The administration of small-scale economies in the cross- border trade in Southeast Asia

Purpose: This research aims to reveal that the servitude for economic interest in cross border trade zone can be applied in Southeast Asian countries. This trade cooperation includes the right to carry out certain actions in a country's territory as a place of trade for their foreign citizens. Approach/Methodology/Design: This study was conducted by using the field research and analyzed with descriptive analysis regarding the establishment of inter-state trade zones in the border regions of Malaysia and Indonesia. Findings: The results showed that managing the border region it is required to be emphasized by using servitude for economic interest to establish special trade zone for the creation of social justice in the border region. The establishment of a Special Area of Cross Border Trade, as that in Serikin market in Serawak, Malaysia, can be administratively used an alternative in managing the socio-economic border relations between Indonesia and Malaysia. There are several issues that must be examined as the implications of the establishment of border trade zones. Practical Implications: It is necessary to make an agreement on a special cross-border trade area to complement BCA and the BTA, in form of the Border Area Agreement (BAA). Originality/value: The trade area in the Serawak border is part of the acculturation of border communities, which requires special consideration in terms of management, legal rights and national jurisdiction. In addition, this kind of trade area is not formed by the Border Cross Agreement (BCA) and the Border Trade Agreement (BTA).peer-reviewe

Ideal corporate criminal liability for the performance and accreditation of public accountant audit report in Indonesia

Purpose: The purpose of this study is to examine the true legal answers and the prescriptive legal solutions for the Indonesian public accountant legal liability and how it is included in the audit report. Design/methodology/approach: This study applies the doctrinal method for examining the state asset management obtained from corporate criminal actions. Findings: Several provisions for public accountants in Indonesia, such as public accountant law and accounting standards, have become the legal standing of the corporate area disclosure on audit report, but it has never been applied. However, the scandals of corporate financial manipulation can drag the public accountants on legal issues for their liability in minimizing and preventing the fraud and for strengthening the corrective justice role of the audit report. Practical implications: There is a need for the empirical study to determine the effectiveness and the efficiency level for implementing the corporate disclosure on audit report. However, doctrinal research can be a comparison and can enrich empirical economic law for studying state asset management. Originality/value: The study initiates to renew the audit report framework in Indonesia such as the formulation of vicarious liability explicitly in economic law and to establish an independent board that oversees the quality of audit reports, and assesses the performance and accreditation of public accountantspeer-reviewe

Legal Certainty of Plea Bargaining In Addressing Tax Crimes In Indonesia

Tax crimes are still detrimental to the state, even though there are several prevailing laws in plea bargaining in Indonesia. It is necessary to address tax crimes through the ideal concept of tax certainty of plea bargaining. This study uses legal doctrine method which is almost value-laden, where the value used in producing the ideal plea bargaining legal concept is legal certainty. It is necessary to reform plea bargaining concept in the field of tax, which is in line with Article 23A of the 1945 Indonesian Constitution and Article 1 paragraph (1) of the Indonesian Criminal Code which interpret the legality principle as the underlying principle that the lex scripta, lex stricta, and lex certa must be fulfilled. The concept of tax certainty refers to other suspects (such as representatives, attorneys, employees, or other parties who participated in committing or helping to commit criminal acts in the field of taxation) if the main suspect has paid off the loss of state revenue, taxpayers who carry out plea bargaining (by not repeating tax crimes and are willing to correct their tax returns that have not yet expired for prosecution), and the responsibility of the beneficiaries