Pengesampingan Prinsip Persamaan Dimuka Hukum Atas Izin Pemeriksaan Pejabat Negara

Suka'arsana, I Komang; Wangga, Maria Silvya E.

doi:10.14710/mmh.45.1.2016.11-17

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“…This principle is also regulated in criminal procedure law and the Judicial Power Law, as stated in Point 3a of the General Explanation of the Criminal Procedure Code, which formulates "equal treatment of every person before the law without discrimination" and Article 4 of the Judicial Power Law which emphasizes that "the court shall adjudicate according to the law without discrimination." 25 Some laws regulate the suspension of the principle of equality before the law as mandated in Article 27 (1), and Article 28D (1) of the Indonesian Constitution, namely for government officials reflected through special rights. However, the suspension is not immunity from criminal accountability but is somewhat procedural.…”

Section: B the Principle Of Equality Before The Law And The Doctrine ...mentioning

confidence: 99%

SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2

Sinaga

Santoso

2023

Scientium Law Review

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Gap yuridis dan gap empiris yang terjadi dalam banyak putusan tindak pidana di bidang perpajakan di Indonesia masih menimbulkan seringnya permasalahan sentencing disparity tanpa dasar pembenaran yang jelas. Perlu dan mendesak untuk melakukan studi yuridis normative dalam menjawab 2 (dua) rumusan permasalahan yang ada, mengingat fungsi utama pajak adalah fungsi budgeter dan fungsi mengatur (regulerend). Disimpulkan bahwa saat ini hanya terdapat Pasal 44B UU KUP yang dapat mengurangi terjadinya sentencing disparity di bidang perpajakan di Indonesia, sehingga perlu konsep equality before the law dan checks and balances dalam menangani sentencing disparity di Indonesia, yang umumnya terdiri dari disparitas lintas integrated criminal justice system, disparitas horizontal peradilan, dan disparitas vertikal peradilan. Disarankan agar terdapat Peraturan Mahkama Agung tentang Pedoman Pemidanaan Tindak Pidana Perpajakan, dan Peraturan Kejaksaaan Agung tentang Pedoman Penuntutan dan Pra-Penuntutan Tindak Pidana di Bidang Perpajakan, eksaminasi dan diseminasi public setiap putusan yang menghasilkan putusan yang mengandung sentencing disparity tanpa dasar pembenaran yang jelas, dan penguatan lembaga pengawas masing-masing integrated criminal justice system, seperti Komisi Yudisial, dan Mahkamah Agung.

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Section: B the Principle Of Equality Before The Law And The Doctrine ...mentioning

confidence: 99%

SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2

Sinaga

Santoso

2023

Scientium Law Review

View full text Add to dashboard Cite

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Pengesampingan Prinsip Persamaan Dimuka Hukum Atas Izin Pemeriksaan Pejabat Negara

Abstract: AbstrakPrinsip persamaan dimuka hukum (

Cited by 1 publication

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SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2

SENTENCING DISPARITY IN TAXATION AND EFFORTS TO OVERCOME THE CONSEQUENCES (Part 1 of 2

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