{"title":"PROBABLE CAUSE IN THE LOCAL TAX AND LEVY CRIMINAL","authors":"Leo B. Barus","doi":"10.56282/slr.v1i1.54","DOIUrl":"https://doi.org/10.56282/slr.v1i1.54","url":null,"abstract":"Criminal provisions for local or regional taxes and levies, as regulated in Article 181 and Article 183 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments, can create challenges for local taxes and levies and the potential for pre-trial. Based on juridical studies, two main conclusions are drawn: primary legal materials, secondary legal materials, and tertiary legal materials. First, the criminal provisions of Law Number 1 of 2022 do not provide legal certainty, considering that there is no lex specialist for investigators in the field of local taxation and levies in interpreting sufficient probable cause. Second, it is necessary to renew the criminal provisions in Law Number 1 of 2022 as the lex specialist of criminal law, including formulations of definitions, parameters, and standards of sufficient probable cause. It is recommended that the renewal of the criminal provisions of local taxes and levies contain normative provisions regarding adequate probable cause.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133514350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"REORIENTATION OF PUBLIC SERVICES IN INDONESIA: A STUDY OF TRANSCENDENTAL DIMENSIONS OF LAW","authors":"M. Zaman, dan Ryan Saputra Alam","doi":"10.56282/slr.v1i1.56","DOIUrl":"https://doi.org/10.56282/slr.v1i1.56","url":null,"abstract":"Public service is one of the means to build public trust to realize national development goals. However, the report received by the Ombudsman of the Republic of Indonesia which shows the implementation of public services has not been to the needs and changes in various fields of community, national, and state life. Concerns about the inefficiency of public services and many rules and standard operating procedures indicate the need for the reorientation of public services in Indonesia. Based on normative juridical studies, two conclusions were produced. First, public services in Indonesia so far are only for the fulfillment of certainty of laws and regulations, which seem to be just fulfilling formal justice. Second, it is necessary to reorient public services, namely public services that explore transcendental dimension laws, so that the general knowledge offered by the state to its people can exceed the limitations of written rules by giving the meaning of every existing law by not going out of laws born of ideal nature, which is true. This can be conducted by synthesizing a priori knowledge with apository knowledge. Inside a priori of public service, the implementation must show on the condition of a good experience while remaining based on a rational way of thinking.","PeriodicalId":170434,"journal":{"name":"Scientium Law Review (SLR)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116842063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}