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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
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
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.
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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