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11 Indon. L. Rev. 1 (2021)

handle is hein.journals/indolawrev11 and id is 1 raw text is: Indonesia Law Review (2021) 1: 1 - 14 ISSN: 2088-8430 1 e-ISSN: 2356-2129 CRIMINISTRATIVE LAW': DEVELOPMENT AND CHALLENGES IN INDONESIA2 Nathalina Naibaho,* Harkristuti Harkrisnowo,* Suhariyono AR,** Andri G Wibisana* * *Faculty of Law, Universitas Indonesia, Indonesia; **Faculty of Law, Universitas Brawijaya Article Info Received : 27 August 2020 I Received in revised form : 10 October 2020 1 Accepted : 18 November 2020 Corresponding author's e mail: nathalina.naibaho@gmail.com Abstract The borderlines between core criminal law and administrative law developed in such a way that it became increasingly difficult to draw a clear and a firm category while dividing line between those. The category of a measure as administrative or criminal isfarfrom being theoretical as it preconditions the applicable legal regime and especially the level of procedural safeguards benefiting to those sanctioned. This paper is questioning the gray area belonging to something in between criminal and administrative law and discussing the rule and the role of criminal law and administrative law in action when the later comprehend punitive administrative sanctions. Several circumstances need to be considered in order to determine the appropriate sanction to fill the gap. This article also suggests the use ofuna via principle as an approach to unpack thegray area in the role of criminal and administrative law, specifically in tax law case. Keywords: criminal law; administrative law; punitive administrative sanction; tax case; una via. Abstrak Irisan antara prinsip hukum pidana dan hukum administrasi berkembang sedemikian rupa sehingga menjadi sulit untuk menarik garis pemisah yang jelas dan tegas antara keduanya. Kategori suatu sanksi sebagai bentuk dari sanksi administratif atau sanksi pidana dalam aplikasinya tampak bergeser dari landasan teoritis, hal ini terjadi karena berkembangnya argumentasi dalam tatanan teori dan penegakan hukum terutama pada tingkat perlindungan prosedural yang tampak menguntungkan bagi mereka yang dijatuhi sanksi. Tulisan ini mempertanyakan dan sekaligus mendiskusikan adanya kekaburan yang terdapat di antara hukum pidana dan hukum administrasi serta membahas aturan dan peran hukum pidana dan hukum administrasi dalam suatu sanksi manakala ada nuansa punitif dalam suatu sanksi administratif Tulisan ini juga menyarankan penggunakan prinsip una via sebagi upaya untuk memperjelas dan mempertegas kekaburan itu, utamanya dalam kasus di bidang perpajakan. Kata kunci: hukum pidana; hukum administrasi; sanksi administratif punitif; kasus pajak; una via. 1 The term of criministrative law was used by Antoine Bailleux, a Professor at Saint-Louis University, Brussels on his article discuss about sanction in EU competition law published in 2014 via Antoine Bail- leux, The Fiftieth Shade of Grey: Competition Law, Criministrative Law, and Fairly Fair Trial, in Do Labels Still Matter? Blurring Boundaries Between Criminal and Administrative Law: The Influence Of the EU, ed. A Weyembergh and F Galli (Brussels: Publications de l'Universite Libre de Bruxelles, 2014), 137-152. 2 This paper has been presented on 11 June 2019 in the 16thAsian Law Institute Conference (ASLI Conference 2019), hosted by the Faculty of Law, National University of Singapore, Singapore DOI : http://dx.doi.org/10.15742/ilrev.v11n1.647

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