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Criminal Sanctions in Indonesian Taxation Law: Re-Evaluating Proportionality and Legal Certainty

ABSTRACT This study examines the implementation of criminal law policy within the field of taxation , with a particular emphasis on the application of the ultimum remedium principle and the implications of the repeal of Article 13A of the Law on General Provisions a nd Tax Procedures ( UU KUP ). In this context, taxation is understood as an integral part of criminal legal policy and the enforcement of law concerning tax - related offences that carry criminal consequences. The study aims to provide policy recommendations f or relevant stakeholders in designing criminal enforcement strategies in taxation, ensuring that the ultimum remedium principle remains the central reference for maintaining proportionality and justice. The research employs a normative juridical approach, focusing on regulatory analysis and the examination of legal arguments regarding the impact of Article 13A’s removal on the direction of tax criminal l...
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Kata Pakar Hukum UWM Soal Abolisi Kepada Tom Lembong Sabtu, 02 Agustus 2025 – 19:01 WIB

 https://jogja.jpnn.com/politik/11708/kata-pakar-hukum-uwm-soal-abolisi-kepada-tom-lembong https://www.msn.com/id-id/berita/nasional/kata-pakar-hukum-uwm-soal-abolisi-kepada-tom-lembong/ar-AA1JMtsI Dekan Fakultas Hukum Universitas Widya Mataram (UWM) Hartanto mengatakan pemberian abolisi bisa dilihat dari kacamata hukum maupun politik. "Mungkin Presiden Prabowo ingin menunjukkan sikap yang berfokus pada rekonsiliasi nasional, bukan semata-mata pada retribusi hukuman," katanya, Jumat (1/8). Menurutnya, hal ini bisa dianggap sebagai upaya dalam mencapai keadilan yang lebih luas. "Keputusan abolisi ini tidak hanya berfokus pada aspek legalitas, tetapi juga pada kewajaran. Setiap individu diberikan kesempatan untuk memulai kembali tanpa dibebani label hukum sebagai koruptor," ujarnya.  Selain itu, pemberian abolisi menurutnya dalam konteks tertentu dapat dilihat dari gaya kepemimpinan seorang presiden. Menteri Hukum Supratman Andi Agtas menyatakan bahwa pemberian amnest...
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Penegakan Hukum Terhadap Tindak Pidana Tentang Penggunaan Kekuatan Gaib Pada Pasal 252 UU No. 1 Tahun 2023

Penegakan Hukum Terhadap Tindak Pidana Tentang Penggunaan Kekuatan Gaib Pada Pasal 252 UU No. 1 Tahun 2023  Hartanto http://repository.widyamataram.ac.id/uploads/pdfs/LAPORAN_AKHIR_PENELITIAN_LPPM
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Location: Jl. Tata Bumi Selatan, RT.06/RW.08, Area Sawah, Banyuraden, Kapanewon Gamping, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55293, Indonesia
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A Multidimensional Study of the Law of Goods and Services Procurement Contracts in Indonesia

Hartanto Hartanto, Gusti Fadhil Fithrian Luthfan, Syakdiah Syakdiah  (Sinta 2) https://jurnal.unissula.ac.id/index.php/akta/article/view/44787 A Multidimensional Study of the Law of Goods and Services Procurement Contracts in Indonesia Hartanto¹ ) , Gusti Fadhil Fithrian Luthfan 2) & Syakdiah 3) 1) Faculty of Law, Widya Mataram University, Yogyakarta, Indonesia, Email: hartanto.yogya@gmail.com 2) Faculty of Law, Mulawarman University, Samarinda, Indonesia, Email: gustifadhil@fh.unmul.ac.id 3) Public Administration, Widya Mataram University, Yogyakarta, Indonesia, Email: syakdiah8@gmail.com   Abstract. Government procurement of goods/services always changes in the context of presidential regulations (Perpres), by making these regulations complete and in more detail; In this case, it is certainly a positive development to provide legal protection for contracting parties in the form of goods/services procurement agreements. Agreement or akad (Arabic) which is inte...
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Location: Jl. Kaligawe Raya No.Km.4, Terboyo Kulon, Kec. Genuk, Kota Semarang, Jawa Tengah 50112, Indonesia
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