Jurnal Ilmu Hukum Prima (JIHP) is a double-blind, peer-reviewed, and open-access scholarly journal published by (Universitas Prima Indonesia). JIHP aims to publish high-quality research articles and conceptual analyses in specific fields of law, including Islamic law, customary/adat law, Criminal Law, Civil Law, philosophy of law, fundamental law, legal theory, comparative law, and human rights issues in Southeast Asia. JIHP publishes one volume with two issues per year (April and October). JIHP accepts submissions from all over the world. All submitted manuscripts must be written in English (since 2024), must be original, unpublished elsewhere, and not under consideration for publication in other journals. The JIHP Editorial Board screens all submissions for plagiarism using the Turnitin Program. If any indication of plagiarism above 15% is detected, the manuscript will be rejected automatically. JIHP is indexed in Scopus, Google Scholar, Crossref, Garuda, and Sinta 4. If a submitted manuscript does not adhere to the author guidelines or formatting requirements, it will be rejected before being reviewed by the Editorial Board. The Editor will only accept manuscripts that strictly comply with the formatting specifications. All submissions must be made through the JIHP OJS system; we absolutely do not accept submissions via email.
Authors who publish their manuscripts through the Journal of Information Systems and Computer Science agree to the following: Copyright to the manuscripts of scientific papers in this Journal is held by the author. The author surrenders the rights when first publishing the manuscript of his scientific work and simultaneously the author grants permission / license by referring to the Creative Commons Attribution-ShareAlike 4.0 International License to other parties to distribute his scientific work while still giving credit to the author and the Journal of Information Systems and Computer Science as the first publication medium for the work. Matters relating to the non-exclusivity of the distribution of the Journal that publishes the author's scientific work can be agreed separately (for example: requests to place the work in the library of an institution or publish it as a book) with the author as one of the parties to the agreement and with credit to sJournal of Information Systems and Computer Science as the first publication medium for the work in question. Authors can and are expected to publish their work online (e.g. in a Repository or on their Organization's/Institution's website) before and during the manuscript submission process, as such efforts can increase citation exchange earlier and with a wider scope.
Criminal Liability of Online Gamblers Based on the Roles of Bookies, Operators, Affiliates, and Players
This study examines the criminal liability of online gambling perpetrators in Indonesia based on the roles of bookies, operators, affiliates, and players within the online gambling system. The analysis was conducted using a juridical-normative approach, examining regulations such as Article 303 of the Criminal Code and the ITE Law, as well as recent court decisions. The results show that levels of criminal liability vary based on the perpetrator's role, involvement, and intent, with bookies as the primary perpetrators bearing the heaviest responsibility. Operators and affiliates can be subject to criminal sanctions for facilitating and promoting online gambling activities. Players are subject to proportionate sanctions, taking into account aspects of awareness and socio-psychological factors such as addiction. Law enforcement faces challenges from technological developments, perpetrator anonymity, and jurisdictional boundaries, necessitating regulatory strengthening, law enforcement capacity building, cross-border cooperation, and public education. This study is limited to literature and regulatory analysis, therefore, empirical research is needed to delve deeper into socio-cultural issues and technical barriers in the field.
Copyright (c) 2026 Bara Libra Sagita, Gunardi Lie, Ade Adhari https://creativecommons.org/licenses/by-sa/4.0
A Fair Protection Model for Trademark Owners Unregistered Due to Registration Negligence
This study discusses a fair model of brand protection for unregistered brand owners due to registration negligence by examining the constitutive and declarative systems in Indonesia. The objective of the study is to formulate a legal protection model that grants rights based on actual use while guaranteeing legal certainty through formal registration. The method used is normative juridical with a qualitative approach, reviewing laws and regulations, court decisions, and related literature. The results show that a hybrid model combining the constitutive and declarative systems provides a balanced protection solution. Implementation of this model requires support from regulatory revisions, outreach to business actors, and effective law enforcement to prevent unfair competition. In conclusion, this hybrid protection model can improve fairness and certainty in brand protection in Indonesia.
Copyright (c) 2026 Muhammad Iridenta Tania, Gunardi Lie, Ade Adhari https://creativecommons.org/licenses/by-sa/4.0
Civil Law Analysis of Default in Land Sale and Purchase Agreements
This study examines the issue of default in land sale and purchase agreements in Indonesia, focusing on the characteristics of default, effective and fair dispute resolution mechanisms, and the role of the principle of good faith in preventing and handling them. The method used is normative juridical with a literature review of the Civil Code, the Basic Agrarian Law, and related court decisions. The results show that default can take the form of various types of contract violations that have serious legal implications such as cancellation of the agreement and demands for compensation. Dispute resolution mechanisms include litigation and alternative channels such as mediation and arbitration that can improve efficiency and fairness. The principle of good faith is the main foundation in the implementation of agreements and dispute resolution to create trust and legal certainty. The study recommends strengthening regulations, legal education, and the development of alternative mechanisms to strengthen legal protection in land sale and purchase transactions in Indonesia.
Copyright (c) 2026 Dewa Gede Bayu Permana https://creativecommons.org/licenses/by-sa/4.0
Legal Accountability in Cases of Financial Report Manipulation in Business Entities
Financial statement manipulation within the corporate environment is a crucial issue in the modern corporate legal system, impacting corporate integrity and market confidence. This study aims to analyze the forms and modes of financial statement manipulation in Indonesia and internationally, examine the application of fiduciary duty and good corporate governance (GCG) principles in preventing it, and explain the legal consequences and impact of manipulation on minority shareholders, investors, and other stakeholders. The research method used is normative with a legislative, conceptual, and case study approach. The results reveal various modes of manipulation such as revenue overstatement, understatement of liabilities, dummy transactions, and window dressing, which are detrimental to the economy and give rise to criminal, civil, and administrative legal consequences. The implementation of fiduciary duty and GCG has proven effective as a preventive measure to maintain transparency and accountability in financial statements. Financial statement manipulation not only harms investors and minority shareholders but also undermines corporate credibility and capital market stability. Therefore, strengthening internal oversight, audit committees, and strict law enforcement are essential to prevent manipulation practices and maintain public trust.
Copyright (c) 2026 Anak Agung Gde Agung Asmara Putra https://creativecommons.org/licenses/by-sa/4.0
Challenges Of Electronic Evidence In Law Enforcement In The Era Of Digital Technology
Evidence in court plays an important role in a case. This is the basis for judges in viewing a legal event. Criminal acts in the modern era, a sophisticated electronic technology has become a new tool for perpetrators of criminal acts, where these perpetrators take advantage of the complexity and speed of technology. This requires law enforcement officers to rely on electronic evidence (digital evidence) in uncovering a crime. However, the existence of electronic-based evidence in Indonesian criminal procedure law faces fundamental legal challenges, such as in terms of legal construction, authenticity standards, and its application in court. This study aims to analyze the effectiveness of electronic evidence. The definition of evidence in Law 1 of 2024, concerning Amendments to Law Number 11 of 2008 concerning electronic information and transactions (ITE Law). This study uses Normative Jurisprudence with a conceptual legislative approach. The research findings indicate that although electronic evidence has been explicitly recognized as valid evidence, its practical implementation still faces challenges, including doubts among judges regarding its authenticity, technical complexity requiring specialized expertise, and inconsistent presentation standards in court. Further harmonization, socialization, and increased capacity of law enforcement in handling electronic evidence are needed to ensure the effectiveness of money laundering eradication efforts.
Copyright (c) 2026 Guna Harta https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Application Of The Principle Of Pacta Sunt Servanda In Judges' Decisions On Debt Disputes Based On Unwritten Agreements
Unwritten debt agreements can cause various problems in the future. One of them is uncertainty regarding the contents of the agreement. One of the most fundamental principles in contract law is the principle of pacta sunt servanda or the principle of legal certainty. This principle relates to the consequences of the agreement. The purpose of this study is to determine the legal provisions related to debts made unwritten based on contract law and to determine the judge's considerations in applying the principle of pacta sunt servanda to debt disputes based on unwritten agreements. This study uses a normative juridical research type. The conclusion in this study is that a valid agreement is an agreement that has fulfilled the requirements for a valid agreement in accordance with Article 1320 of the Civil Code and will have legal consequences for the parties who made it. One of the legal consequences that binds the parties is Article 1338 paragraph (1) of the Civil Code which relates to the principle of Pacta sunt servanda.
Copyright (c) 2026 Lia Amaliya, Farhan Asyhadi, Ahmad Saprudin https://creativecommons.org/licenses/by-sa/4.0
Wakaf Properties Used As Guarantee For Debt Are Reviewed In Law Number 41 Of 2004 Concerning Wakaf And The Compilation Of Islamic Law
Land is one of the most common objects used as collateral. Waqf will be valid as a continuous charity after the owner truly declares the assets he has donated to be public assets and he freezes his rights for the benefit of the community. The identification of the problem in this study is How is the view of Islamic Law and Law Number 41 of 2004 regarding waqf assets used as collateral for debt? As well as the Legal Consequences of waqf land used as collateral According to Law Number 41 of 2004 The methodology used in this study uses normative juridical, The conclusion of this study is based on Article 40 of Law Number 41 of 2004 concerning Waqf that waqf assets are prohibited from being used as collateral, confiscated, donated, sold, inherited, exchanged, transferred in other forms of transfer of rights. And in Article 225 of the Compilation of Islamic Law, objects that have been donated cannot be changed or used other than those intended in the waqf pledge. The agreement with collateral in the form of waqf land does not meet the requirements for a lawful cause, thus the agreement is null and void by law. The criminal provisions are regulated in Article 67 of Law No. 41 of 2004.
Copyright (c) 2026 Farhan Asyhadi, Lia Amaliya, Ahmad Saprudin https://creativecommons.org/licenses/by-sa/4.0
Jurisprudential Analysis of Religious Court Decisions in Settling Waqf Property Disputes
This study aims to analyze the judge's legal considerations in resolving waqf property disputes through Decision Number 3023/Pdt.G/2023/PA.Jr and Decision Number 60/Pdt.G/2021/PA.Sub. This study uses a normative legal research method with a descriptive analytical approach. Primary data sources were obtained from court decisions, while secondary data came from laws and regulations, books, journals, and other literature related to waqf and religious court law. Data collection techniques were carried out through library studies and documentation of relevant legal materials. The results of the study indicate that the judge's considerations in waqf dispute cases not only emphasize aspects of legal substance, but also pay attention to procedural legal procedures, particularly the implementation of mediation as regulated in PERMA Number 1 of 2016. In Decision Number 3023/Pdt.G/2023/PA.Jr, the panel of judges declared the lawsuit inadmissible because the plaintiffs were deemed not to have acted in good faith during the mediation process. Meanwhile, in Decision Number 60/Pdt.G/2021/PA.Sub, the judge emphasized that waqf disputes fall within the absolute jurisdiction of the Religious Courts, as stipulated in Law Number 3 of 2006 concerning Religious Courts. This research demonstrates that jurisprudence plays a crucial role in providing legal certainty, maintaining orderly waqf administration, and protecting the social function of waqf assets for the benefit of the community.
Copyright (c) 2026 Ilhammuddin Arrasyid Matondang, Salma Salma, Bahtiar Bahtiar https://creativecommons.org/licenses/by-sa/4.0
Reconstruction Of The Classification Of Police Ethical Violations: A Constitutional Analysis Of The Amounts Of Article 17 of Perpol 7/2022
This study aims to analyze the juridical problems related to the vagueness of violation classification parameters in Article 17 of Police Regulation Number 7 of 2022. The vagueness of norms regarding the criteria of intentionality and personal interest, which have gained public attention and impacted society, creates immeasurable discretionary space during the case gelar perkara stage. This situation potentially infringes upon the constitutional rights of Indonesian National Police members to obtain fair legal certainty, as mandated by Article 28D Paragraph 1 of the 1945 Constitution. Using a normative juridical research method, this paper examines the urgency of standardizing violation parameters to avoid maladministration in the disciplinary process. The research results indicate that without rigid boundaries in Article 17, the imposition of Dishonorable Discharge sanctions becomes vulnerable to lawsuits in the State Administrative Court due to perceptions of abuse of authority triggered by classification errors. Therefore, regulatory reconstruction is essential to ensure justice for Indonesian National Police members as legal subjects.
Copyright (c) 2026 Lara Kurniasih https://creativecommons.org/licenses/by-sa/4.0
Legal Implications of ESG Integration on Talent Management Policies in Indonesia's Renewable Energy Sector: An Analysis of Regulations and Corporate Practices
The energy transition in Indonesia demands corporate governance restructuring through the integration of Environmental, Social, and Governance (ESG) criteria, which is currently transforming from voluntary disclosure to mandatory compliance. This article analyzes how energy regulations in Indonesia, particularly regarding the Domestic Component Level (TKDN) and sustainability reporting, directly impacts the reconstruction of talent management policies. The novelty of this research lies in filling the interdisciplinary research gap that bridges upstream economic law with downstream corporate labor law. Utilizing a normative-juridical research method and an empirical approach, the study finds that sectoral regulatory fragmentation and extreme skills gaps serve as the primary obstacle in fulfilling corporate legal compliance. The results of multiple linear regression analysis and Structural Equation Modeling-Partial Least Squares (SEM-PLS) demonstrate a coefficient of determination ($R^2$) value of 0.635, confirming that 63.5% of the variance in human resource sustainability is significantly influenced by the integration of Green Human Resource Management (Green HRM) and talent management. Compliance with energy regulations compels corporations to adopt Green HRM to mitigate legal risks and fulfill the 2060 Net Zero Emission (NZE) ambition. Legal engineering through the harmonization of the RPOJK draft adoption of IFRS S2, alongside the digitization of HR master data, is an absolute prerequisite for mitigating employment greenwashing risks and maintaining corporate legal compliance.
Copyright (c) 2026 Syaiful Ali, Hery Chariansyah, Heryawan Heryawan https://creativecommons.org/licenses/by-sa/4.0
The Criminalization Of Non-Consensual Deepfake Acts From The Perspective Of Positive Criminal Law And Human Rights Protection
The development of generative artificial intelligence technology has given rise to the phenomenon of deepfakes, which involve the manipulation of a person's face, voice, or body language into synthetic audiovisual content that resembles the original. When this technology is used without the consent of the manipulated subject, particularly in the form of sexually suggestive content, fraud, or defamation, serious legal issues arise because Indonesian positive criminal law does not yet have norms that specifically and comprehensively regulate such acts. This study aims to analyze the position of non-consensual deepfakes within the framework of Indonesian positive criminal law and examine the urgency of their criminalization from the perspective of human rights protection. This study uses a normative juridical method with a legislative approach, a conceptual approach, and a case approach. The research findings indicate that relevant provisions are partially covered in the Electronic Information and Transactions Law, the Pornography Law, the Personal Data Protection Law, the Sexual Violence Law, and Law Number 1 of 2023 concerning the Criminal Code, which came into effect on January 2, 2026, specifically Articles 172 and 407 concerning pornography and Article 492 concerning fraud. However, these provisions do not explicitly address the elements of non-consent and the synthetic nature of a person's image as separate locus delicti, so enforcement still relies on general articles not designed for AI-based crimes. From a human rights perspective, non-consensual deepfakes constitute a violation of the right to privacy, the right to honor and dignity, and have the potential to constitute a form of online gender-based violence. This research recommends the need for a specific criminal norm (lex specialis) that explicitly regulates non-consensual deepfakes, along with strengthened redress mechanisms for victims.
Copyright (c) 2026 Anggada Perkasa https://creativecommons.org/licenses/by-sa/4.0
Law Enforcement Problems Against Private Actors in Corruption Crimes in Indonesia
The involvement of private actors in corruption crimes in Indonesia shows an increasingly complex trend along with increasing cooperation between the public and private sectors in the management of state finances and strategic projects. Although the Law on the Eradication of Corruption has provided a legal basis for the imposition of criminal liability on everyone, including private actors, law enforcement practices still face various obstacles, such as proving elements of unlawful acts, causal relationships with state financial losses, and the involvement of private actors which are often carried out through corporations or complex transaction schemes. This study aims to analyze the problems of law enforcement against private actors in corruption crimes in Indonesia and formulate efforts to strengthen a more effective law enforcement system. This study uses normative legal research methods with a statutory approach, a conceptual approach, and a case approach. The legal materials used consist of primary, secondary, and tertiary legal materials that are analyzed qualitatively. The results of the study show that law enforcement against private actors still faces various normative and practical obstacles, including the lack of optimal implementation of corporate criminal liability, the difficulty of proving the relationship between the actions of private actors and state financial losses, the weak tracing of assets resulting from criminal acts, and the lack of coordination between law enforcement agencies. Therefore, it is necessary to strengthen regulations, harmonize law enforcement policies, optimize asset recovery mechanisms, and increase the capacity of law enforcement officials so that the eradication of corruption involving private actors can be carried out more effectively, fairly, and provides legal certainty.
Copyright (c) 2026 Rahman Rahman https://creativecommons.org/licenses/by-sa/4.0
Determination Of Notary Service Fees For The Preparation Of Authentic Deeds In Payakumbuh City
The emergence of improper competition among notaries is partly due to the imposition of service charges or honorariums that are lower than the provisions outlined in the Law and the Ethical Guidelines. This is very contrary to what is regulated by the UUJN and the Notary Code of Ethics, because notaries are prohibited from making efforts to determine service rates below the standard to get as many clients as possible, but in practice there are notaries who do this. For this reason, in cases like this, there needs to be supervision by the Notary Supervisory Board regarding the implementation of Notary honorariums. "From several percent of the sociological and economic value needs to be determined" This is very difficult because the Notary determines the exact sociological value of the deeds being made. In reality, UUJN Article 36 paragraph 2 is less than satisfactory, it can be said that the amount of honorarium made by public officials is based on the exact economic value and the exact sociological value of all deeds made. a public official whose function is to prepare authentic deeds. The code of ethics aims to ensure that every action taken by a notary is based on the principles of professionalism, objectivity, and the interests of the community and the state.
Copyright (c) 2026 Rani Permata Sari, Ali Arben https://creativecommons.org/licenses/by-sa/4.0
Criminal Liability of Notaries in Connection with the Making of Covernotes (Study of Supreme Court Decision Number: 5710k/Pid.Sus/2023)
A notary is a public official with special authority regulated by a specific law, namely the Notary Office Law. Notaries have the authority to issue deeds and are also authorized to issue deeds related to land matters. Notary Elviera was implicated in a corruption case for issuing a covernote in the process of disbursing a loan applied for by PT. KAYA at Bank BTN Branch Medan, where the covernote stated that Notary Elviera had received 93 SHGBs to be used as loan collateral, whereas in reality, out of the 93 SHGBs that were supposed to be transferred and encumbered, only 5 SHGBs were transferred to PT. RICH and encumbered. The remaining SHGBs were not transferred and no mortgage rights were attached because PT. KAYA (the debtor) did not pay the BPHTB (Land and Building Acquisition Tax) and PPh (Income Tax) as requirements for the transfer of ownership, which is followed by the attachment of a mortgage. The process of transferring ownership and attaching a mortgage is the responsibility of the defendant Elviera as a Notary/PPAT who has a work contract with Bank BTN Branch Medan. Therefore, the court ruled that Notary Elviera's role in issuing the covernote for the loan disbursement process could be classified as aiding and abetting the commission of a corruption offense. What is puzzling to the author in the case involving Notary Elviera is that the core issue is the failure to transfer the title and attach the mortgage in the case because PT. KAYA (the debtor) refused to pay the BPHTB and related taxes, even though it had received and enjoyed credit facilities from Bank BTN Medan Branch amounting to Rp.39,500,000,000.00 (thirty-nine billion five hundred million rupiah). Therefore, the questions are: 1. How is the legal certainty of the covernote made by the Notary for the parties in the banking credit transaction. 2. How is the Judge's Consideration in imposing a criminal penalty on the Notary who made the covernote in the credit agreement (Study of Supreme Court Decision Number: 5710k / Pid.Sus / 2023). In this study, the researcher used the Normative Juridical problem approach method with a case approach (case approach) and a Statute approach (statue approach). The data sources used are secondary data with primary legal materials, secondary legal materials and tertiary legal materials. For the theories used are the theory of legal responsibility, the theory of legal certainty and the theory of legal protection. The results of the first problem formulation, the covernote does not have legal certainty because there is not a single article or paragraph that explains that the Notary makes or publishes a covernote as regulated in Article 15 of Law Number 2 of 2014 regarding the amendment to Law Number 30 of 2004 concerning the Position of Notaries regarding the authority of the Notary. Second, the judge's considerations in the Elviera case should consider non-juridical aspects, which are the basis for the judge's considerations,useful for examining social backgrounds such as education, residential environment and work, as well as knowing the defendant's motives for committing a crime.
Copyright (c) 2026 Alexs Alfa Dinata, Elwi Danil, Nani Mulyati https://creativecommons.org/licenses/by-sa/4.0
Comparison of the Implementation of Restorative Justice in Criminal Case Resolution between the Old and New Criminal Codes (Law No. 1 of 2023)
Restorative justice is an approach to resolving criminal cases that emphasizes restoring relationships between perpetrators, victims, and the community, as well as resolving conflicts in a fair and balanced manner. In the Indonesian criminal law system, the application of restorative justice has experienced significant developments following the ratification of Law Number 1 of 2023 concerning the Criminal Code (New Criminal Code). Unlike the Old Criminal Code (Wetboek van Strafrecht), which does not explicitly regulate restorative justice and is still oriented towards a retributive approach, the New Criminal Code normatively accommodates the principle of restorative justice as part of the objectives of punishment and considerations in resolving criminal cases. This study aims to analyze and compare the application of restorative justice in resolving criminal cases between the Old and New Criminal Codes. The research method used is normative juridical with a statutory and conceptual approach. The results of the study show that in the Old Criminal Code, restorative justice was only implemented in a limited manner through law enforcement policies, whereas in the New Criminal Code, restorative justice has been institutionalized as a criminal law principle that shifts the orientation of criminal case resolution from mere punishment to restoration, peace, and social balance.
Copyright (c) 2026 Sandy Yudha Pratama, Wildan Fikarudin https://creativecommons.org/licenses/by-sa/4.0
KPPU’s Institutional Challenges in Enforcing Anti-Monopoly Law against Foreign Dominated Corporations
Indonesia’s economic expansion during the last two decades has relied heavily on foreign investment, which has created new challenges for domestic competition law. The Komisi Pengawas Persaingan Usaha (KPPU), established under Law No. 5 of 1999 on the Prohibition of Monopolistic Practices and Unfair Business Competition, serves as the guardian of fair market conduct. Despite the law’s progressive intent, its enforcement capacity has been hampered by institutional weaknesses, overlapping regulatory mandates, limited investigatory power, and insufficient judicial cooperation. These challenges are exacerbated by the rapid expansion of multinational corporations operating across Indonesia’s key sectors such as mining, telecommunications, and digital trade whose cross-border structures often outpace the jurisdictional reach of domestic regulators. Through doctrinal and qualitative analysis, this study examines the gap between the normative aspirations of Indonesia’s competition law and its practical enforcement by KPPU. The research highlights several critical issues: (1) the inadequacy of procedural mechanisms for handling transnational antitrust cases; (2) the persistent political and bureaucratic interference undermining KPPU’s institutional independence; and (3) the lack of coordination between KPPU and other economic authorities, which weakens the overall deterrent effect of competition law.The findings suggest that Indonesia’s competition regime must evolve to reflect the dynamics of globalised markets. Legal reforms should focus on enhancing KPPU’s investigative autonomy, ensuring judicial consistency in antitrust decisions, and aligning domestic enforcement with ASEAN and OECD competition standards. Strengthening KPPU’s institutional capacity and jurisdictional reach is essential not only to preserve fair competition but also to safeguard Indonesia’s economic sovereignty in the face of deepening global integration.
Copyright (c) 2026 Cynthia Wiranda https://creativecommons.org/licenses/by-sa/4.0
Legal Concept of Corporate Income Tax Rates In The Work Agreement For The 3rd Generation Coal Mining Company To Create Legal Certainty
This study examines the normative disharmony between the provisions of Corporate Income Tax (PPh) in the Generation III Coal Mining Work Agreement (PKP2B) and the generally applicable PPh Law. Article 14 number 3 letter i of the Generation III PKP2B sets a maximum progressive rate of 30% for Taxable Income above Rp50,000,000, but also contains a clause that allows for a lower rate through Government Regulations and adjustments to the PKP layer through a Decree of the Minister of Finance. Meanwhile, the PPh Law has reduced the Corporate Income Tax rate from 25% to 22% through the Law on Harmonization of Tax Regulations (UU HPP). The difference in interpretation gives rise to two conflicting principles: "nailed down"—as interpreted by the Directorate General of Taxes, which freezes rates at the time of contract signing—and "prevailing"—as contractors claim to follow generally applicable rates over time. This research uses a normative juridical method with a statutory, conceptual, and case-based approach. The research findings indicate that the absence of specific implementing regulations does not create legal uncertainty, as higher-level laws—the Income Tax Law and the HPP Law—are hierarchically superior. Contract clauses that allow for lower rates and adjustments to the PKP layer implicitly support the application of the prevailing principle. Therefore, the corporate income tax rate for Generation III PKP2B contractors should follow the generally applicable tariff provisions over time, in order to achieve legal certainty, hierarchical alignment of norms, and fiscal justice. Penelitian ini bertujuan untuk menganalisis ketidakharmonisan norma antara Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III dan Undang-Undang Pajak Penghasilan serta merumuskan konsep hukum pengenaan tarif Pajak Penghasilan Badan yang ideal guna mewujudkan kepastian hukum dan keadilan fiskal. Metode Penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis terhadap peraturan, kontrak, dan putusan pengadilan. Hasil penelitian menunjukan meskipun hingga kini belum diterbitkan Peraturan Pemerintah atau Keputusan Menteri Keuangan yang secara khusus mengatur tarif Pajak Penghasilan dan lapisan Penghasilan Kena Pajak bagi Perusahaan Kontraktor Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III, hal tersebut tidak menimbulkan permasalahan hukum karena ketentuan tarif telah diatur dalam Undang-Undang Pajak Penghasilan dan Undang-Undang Harmonisasi Peraturan Perpajakan yang secara hierarki memiliki kedudukan lebih tinggi berdasarkan Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan. Dengan demikian, tarif Pajak Penghasilan Badan dalam Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III seharusnya mengikuti ketentuan dalam Undang-Undang Pajak Penghasilan yang berlaku umum dan dari waktu ke waktu, karena frasa “atau tarif yang lebih kecil yang ditetapkan dengan Peraturan Pemerintah” dan frasa “Apabila lapisan penghasilan kena pajak diubah dengan Keputusan Menteri Keuangan, maka tarif tersebut diterapkan terhadap lapisan kena pajak yang telah diubah tersebut” dalam perjanjian memberikan dasar hukum bagi penerapan prinsip prevailing, yaitu penyesuaian terhadap tarif umum yang lebih rendah dikemudian hari tanpa melanggar ketentuan kontraktual.
Copyright (c) 2026 Jukipli Jukipli, Ismail Ismail, Hartana Hartana https://creativecommons.org/licenses/by-sa/4.0
Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers
Taxes play a crucial role in national development, both as a source of state revenue and as an instrument for regulating the economy. Value Added Tax (VAT), with its Input Tax credit mechanism against Output Tax, is designed to maintain the principle of neutrality, but in practice it often raises legal issues. Article 9, paragraph 8, letter (b) of the VAT Law, concerning the phrase "directly related to business activities," lacks a clear definition, thus opening room for multiple interpretations. This has given rise to numerous disputes between Corporate Taxpayers and the Directorate General of Taxes (DGT). This research employs a normative legal method with a statutory, conceptual, and case-based approach. The results show that the norm in Article 9 paragraph 8 letter (b) has fundamental weaknesses due to multiple interpretations and implications for legal uncertainty. Legal reconstruction is needed through the development of an explicit negative list, consistent jurisprudence, and modern, digital-based administrative guidelines, so that the national tax system can provide legal certainty, protect taxpayer rights, and strengthen the principle of VAT neutrality. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum primer yang digunakan meliputi Undang-Undang PPN, UU HPP, dan putusan pengadilan terkait, sedangkan bahan hukum sekunder berupa literatur perpajakan, jurnal, dan karya ilmiah yang relevan. Analisis dilakukan secara deduktif dengan interpretasi sistematis dan teleologis untuk menilai kesesuaian norma dengan asas legalitas, keadilan, serta tujuan sistem perpajakan. Hasil penelitian menunjukkan bahwa norma dalam Pasal 9 ayat 8 huruf (b) UU PPN memiliki kelemahan mendasar karena multitafsir dan berimplikasi pada ketidakpastian hukum. Putusan pengadilan memperlihatkan adanya penafsiran sempit dan formalis terhadap “hubungan langsung dengan kegiatan usaha,” yang merugikan Wajib Pajak Badan. Rekonstruksi hukum diperlukan melalui penyusunan daftar negatif (negative list) yang eksplisit, konsistensi yurisprudensi, serta pedoman administratif modern berbasis digitalisasi. Dengan demikian, sistem perpajakan nasional dapat memberikan kepastian hukum, melindungi hak Wajib Pajak, serta memperkuat prinsip netralitas PPN dalam mendukung iklim investasi dan pertumbuhan ekonomi.
Copyright (c) 2026 Wisnu Paruly Setiawan, Ismail Ismail, Puguh Aji Hari Setiawan https://creativecommons.org/licenses/by-sa/4.0
Harmonization of Customary Criminal Acts in Bengkulu within the National Legal System
The existence of customary law in Indonesia, including in Bengkulu Province, is part of the legal pluralism that is still alive and thriving in society. However, in practice, the implementation of customary criminal acts often faces challenges in its integration with the national legal system, particularly regarding the dualism of case resolution, legal certainty, and protection of human rights. This condition raises the need for harmonization between customary criminal law and national law to create a just and effective legal system. This study aims to analyze the forms and characteristics of customary criminal acts in Bengkulu and formulate an appropriate harmonization model within the framework of the national legal system. The research method used is normative legal research with a statutory and conceptual approach, through a qualitative descriptive analysis of primary, secondary, and tertiary legal materials. The results show that customary criminal acts in Bengkulu have a communal and restorative character oriented towards restoring social relations. Harmonization can be achieved by strengthening the recognition of customary law in regulations, integrating the principles of restorative justice into the criminal justice system, and establishing limits on the types of cases that can be resolved through customary law. Thus, this harmonization is able to maintain a balance between the local values ​​of indigenous communities and the principles of national law.
Copyright (c) 2026 Mardhatillah Mardhatillah, Aldi Ferdiansyah , Raden Satrya Putra, Damar Al Fariq, Fika Labuda Aziz https://creativecommons.org/licenses/by-sa/4.0
Legal Synchronization Analysis Between Supreme Court Regulation No. 1 of 2019 on E-Litigation and Evidence Provisions in HIR/RBG
The digitalization of the judiciary through E-Litigation, as regulated in Supreme Court Regulation No. 1 of 2019, presents challenges in synchronizing with Indonesia’s classical civil procedural law (HIR/RBG), which has been in force for more than a century. This study examines the compatibility between electronic evidence mechanisms under PERMA No. 1 of 2019 and the evidentiary provisions in Article 164 of HIR and Articles 284/285 of RBG. Employing normative legal research with statutory and conceptual approaches, the analysis focuses on vertical and horizontal synchronization. The findings reveal that vertically, PERMA No. 1 of 2019 functions as a gap-filling regeling teknis that expands the interpretation of documentary evidence without contravening higher-level norms. Horizontally, synchronization with the Electronic Information and Transactions Law (ITE Law) provides substantive legitimacy to electronic documents as valid evidence. While procedural unification has been achieved, the main obstacle lies in the legal culture of practitioners who remain attached to paper-based evidence. This study contributes by offering a dogmatic analysis of synchronization—particularly the hierarchical and cultural dimensions—which has been less emphasized in prior studies.
Copyright (c) 2026 Muhammad Zaki Asshafi MT Zaki, Ahmad Irfan Naufal, Muhammad Eric Lionel Prananda https://creativecommons.org/licenses/by-sa/4.0
Rehabilitation of Corruption Convicts: A Modern Sentencing Theory Perspective
This study examines the application of rehabilitation for individuals convicted of corruption offenses through the lens of modern sentencing theory, and proposes normative criteria for its implementation within Indonesian positive law. Using a normative juridical method with statutory, conceptual, and case-based approaches, legal materials were analyzed qualitatively. The findings reveal that rehabilitation in Indonesian law rests on a strong constitutional foundation as an attributed power of the President, and has progressively evolved into an instrument for protecting individual rights within the criminal justice system. However, the existing legal framework remains incomplete, as it does not explicitly accommodate rehabilitation for convicts whose sentences carry permanent legal force—particularly in corruption cases that intersect with business decision-making. From a modern sentencing theory perspective, rehabilitation functions as a corrective mechanism to shield individuals from potential state error, provided it does not compromise the public interest in eradicating corruption. Accordingly, five strict normative criteria are proposed for its application: (1) demonstrable error in the criminal conviction, (2) a lawful basis of authority, (3) relevance to the business judgment rule, (4) adherence to the principle of proportionality, and (5) assurance that no impunity is created. Rehabilitation, under these conditions, should be viewed not as a weakening of criminal law, but as an integral corrective mechanism within the rule of law that sustains a balance among legal certainty, justice, and social utility.
Copyright (c) 2026 Ghani Fauzan Gunawan, Rika Kurniasari Abdulgani https://creativecommons.org/licenses/by-sa/4.0
Regulations for Cancellation of a Will with the Existence of Legal Heir Based on Decision Number: 805/PDT/2018/PT.DKI
A will deed is an authentic deed made before a Notary pursuant to Article 15(1) of Law No. 30/2004 on the Notary Profession (amended by Law No. 2/2014). Although a notarial will carries perfect evidentiary power, it may be cancelled when it conflicts with the rights of legitimate heirs (legitieme portie). This normative juridical study employs statutory and case approaches to examine: (1) the regulatory framework for cancellation of a will in the presence of legitimate heirs; (2) the judicial considerations in High Court Decision No. 805/PDT/2018/PT.DKI; and (3) the legal consequences of that cancellation for all parties. Results show that cancellation is governed by Articles 875–940 of the Civil Code; the High Court confirmed that Will Deed No. 32 violated the heirs’ absolute share, rendering it without binding legal force; and the consequences include loss of the deed’s evidentiary power, redistribution of the estate to lawful heirs, and potential civil liability for the Notary.
Copyright (c) 2026 Sepwira Drana Wasistha Putra, Zainul Daulay, Muhammad Hasbi https://creativecommons.org/licenses/by-sa/4.0
Legal Status of Wills Not Reported by Notaries to the Will Registration Center (Case Study: Decision Number 91/Pdt/2021/PT.PTK)
This study examines the legal standing of a notarial will deed not reported to Indonesia's Central Will Registration Center, with a case study of Pontianak High Court Decision No. 91/Pdt/2021/PT.PTK. Using a normative juridical method—statutory, conceptual, and case approaches—the study addresses two questions: (1) what is the regulatory framework for will reporting by notaries? and (2) what were the judges' considerations in Decision No. 91/Pdt/2021/PT.PTK? The study finds that the reporting obligation rests on a hierarchical normative structure: the Civil Code as material law, Law No. 30/2004 as amended by Law No. 2/2014 on the Notary Profession (UUJN) as the obligation-setter, and Minister of Law Regulation No. 16/2025 as the technical instrument. Despite this clear framework, the Pontianak High Court held that a notarial will retains its evidentiary force as an authentic deed even when not reported to the Will Registration Center, because reporting is an administrative obligation of the notary and its omission does not constitute a ground for nullification under existing law. This creates a normative gap that weakens legal certainty for heirs and beneficiaries.
Copyright (c) 2026 Utami Dinda Verdilla, Muhammad Hasbi, Yussy Adelina Mannas https://creativecommons.org/licenses/by-sa/4.0
Legal Certainty Of The Application Of The Systematic Lex Specialis Principle In Indonesian Criminal Tax Law
This study examines legal certainty in applying the lex specialis systematicis principle within Indonesian criminal tax law. As a branch of special criminal law (bijzonder strafrecht), tax law faces enforcement issues due to overlap and potential conflict with general criminal provisions in the KUHP. The principle asserts that a rule is “special” if designated by the legislator or if it deviates from other specific norms, ensuring tax law is applied within clear legal boundaries. The research uses a juridical-normative method with statutory and conceptual approaches. It analyzes relevant legislation on taxation and general criminal law, alongside legal doctrines, expert opinions, and court decisions. Findings show that Indonesian criminal tax law possesses systematic specificity, meaning tax provisions should take precedence over general criminal rules in handling tax offenses. This applies to both substantive and procedural aspects, including offense classification, sanctions, and mechanisms such as limited reverse burden of proof. However, debate persists بشأن whether criminal tax law fully qualifies as special criminal law and whether the lex specialis systematicis principle applies absolutely. Legal certainty remains challenged by inconsistent interpretation and application. The study concludes that stronger legal harmonization and consistent jurisprudence are required to ensure clarity, fairness, and reliability in tax law enforcement.
Copyright (c) 2026 Eli Saat, Dewi Iryani, Gradios Nyoman Tio Rae https://creativecommons.org/licenses/by-sa/4.0
Effectiveness Of Trademark Protection In Electronic Commerce In A Case Study Of Trademark Infringement In Indonesia
This study analyzes the effectiveness of trademark protection in Indonesia’s e-commerce sector amid rising digital trade and increasing infringement, including unauthorized use, counterfeiting, and consumer deception. It aims to identify causal factors and evaluate enforcement mechanisms. Using a juridical-normative method with case studies, the research examines legal documents, infringement cases, and platform-level protection policies. The findings show that although regulations such as Law No. 20 of 2016 on Trademarks and Geographical Indications and Government Regulation No. 80 of 2019 on Electronic Commerce exist, enforcement gaps persist, enabling ongoing violations. Key issues include weak supervision, inconsistent enforcement, and limited platform accountability. The study concludes that legal protection remains suboptimal due to lack of coordination among regulators, business actors, and e-commerce providers. Recommended measures include strengthening regulatory synergy, enhancing monitoring by authorities, optimizing platform-based filtering and enforcement mechanisms, and increasing legal awareness among businesses and consumers. These steps are necessary to ensure legal certainty, improve compliance, and support fair and sustainable growth of Indonesia’s e-commerce ecosystem.
Copyright (c) 2026 Andi -, Puguh Aji Hari Setiawan, Hartana Hartana https://creativecommons.org/licenses/by-sa/4.0
Legal Protection For Bank Customers Regarding The Disclosure Of Financial Information By Tax Authorities Based On Law Number 9 Of 2017 And Law Number 27 Of 2022
This research examines the legal tension between the state’s interest in tax collection and the protection of bank customers’ privacy rights under two regimes: Law No. 9 of 2017 on Access to Financial Information for Tax Purposes and Law No. 27 of 2022 on Personal Data Protection, alongside bank secrecy provisions in Law No. 10 of 1998. The expanded authority of tax authorities to access financial data aims to enhance transparency and compliance but risks infringing privacy rights. Using a normative juridical method with statutory, conceptual, and case approaches, the study analyzes key legal sources, including the 1945 Constitution and Constitutional Court Decision No. 102/PUU-XV/2017. The analysis applies the principle of proportionality, as well as theories of legal protection (Philipus M. Hadjon) and legal certainty (Gustav Radbruch). Findings indicate that legal protection for bank customers remains largely formal and lacks substantive safeguards. Broad access by tax authorities is not matched by clear mechanisms of oversight, accountability, and legal responsibility. Normative overlap between tax disclosure rules and personal data protection obligations creates legal uncertainty for both financial institutions and customers. The study concludes that regulatory harmonization is necessary to resolve these conflicts. It recommends establishing an independent supervisory body and strengthening accountability frameworks to ensure a proportional balance between effective tax enforcement and the protection of citizens’ privacy rights. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum primer meliputi UUD NRI Tahun 1945, UU No. 9 Tahun 2017, UU No. 27 Tahun 2022, serta Putusan Mahkamah Konstitusi No. 102/PUU-XV/2017. Analisis dilakukan secara deskriptif-analitis dengan menelaah disharmoni norma dan penerapan asas proporsionalitas dalam pembatasan hak privasi. Pendekatan konseptual digunakan untuk mengkaji teori perlindungan hukum Philipus M. Hadjon dan teori kepastian hukum Gustav Radbruch sebagai pisau analisis terhadap pelaksanaan kebijakan keterbukaan informasi keuangan. Hasil penelitian menunjukkan bahwa perlindungan hukum terhadap nasabah bank dalam pelaksanaan keterbukaan informasi keuangan masih bersifat formal dan belum substansial. Akses data keuangan oleh otoritas pajak belum diimbangi dengan mekanisme pengawasan, akuntabilitas, dan tanggung jawab hukum yang jelas. Terdapat tumpang tindih antara kewenangan fiskus dalam UU No. 9 Tahun 2017 dan kewajiban perlindungan data pribadi dalam UU No. 27 Tahun 2022, yang menimbulkan ketidakpastian hukum bagi lembaga keuangan dan nasabah. Oleh karena itu, diperlukan harmonisasi regulasi dan pembentukan lembaga pengawas independen untuk menjamin keseimbangan antara efektivitas fiskal dan perlindungan hak privasi warga negara.
Copyright (c) 2026 Ewi Banjarnahor, Didik Suhariyanto, Puguh Aji Hari Setiawan https://creativecommons.org/licenses/by-sa/4.0
Limitations On The Application Of Cross-Border Insolvency Principles In Bankruptcy Proceedings In Indonesia
According to Roman Tomasic, cross-border insolvency, also known as international insolvency, occurs when a debtor declared insolvent holds assets in more than one country or has creditors from other countries. The primary goal of cross-border insolvency is efficiency, so that the bankruptcy proceedings can be resolved in a single case, without having to file separate proceedings in every country where the debtor has debts or assets. This phenomenon is becoming increasingly common due to economic globalization and the rise in international trade. However, in Indonesia, regulations regarding cross-border insolvency remain limited and often pose challenges in handling cases involving foreign assets or creditors.
Copyright (c) 2026 Dania Pramesywari https://creativecommons.org/licenses/by-sa/4.0
IP Conflicts in the Music Industry: The Misuse of Sampling from a Copyright Perspective
Intellectual Property Rights (IPR) conflicts in the music industry, focusing on the misuse of sampling that often leads to legal disputes. Sampling, as a modern music creation technique, carries artistic value, yet its use frequently clashes with copyright protection. This study employs a normative legal method through statutory approaches and case analyses. The findings indicate that sampling without permission from the copyright holder has the potential to infringe both the moral and economic rights of the creator, thereby leading to legal consequences. These results emphasize the importance of a deeper understanding of copyright regulations among music industry actors in order to achieve a balance between creative freedom and the protection of intellectual property rights.
Copyright (c) 2026 Galang Farel, Meita Fadhilah https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Human Rights Mediation By The National Commission of HAM After The Issuance of The National Commission of HAM Regulation No. 2 of 2025
Komnas HAM Regulation No. 2 of 2025 is an important breakthrough that updates the guidelines for human rights (HR) mediation in Indonesia, optimizing dispute resolution through three main stages: pre-mediation (fact verification and party readiness), core mediation (consultation, negotiation, and conciliation), and post-mediation (drafting an agreement deed that can be registered with the district court). This research analyzes the effectiveness of implementing the regulation after its publication in February 2025, focusing on increasing the authority of the National Human Rights Commission (Komnas HAM) mediators, inter-agency synergy such as with the Ministry of Law and Human Rights, and the challenges of executing binding mediation agreements. A normative legal approach is used to evaluate secondary data from official reports, legal journals, and empirical cases. The research results show a significant procedural improvement, such as the win-win solution principle and independent expert assessment, which accelerates the process compared to conventional litigation mechanisms. However, structural challenges remain, including political resistance from corporations, a lack of enforcement commitment by law enforcement agencies, and limited human resources, resulting in a mediation success rate of only about 40% out of a total of 1,737 complaints of alleged human rights violations in the corporate sector during the 2024-2025 period. Urgent reforms are needed, such as strengthening the subpoena power of the National Human Rights Commission and digital integration for monitoring agreements, to strengthen the role of this institution in creating conducive conditions for the sustainable implementation of human rights.
Copyright (c) 2026 Dyah Maharani Putri https://creativecommons.org/licenses/by-sa/4.0