https://scientium.co.id/journals/index.php/calr <p>This Journal situates the study of public law within the political and socio-historical context that shapes how principles and rules of law develop. It retains its commitment to providing the reader with a comprehensive, accessible grounding in public law in terms of basic principles, institutional design and fundamental liberties, while providing materials that engage with the theoretical and conceptual aspects of constitutionalism, with comparative contrasts. The authors have provided questions to stimulate critical thinking through the materials and generous references for those wishing to dig deeper into a particular topic.</p> en-US editorial@scientium.co.id (Mochamad Nuruz Zaman) journal@scientium.co.id (Ryan Saputra Alam) Mon, 31 Jul 2023 00:00:00 +0000 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 https://scientium.co.id/journals/index.php/calr/article/view/383 <div><span lang="EN-US">Penerimaan pajak dari korporasi sangat signifikan bagi negara, namun penyalahgunaan korporasi masih terjadi. Hal ini didasarkan pada kekosongan hukum dalam hal penundaan atau penghentian penuntutan terhadap Wajib Pajak Badan yang melakukan tindak pidana di bidang perpajakan. Padahal, terdapat banyak permasalahan dan berulang dalam <em>criminal justice system</em> di Indonesia dalam hal kewenangan jaksa terhadap efek domino atas tindak pidana yang dilakukan oleh Wajib Pajak Badan yang selayaknya mempertimbangkan penguatan <em>Deferred Prosecution Agreement</em> (DPA) dalam perkara yang berkaitan dengan keuangan negara. Berdasarkan metode yuridis normatif dengan pendekatan-pendekatan berupa inventarisasi hukum positip, asas-asas hukum, serta sistematika hukum dan taraf sinkronisasi hukum, dihasilkan dua kesimpulan. Pertama,&nbsp;</span>kewenangan dan/atau diskresi DPA terhadap Wajib Pajak Badan belum diatur secara khsusus dan masih dalam rangka penghentian penyidikan tindak pidana di bidang perpajakan. Kedua, Kejaksaan Agung perlu menerbitkan peraturan perundang-undangan terkait DPA terhadap korporasi di Indonesia, termasuk Wajib Pajak Badan. Disarankan agar aturan DPA, termasuk tata cara, persyaratan formal dan persyaratan materiilnya, terdapat dalam tatanan Peraturan Pemerintah.</div> Adi Hardiyanto Wicaksono Copyright (c) 2023 Constitutional and Administrative Law Review https://scientium.co.id/journals/index.php/calr/article/view/383 Fri, 23 Dec 2022 00:00:00 +0000 https://scientium.co.id/journals/index.php/calr/article/view/461 <p><em>Members of the military as part of society have potential in terms of mixed military crimes, namely crimes committed by unscrupulous members of the active military whose offenses occur within the scope of civil society in Indonesia. Based on the doctrine of checks and balances which embodies civilian supremacy, the prosecution of active military personnel who commit mixed crimes is carried out by military administrators whose control remains with the Attorney General of the Republic of Indonesia.</em></p> Andhy H. Bolifaar Copyright (c) 2023 Constitutional and Administrative Law Review https://scientium.co.id/journals/index.php/calr/article/view/461 Fri, 30 Dec 2022 00:00:00 +0000