JIHAD : Jurnal Ilmu Hukum dan Administrasi
Lembaga Penelitian dan Pendidikan (LPP) Mandala
Criminal Liability for the Misuse of Personal Data by Corporations: A Criminal Law and Corporate Liability Perspective
The rapid expansion of digital technologies has significantly increased the risk of personal data misuse by corporations, creating complex legal challenges in determining corporate criminal liability. Although Indonesia enacted Law Number 27 of 2022 on Personal Data Protection, the practical application of criminal liability against corporations remains problematic due to the limitations of traditional criminal law doctrines in attributing actus reus and mens rea to corporate entities. This study aims to analyze the formulation of corporate criminal liability for the misuse of personal data and to examine future criminal law policies that can strengthen legal enforcement against corporate offenders. This research employs a normative legal method using statutory, conceptual, and comparative approaches. Primary legal materials consist of Indonesian legislation concerning personal data protection and corporate criminal liability, while secondary materials are derived from recent national and international scholarly journals. The findings demonstrate that conventional doctrines, particularly the Identification Theory, are insufficient to address decentralized digital corporations operating through automated decision-making systems. Instead, the Corporate Culture Model provides a more appropriate framework by evaluating organizational policies, governance structures, and institutional compliance in determining corporate fault. Furthermore, the study recommends integrating strict liability with a due diligence defense, strengthening digital forensic standards, recognizing AI-generated evidence, and adopting proportional turnover-based financial sanctions as effective mechanisms to enhance deterrence. These reforms are expected to establish a more adaptive and effective corporate criminal liability system capable of protecting personal data rights while ensuring legal certainty and accountability within Indonesia’s digital economy.
Criminal Law; Corporate Criminal Liability; Corporate Culture Model; Data Misuse; Personal Data Protection.
Copyright (c) 2026 Lebrina Wonlele, Appe Hutauruk, Hotman Sinambela, Sunarno Sunarno http://creativecommons.org/licenses/by-sa/4.0
Comparative Analysis of Mutual Agreement Procedure (MAP) Regulations in Indonesia, Singapore, Japan, and Australia within the OECD BEPS Action 14 Framework
The increasing number of international tax disputes resulting from double taxation and Base Erosion and Profit Shifting (BEPS) has strengthened the importance of effective dispute resolution mechanisms. In response, the Organisation for Economic Co-operation and Development (OECD) introduced BEPS Action 14 to establish minimum standards for improving the effectiveness of the Mutual Agreement Procedure (MAP). This study aims to analyze the conformity of Indonesia's MAP regulations with the OECD BEPS Action 14 Minimum Standard and to compare Indonesia's regulatory framework with those of Singapore, Japan, and Australia. The research employs a normative juridical approach supported by statutory, comparative, historical, and conceptual analyses. Data were collected through library research, including legislation, tax treaties, OECD reports, MAP Peer Review Reports, and relevant academic literature. The findings indicate that Indonesia has substantially incorporated the OECD minimum standards through Minister of Finance Regulation No. 172/PMK.03/2023. However, challenges remain regarding procedural transparency, taxpayer accessibility, institutional capacity, and the timeliness of dispute resolution, with several cases exceeding the OECD's recommended 24-month resolution period. Compared with Singapore, Japan, and Australia, Indonesia demonstrates relatively lower performance in implementing an effective MAP framework. These shortcomings affect tax certainty, taxpayer protection, and Indonesia's compliance with international commitments under tax treaties. The study recommends strengthening the national regulatory framework, improving transparency and administrative procedures, enhancing the capacity of the Competent Authority, and adopting international best practices to increase the effectiveness of MAP implementation and reinforce legal certainty in international taxation.
Mutual Agreement Procedure; BEPS Action 14; OECD; Tax Certainty; International Tax Dispute.
Copyright (c) 2026 Eko Fauzi, Appe Hutauruk, Hotman Sinambela, Fendi Maruba Parlindungan Hutahaean http://creativecommons.org/licenses/by-sa/4.0
Agrarian Dispute Between the Ancol Urban Village Community and PTPelindo
Agrarian disputes remain one of the most complex legal issues in Indonesia due to overlapping land rights, weaknesses in land administration, and conflicting claims between local communities and state-owned enterprises. This study aims to examine the legal validity of the Land Management Right (Hak Pengelolaan Lahan/HPL) granted to PT Pelindo over land that has been physically occupied by the residents of RW 08, Ancol Urban Village, North Jakarta, as well as to analyze legal protection mechanisms and equitable dispute resolution models. This research employs a normative juridical method using statutory, conceptual, and case approaches. The legal materials consist of secondary legal sources, including legislation, court decisions, legal doctrines, and recent scholarly publications related to agrarian disputes, land administration, legal certainty, mediation, and agrarian reform. The findings indicate that the dispute reflects a conflict between formal legal certainty, as represented by land title certificates, and the substantive rights arising from the community’s long-standing physical occupation of the land. Weak administrative procedures, overlapping land registration, and the inadequate recognition of community rights are the primary factors contributing to the persistence of the dispute. Furthermore, the existing dispute resolution mechanisms have not fully accommodated the principles of justice, legal certainty, and public benefit. Therefore, this study proposes an integrated dispute resolution model through judicial review, agrarian mediation, land administration reform, and the implementation of agrarian reform policies to ensure balanced legal protection for both the affected community and the state-owned enterprise. Strengthening transparency in land administration and enhancing inter-agency coordination are also essential measures to prevent similar agrarian disputes in the future.
Agrarian Dispute; Land Management Rights; Legal Protection; Land Administration; Mediation; Agrarian Reform.
Copyright (c) 2026 Appe Appe Hutauruk, Muh. Amin Saleh, Muhenri Sihotang, Muhenri Sihotang, Sendi Sanjaya http://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of Name Change as a Form of Personal Identity Protection: A Case Study of District Court Decision Number 196/Pdt.P/2024/PN Jbg
Name change constitutes an important legal mechanism within Indonesia's population administration system to ensure the consistency and legal validity of personal identity recorded in official documents. However, inconsistencies in identity data caused by differences in name spelling, historical recording errors, and undocumented name changes continue to create legal uncertainty and administrative obstacles, as reflected in District Court Decision Number 196/Pdt.P/2024/PN Jbg. This study aims to analyze the judge's legal considerations in granting the application for a name change and to examine the role of name change as a form of legal protection for personal identity. This research employs a normative legal research method using statutory, conceptual, and case approaches, supported by primary and secondary legal materials analyzed through qualitative methods. The findings indicate that the court granted the application after the applicant successfully proved inconsistencies in identity data across several official documents and demonstrated that the requested name change did not violate statutory provisions or public interests. The court's decision was based on documentary evidence, witness testimony, and the applicable population administration laws. Furthermore, the decision confirms that a court-approved name change provides legal certainty, harmonizes population administration records, strengthens legal recognition of an individual's identity, and facilitates access to public administrative services. Therefore, a judicial determination of a name change functions not only as an administrative correction but also as an effective legal instrument for protecting personal identity and ensuring legal certainty within Indonesia's population administration system.
Court Decision; Legal Certainty; Name Change; Personal Identity Protection; Population Administration.
Copyright (c) 2026 Appe Appe Hutauruk, Muh. Amin Saleh, Muhenri Sihotang http://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Rehabilitation for Narcotics Users: A Legal Analysis of Law Number 35 of 2009 on Narcotics
The implementation of rehabilitation for narcotics users in Indonesia continues to demonstrate a gap between the legal framework and law enforcement practices. Although Law Number 35 of 2009 on Narcotics mandates medical and social rehabilitation for narcotics addicts and victims of narcotics abuse, its implementation remains inconsistent due to disparities in legal interpretation, limited access to integrated assessments, unequal rehabilitation facilities, and inadequate post-rehabilitation services. This study aims to analyze the legal regulation governing rehabilitation for narcotics users and to evaluate the effectiveness of its implementation within the Indonesian criminal justice system. The research employs a juridical-empirical approach using statutory, conceptual, and empirical methods. Secondary data were obtained from legislation, court decisions, books, scholarly journals, and official reports issued by the National Narcotics Board (BNN), while primary data were collected through interviews and documentation conducted at the research site. The data were analyzed descriptively using qualitative methods based on the theory of legal effectiveness and the legal system theory. The findings indicate that the existing legal framework provides an adequate basis for rehabilitation; however, its implementation has not yet achieved optimal effectiveness due to structural, instrumental, and cultural barriers among law enforcement institutions. Differences in the interpretation of legal provisions, inconsistent application of integrated assessment recommendations, and unequal availability of rehabilitation services have contributed to legal uncertainty and inconsistent judicial outcomes. Strengthening the legal status of integrated assessment results, establishing consistent prosecution and sentencing guidelines, expanding rehabilitation facilities, improving inter-agency coordination, and implementing evidence-based evaluation of rehabilitation outcomes are necessary to enhance the effectiveness of rehabilitation policies for narcotics users in Indonesia
Copyright (c) 2026 Fauzi Jamal, Appe Hutauruk, Hotman Sinambela, Sunarno http://creativecommons.org/licenses/by-sa/4.0
The Legality of Taxpayer Account Freezing by the Directorate General of Taxes: A Case Study of Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB
The authority of the Directorate General of Taxes (DGT) to freeze bank accounts constitutes an important enforcement mechanism in tax collection. However, its implementation raises significant legal concerns when imposed on parties whose status as tax guarantors is not clearly established. This study examines the legal validity of freezing the bank account of PT Luxe Utama Indonesia in relation to the tax liabilities of PT Andaman Delmar, as decided in Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB of 2024. The research aims to analyze whether the account freezing complied with Indonesian tax collection law and to evaluate the application of the principles of legal certainty and justice in determining the legal responsibility of a minority shareholder. This research employs a normative juridical method using statutory, conceptual, and case approaches. Legal materials consist of primary legal sources, including legislation and court decisions, supported by secondary legal materials such as legal doctrines, scholarly articles, and textbooks. The collected materials were analyzed qualitatively through deductive legal reasoning. The findings demonstrate that the account freezing lacked a sufficient legal basis because PT Luxe Utama Indonesia was merely a 10% minority shareholder and was neither a director nor a controlling shareholder of the bankrupt company. Furthermore, the company was not proven to qualify as a tax guarantor under the applicable legal framework. The Tax Court correctly annulled the freezing order and reaffirmed the principle of limited liability, emphasizing that tax collection measures must respect corporate legal personality, bankruptcy procedures, and the protection of private property rights. The study concludes that tax enforcement authorities must exercise their powers within the limits prescribed by law to ensure legal certainty, proportionality, and justice while safeguarding the rights of parties who are not legally responsible for corporate tax debts
Copyright (c) 2026 Edy Susanto, Appe Hutauruk, Hotman Sinambela, Sunarno http://creativecommons.org/licenses/by-sa/4.0
Implementation of Bank Sanctions and Repressive Legal Remedies in Resolving Non-Performing Loans Resulting from the Misuse of People’s Business Credit (KUR) by Debtors in Indonesia
People’s Business Credit (Kredit Usaha Rakyat/KUR) is a government financing program designed to improve access to capital for productive Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite its significant contribution to economic development, the implementation of KUR has encountered various legal challenges, particularly the misuse of loan funds by debtors for purposes inconsistent with the agreed credit objectives. Such deviations frequently result in non-performing loans, causing financial losses to banks and reducing the effectiveness of the KUR program. This study aims to examine the implementation of legal sanctions and the repressive legal remedies available to banks in resolving non-performing loans arising from the misuse of KUR by debtors in Indonesia. The research employs a normative legal method using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials were analyzed through a qualitative descriptive approach. The findings indicate that banks primarily impose civil sanctions based on credit agreements, including written warnings, debt collection, credit restructuring where legally justified, acceleration of loan repayment, and collateral execution in accordance with applicable laws and regulations. Furthermore, where evidence of fraud, document forgery, intentional misrepresentation, or other criminal acts is identified, banks may pursue criminal proceedings under the relevant provisions of Indonesian law. The study concludes that effective enforcement of contractual obligations, supported by comprehensive legal protection and prudent banking principles, is essential to safeguarding the sustainability of the KUR program and maintaining the stability of Indonesia’s banking sector
Copyright (c) 2026 Ayahandono Kussetyadi, Appe Hutauruk, Hotman Sinambela, Fendi Maruba Parlindungan Hutahaean http://creativecommons.org/licenses/by-sa/4.0
Analysis of the Role of the Village Consultative Body (BPD) in Drafting Village Regulations in Posigadan District, South Bolaang Mongondow Regency
This study aims to analyze the role of BPD in drafting village regulations in the Posigadan District, South Bolaang Mongondow Regency, as well as examine the factors that hinder the role of BPD in the process of drafting village regulations from the stages of planning, drafting, discussing, and determining. The research method used is normative empirical legal research using the nature of a qualitative approach. The data sources obtained are based on primary and secondary data sources. The results of the study show that in the stages of planning, drafting, discussing, and determining there are obstacles, namely the lack of initiative of BPD members in forming a village regulation, so that the initiative comes from the village government. Other factors that hinder include human resource factors, infrastructure, and budget factors. This research suggests that BPD members need to increase the capacity of their members through education, training and technical guidance on a regular basis. And for the government to participate through budget allocation in the form of operational budgets, budgets for creating decent workplaces and, honorium or adequate incentives.
Copyright (c) 2026 Noval Nusa, Darmawati Darmawati, Marwan Djafar http://creativecommons.org/licenses/by-sa/4.0
Responsibility of Construction Consulting Service Providers for Third Party Losses
In practice, third-party victims often encounter legal obstacles and difficulty in claiming compensation because consultants hide behind the principle of contractual personality and the lack of explicit regulations detailing external protections in the Construction Services Law, so that the process of recovering victims’ rights is suboptimal. Das Sollen: Construction consultancy service providers should bear clear and firm legal responsibility to third parties if proven to have committed professional errors or negligence that violates safety standards, codes of ethics, and the principle of prudence, as mandated by Article 1365 of the Civil Code concerning Unlawful Acts. Legal protection for third parties is a form of public justice that cannot be ignored by the barriers of internal contractual relationships in the project. This research uses normative legal research, which is examined through a statutory approach, a conceptual approach, and a case study approach using primary, secondary, and tertiary legal materials analyzed qualitatively using a descriptive-analytical method. Indonesian positive law through Law Number 2 of 2017 concerning Construction Services clearly regulates the liability of service providers for building failures due to planning or supervision, where third parties have a legal basis to claim compensation under Article 1365 of the Civil Code even though they are not bound by a direct contract, with professional standards, codes of ethics, and duty of care as the primary references for determining professional error. The form of legal responsibility of construction consultancy service providers can arise through default or unlawful acts, where the consultant can be held responsible for paying material and immaterial compensation if it is proven that the losses to third parties are a direct result of professional errors such as negligence in technical analysis, errors in working drawings, or supervision that does not meet standards.
Construction Services Construction Construction Projects Losses Third Parties
Copyright (c) 2026 Gabriel Libertus Turnip, Pahala Sinambela, Muh. Amin Saleh, Muhenri Sihotang, Appe Hutauruk http://creativecommons.org/licenses/by-sa/4.0
Judicial Reasoning in Sentencing Class I Narcotics Crimes under Indonesian Criminal Law: A Case Study of Decision Number 17/Pid.Sus/2025/PN Jkt.Pst
Narcotics crimes remain one of the most significant challenges to criminal law enforcement in Indonesia, particularly concerning Class I narcotics, which carry a high potential for abuse and severe social consequences. Differences in judicial reasoning when imposing criminal sanctions may result in sentencing disparities and raise concerns regarding legal certainty, justice, and consistency in judicial decision-making. This study aims to analyze the legal reasoning employed by judges in imposing criminal sanctions on Class I narcotics offenders and to examine whether the judicial considerations reflected in Decision Number 17/Pid.Sus/2025/PN Jkt.Pst are consistent with the provisions of Law Number 35 of 2009 concerning Narcotics, the Indonesian Criminal Procedure Code, and the fundamental principles of Indonesian criminal law. This research adopts a normative juridical approach using statutory, conceptual, and case approaches. Legal materials were collected through library research, including legislation, court decisions, legal doctrines, and scholarly literature, and analyzed qualitatively. The findings indicate that the judges’ reasoning was primarily based on legally admissible evidence, witness testimony, the defendant’s statement, material evidence, and relevant statutory provisions governing narcotics offenses. Furthermore, the court considered both aggravating and mitigating circumstances, reflecting juridical, philosophical, and sociological dimensions of criminal sentencing. The decision generally fulfills the principles of legal certainty, justice, and legal utility. Nevertheless, greater consistency in judicial reasoning is required to minimize sentencing disparities and strengthen the effectiveness of narcotics law enforcement in Indonesia. The study contributes to the development of Indonesian criminal law scholarship by providing a critical evaluation of judicial reasoning in narcotics cases and offering recommendations for more consistent sentencing practices.
Class I Narcotics Criminal Sentencing Indonesian Criminal Law Judicial Reasoning Legal Certainty
Copyright (c) 2026 Imam Syafii, Appe Hutauruk, Hotman Sinambela, Fendi Maruba Parlindungan Hutahaean http://creativecommons.org/licenses/by-sa/4.0
The implementation of rehabilitation for narcotics users in Indonesia continues to demonstrate a gap between the legal framework and law enforcement practices. Although Law Number 35 of 2009 on Narcotics mandates medical and social rehabilitation for narcotics addicts and victims of narcotics abuse, its implementation remains inconsistent due to disparities in legal interpretation, limited access to integrated assessments, unequal rehabilitation facilities, and inadequate post-rehabilitation services. This study aims to analyze the legal regulation governing rehabilitation for narcotics users and to evaluate the effectiveness of its implementation within the Indonesian criminal justice system. The research employs a juridical-empirical approach using statutory, conceptual, and empirical methods. Secondary data were obtained from legislation, court decisions, books, scholarly journals, and official reports issued by the National Narcotics Board (BNN), while primary data were collected through interviews and documentation conducted at the research site. The data were analyzed descriptively using qualitative methods based on the theory of legal effectiveness and the legal system theory. The findings indicate that the existing legal framework provides an adequate basis for rehabilitation; however, its implementation has not yet achieved optimal effectiveness due to structural, instrumental, and cultural barriers among law enforcement institutions. Differences in the interpretation of legal provisions, inconsistent application of integrated assessment recommendations, and unequal availability of rehabilitation services have contributed to legal uncertainty and inconsistent judicial outcomes. Strengthening the legal status of integrated assessment results, establishing consistent prosecution and sentencing guidelines, expanding rehabilitation facilities, improving inter-agency coordination, and implementing evidence-based evaluation of rehabilitation outcomes are necessary to enhance the effectiveness of rehabilitation policies for narcotics users in Indonesia.
Bekasi Regency; Good-Faith Buyer; Land Registration; Legal Certainty; Legal Protection.
Copyright (c) 2026 Hesty C Simatupang, Muh. Amin Saleh, Muhenri Sihotang, Appe Hutauruk http://creativecommons.org/licenses/by-sa/4.0
Normative Luridical Analysis of Law Enforcement Against Perpetrators of The Criminal Acts of Fragment of Marriage Origins of Identity
The criminal offense of falsifying marital history is a crime that rarely comes to light but has the potential to cause harm to others, especially when a person’s prior marital status is concealed from a prospective partner. This normative legal study analyzes the concept and legal framework of this criminal offense under Indonesian positive law, as well as its enforcement in practice, using legislative, case law, and conceptual approaches, with primary legal sources consisting of legislation and the Cibinong District Court Decision No. 260/Pid.B/2025/PN Cbi, which were analyzed using a qualitative-deductive method. The results of the study show that the concept of falsifying the origin of a marriage is not regulated as a standalone offense, but is scattered throughout Articles 277 –280 of the former Criminal Code, with the core of the offense consisting of the concealment of a legal impediment to marriage (wettelijk beletsel) accompanied by the element of the perpetrator’s knowledge (wetenschap), which intersects with the Marriage Law, the Population Administration Law, and their updates in Articles 401–404 of the National Criminal Code. Law enforcement faces structural challenges, the nature of complaint-based offenses, the difficulty of proving intent, the lack of integration between population and marriage data, and a legal culture that tends to resolve these issues through informal, family-based means.
Criminal Code; Falsification of Marriage Origins; Law Enforcement; Marriage Crimes.
Copyright (c) 2026 Agung Prasetyo, Appe Hutauruk, Fendi Maruba Parlindungan Hutahaean, Sunarno Sunarno http://creativecommons.org/licenses/by-sa/4.0
Analysis of Law Enforcement Against Violations of Fishing Permits (SIPI), Fishing Vessel Permits (SIKPI), and Fisheries Business Permits (SIUP) Reviewed from Law Number 45 of 2009
The licensing provisions in fisheries business activities, namely the Fisheries Business License (SIUP), Fishing License (SIPI), and Fish Transport Vessel License (SIKPI), are state control instruments for the orderly and sustainable utilization of fish resources. Violations of the obligation to own these permits are not merely administrative in nature, but are categorized as criminal acts in the fisheries sector as regulated in Law Number 31 of 2004 concerning Fisheries as amended by Law Number 45 of 2009. This article aims to analyze the regulation of SIPI, SIKPI, and SIUP according to Law Number 45 of 2009 and their legal enforcement, by taking a case study of Decision Number 72/Pid.Sus-Prk/2024/PN.Rkb. This research uses a normative legal research method with a legislative approach, a case approach, and a conceptual approach. The research results show that the regulation of SIUP, SIPI, and SIKPI has a clear legal basis but has undergone adjustments to norms after the implementation of the risk-based licensing policy through the Online Single Submission system, without eliminating the criminal nature of violations for large-scale business actors. Law enforcement in the field is still hampered by overlapping authority between institutions, limited supervisory facilities, difficulties in proving on the high seas, and disparities between sanctions and economic benefits for perpetrators, resulting in less than optimal deterrence. Strengthening of technology-based supervisory systems, institutional synergy, and a proportional legal approach between the ultimum remedium function for small-scale fishermen and firm action against large business actors and foreign vessels are needed
Fisheries Business License; Illegal Fishing; SIPI; SIKPI; SIUP.
Copyright (c) 2026 Adi Suseno, Appe Hutauruk, Fendi Maruba Parlindungan Hutahaean, Sunarno Sunarno http://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of the Implementation of Government Procurement of Goods/Services Through E-Purchasing at the Gorontalo Regional Police
Government procurement of goods/services is one of the strategic instruments in the implementation of effective, efficient, transparent, and accountable government. One of the procurement methods developed to realize these principles is e-purchasing through electronic catalogs as stipulated in Presidential Regulation Number 16 of 2018 concerning the Procurement of Government Goods/Services and its amendments. This study aims to analyze the implementation of government procurement of goods/services through e-purchasing at the Gorontalo Regional Police and identify the legal obstacles faced in its implementation. The research method used is empirical legal research with a legislative approach and a sociological approach, which is carried out through document studies and interviews with related parties within the Gorontalo Police. The results of the study show that the implementation of e-purchasing at the Gorontalo Regional Police is in principle in accordance with the provisions of laws and regulations and is able to increase the efficiency of the procurement process. However, in practice, several obstacles are still found, including limited provider choices in electronic catalogs, technical system constraints, and apparatus understanding of procurement legal aspects that are not optimal.
Copyright (c) 2026 Mohammad Sabri R Bau, Darmawati Darmawati, Marwan Djafar http://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of the Sales Cooperation Agreement Between the Principal and Distributor from a Business Law Perspective(Study on the Cooperation Agreement between PT KI and PT DPS)
A sales cooperation agreement between a principal and a distributor is the backbone of goods distribution in modern business practice, yet it is not specifically regulated as a nominate contract in the Indonesian Civil Code, raising questions concerning the certainty of its regulation and the legal protection of the parties in the event of imbalanced clauses, breach of contract, or unilateral termination. This study aims to examine the legal regulation of sales cooperation agreements between principals and distributors from a business law perspective and its conformity with the principles of contract law in Indonesia, and to describe the forms of legal protection and dispute settlement available to the parties. This research is a normative legal study of a descriptive-analytical nature, employing statutory and conceptual approaches, using secondary data consisting of primary, secondary, and tertiary legal materials collected through library research and analyzed qualitatively using deductive reasoning. The results show, first, that the sales cooperation agreement constitutes an innominate contract which is valid under the open system of Book III of the Civil Code and receives sectoral regulation through Law Number 7 of 2014, Government Regulation Number 29 of 2021, and Minister of Trade Regulation Number 24 of 2021, and that it normatively conforms with the principles of contract law, although such conformity is formal in nature owing to the unequal bargaining positions of the parties. Second, legal protection is available preventively through the requirements of written agreements, registration of the distribution engagement, and balanced contract drafting, and repressively through actions for breach of contract, tort claims against unilateral termination in accordance with the settled jurisprudence of the Supreme Court, and the annulment of unlawful clauses, while disputes may be settled through litigation or through alternative dispute resolution and arbitration under Law Number 30 of 1999.
Sales Cooperation Agreement; Principal; Distributor; Legal Protection; Dispute Settlement.
Copyright (c) 2026 Nunuk Jati Saputri, Widi Nugraningsih, M. Habib http://creativecommons.org/licenses/by-sa/4.0
Harmonization of Legal Protection Regulations and Rights of Anesthesia Services Providers in the Delegation of Authority for Anesthesiology Services
Anesthesiology services are high-risk and require certainty regarding the authority, supervision, accountability, legal protection, and rights of anesthesiologists. This study analyzes the legal construction of the position of anesthesiologists, forms of disharmony in the delegation of authority, and the direction of regulatory harmonization that guarantee professional protection and proportional service compensation. The study uses normative legal methods with statutory, conceptual, and analytical approaches. Primary legal materials include health regulations and professional standards, while secondary legal materials include books, scientific articles, and previous research results; all of which are analyzed qualitatively through grammatical, systematic, and conceptual interpretation. The results indicate that Law Number 17 of 2023, Government Regulation Number 28 of 2024, Minister of Health Regulation Number 13 of 2025, and the Professional Standards for Anesthesiologists have provided the basis for professional recognition. However, the revocation of Minister of Health Regulation No. 18 of 2016 by Minister of Health Regulation No. 13 of 2025 has not been followed by equally detailed technical regulations regarding actions that can be delegated, levels of supervision, documentation, distribution of responsibilities, and service entitlement formulas. Harmonization needs to be realized through national guidelines that integrate the authority matrix, written delegation, credentials and supervision, division of responsibilities based on competence and errors, and service provision based on workload, risk, competence, and professional contribution.
Copyright (c) 2026 Fasub Hanal, Aryono Aryono, Muhammad Habib http://creativecommons.org/licenses/by-sa/4.0
Juridical Analysis of Nickel Mining Royalty Imposition on Integrated Ferronickel-Producing Mining Companies
This study aims to analyze the legal construction of nickel mining royalty obligations on integrated mining companies producing ferronickel and to assess the legal certainty of its imposition from the perspectives of the principle of legality, state control over natural resources, and the downstreaming policy. This normative legal research employs a statutory approach. The findings reveal that the legal construction of royalty imposition originates from the legal relationship between the state, as the holder of rights over natural resources, and business entities holding mineral exploitation rights (IUP/IUPK). The obligation to pay royalties serves as compensation for utilizing state resources attached to the permit holder's status, rather than merely from producing ferronickel. The construction of processing facilities (smelters) and ferronickel production represent the fulfillment of downstreaming obligations mandated by Article 103 of Law No. 3 of 2020. Regarding legal certainty, the normative basis for royalty imposition is established under Law No. 3 of 2020, Government Regulation No. 96 of 2021, and Government Regulation No. 26 of 2022. However, explicit provisions detailing the royalty mechanism for ferronickel as an intermediate product in integrated companies are lacking, leading to potential misinterpretations. Therefore, harmonization of legal norms is essential to ensure that the royalty mechanism reflects legal certainty, justice, and proportionality, thereby supporting downstreaming policies while optimizing state revenues.
Copyright (c) 2026 Violla Evarista, Widi Nugrahaningsih, Rezi Rezi http://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Law Enforcement against the Circulation of Illegal Cosmetics and Traditional Medicines in Surakarta City
The circulation of unregistered cosmetics and traditional medicines (jamu) containing hazardous substances has continued to rise in Surakarta City and the wider Soloraya region over the past three years, despite a reasonably comprehensive legal framework, including Law Number 8 of 1999 on Consumer Protection, Law Number 17 of 2023 on Health, and various technical regulations issued by the National Agency of Drug and Food Control (BPOM). This article examines the effectiveness of law enforcement following cases of illegal cosmetics and traditional medicine circulation in Surakarta and identifies the obstacles hindering its optimal implementation. Using a normative juridical method with statutory, conceptual, and case approaches, this study analyzes primary, secondary, and tertiary legal materials through library research, employing Lawrence M. Friedman's legal system theory, Soerjono Soekanto's law enforcement theory, and Ahmadi Miru's consumer protection theory as the analytical framework. The findings show that although the normative framework covers preventive, repressive, and curative measures, its implementation is undermined by sentencing disparity, limited enforcement resources, and a weak legal culture among business actors and consumers, particularly in online transactions. These conditions weaken the deterrent effect of the law and make it difficult for consumers to obtain recovery for their rights.
law enforcement illegal cosmetics traditional medicine consumer protection BPOM
Copyright (c) 2026 Septiana Dwi Kharismawati, Aris Prio Agus Santoso, Rina Arum Prastyanti http://creativecommons.org/licenses/by-sa/4.0
The Role of the OJK as a Regulator and Facilitator of Consumer Protection in the Fintech Sector Through ADR
his study aims to analyze the role of the Financial Services Authority (OJK) in Solo as a regulator and facilitator in providing fintech consumer protection through alternative dispute resolution, as well as to identify the obstacles encountered in its implementation. The study employs an empirical legal method with a descriptive qualitative approach. Primary data were obtained through interviews with the OJK in Solo, while secondary data were sourced from laws and regulations, academic literature, and official OJK reports. The results indicate that the OJK plays a role in regulating, supervising, and facilitating dispute resolution through the Consumer Protection Portal Application (APPK), as well as referring cases to the Financial Services Dispute Resolution Center (LAPS SJK) when internal resolution is not achieved. In addition, the OJK also conducts financial education as a form of preventive protection. Major challenges include low levels of financial and digital literacy, the complexity of proving financial well-being, limitations in the restoration of consumer rights, and difficulties in coordinating oversight. Therefore, improving public literacy, ensuring compliance by fintech providers, and fostering institutional synergy are necessary to achieve more effective consumer protection and provide legal certainty.
Copyright (c) 2026 Tarissa Dwi Indrawati, Rina Arum Prastyanti, Muhamad Habib http://creativecommons.org/licenses/by-sa/4.0
Law Enforcement of Money Politics Crimes in the 2024 Regent and Deputy Regent Elections in North Gorontalo Regency
This study aims to find out the law enforcement mechanism for money politics in the implementation of the 2024 Regent and Deputy Regent Elections in North Gorontalo Regency as well as the factors that affect the effectiveness of law enforcement against money politics. This research uses an empirical legal research method with an empirical juridical approach. The data sources used consist of primary data obtained through field research and secondary data obtained from laws and regulations, books, journals, and literature related to research. Data collection techniques are carried out through interviews, observations, and documentation, while data analysis is carried out qualitatively and presented descriptively. The results of the study show that the law enforcement mechanism for money politics crimes in the 2024 Regent and Deputy Regent Elections in North Gorontalo Regency has been implemented through the stages of prevention, supervision, receipt of reports and findings, discussions with the Integrated Law Enforcement Center (Gakkumdu), investigations, investigations, prosecutions, and examinations in court in accordance with the provisions of applicable laws and regulations. However, its implementation has not been fully effective because there are still obstacles in the proof process, limited evidence, and low public participation in reporting money political violations. Factors that affect the effectiveness of law enforcement include legal factors, law enforcement factors, facilities and infrastructure factors, community factors, and legal culture factors. Of the five factors, the social factor and legal culture are the most dominant factors because of the low legal awareness of the community and the development of a transactional political culture that considers the practice of money politics as a natural thing in the election process.
Copyright (c) 2026 Fadli Bukoting, Marwan Djafar, Apriyanto Nusa http://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of Tax Court Disputes Regarding the Determination of Loan Agreements as Value Added Tax Objects
This study aims to analyze tax court disputes related to the determination of loan agreements as subject to Value Added Tax (VAT). The research uses a normative juridical method with a legislative approach through the analysis of primary, secondary, and tertiary legal materials. The results show that disputes arise due to differences in interpretation regarding the legal qualifications of transactions, the application of the substance over form principle, and the principle of legality. Resolution is carried out through objections, appeals, and judicial reviews. The study highlights the importance of legal certainty in distinguishing loan transactions from service delivery to provide legal protection for taxpayers and tax authorities. Keywords: VAT, tax disputes, loan agreements.
Tax Dispute, Loan Agreement, Value Added Tax, Tax Court.
Copyright (c) 2026 Riyan Ardiansyah, Widi Nugrahaningsih, M. Habib http://creativecommons.org/licenses/by-sa/4.0
Model PIKAT: A Normative Remuneration Framework for Nurses Performing Delegated Medical Procedures in Private Hospitals
The delegation of medical procedures from physicians to nurses is a common practice in hospital healthcare services. However, Indonesian health regulations do not explicitly govern nurses' entitlement to remuneration for delegated medical procedures, creating a legal vacuum and potential legal uncertainty. This study aims to examine the legal framework governing nurses' remuneration rights in delegated medical procedures in private hospitals and to develop a normative remuneration calculation model. This research employs a normative legal approach using statutory, conceptual, comparative, and case analyses. Primary, secondary, and tertiary legal materials were analyzed qualitatively based on Gustav Radbruch's theory of legal certainty, justice, and expediency. The findings reveal that existing health legislation does not provide a standardized legal mechanism for determining remuneration for nurses performing delegated medical procedures, leaving remuneration systems largely dependent on internal hospital policies. As its primary contribution, this study proposes the PIKAT Model (Competency-Based Remuneration Calculation for Medical Procedures), which incorporates weighted parameters including legal authority, professional competence, procedural complexity, clinical risk, professional responsibility, service contribution, quality of care, performance, institutional factors, and professional ethics. The model provides a normative framework that promotes legal certainty, distributive justice, and practical utility, while offering a policy reference for remuneration systems in private hospitals and future healthcare regulatory reforms.
Copyright (c) 2026 Abram Sahing http://creativecommons.org/licenses/by-sa/4.0
Analysis of the Conflict of Provisions Between Law No. 7 Of 2021 And Government Regulation No. 49 of 2022 Regarding the Imposition of Value-Added Tax in the Mining Sector
This study analyzes the conflict of norms between Law Number 7 of 2021 on the Harmonization of Tax Regulations and Government Regulation Number 49 of 2022 concerning the imposition of Value Added Tax (VAT) in the mining sector, as well as its legal implications for legal certainty and the implementation of tax obligations by integrated mining companies in Indonesia. It employs normative legal research using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials are analyzed qualitatively through descriptive-analytical, grammatical, and systematic interpretation. The findings demonstrate a vertical conflict of norms regarding the VAT treatment of nickel ore supplies. Law Number 7 of 2021 places nickel ore supplies within taxable transactions subject to VAT, whereas Government Regulation Number 49 of 2022 grants a VAT exemption for certain strategic taxable goods, including nickel ore. The different legal constructions create regulatory disharmony that may conflict with the principles of lex superior derogat legi inferiori, legality, and legal certainty. The conflict generates uncertainty concerning VAT treatment, input VAT crediting, tax administration, and the risk of fiscal corrections and tax disputes. Harmonization is therefore required to ensure legal certainty and the effective implementation of the VAT system in the mining sector.
Copyright (c) 2026 Vinanda Langgeng Kencana, Rezi Rezi, Widi Nugrahaningsih http://creativecommons.org/licenses/by-sa/4.0
The Implementation of Restrictions on Testamentary Grant in the Ditribution of Inhaheritance Assets
The testamentary is a form of property transferred by one person to another, whisch takes effect after the testator’s death. In the practice of distributing inheritances, testamentary grants frequently give way to legal issues if the transfer exceeds the limits set by law and reduces the rights of the heirs. Therefore, there is necessary to pay attention to the limitations on testamentary gifts to ensure legal protection of the heirs’ rights and to ensure the fairness of the distribution of the inheritance. The purpose of this study is to examine how the limitations on testamentary gifts are implemented in the distribution of inherited assets. The results of this study showed that restrictions on testamentary gifts in the distribution of an inheritance are enforced by reducing (inkorting) the value of the legacy, so that all heirs can receive their statutory share (legitime portie).
Inheritance; Testamentary Gifts; Restrictions Of Testamentary; Legitieme Portie.
Copyright (c) 2026 Muhammad Radja Dzakwansyah, Endang Heriyani http://creativecommons.org/licenses/by-sa/4.0
Legal Certainty and Medical Ethics for Physicians in the Implementation of Chemical Castration Law
Chemical castration as an additional punishment for perpetrators of sexual violence against children has been regulated under Law No. 17 of 2016, further elaborated in Government Regulation No. 70 of 2020. However, its implementation creates a normative conflict between positive law and medical ethics codes. This study aims to analyze the ethical and legal standing of physicians implementing chemical castration, as well as their corresponding ethical and legal responsibilities. Using normative legal research with statutory, conceptual, and case approaches, this study finds that ethically, physician involvement as castration executors contradicts the principles of non-maleficence, beneficence, autonomy, and justice as enshrined in the Indonesian Medical Code of Ethics (KODEKI) and the Hippocratic Oath. Legally, there is a conflict between the obligations mandated by Government Regulation No. 70 of 2020 and the physician's function as a healthcare professional under Law No. 29 of 2004 on Medical Practice. The MKEK IDI Fatwa No. 1 of 2016 affirms the medical profession's rejection of such an executor role. The author concludes that physicians should be positioned as medical evaluation and rehabilitation experts rather than castration executors, and that regulatory harmonization involving the IDI, academics, and legislators is necessary to resolve existing normative conflicts.
Copyright (c) 2026 Aldhitama Ramadhan, Hery Dwi Utomo, Rina Arum Prastyanti http://creativecommons.org/licenses/by-sa/4.0
Legal Review of Health Clinic Franchise Business Practices in Indonesia
This thesis, entitled "Legal Review of the Franchise Business Practice of Health Clinics in Indonesia," examines the legal issues arising from the rapid growth of health clinic franchises, particularly breaches of franchise agreements and the legal responsibilities of franchisors and franchisees in healthcare services. The study employs a normative juridical research method using a statutory approach. The primary legal materials include the Indonesian Civil Code, Law Number 17 of 2023 on Health, and Government Regulation Number 35 of 2024 on Franchising. Legal materials are analyzed through juridical interpretation to examine the applicable legal framework. The findings reveal that breaches of franchise agreements in health clinic businesses constitute multidimensional legal violations involving civil, administrative, and health law aspects. Consequently, dispute resolution should not rely solely on the Indonesian Civil Code but must also consider the provisions of Law Number 17 of 2023 on Health and Government Regulation Number 35 of 2024 on Franchising. This integrated approach enhances legal certainty while ensuring a fair balance of rights and obligations between franchisors and franchisees. The study further concludes that existing legislation has not comprehensively regulated the allocation of legal responsibility between franchisors and franchisees, particularly where patient harm results from both deficiencies in the franchise system and operational negligence by the clinic. This regulatory gap may create legal uncertainty in resolving disputes involving health clinic franchises.
Copyright (c) 2026 Fredy Ied Fitriadi, Aryono Aryono, M. Habib http://creativecommons.org/licenses/by-sa/4.0
The Construction of The Authority of The Audit Board of The Republic of Indonesia to Declare State Losses as A Strengthening of The Principle of Checks and Balances in The Indonesian Constitutional System
The authority of the Audit Board of the Republic of Indonesia (BPK) to declare state financial losses remains a subject of debate in the enforcement of corruption crimes due to the development of judicial decisions and law enforcement policies that allow other institutions to calculate state financial losses. This situation has led to differing interpretations regarding the scope of BPK's authority as the state's external audit institution, which derives its attributed authority directly from the 1945 Constitution of the Republic of Indonesia. This study aims to analyze the constitutional basis of BPK's authority to declare state financial losses, examine the implications of legal developments on such authority, and formulate a reconstruction of BPK's authority as a means of strengthening the principle of checks and balances. This research employs normative legal research using statutory, conceptual, and case approaches. The analysis is conducted prescriptively based on legislation, Constitutional Court decisions, and the policies of the Supreme Court and the Attorney General's Office. The findings reveal that BPK's authority constitutes an attributed power derived from Article 23E of the 1945 Constitution of the Republic of Indonesia and is further regulated under Law Number 15 of 2004 and Law Number 15 of 2006. Legal developments through Constitutional Court decisions, the implementation of the Criminal Procedure Code (KUHAP), the Criminal Code (KUHP), Supreme Court Circular Letters, and the policies of the Attorney General's Office have influenced the mechanism for proving state financial losses but have not diminished BPK's constitutional authority. This study concludes that the authority to declare state financial losses remains vested in BPK, while the calculation of state financial losses by other institutions constitutes part of the evidentiary process in accordance with statutory provisions. This reconstruction strengthens legal certainty, preserves BPK's independence, and reinforces the implementation of the checks and balances principle within Indonesia's constitutional system.
Copyright (c) 2026 Apryadin Apryadin, Firzhal Azrhi Jiwantara, Siti Hasanah, Nurjannah Septyanun http://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of Legal Protection of Subcontractors in Building Construction Agreements in Indonesia
Indonesia's construction industry is characterized by a massive bargaining asymmetry between main contractors and subcontractors. Law No. 2 of 2017 on Construction Services (UUJK 2017) contains no explicit prohibition on unilateral risk-shifting clauses, creating a vacuum of norm systematically exploited through pay-when-paid clauses — a normative gap that has not been addressed through dogmatic-prescriptive legal analysis in existing literature. This study aims to construct a juridical prescription: whether such clauses are void by operation of law and how synchronization between the Construction Services Law and the Civil Code should properly function. This study employs a prescriptive-analytical normative legal method through comparative doctrinal analysis, integrating the statute approach, conceptual approach, and case approach applied to the Construction Services Law, the Civil Code, and Supreme Court Decision No. 463 K/Pdt/2019. This study finds that the normative vacuum in the Construction Services Law dogmatically nullifies the lex specialis exclusivity, rendering the good-faith principle (Article 1338(3)) and the reasonableness principle (Article 1339 of the Civil Code) imperatively applicable as a synchronization catalyst — a dogmatic obligation, not merely an interpretive option. Furthermore, the pay-when-paid clause manifests misbruik van omstandigheden and contains an unlawful cause (onrechtmatige oorzaak) under Article 1320(4) jo. Article 1337 of the Civil Code, rendering it void by operation of law (nietig van rechtswege). Through the doctrine of partial nullity (partiële nietigheid), only the risk-shifting clause is void, while the main contractor remains absolutely obligated to pay the subcontractor in full. These findings shift the paradigm of subcontractor protection from legislative recommendation to a directly enforceable dogmatic verdict under existing civil law mechanisms.
Copyright (c) 2026 Thomas Mulyanto Kurniawan, Rezi Rezi, M. Habib http://creativecommons.org/licenses/by-sa/4.0
Cybercrime Law Enforcement Reform: A Comparative Study of the Legal Systems of Indonesia, the United States, and Singapore
The development of information and communication technology has increased the complexity of transnational cybercrime, posing new challenges for the criminal justice system in ensuring effective law enforcement. Although Indonesia has regulated various forms of cybercrime through the Electronic Information and Transactions Law and its amendments, the effective implementation of these regulations still faces various obstacles, particularly related to legal harmonization, enforcement capacity, and international cooperation. This study aims to analyze the characteristics of the cybercriminal legal systems in Indonesia, the United States, and Singapore, identify similarities and differences, evaluate the effectiveness of their implementation, and formulate a reform model relevant to Indonesia. The study uses a normative legal method with a comparative law approach, through an analysis of legislation, legal doctrine, court decisions, and national and international scientific literature. The results show that the United States implements a federal approach that emphasizes investigative capacity and inter-agency coordination through the Computer Fraud and Abuse Act, while Singapore prioritizes an integrated and responsive regulatory model through the Computer Misuse Act and a strong national cybersecurity strategy. Indonesia has a relatively comprehensive regulatory framework, but still faces challenges in enforcement, institutional coordination, and adaptation to evolving digital crime modes. The novelty of this research lies in the formulation of a cybercriminal law enforcement reform model based on regulatory integration, institutional capacity building, and increased international cooperation. These reforms are expected to improve the effectiveness of Indonesia's cybercriminal legal system in addressing the dynamics of global digital crime.
Copyright (c) 2026 Muhammad Fu'ad Hasan, Andy Setiawan, ⁠Samsuhari ⁠Samsuhari, Isnawati Choiriyah, Moch. Eko Setiyo Budi Utomo, Dewi Putriani Yogosara Lodewijk http://creativecommons.org/licenses/by-sa/4.0
Law Enforcement Against Unlicensed Gold Mining Activities in the Gorontalo Regency Area
Unlicensed gold mining activities are acts that are contrary to the provisions of laws and regulations in the mining sector and have the potential to cause environmental damage, state economic losses, and disruptions to sustainable natural resource management. This study aims to analyze law enforcement of unlicensed gold mining activities in Gorontalo Regency and analyze the factors that hinder law enforcement of these activities. The type of research used is normative legal research with a legislative approach, a conceptual approach, and a case approach. Legal materials consist of primary legal materials, secondary legal materials, and tertiary legal materials obtained through literature studies, then analyzed qualitatively by prescriptive methods. The results of the study show that law enforcement against unlicensed gold mining activities has been expressly regulated in Law Number 2 of 2025 concerning the Fourth Amendment to Law Number 4 of 2009 concerning Mineral and Coal Mining through the application of criminal sanctions against everyone who carries out mining activities without a permit. However, the effectiveness of law enforcement still faces various obstacles, including low public legal awareness, limited law enforcement facilities and infrastructure, and economic factors that encourage people to carry out mining activities without permits. Therefore, it is necessary to strengthen supervision, increase public legal awareness, and synergy between the government and law enforcement officials so that law enforcement can be carried out effectively and sustainably.
Copyright (c) 2026 Moh Farhan R Kadullah, Nur Insani, Apriyanto Nusa http://creativecommons.org/licenses/by-sa/4.0