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All Journal Jurnal Penelitian Serambi Hukum
Farras Eknu Albin
Fakultas Hukum Universitas Negeri Semarang
Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Yuridis Terhadap Kekuatan Hukum Perjanjian Kredit Tanpa Jaminan Dalam Putusan Nomor 360/PDT.G/2017/PN.Jkt.Sel. Dewi Sulistianingsih; Farras Eknu Albin; Risqi Budi; Christian Bagas; Rois Faisal; Danis Danendra Adhi
JURNAL PENELITIAN SERAMBI HUKUM Vol 19 No 02 (2026): Jurnal Penelitian Serambi Hukum Vol 19 No 02 Tahun 2026 (Februari-Juli)
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59582/sh.v19i02.1550

Abstract

ABSTRACT This research is motivated by the legal risks of providing unsecured credit, which impact the uncertainty of fulfilling creditors' rights. The purpose of this study is to analyze the legal force of unsecured credit agreements under Decision Number 238/PDT/2018/PT.DKI, the forms of legal protection for creditors in the event of default, and the implications of the lack of material collateral on the creditor's position. The research method used is normative juridical with a statute approach and a case approach. The results show that unsecured credit agreements remain legally binding on the parties under Articles 1320 and 1338 of the Civil Code (pacta sunt servanda). Decision Number 238/PDT/2018/PT.DKI confirms that the lack of material collateral does not eliminate the debtor's obligation to repay the debt. However, in practice, the creditor loses preferential rights and remains only a concurrent creditor. Legal protection for creditors in this case is limited to general collateral as stipulated in Article 1131 of the Civil Code, which requires creditors to share proportionally with other creditors all of the debtor's assets. The conclusion of this study is that although the agreement remains valid, the absence of specific collateral significantly weakens the creditor's bargaining position and legal certainty in obtaining repayment of receivables in the event of default. Keywords: Credit Agreement; Unsecured Credit; Legal Protection; Concurrent Creditors.
Analisis Yuridis Pemajakan Capital Gain Aset Kripto Indonesia Singapura dan Mitigasi Capital Flight Farras Eknu Albin; Risqi Budi; Christian Bagas; Rois Faisal; Nabil Ivander; Moh. Imam Gusthomi
JURNAL PENELITIAN SERAMBI HUKUM Vol 19 No 02 (2026): Jurnal Penelitian Serambi Hukum Vol 19 No 02 Tahun 2026 (Februari-Juli)
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59582/sh.v19i02.1553

Abstract

The development of cryptocurrency as a digital investment instrument has created new challenges for national taxation systems, particularly regarding the taxation of capital gains and the potential risk of capital flight. Indonesia, through Minister of Finance Regulation Number 68/PMK.03/2022, has regulated the taxation of crypto asset transactions, while Singapore adopts a relatively more flexible policy toward digital asset investment gains. This study aims to analyze the comparative regulation of cryptocurrency capital gains taxation in Indonesia and Singapore and its implications for potential capital flight. This research employs a normative juridical method using statutory and comparative approaches. The findings indicate that differences in taxation regimes between Indonesia and Singapore may influence investors’ decisions in determining the location of digital asset transactions. Therefore, an adaptive and competitive taxation policy is required to maintain legal certainty while preventing capital flight in the digital economy era.
Co-Authors Christian Bagas Danis Danendra Adhi Dewi Sulistianingsih Moh. Imam Gusthomi Nabil Ivander Risqi Budi Rois Faisal