolitan Police jurisdiction and relies primarily on secondary qualitative data, which may restrict the generalizability of findings.
Contributions: This study contributes to criminal law scholarship by integrating criminological theory with empirical legal analysis, offering evidence-based insights for crime prevention policy.

Legal Analysis of the Role of the Aceh Government in Optimizing Health Provision in Aceh

2026-07-02T15:00:50+07:00

Purpose: Law Number 11 of 2006 concerning the Governance of Aceh mandates the responsibility of providing healthcare facilities to the Aceh Government. This study aims to determine the effectiveness of the Aceh Government’s healthcare infrastructure provision based on this legal framework.

Research Methodology: Normative legal research using a regulatory and conceptual approach. Secondary data, consisting of primary, secondary, and tertiary legal materials, were qualitatively analyzed through document studies, literature, scientific journals, and related regulations.

Results: The Aceh Government’s provision of health services is regulated by Article 183 of the Aceh Government Law in conjunction with Article 66 and Article 22 of the Qanun on Health, which constitutes asymmetric decentralization under Article 18A paragraph (1) of the 1945 Constitution. Health supervision is necessary through programs agreed upon by the executive and legislative branches of the government.

Conclusions: The Aceh Government has attempted to maximize its authority through cross-sectoral collaboration to improve service quality. However, strengthening legal instruments, establishing stricter service standards, and revising Aceh Qanun Number 4 of 2010 concerning health are needed to ensure optimal service delivery.

Limitations: Time constraints and difficulty in meeting respondents and informants in person.

Contributions: This study provides a novel approach to legal reconstruction for special-autonomy-based health governance. The results contribute to strategic recommendations for the Aceh Government in reforming health sector policies. A limitation of this research lies in the focus of the analysis, which relies on normative data owing to the limited accessibility of direct field data.

Harmonization of Modern Law and Customary Law in Fair Criminal Law Enforcement

2026-05-05T07:49:30+07:00

Purpose: This study aims to analyze the harmonization of modern criminal law and customary law to achieve fair criminal law enforcement through a case study of the settlement of minor criminal offenses using customary mechanisms in Lampung Province.

Methodology: This study employs an empirical juridical method with a qualitative approach. Data were collected through a literature review, analysis of statutory regulations, judicial decisions, and documentation of criminal dispute resolution practices involving Lampung’s customary institutions.

Results: The findings show that Lampung customary law remains effective in resolving minor criminal cases through restorative justice, integrating customary values with national criminal law while ensuring legal certainty and human rights protection. The study concludes that legal harmonization strengthens substantive justice, public trust, and social harmony. This study is limited to minor criminal disputes in Lampung Province.

Conclusions: This study concludes that the harmonization of modern criminal law and customary law can strengthen substantive justice, improve public trust in law enforcement, and promote sustainable social harmony. Customary approaches can serve as complementary mechanisms within the national criminal justice system, particularly for minor offenses.

Limitations: This study is limited to customary criminal dispute resolution practices in Lampung Province and primarily focuses on minor criminal offenses, which may restrict the generalizability of the findings to other regions and types of crimes.

Contributions: This study contributes to the development of criminal law by providing an empirical model for integrating customary law into restorative justice policies and supporting future legal reforms in Indonesia.

Tax Criminal Policy: Harmonizing Article 44c of Law Number 7 of 2021 with Articles 39 and 39a

2026-05-26T09:32:53+07:00

Purpose: This study examines the internal conflict created by Article 44C of Law Number 7 of 2021 on the Harmonization of Tax Regulations in Indonesia's tax-criminal regime, especially its relationship with Articles 39 and 39A of the General Tax Provisions Law.

Research Methodology: This study uses normative legal research with statutory, conceptual, and case approaches. Primary legal materials include Law Number 7 of 2021, Law Number 6 of 1983 as repeatedly amended, Government Regulation Number 50 of 2022, and Minister of Finance Regulation Number 177/PMK.03/2022. Secondary materials consist of reputable international journal articles, OECD materials, official Directorate General of Taxes releases, and selected court-based tax crime materials.

Results: The analysis finds that Article 44C strengthens the fiscal recovery orientation of tax-criminal enforcement by making criminal fines non-substitutable through imprisonment and requiring actual payment by convicted offenders. However, when read together with Articles 39 and 39A, the provision may generate doctrinal tension between deterrence, proportionality, corporate criminal liability, enforceability of high fines and legal certainty.

Conclusions: Harmonization should not be understood only as higher penalties but as an integrated architecture of legality, restorative fiscal recovery, due process, and credible enforcement.

Limitations: This study is doctrinal and does not statistically measure sentencing outcomes.

Contributions: This study contributes to Indonesian tax-criminal law scholarship by proposing a harmonized interpretation of Article 44C based on legality, proportionality, and revenue protection.

Criminal Liability of Offenders in Village Fund Corruption Cases under the Indonesian Anti-Corruption Law

2026-06-19T19:15:48+07:00

Purpose: This study examines the criminal accountability of Village Fund corruption perpetrators under Indonesia's AntiCorruption Law, with focus on the legal elements of authority misuse, state financial loss, and criminal intent (mens rea) within the governance framework of Law Number 6 of 2014 on Villages.
Research Methodology: A qualitative normative juridical design was employed, supplemented by an empirical review of 15 court verdicts on Village Fund corruption issued between 2019 and 2024. Data were collected through library research and systematic analysis of statutory instruments, court rulings, and peer-reviewed publications.
Results: Criminal accountability predominantly arises from village heads' misuse of their position as custodians of village finances, with most prosecutions grounded in Article 3 of the Anti-Corruption Law. Establishing state financial loss and demonstrating criminal intent were the decisive factors in securing conviction. Structural deficiencies in internal oversight and insufficient administrative competence at the village level were identified as key drivers of corruption vulnerability.
Limitations: This study is limited to 15 purposively selected court decisions and does not address the liability of third parties such as vendors or contractors. Access to complete investigative audit records was also restricted, as such documents frequently remain confidential during the investigative phase.
Conclusions: Criminal enforcement under the Anti-Corruption Law must be accompanied by governance reform and clearer normative boundaries between administrative errors and criminal conduct to uphold legal certainty and justice.
Contributions: This research contributes to criminal law scholarship and provides practical recommendations for improving Village Fund governance and law enforcement consistency.