Reconstruction of Criminal Provisions for Non-Tax State Revenue: A Case Study in the Mining Sector in Indonesia

Abstract

The weak law enforcement of Non-Tax State Revenues (PNBP) in Indonesia's mining sector is due to the weak criminal provisions in PNBP laws and regulations. This impacts the massive exploitation of resources without regard to the rights of the community to live properly and has not given a real PNBP to the state and given the number of violations found in the mining sector. Based on the doctrinal study, it is concluded that the current criminal provisions in the PNBP field are inadequate to be applied in the mining sector, considering that up to now, there has never been an investigation into the mining sector PNBP criminal acts. Reconstruction of PNBP criminal provisions, which is more ideal philosophically, juridically, and sociologically is needed, reflecting legal certainty, justice, and public benefit. The PNBP legal concept based on the reconstruction of criminal provisions recommends renewal of criminal articles containing legal certainty (such as criminal expiry and the mechanism and authority of Civil Servant Investigators in enforcing the law in the field of PNBP), public benefit (such as plea bargaining mechanism and the legal basis for justification of investigation of criminal acts in the event of in absentia), and justice (such as the formulation of ultimum remedium and the mechanism and exclusion of strict liability and vicarious liability in criminal acts in the field of PNBP). The results of the legal reconstruction of PNBP criminal provisions are expected to recover the state losses contained in the case studies that have been described through ultimum remedium, namely prioritizing administrative efforts as much as possible before implementing PNBP criminal provisions whose arrangements must be clear, certain, firm, and have an outcome on better compliance in the future.