Fendi Maruba Parlindungan Hutahaean
Program Studi Ilmu Hukum, Fakultas Hukum, Universitas Mpu Tantular, Jakarta, Indonesia

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LEGAL ANALYSIS OF CHILD ADOPTION IN INDONESIAN CIVIL LAW BASED ON CHILD PROTECTION LAW Harriani Bianca Daryana; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.693

Abstract

Adoption is not merely an administrative act; it has far-reaching impacts on a person’s civil status and legal relationships. The primary focus of this research is to examine the procedures and requirements for adoption under Indonesian civil law, particularly within the framework of child protection regulations, and to examine the legal position and civil rights of adopted children following a court ruling, particularly regarding guardianship and inheritance rights. The research was conducted using a normative juridical approach. The data used were secondary, encompassing primary, secondary, and tertiary legal sources, and were then analyzed qualitatively. The analysis of court decisions, implementing regulations, and legal literature indicates that the adoption mechanism under Indonesian positive law must go through litigation through a court ruling. Based on Article 39 of the Child Protection Law and relevant jurisprudential precedent, this judicial process formally aims to provide legal certainty and close the gap for child trafficking practices. In addition, the regulation mandates the state to conduct oversight through measurable material and social verification to ensure the principle of “the best interests of the child” is met. From a legal perspective, the court’s decision transfers full guardianship rights to the adoptive parents, but does not sever the blood relationship (nasab) with the biological parents. Because guardianship is completely transferred, questions arise regarding the economic rights of adopted children at the time of inheritance. According to applicable law, adopted children do not automatically become heirs in abintestato; protection of their economic rights is guaranteed through alternative instruments, such as mandatory wills under Islamic law or gifts and wills under civil law. Thus, these rights can still be fulfilled as a form of welfare and social justice for adopted children.
ANALYSIS OF DISPARITY IN JURISPRUDENCE OF SUPREME COURT DECISIONS REGARDING ARTICLE 26 INCOME TAX RATE FOR PKP2B HOLDERS Agus Susetyo; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.695

Abstract

This study aims to analyze the pattern of conflict or inconsistency in the Supreme Court’s jurisprudence regarding the determination of Article 26 Income Tax (PPh) rates for holders of Coal Mining Business Work Agreements (PKP2B). The main focus of this study is to collect forms of disparity in legal considerations (decision ratios) of Supreme Court judges in deciding Judicial Review (PK) cases that are released on conflicts of contract law regimes, domestic tax law, and international law. The research method used is normative legal research (normative juridical) using a statutory regulatory approach (statutory approach), a case approach (case approach), a contextual approach (conceptual approach), and a comparative approach (comparative approach). Data were collected through a literature review method to trace primary legal materials in the form of court decisions and laws, as well as secondary and tertiary legal materials, which were then analyzed qualitatively with deductive reasoning. The results of the study indicate that the pattern of jurisprudential disparity is divided into two opposing tendencies: first, a contractual approach that prioritizes the principle of lex specialis derogat legi generali to protect fiscal stabilization clauses in PKP2B; and second, a public law approach based on the principle of lex posterior derogat legi priori which emphasizes that tax law is coercive. This disparity is further complicated by considerations based on the principle of pacta sunt servanda which prioritizes the supremacy of Double Taxation Avoidance Agreements (P3B). This study concludes that the clash of legal paradigms, coupled with the less-than-optimal nomophilia function of the Supreme Court, has created legal activists who have the potential to undermine global investor confidence and prolong horizontal tax conflicts. Comprehensive harmonization of the intersection of norms governing this strategic sector is urgently needed.
DEBTOR'S DEFAULT AND BANK RAKYAT INDONESIA CREDIT GUARANTEE AUCTION PROCEDURE Saifudin Wahid; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 3 (2026): Journal Indonesia Law and Policy Review (JILPR), June 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i3.700

Abstract

The purpose of this study is to analyze the definition and classification of debtor default in BRI credit agreements based on Decision No. 397/Pdt.G/2025/PN Jkt.Pst and to analyze the BRI credit guarantee auction procedure and its implications for debtor protection based on Decision No. 397/Pdt.G/2025/PN Jkt.Pst. This study uses a normative juridical method with a statutory approach and a case approach, based on secondary data in the form of laws and regulations, court decisions, and doctrines. The results of the study indicate that the debtor CV. SAMIJAYA is normatively in a state of default due to prolonged payment arrears so that it cannot be qualified as force majeure; Thus, BRI as the holder of the mortgage has a legal basis to carry out the execution of the guarantee as long as the procedure is in accordance with the provisions, the credit guarantee auction procedure through the KPKNL which is based on the mortgage certificate and the Minister of Finance Regulation Number 122 of 2023 without the involvement of the fiat of the Head of the District Court and by setting a limit value that is far below the market price, it creates problems with the hierarchy of norms and has the potential to cause excessive losses to debtors, so that the practice of parate execution needs to be aligned with the HIR/RBg, the principle of legal certainty, and the principle of consumer protection for financial services.