This study critically examines the implementation of Article 20 of Law No. 31/1999, as amended by Law No. 20/2001, concerning the eradication of corruption (UU Tipikor), with a focus on corporate accountability in corruption offenses. It aims to address three primary concerns: (1) the practical application of corporate liability mechanisms, (2) the effectiveness of sanctions imposed on corporations, and (3) the legal obstacles that impede the full enforcement of corporate criminal responsibility. Employing a normative legal approach, this research integrates statutory analysis, case law evaluation, and theoretical exploration. The findings highlight considerable challenges in proving corporate liability, as well as the limited scope and effectiveness of current penalties. These difficulties stem from ambiguities in distinguishing between the responsibilities of individuals and the corporation, and the lack of consistent legal interpretation by law enforcement authorities. The study proposes a set of recommendations, including the formulation of clear technical guidelines, the continuous professional development of legal practitioners, the enhancement of sanctions against corporations, and the establishment of a centralized database of judicial decisions involving corporate criminal liability. These measures are essential to ensure more effective corporate accountability and the prevention of systemic corruption in Indonesia.

The Republic of Indonesia is a constitutional state, as specified in Article 1, Paragraph (3) of the 1945 Constitution. As a nation that upholds the rule of law as the highest authority in its governmental system, the existence of the Judiciary plays a central role as an absolute requirement for upholding the supremacy of law to ensure justice. According to the provisions of Article 24, Paragraph (2), the Supreme Court and the Constitutional Court are institutions with the highest authority in enforcing law and justice in accordance with the mandate of the Constitution. The 2024 Indonesian Presidential and Vice-Presidential Election, also known as the 2024 Presidential Election, is the fifth such election in Indonesia to choose the President and Vice President of the Republic of Indonesia. The results of this election triggered various reactions from different groups. Criticism of the results, particularly from opposing candidates, was not uncommon. This debate occurred not only among political elites but also within the broader community. The purpose of this study is to examine the factors influencing the Constitutional Court's decision regarding the results of the 2024 Presidential Election and its impact on Indonesia's political and legal systems. This research employs a normative juridical legal approach, using library research as the primary data source. The study reveals that in resolving disputes over the 2024 Presidential Election results, the Constitutional Court considered valid and relevant evidence, despite dissenting opinions from some judges. The decision's impact-both in terms of the winner's legitimacy and public perception-can either enhance or deteriorate public views on the quality of Indonesia's democracy. This research is expected to provide deeper insights into the role of the Constitutional Court in safeguarding electoral integrity, addressing political controversies, and its implications for Indonesia's future political system.

The dynamics of legal politics in resolving conflicts through mediation in Indonesia. The mediation process is an alternative dispute resolution that is increasingly popular in Indonesia, both in the context of civil and socio-political conflicts. This research aims to analyze the role of mediation in resolving conflicts as well as the impact of legal politics involved in this process. Mediation in Indonesia often involves political factors that influence the course of the process, both from the government, judicial institutions and other related parties. In this study, the author examines various cases of successful and failed mediation, and explores how political intervention can strengthen or hinder the effectiveness of mediation. The research results show that although mediation offers a peaceful solution, political dynamics are often an obstacle that needs to be considered in optimizing this route as a means of resolving disputes. This paper is expected to provide a deeper understanding of the challenges and opportunities of mediation in the Indonesian legal system.

In order to preserve and uphold the honor, dignity, and the behavior of the judge is required to supervise the attitude of the constitutional judge to fit the code of ethics, so that each judge's ruling will be implemented in order to enforce the law and justice based on Pancasila and the Constitution 1945 asapermanent legal political for supervision of the constitutional judges . Meanwhile legal politics incidental that becomes a choice among others: a) Behavior of Constitutional Judges are supervised by the Board of Ethics established by the Constitutional Court, and for the reported judges or suspected violations of ethic codes of Constitutional Judges formed by Honorary Council of Constitutional Judges who were proposed by Ethics Council, with the task of implementing and serving as judicial ethic; and b) there is no judicial supervision against Constitutional Court's decision as well as supervision of a court decision which was in the Supreme Court through the mechanism of legal remedies ( ordinary and extraordinary).

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

Village funds disbursed by the government sourced from the APBN are still considered as assets that continue to be targeted by certain Village Heads with low morals. The high political costs to get the number one seat in the village cause people to do anything to get it. Because the village funds disbursed are quite tempting. In just one year in mathematical calculations, the capital spent during the process of getting the position of village head can be returned. Therefore, the suboptimal performance of the village head is due to many stumbling blocks of interest. The village head is no longer focused on the promised programs. The village head only focuses on efforts to return the campaign funds spent so far. The high number of corruption cases that hit the village head if it does not become the government's attention, the disbursement of village funds which were originally intended to make the village strong, advanced and independent will be in vain. That is why the role of the Village Consultative Body is needed here, an independent institution whose status is outside the village government. The function of the BPD which is expressly stated in the village law has not been implemented optimally, this results in village fund leaks always occurring every year in almost all regions of Indonesia. This study uses a normative legal research type, namely research that focuses on research on related laws and regulations. The results of this study indicate that Village Fund Supervision in Improving the Performance of the Village Consultative Body has not been guided and based on the principles of Law No. 6 of 2014 concerning Villages. The BPD has not fully carried out its functions. And the obstacles experienced are mainly in the HR aspect besides the absence of regulations that explicitly explain how the technical supervision of the allocation of village funds.

Criminal accountability by perpetrators of criminal acts of corruption committed individually or collectively is very important in eradicating criminal acts of corruption and providing a deterrent effect to perpetrators of criminal acts of corruption.  Corruption currently occurring in Indonesia is in a very serious position and is deeply rooted in every aspect of life. The development of corrupt practices from year to year is increasing, both in terms of the quantity or amount of state financial losses and in terms of quality, which is increasingly systematic, sophisticated and its scope has expanded in all aspects of society.The method used in this research is descriptive analysis. Research data sources are generally distinguished between data obtained from library materials (secondary data). Normative legal research methods only recognize secondary data. The secondary data consists of primary legal materials, secondary legal materials and tertiary legal materials. In this research the author used qualitative analysis to analyze the data. Where qualitative analysis is a way of analyzing data sourced from legal materials based on concepts, theories, statutory regulations, doctrine, legal principles and expert opinions as well as the author's own views.This research aims to find and examine more deeply the legal instruments in the context of accountability for perpetrators of criminal acts of corruption committed jointly. The results of this research are influenced by certain factors, and as a result of acts of corruption, responsibility can be imposed on perpetrators of criminal acts of corruption, not only those who commit corruption individually, but also those who do it together.
 

Korganization in nation building is very significant. Corporations can be said to be pillars of the nation's economy. Corporations are very influential not only on economic aspects, but also social, political and other aspects. As time goes by, crimes committed by corporations arise. The Criminal Code which does not recognize corporations as legal subjects opens up opportunities for individuals to take advantage of this legal loophole. The regulations governing corporate responsibility currently in effect are considered less effective and efficient. Provisions that clearly regulate "corporate criminal liability" are still at the Draft Criminal Code stage. Based on the research results, it was found that the corporate responsibility system has several doctrines or theories in determining responsibility. These theories include "identification doctrine, aggregation doctrine, reactive corporate fault, strict liability and vicarious liability." This research aims to increase knowledge regarding criminal responsibility by corporations. This research supports the immediate ratification of the Draft Criminal Code as an answer to legal problems regarding criminal acts committed by corporations. The method used in this research is normative juridical, with data collection techniques namely literature study. The data obtained in this research comes from writings or scientific works in the form of books, journals, dissertations and other literature.
 
 
 

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.

Forest areas are open natural resources that have potential and an important role in supporting human needs. However, as time goes by, natural resources in the forestry sector are starting to decline due to the large number of business entities or corporations carrying out illegal logging activities. If this is allowed to continue continuously, damage to Indonesia's forests will increase and will have a major impact on the economy due to decreased state income. The research method used in this research is a normative legal method which examines Law Number 18 of 2013 concerning Prevention and Eradication of Forest Destruction and other laws as research material by taking a statutory approach (Statute Approach) obtained from literature studies ( Library Research). This research aims to determine the impact of illegal logging carried out by corporations and to determine criminal legal sanctions for illegal logging carried out by corporations based on Law number 18 of 2013 concerning Prevention and Eradication of Forest Damage. From the problem formulations above, it can be concluded that corporate crime resulting from illegal logging activities is a major crime and is very dangerous and threatens the lives of humans, animals and plants.