Criminal Responsibility Research Articles

Refinement of Taxpayer Legal Subject provisions in the New Criminal Code against the Offence of Corporate Tax Avoidance in Indonesia

Law No. 16 of 2009 concerning General Provisions and Tax Procedures (UU KUP) focuses on corporate criminal liability and criminal sanctions related to criminal offenses in the field of taxation. This stems from criminal responsibility to corporations as a prerequisite for corporate punishment. Criminal acts in the field of taxation are regulated in the KUP Law in terms of legal subjects covered by the KUP Law and criminal sanctions in the event of a violation of the criminal act, but there are inconsistencies in criminal liability for corporations and criminal sanctions regulated in Articles 38, 39, and 39A UU KUP, thus creating uncertainty in law enforcement. In addition, corporate law enforcement has no basis for calculating the conversion of substitute imprisonment if the defendant is unable to fulfill the fine as stipulated in the decision. The research method used is normative juridical which refers to laws and regulations regarding taxation accompanied by literature studies in the form of books, journals, and others. Data analysis was carried out through a qualitative descriptive approach to describe legal phenomena that occur in order to find solutions to problems through a specific conclusion. The results of the study show that the formulation of offenses in the KUP Law is actually inconsistent with the theories of criminal responsibility in the context of criminal law, even though Articles 38, 39, 39A and 43 are intended to regulate criminal provisions in the field of taxation. The problems of the judge's decision above can be resolved when in the future the New Criminal Code is implemented, which substantially explains in detail legal subjects in classification by using cumulative punishment. seen from the articles that have corporate elements in Articles 45-50 Criminal code.

On the issue of criminal liability in the national pharmaceutical sector: theoretical foundations and practical aspects

A separate segment in the activity of streamlining, stability, and protection of relations arising in the pharmaceutical sphere should be noted the state’s reaction to criminal offenses and, accordingly, the assessment of the actions of persons who commit such offenses. The aim of the work – is to study the current issues of regulatory and legal support of criminal liability in the pharmaceutical sector. Results. The theoretical nature of the criminal responsibility of pharmaceutical workers is revealed from not only legal but also social and moral positions. The legal basis for the status of pharmaceutical workers as distinct subjects of criminal activity is underscored. It has been proven that the object of crimes committed by pharmaceutical workers as a special subject is, first of all, social relations arising in the sphere of human life and health protection; public health (public health); relations arising during the circulation of narcotic drugs, psychotropic substances, and precursors. Differences in terminology defining the object of pharmaceutical crimes are emphasized. Conclusions. The main aspects determining the problem of the qualification of crimes committed in the pharmaceutical sector of the healthcare industry were analyzed. From the standpoint of criminal law theory, the object, subject, objective, and subjective sides of pharmaceutical crimes were characterized.

Criminal Responsibility For Perpetrators Of Fraud By Means Of Hypnosis

This study aims to analyze the criminal liability of perpetrators of fraud by means of hypnosis. This research is a normative literature research as a legal material collection technique which is then analyzed qualitatively and presented descriptively. As for the results of this study, taking other people's goods by means of hypnosis can be categorized as a criminal act of fraud because of the fulfillment of one of the elements of the offense of fraud, namely the element of deception, which is an act of action carried out in such a way that the act creates trust or confidence in the truth of something to another person where it can influence people to move other people to hand over something to him to be his goal in owning other people's goods. And if done consciously and there are consequences caused by the act. Next, the theory of criminal responsibility that is appropriate to be applied in this case is the doctrine of the essential elements of crime, namely actus reus (physical element) mens rea (mental element), namely the state of mind. The dualism school, on the other hand, states that only the actus reus is an element of an offense, while the mens rea includes the responsibility of the maker. The crime of fraud with hypnosis in its enforcement efforts still has many obstacles, including people who are victims who are reluctant to report, legal substance factors, law enforcement factors, supporting facilities and facilities for crime prevention. And the factor of public awareness of the law.

Criminal Liability Against Police Negligence for the Shooting of Tear Gas in Kanjuruhan Causing Victims

Based on Roscoe Pound's opinion, the notion of criminal responsibility is a person's obligation to pay retribution that will be received by the perpetrator from someone who has been harmed (the victim). Criminal liability is a person's responsibility for the crimes he commits. The purpose of criminal liability is to determine whether a person who has committed a crime can be held accountable or not. This article will discuss criminal liability for police negligence for the act of shooting tear gas at the Kanjuruhan stadium, where the negligence of the police was due to a lack of caution and carelessness in acting using force in police actions. Namely not being careful and acting without considering the risks in using chemical weapons in the form of tear gas. The use of tear gas should be guided by the principles stipulated in the Police Chief Regulation No. 1 of 2009 concerning the Use of Force in Police Actions. However, in practice the police were negligent and ignored the risks of using tear gas at the Kanjuruhan stadium. The form of the mistake is acting without considering the dangers and threats, and not predicting the possible consequences that will occur. Because his negligence in using tear gas at the Kanjuruhan Stadium had a detrimental impact on other people and on the Indonesian National Police, namely causing deaths and injuries. Due to the Kanjuruhan incident, many of the victims' families have asked for justice for the police's actions in the tear gas shooting at the Kanjuruhan stadium, so that the police actions in the tear gas shooting are considered to be the triggers for the deaths and injuries that need to be held criminally accountable.

Application of diversion in the investigation of criminal acts in the field of traffic against children

The aim of this research is to analyze the application of diversion in restorative justice in the Juvenile Criminal Justice System. The type of research carried out is descriptive research with a normative legal research type related to the application of diversion in restorative justice in the criminal justice system. The results of the research show that the implementation of diversion in restorative justice in the system of implementing diversion for children who are in conflict with the law in the juvenile justice system, is the implementation of a system in restorative justice to provide justice and legal protection to children who are in conflict with the law without ignoring the child's criminal responsibility. Diversion is not a peaceful effort between children in conflict with the law and their victims or families, but rather a form of punishment for children in conflict with the law in an informal way. The recommendation in this research is that law enforcement officers, in carrying out their duties of investigation, prosecution, examination and determining case decisions at court hearings, should prioritize the application of diversion as an alternative to the application of imprisonment. There needs to be massive outreach regarding diversion to the community. The government should provide diversion facilities and infrastructure in order to guarantee protection for children.

Implementation of Criminal Responsibility Arrangements for Perpetrators of Prostitution

Prostitution is an act that is morally and mentally damaging which can also destroy the integrity of the family. Still, positive law itself does not prohibit perpetrators of the practice of prostitution but only prohibits those who provide a place or facilitate the practice of prostitution. This research aims to understand and find out the philosophy of the existence of criminal liability regulations for perpetrators of prostitution. The research method used is Empirical Legal Research using empirical facts taken from human behavior, both verbal behavior obtained from interviews and real behavior carried out through direct observation. Because this research examines people in their living relationships in society, the empirical legal research method can be said to be sociological legal research taken from facts in a society, legal entity or government agency. The research results show that the provisions of the Criminal Code can only be used to trap pimps/pimps/prostitute prostitutes. Meanwhile, articles that can be used to trap prostitutes/users are regulated in each regional regulation. So, the handling of prostitution cases depends on the location of the area where the crime occurred. Apart from that, criminal charges for prostitutes can be related to the article on adultery, which is regulated in Article 284 of the Criminal Code.

Economic potential of farmers in providing the development of rural territorial communities

Introduction. Increasing the economic potential, in particular of farms, is one of the important problems of the current development of Ukraine. Taking into account Russia's military aggression against Ukraine, the urgent national task is not only to stabilize the economy, but also to ensure stable social development. In this context, the economic potential of farms should contribute to the development of rural territorial communities. The purpose of the paper is to analyze issues related to criminal responsibility for committing crimes during armed aggression in Ukraine. The purpose of the paper is consists in substantiating the importance of the economic potential of farms in ensuring the stable development of rural territorial communities. Results. An economic analysis of the activities of Ukrainian farmers in the pre-war period was carried out and certain directions of the realization of reserves were identified. Attention is focused on the growth of the profitability of farms of the main types of production. It was determined that the reserves of increasing the potential can be an increase in the number of farms, an increase in the area of agricultural crops. Such problems of potential formation as significant damage or complete destruction of property, enlistment of men for military service, disruption of economic relations, insufficient budgetary support are singled out. Such proposals regarding the use of this potential in the context of ensuring the development of rural territorial communities as the development of strategic and current development programs, the introduction of new current technologies for the cultivation of types of agricultural products or animals, the organization of processing, in particular with the use of household raw materials, participation in joint innovative projects of farmers and territorial communities, community assistance to farmers in the purchase of their products to provide kindergartens, schools, and other social institutions, which will have a positive effect for both parties. Conclusions. For Ukraine, the economic potential of farms is an important factor in the development of rural territorial communities. The performed economic analysis of the functioning of these farms, the identified reserves made it possible to formulate reasoned proposals for increasing the economic potential, which will contribute to the stable development of rural areas.

PERTANGGUNGJAWABAN PIDANA KOMANDO DALAM HUKUM PIDANA INDONESIA DAN BELANDA (SUATU STUDI PERBANDINGAN HUKUM)

Command responsibility is a form of criminal responsibility that specifically aims to ensnare commanders who know and allow not to prevent their subordinates from committing criminal acts as well as commanders who fail to take steps in the form of handing over their subordinates who have become perpetrators of certain crimes to the investigation, investigation and prosecution process. The concept of command responsibility is regulated by several international court forums such as the ICTR, ICTY and ICC. In its development, command responsibility is also regulated in national criminal law, several countries that regulate commando criminal responsibility include Indonesia and the Netherlands. The two countries regulate command responsibility in criminal laws outside the Criminal Code and exclusively apply command responsibility to certain types of crimes, namely crimes that are classified as the most serious crimes or gross human rights violations.

New system responses to juvenile crime

AbstractIn the Nordic countries, social work and child welfare interventions have traditionally played a central role in preventing children’s involvement in future crime. Hence, child welfare authorities, rather than the criminal justice system, have handled cases with children involved in crime. However, in 2019, Denmark enacted a new policy reform that constitutes a radical break with this long-standing tradition of welfarism. The policy reform introduced court-like proceedings for children under the minimum age of criminal responsibility. Cases concerning juveniles aged 10 to 17 who commit serious offences are now handled by Youth Crime Boards and the Youth Probation Service. In this article, we explore the complexities of these new responses to juvenile crime in Denmark. We do this by combining quantitative analyses of administrative data with qualitative interviews with case managers. We argue that the new Danish system is highly complex and targets a diverse group of children with punitive measures. With this, we hope to provide insights relevant to policy makers and practitioners implementing new juvenile crime prevention strategies.

Genoprettende ret i det danske ungdomskriminalitetsnævn?

AbstractThe Danish Youth Crime Boards were launched January 1, 2019. They were part of a new legislation to fight and prevent youth offending. The target group consists of offenders aged 10 to 17, of which those 10 to 14 are legally considered below the age of criminal responsibility. In the legislative framework it is recommended that the verdicts of the boards should have a ‘restorative character to the extent possible’. A new category of verdicts – instant reactions – is introduced in this context. It is noted in several places that these verdicts should be in line with the principles of restorative justice.
 In the current article, I examine this restorative aspect of the legislative framework of the boards, as well as how it is put into practice by the boards and perceived by board members. Not only does the legislative framework appear unclear on this aspect, it also does not seem to align with recognized international definitions of restorative justice, the principles of which the verdicts of the boards should be in line with.
 As of October 31, 2021, instant reactions had only been applied in 1.5% of the cases handled by the boards. A key reason for thisis that the municipal recommendations – on the basis of which the boards issue their verdicts – do not include instant reactions in the vast majority of cases. Furthermore, the author’s survey among board members displays a notable uncertainty regarding appropriate instant reactions as well as rather varied connotations of how restorative character should be understood in this context.
 The Danish political level displays dissatisfaction with the limited usage of instant reactions to date. Initiatives are on the way to address this point, including a catalogue of ideas for possible instant reactions. The author questions whether this approach will actually take the practice of the boards in a more restorative direction. Instead, the author suggests looking towards Norway for inspiration on this matter.

‘Caught between a rock and a hard place’

The societal approach towards juvenile offenders have, in a Nordic context, focused on care and treatment rather than punishment. As juvenile delinquency is seen as an ever-increasing problem, the social law efforts have been deemed insufficient by politicians and more emphasis has been placed on measures of criminal justice. Furthermore, procedural regulations have been subject to reform proposals in a repressive direction. At the same time, children’s rights have been strengthened for example by the UN Convention of the Rights of the Child becoming Swedish law.The legal consequences for juvenile offenders are thus a complex field of tension, in the middle of legal areas with often diametrically opposed goals and strategies. The question has also been raised whether juvenile offenders should be dealt with, within an entirely separate system.The purpose of this essay is to illustrate the conflict area and show a development in the legislature on juvenile offenders. Also, the question whether the increasingly repressive measures are compatible with children’s (human) rights is raised. The essay is based on Swedish conditions, but since Swedish legal debate in recent years have been strongly influenced by (sometimes questioned) Danish reforms such as e.g. lowering the age of criminal responsibility and introducing special Youth Crime Boards, Denmark will serve as a natural point of comparison.

An Appraisal of External influences in the Development of Corporate Criminal Responsibility in Cameroon

Legislations on corporate criminal responsibility often arise out of a pressing crisis, public outrage and the desire to be seen to have acted. However, the eventual enforcement of such legislation is often more weaker than originally promised. Despite the introduction of corporate criminal responsibility into the Cameroonian legal system, there are both institutional and human influences that have marked its development and implementation. It’s likely that external factors are able to affect the final content of the legislation and its implementation. This article analyses the external influences that have affected and which continue to affect the development of corporate criminal responsibility in Cameroon. This article also hails the insertion of corporate criminal responsibility in the revised Penal Code of 12 July 2016 as well as in other specific sectoral legislations. However, this article opines that the law poses very glaring challenges with regards to the imputation of corporate criminal liability and some practical challenges linked with the execution of some categories of sanctions which are not unconnected with the influences of some external parties. This article concludes with the call for the enactment of a specific corporate criminal code as well as the revision of the criminal procedure code in order to insert procedural provisions specific to corporate responsibility in Cameroon.

VOYAGA YETMAGAN SHAXSNI G‘AYRIIJTIMOIY XATTI-HARAKATLARGA JALB QILGANLIK UCHUN JINOIY JAVOBGARLIK MASALALARI

This article examines the issues of criminal responsibility for involving a minor in antisocial behavior. In addition, in the article, under Article 127 of the Criminal Code of the Republic of Uzbekistan, a minor is allowed to drink alcohol, use narcotic drugs and their analogues, or drugs and substances that are not considered psychotropic but affect a person’s intelligence, and the crime Aggravating circumstances, such as involvement, are also analyzed. Also, in the article, the author mentions the peculiar attraction of attracting a minor to antisocial behavior (cheating, abuse of trust), the use of physical force, and intimidation, i.e., the use of mental force (coercion). It was also analyzed by researching the opinions of scientists that it can be done through methods such as arousing malicious intentions (revenge, envy, and jealousy). Along with this, the article analyzes the law of the Republic of Uzbekistan “On the prevention of delinquency and delinquency among minors” and states that, according to this law, the lack of supervision and carelessness of minors is also a factor in the commission of this crime. In addition, appropriate proposals and recommendations were made for improving the criminal legislation in relation to this issue.

Criminal Liability of Illegal Parking Attendants (Study in Jayapura City)

This research departs from the widespread problems regarding illegal parking in Indonesia, especially in the city of Jayapura. The problem is then formulated into a problem formulation, namely what is the criminal responsibility of illegal parking attendants in Indonesia, using the example of a study in the city of Jayapura. The research method used in this paper is to use an empirical juridical legal approach. The results of the study show that parking attendants are subjects who commit illegal parking crimes which are a form of illegal levies. For illegal parking crimes committed by illegal parking attendants, they can be subject to Article 368 of the Criminal Code, Article 373 of the Criminal Code and Article 379 of the Criminal Code. The criminal responsibility of illegal parking attendants is the responsibility imposed on a person who carries out illegal parking activities. The types of criminal sanctions that can be imposed on illegal parking attendants are imprisonment or fines.

The Statutory Development for Criminal Responsibility based on International Trade Law of Aggressive Tax under Travaux Preparatoires: A Case Report of Joe Cinque

Purpose: Taxes are responsibilities of a company to comply with the goals of sustainable development. Corporate Code of Conduct must exercise tax compliance and avoid tax evasion as source of criminal liability. This paper aims to develop tax avoidance based on statutory interpretation concerning Hague Convention as its extrinsic material to extend the legal principle of travaux preparatoires. Hence, UNCITRAL legal modelling framework is utilized to make commercial transactions universal to trade law, for addressing legal gaps in marketing behavior of taxation system involving intellectual property of product design. Thus, this statutory interpretation intends to resolve issues for the lack of legal measures in protecting public safety resulting to increase in domestic violence proportional to massive terrorism serving as a question in deontology.
 Methodology: Tax aggressiveness is the obligation of the company to provide revenue distribution to public sector. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system. UNCITRAL model law is a legal arbitration concept of making “commercial” expand to other comparable jurisdiction of international trade. Hague Convention drafted travaux preparatoires to conceptualize a legal framework of making the commercial transactions universal to other extended territories in terms of international trade law.
 Findings: Corporate Governance is a systematic design of stakeholders and their corporate social responsibility to advocate sustainable development. Therefore, in terms of tax avoidance, the strict liability of the company must be addressed with constitutional issues and commercial responsibilities of selling its product design with elemental performance of domestic violence under Contracts for the International Sale of Goods (CISG) of United Nations Convention. The statutory interpretation for tax avoidance serves as a developed measurement to allocate funds, from sources of criminal actions, since deviation of tax avoidance would result to illegal diversions as criminal offenses from tax avoidance, for promotion of public welfare and safety in public sector, as well as in police enforcement of constitutional right.
 Recommendation: Corporate social responsibility must be observed as fulfillment of business ethics’ goals of financial intelligence to sustainable development of Corporate Governance. Thus, it is suggested for advocacy of artificial intelligence adoption as authorless works for promoting intellectual property as a constitutional right.

Raising the minimum age of criminal responsibility: lessons from the Scottish experience

ABSTRACT This paper explores the history of the reforms in Scotland which led up to the raising of the minimum age of criminal responsibility (MACR) in 2019, from age 8 to 12. It also showcases research evidence, from the Edinburgh Study of Youth Transitions and Crime, which indicates that there is both an ethical and empirical case for raising the MACR further, to at least 15. As we will argue, the Scottish experience demonstrates the dangers for governments of deploying punitive narratives around youth crime as a means of building political capacity. While progressive policy transformations, aimed at avoiding the criminalisation of children, have been hard won, fears that such practices are ‘soft options’ that will drive up youth offending are unfounded. Edinburgh Study findings demonstrate that the lives of children involved in serious offending are blighted by poverty and early trauma: factors beyond their capacity to control. They also demonstrate that diversionary and holistic approaches to dealing with children’s needs are associated with reductions in offending. Consequently, whilst the Scottish experience should give confidence to policy-makers about the positive impact that raising the MACR brings, we conclude that this is only a minimum necessary step in delivering justice for children.

Pertanggungjawaban Pidana Terhadap Pelaku Pengguntingan Bendera Negara Republik Indonesia

Introduction: The crime of insulting the Red and White flag in Karawang, West Java and Malasya, the flag with a hammer picture at Hassanudin University and the flag brushed with a Water Closet (WC) brush violates the provisions of Article 66 of the Law of the Republic of Indonesia Number 24 of 2009 in conjunction with Article 24 Letter a Law Number 24 Year 2009Purposes of the Research: Analyzing and explaining whether the perpetrators of insulting the flag can be held criminally responsible and forms of criminal responsibility for the act of insulting the red and white flag.Methods of the Research: It is normative juridical, using a legal, conceptual and case approach with primary and secondary legal materials and will be analyzed qualitatively.Results of the Research: Criminal liability from the first to the third case fulfills the five elements of responsibility, namely, there are perpetrators of criminal acts; there is an action; There is a mistake; capable of being responsible and against the law. Furthermore, the fourth case cannot be held accountable because the subject who committed the crime has a mental disorder that is not in accordance with the elements of criminal responsibility in Article 44 of the Criminal Code. The form of criminal liability in the first to third cases is individual, meaning that individual criminal responsibility is the form embedded in the case.

Principles and Penalties Applicable to Persons below 18 Years in the New Vietnam Penal Code

The article researches and analyzes the provisions of the 2015 Vietnam Penal Code on the age of criminal responsibility, the principles of criminal handling, the types of penalties that can be applied to people under 18 age (juveniles) committing a crime, from the perspective of a legal researcher, in order to provide readers with a multi-dimensional perspective on the criminal law policy of the State of Vietnam - a member of the United Nations Convention on the Rights of the Child 1989, against people under the age of 18 who commit crimes. The Vietnam’ Government has also signed with the Government of the Russian Federation an Agreement on mutual legal and judicial assistance in civil and family matters, family and criminal on August 25, 1998.

СУЧАСНІ НАПРЯМИ ЗАПОБІГАННЯ УХИЛЕННЮ ВІД МОБІЛІЗАЦІЇ ЯК ОДНОГО З ЕЛЕМЕНТІВ БЕЗПЕКИ В ДЕРЖАВІ

The article analyzes the characteristics of latest ways of preventing avoidance of mobilization as one of the elements of state security. Theconcept of “security” is defined as a multifaceted and complex socio-political, economic phenomenon, which objectively has a historical character and is associated with various forms and directions of interaction during the entire person’ life. It is noted that in order to ensure the state and society citizens, property, etc security, the question of the need to support the bodies functioning that are called to perform the functions of ensuring state security becomes relevant. One of such bodies engaged in this activity is Territorial center of recruitment and social support. As a result of the conducted research, it is possible to determine certain aspects that negatively affect the activities of these bodies. The Law of Ukraine “On Military Duty and Military Service” provides for medical examinations of conscripts and service men during conscription for military service. Re-examinations of conscripts are provided for by the Regulation on military medical examination in the Armed Forces of Ukraine once every five years. At the same time, the procedure for financing repeated inspections is not defined by departmental regulatory documents and other legislative acts. The article notes that the study of the activities of the Territorial center of recruitment and social support in conducting mobilization and preventing its evasion is relevant and necessary in today’s conditions. It is proposed at the legislative level to develop a mechanism for summoning conscripts to Territorial recruitment and social support centers without issuing summonses. After analyzing the results of the conducted research, it was proposed to include in the list of reasons “Verification of the fulfillment of military duty under the conditions of the legal regime of martial law’, which will allow to carry out qualitative measures to search for conscripts who evade military duty. Key words: security, mobilization, conscripts, criminal responsibility, administrative responsibility.

Pertanggungjawaban Pidana Terhadap Pelaku Pencurian dengan Pemberatan

The aim of this research is to find out how criminal responsibility is for perpetrators of theft with weights in the Legal Area of ​​the Medan District Court. The research method used is a normative legal method with a type of normative juridical research, where research focuses on studying the application of rules or norms in positive law. The results of this research show that the criminal and his partner were legally proven and promised to be guilty of committing the crime of "aggravated theft", the factor that caused the perpetrator to commit the crime of theft was because the criminal was addicted to drugs. The judge's decision stated that the fraudster did not find anything that could eliminate criminal liability for himself. Criminal liability for the defendant is imprisonment for: 10 (ten) months in prison minus the period of isolation that has been served and with an order that the defendant remain in detention.