The Faculty of Law, Universitas Gadjah Mada (FH UGM), has welcomed another legal expert through the Open Doctoral Examination of Syarif Jiwar, S.E., S.H., M.H.Li., held on Friday, August 21, 2026. Taking place in Room III.1.1, Building 3, First Floor, FH UGM, the examination highlighted the importance of reforming mechanisms for handling tax-related criminal cases in Indonesia. Through his doctoral research, Syarif proposed a strategic approach to bridge the need for recovering state revenues with the provision of comprehensive legal certainty for taxpayers.
In his dissertation, entitled “Prospects for the Application of the Submissie Doctrine in the Resolution of Tax Crimes Outside the Criminal Justice Process,” Syarif examined the shortcomings of the existing mechanisms for resolving tax-related cases outside the courts. Administrative instruments, such as the disclosure of incorrect conduct and the termination of investigations under Article 8 paragraph (3) and Article 44B of the General Provisions and Tax Procedures Law (UU KUP), are considered vulnerable to subsequent challenges through pretrial proceedings or administrative court proceedings. This vulnerability creates legal uncertainty for taxpayers and is inconsistent with the principle of litis finiri oportet, which requires disputes to reach a final and conclusive resolution.
As a concrete solution, Syarif proposed the adoption of the submissie doctrine, formulated as a special criminal procedural mechanism requiring judicial approval. Under this scheme, taxpayers would voluntarily settle the state’s revenue losses together with the applicable fines, while a judicial determination would provide legally binding legitimacy to the resolution. This framework would not only strengthen the prosecutor’s role as the controller of proceedings but also prevent arbitrary action by law enforcement authorities and accelerate state revenue collection without disrupting the continuity of business operations.
The doctoral examination was chaired by the Dean of FH UGM, Dahliana Hasan, S.H., M.Tax., Ph.D., with Dr. Supriyadi, S.H., M.Hum. serving as Promoter and Dr. Arvie Johan, S.H., M.Hum. as Co-Promoter. The examination panel comprised Prof. Dr. Marcus Priyo Gunarto, S.H., M.Hum.; Prof. Adrianto Dwi Nugroho, S.H., Adv.LL.M., LL.D.; Prof. Dr. Mailinda Eka Yuniza, S.H., LL.M.; and Dr. Muhammad Fatahillah Akbar, S.H., LL.M. Following a strong defense of his arguments before the examination panel, Dr. Syarif Jiwar, S.E., S.H., M.H.Li. was declared to have passed with an A grade. This achievement makes Syarif the 283rd doctoral graduate of FH UGM and the 7,401st doctoral graduate of Universitas Gadjah Mada.
his academic work also contributes to the achievement of the Sustainable Development Goals (SDGs), particularly SDG 16 (Peace, Justice and Strong Institutions) through the development of an accountable fiscal justice system grounded in legal certainty. In addition, the proposed framework supports SDG 8 (Decent Work and Economic Growth) and SDG 17 (Partnerships for the Goals) by helping maintain a stable business environment and optimize state revenues to finance sustainable development. The dissertation’s proposed approach is also expected to serve as a reference for the government in formulating implementing regulations for the General Provisions and Tax Procedures Law (UU KUP) in the future.
Author : Wisnu Arya Audanta (Part-Time Staff, Doctoral Program in Law)
