Artikel (64)
Law No. 16 of 2009 concerning General Provisions and Tax Procedures (UU KUP) focuses on corporate criminal liability and criminal sanctions related to criminal offenses in the field of taxation. This stems from criminal responsibility to corporations as a prerequisite for corporate punishment. Crimi...
Corruptio; Vol. 4 No. 2 (2023); 81-92 | 2023
A deferred prosecution agreement (DPA) is an attempt to delay prosecution by making an agreement between the prosecutor and the corporation that committed the crime. This system has been implemented in the United Kingdom and the United States. DPA is one of the solutions to problems in the process o...
Corruptio; Vol. 4 No. 2 (2023); 73-80 | 2023
Corruption is one of the Extra Ordinary Crimes because of the difficulty of proving the crime by law enforcement. In the enforcement and eradication of corruption crimes, there are several problems faced, one of which is in settlement of corruption crimes through juridical settlement, namely the exi...
Corruptio; Vol. 4 No. 1 (2023); 61-72 | 2023
Indonesian criminal law adheres to the criminal conviction system in absentia, namely the criminal conviction system in the absence of the Defendant. Justice in absentia is only allowed for traffic offenders. Then how is the judiciary in absentia applied in cases of corruption crimes. This research ...
Corruptio; Vol. 4 No. 1 (2023); 51-60 | 2023
So far, corrupt convicts continue serving full sentences even though they have paid part of the replacement money. At the same time, there is no specific formulation regarding calculating the amount of compensation paid for the length of imprisonment for replacement money that needs to be paid more....
Corruptio; Vol. 4 No. 1 (2023); 41-50 | 2023
Indonesia is still struggling to break free from the shackles of corruption. Corruption does not only occur at the central government level, but corruption also occurs at the village government level. Such a large source of village funding is a consequence of the enactment of the Village Law Number ...
Corruptio; Vol. 4 No. 1 (2023); 27-40 | 2023
Illegal levies are the designation of all forms of levies that are unofficial, which have no legal basis, so the act of levies is referred to as illegal levies. One of the criminal acts of corruption that occurs in people's lives is illegal fees. An example of a criminal case of illegal fees is the ...
Corruptio; Vol. 4 No. 1 (2023); 13-26 | 2023
Indonesia implements a punishment system that refers to the absolute theory or theory of retaliation and retributive flow, namely the imposition of punishment is an absolute consequence that must exist as a retaliation to people who have committed crimes so that the basis for justifying the impositi...
Corruptio; Vol. 4 No. 1 (2023); 1-12 | 2023
Corruption is a problem that is detrimental to state finances. The magnitude of the handling of corruption cases and the handling of the investigation process to execution will not be comparable if the corruption has a slight state loss. Unlike the punishing justice method with the current developme...
Corruptio; Vol. 3 No. 2 (2022); 135-144 | 2022
Today's paradigm for resolving corruption issues should move from retributive to restorative justice. The existing criminal justice system, which stresses retributive justice, is incapable of achieving the goals intended by the law's drafters, namely the suboptimal restitution of public financial lo...
Corruptio; Vol. 3 No. 2 (2022); 123-134 | 2022