Beyond Punishment: Realizing Fiscal Justice through Pancasila-Based Digital Asset Recovery

DOI

10.2991/978-2-38476-519-5_11How to use a DOI?

Keywords

Fiscal Justice; Digital Asset Recovery; Pancasila

Abstract

Digital Assets such as cryptocurrency were born from the transformation of the digital economu that not only opens iup new opportunities for the economy, but also for criminals in storing their assets until money laundering occurs. Digital assets are assets that are anonymous, transnational and difficult to track, making it very easy to disguise the proceeds of crime, and fiscal obligations are easily avoided by perpetrators. This article discusses issues related to the risk of digital assets as objects of money laundering crimes in national and international law and how the recovery of digital assets can be directed to realize fiscal justice based on Pancasila. The research methodology employed in normative juridical and conceptual study of practices and legislation. This study finds the repressive approach insufficient; thus, a digital assets recovery strategy is required that not only focuses on sanctions but also aims to restore fiscal justice by adhering to the principles of social justice, mutual cooperation, and just and civilized humanity as articulated in Pancasila. Digital asset recovery is a way to achieve fair and inclusive fiscal justice, thus we need a legislative framework for it that is based on values, includes cooperation between different sectors, and improves digital forensic technology.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Bambang Hartono
AU  - Intan Nurina Seftiniara
AU  - Suta Ramadan
PY  - 2025
DA  - 2025/12/29
TI  - Beyond Punishment: Realizing Fiscal Justice through Pancasila-Based Digital Asset Recovery
BT  - Proceedings of the 3rd International Conference on Law, Economics & good Governance (ICLAW 2025)
PB  - Atlantis Press
SP  - 136
EP  - 147
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-519-5_11
DO  - 10.2991/978-2-38476-519-5_11
ID  - Hartono2025
ER  -