Abstract:Money politics, referred to as "the mother of corruption," is a major and frequent problem in Indonesia’s direct leadership succession processes. Voter choice is not merely a procedure; the electoral process is an important…
rtant instrument to correct, assess, evaluate, and improve the administration of government. If vote-buying is allowed to continue, its impact can be significant and even harm the state or regions. Candidates who win through vote-buying have the potential to maintain power in an unhealthy manner.
This study aims to analyze the role of the Election Supervisory Agency (Bawaslu) of Tanimbar Islands Regency in efforts to prevent vote-buying during the 2024 Regional Head Election. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Findings indicate that Bawaslu implemented various preventive strategies, such as public outreach, vulnerability mapping, and anti–vote-buying patrols. However, several constraints were identified, including limited human resources, difficult and remote geographic conditions, and a local political culture that remains tolerant of vote-buying transactions. This study recommends increasing community participation, utilizing technology in oversight activities, and strengthening cross-institutional collaboration to make efforts to prevent vote-buying more effective.
Abstract:This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice…
nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.
Abstract:This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based…
d on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
Abstract:Beneficial Owner or beneficial owner in Presidential Decree Number 13 of 2018, explained as holder power and authority the highest one has control full towards the Corporation as a GMS. Based on his rights as regulated…
� in Presidential Decree Number 13 of 2018 , Beneficial Owners have equal standing with Major Shareholders who have shares , rights sound and get profit more of the 25% where has exceeding the ownership limit share holder share main namely at least 20% in the company . Corporations are often used as tool somebody For avoid not quite enough answer disclosure origin treasure riches as well as use assets . Misuse ownership benefit can harm holder share minorities , employees , creditors , and lead to crime businesses that are detrimental to the country, such as act criminal corruption , crime criminal money laundering , crime criminal funding terrorism , and others . The role of notaries in recognize Owner Sorry in Corporations , have obligation For to apply principle recognize Owner Benefits done through identification , verification and monitoring towards the Corporation as user service as regulated in Presidential Decree Number 13 of 2018 and Perkumham Number 15 of 2019. However , in reality matter the Not yet can implemented in a way maximum because of its complexity structure ownership in a Corporation and No existence clarity position about Beneficial Owner or beneficial owner in UUPT, apart from That Still many Corporations as user services that are still Not yet cooperative in give information related The Beneficial Owner is the real . Vacancy law related position Beneficial Owner or beneficial owner in a Corporation because Still Not yet there is arrangement legislation that regulates in a way clear and specific .
Abstract:The death penalty is the heaviest criminal sanction in the criminal system in Indonesia. It can be said that this is because the death penalty takes a person's life, where the right to life is the basic right of every person.…
rson. In Indonesia, the death penalty is applied to general crimes with serious qualifications and special crimes which are classified as serious crimes. One specific crime that can be sentenced to death is corruption because its impact is so dangerous for the survival of a country. This article will analyze the existence of the death penalty in anti-corruption laws. The results of this research indicate that the existence of the death penalty in anti-corruption law is specifically for corruption committed under certain circumstances. The particular situation in question is corruption carried out in an emergency situation.
Abstract:The enactment of Law Number 3 of 2024, as the second amendment to Law Number 6 of 2014 concerning Villages, has introduced new challenges in the governance of village administration, particularly in the legal accountability…
ity of village heads in managing village finances. Although the law outlines the authority of village heads, it does not explicitly stipulate provisions for criminal or civil sanctions in cases of abuse of power. This normative gap poses potential risks of harm to village communities due to the weak legal accountability mechanisms. This study aims to examine and analyze the legal implications of the normative vacuum in village regulations and to emphasize the urgency of establishing more specific and binding implementing regulations. Employing a normative juridical research method through statutory and conceptual approaches, this study analyzes relevant legislation and supporting legal literature. The findings reveal that the absence of clear legal sanction provisions in the Village Law creates a legal grey area that can be exploited for administrative misconduct and corruption. Therefore, regulatory reform is required in the form of amendments or the formulation of implementing regulations that explicitly define the types of sanctions and legal accountability mechanisms for village heads. The novelty of this study lies in its systematic identification of legal loopholes that have received limited attention in existing village law literature, as well as its concrete proposals for regulatory reformulation aimed at strengthening accountability and transparency in village financial management.
Abstract:Abstract: "Tax Me" is an application engaged in tax consulting services that is run through a mobile platform. The problems that are often faced by the public, especially taxpayers, are difficulties in choosing reliable…
and trusted tax consultants because many tax consultants embezzle money and slow down the tax reporting process, as well as the lack of knowledge of taxpayers about all tax regulations, a complicated and frequently changing tax system, and also there are still negative public assumptions about taxes such as corruption in taxes that have been paid by taxpayers. The "Tax Me" application was developed using the System Development Life Cycle (SDLC) system development methodology. This application was developed as a forum for tax consulting services in collaboration with the Directorate General of Taxes (DGT) institution which is able to provide transparent and reliable tax consulting services. "Tax Me" is expected to be able to provide education to taxpayers, overcome taxpayers' concerns about the tax calculation and reporting process as well as in choosing a tax consultant who can be trusted. In addition, several features of the "Tax Me" application such as: NPWP, Tax Calculation, Tax Consultation, Report & Check Annual Tax Return, E-Billing & Pay Tax, Tax Reminder and Tax Article.
Keywords: directorate general of taxes (DJP); tax; tax me; taxpayer
Abstrak: “Tax Me†adalah aplikasi yang bergerak pada bidang pelayanan konsultasi pajak yang dijalankan melalui platform mobile. Masalah yang sering dihadapi oleh masyarakat khususnya Wajib Pajak adalah kesulitan dalam memilih konsultan pajak yang dapat diandalkan dan dipercaya karena banyak konsultan pajak yang menggelapkan uang dan memperlambat proses pelaporan pajak, serta kurangnya pengetahuan Wajib Pajak mengenai segala peraturan perpajakan, sistem perpajakan yang rumit dan sering berubah, dan juga masih ada anggapan negatif masyarakat tentang pajak seperti korupsi atas pajak yang telah dibayarkan oleh Wajib Pajak. Aplikasi “Tax Me†dikembangkan dengan menggunakan metodologi pengembangan sistem System Development Life Cycle (SDLC). Aplikasi ini dikembangkan sebagai wadah layanan konsultasi perpajakan yang bekerja sama dengan lembaga Direktorat Jenderal Pajak (DJP) yang mampu memberikan layanan konsultasi perpajakan yang transparan dan terpercaya. “Tax Me†diharapkan mampu memberikan edukasi kepada Wajib Pajak, mengatasi kekhawatiran Wajib Pajak terhadap proses perhitungan dan pelaporan pajak juga dalam memilih konsultan pajak yang dapat di percaya. Disamping itu, beberapa fitur dari aplikasi “Tax Me†seperti: NPWP, Hitung Pajak, Konsultasi Pajak, Lapor & Periksa SPT Tahunan, E-Billing & Bayar Pajak, Pengingat Pajak dan Artikel Pajak.
Kata kunci: direktorat jenderal pajak (DJP); pajak; tax me; wajib pajak
Abstract:Abstract: Activities in the world of education and institutions are documents that must be documented which can be used as activity reports to the leadership. One such documentation is attendance documentation because attendance…
tendance is sometimes very sensitive because it affects the prerequisites for further activities. Meanwhile, most attendance systems currently use conventional methods, namely printing attendance forms and participants taking notes on the form. After completion of the event, it is recorded in an electronic storage and the original sheet is archived. Meanwhile, universities and schools are required to be sensitive to technology so that they are not out of date. So the researchers proposed a presence system based on Scan Id QR Code based on Restful Web Service technology with the following process: (i) Schedule 1 time in advance; (ii) attendance by scanning the QR-Code ID to a scanner; (iii) Attendance monitoring. This proposed technology can be used for multi-platform and multi-event, so that to use this presence system, each agency can list its activities and its members. And as a member, you can do attendance by just scanning the QR-Code Id you have into a scanner. The development of this system uses the web engineering method because this method is appropriate for developing this system. So that the system is deemed capable of trimming the administration of the committee and minimizing the problem of data fraud and corruption.
Keywords: presence, qr-code, web engineering
Abstrak: Kegiatan pada dunia pendidikan dan instansi merupakan dokumen yang wajib didokumentasikan yang dapat digunakan sebagai laporan kegiatan ke pimpinan. Salah satu dokumentasi tersebut adalah dokumentasi presensi kehadiran karena presensi kehadiran terkadang sangat sensitif karena mempengaruhi prasyarat kegiatan selanjutnya. Sedangkan hampir besar sistem presensi saat ini menggunakan cara konvensional yaitu cetak formulir presensi dan peserta mencatat di formulir tersebut. Setelah selesai acara, dicatat di penyimpanan elektronik dan lembar aslinya diarsipkan. Sedangkan universitas dan sekolah dituntut peka terhadap teknologi agar tidak ketinggalan zaman. Sehingga peneliti mengusulkan sistem presensi berbasis dengan Scan Id qr-code berbasis teknologi Restful Web Service dengan proses sebagai berikut: (i) Jadwal 1 kali diawal; (ii) Presensi dengan cara scan Id qr-code ke mesin scanner; (iii) Pemantauan kehadiran. Teknologi yang diusulkan ini dapat digunakan untuk multi platform dan multi event, sehingga untuk menggunakan sistem presensi ini, setiap instansi dapat membuat daftar kegiatan dan anggotanya masing-masing. Serta sebagai anggota dapat melakukan presensi hanya melakukan scan Id qr-code yang dimiliki ke mesin scanner. Pengembangan sistem ini menggunakan metode web engineering karena metode tersebut tepat untuk mengembangkan sistem ini. Sehingga sistem tersebut dirasa mampu memangkas administrasi panitia dan memperkecil permasalahan kecurangan dan rusaknya data.
Kata kunci: presensi, qr-code, web engineering