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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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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