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All Journal Keadilan COURT REVIEW: Jurnal Penelitian Hukum LAWYER: Jurnal Hukum Jurnal Hukum Mimbar Justitia Keadilan Sultan Adam : Jurnal Hukum dan Sosial
Sendi Sanjaya
Universitas Mpu Tantular
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS YURIDIS TINDAK PIDANA MENGUASAI NARKOTIKA GOLONGAN I BUKAN TANAMAN (STUDI PUTUSAN NOMOR 504/PID.SUS/2024/PN. BDG) Dimas Arifianto Suryo; Appe Hutauruk; Hotman Sinambela; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1848

Abstract

This study aims to analyze the criminal offense of possessing non-plant-based Class I narcotics and the judges' legal reasoning in Bandung District Court Decision Number 504/Pid.Sus/2024/PN Bdg. The research employs a normative legal method utilizing statutory, conceptual, and case-based approaches. The analysis focuses on the application of Article 112 paragraph (1) of Law Number 35 of 2009 concerning Narcotics, the substantiation of the offense's elements, and the judges' reasoning in selecting the charge from the alternatives of Article 112 paragraph (1) and Article 114 paragraph (1). The analysis reveals that the defendant was proven to meet the elements of "any person," "without right or unlawfully," and "possessing non-plant-based Class I narcotics." Possession was established by the fact that the defendant retrieved and carried two packages of crystal methamphetamine with a net weight of 4.0534 grams, which laboratory testing confirmed to contain methamphetamine. Although the possession was carried out under the instruction of another party and was temporary in nature, these circumstances did not negate the defendant's factual control over the narcotics. The Panel of Judges selected Article 112 paragraph (1) because there was insufficient evidence regarding a transaction, sale, handover, or intermediation in the narcotics trade. The evidentiary process also satisfied the standards set forth in Articles 183 and 184 of the Criminal Procedure Code (KUHAP). Thus, the application of Article 112 paragraph (1) is fundamentally consistent with the principles of legality and criminal liability, although the distinction between possession and trafficking requires further elaboration.
ANALISIS HUKUM PENYELESAIAN KREDIT BERMASALAH MELALUI PARATE EKSEKUSI PADA BANK PEREKONOMIAN RAKYAT MULTIATAMA DANANJAYA Surya Andipa; Mas Agus Priyambodo; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1849

Abstract

In the resolution of non-performing loans, one legal instrument available to the holder of a Mortgage Right is parate executie summary execution, as stipulated in Law Number 4 of 1996 concerning Mortgage Rights. This mechanism empowers the first Mortgage Right holder to sell the mortgaged asset via public auction in the event of debtor default. This study aims to analyze the resolution of non-performing loans through the parate executie mechanism regarding Mortgage Right collateral at PT Bank Perekonomian Rakyat Muliatama Dananjaya, as well as to analyze the legal protection afforded to good-faith debtors during the execution process. The study employs an empirical juridical method utilizing statutory, conceptual, and case approaches. Data were gathered through literature reviews and field research and analyzed qualitatively. The findings indicate that PT Bank Perekonomian Rakyat Muliatama Dananjaya generally resolves non-performing loans through stages such as collection efforts, persuasive communication, issuance of warning letters, negotiation, and restructuring prior to resorting to parate executie. Parate executie is treated as a measure of last resort when non-litigation resolutions fail and the debtor remains in default. This implementation is fundamentally in accordance with the provisions of Articles 6 and 20 of the Mortgage Rights Law. Legal protection for good-faith debtors is realized through preventive and repressive measures grounded in the principles of good faith, balance, legal certainty, and prudence. Nevertheless, obstacles remain, including lawsuits filed by debtors or third parties, administrative issues regarding the mortgaged asset, the potential for auction proceeds to fall below market value, and a lack of debtor understanding regarding the legal consequences of Mortgage Rights.
ANALISIS YURIDIS KEDUDUKAN DAFTAR NOMINATIF SEBAGAI ALAT BUKTI DALAM PEMBUKTIAN BIAYA PROMOSI DI PENGADILAN Hermawan Wibisono Putra; Appe Hutauruk; Hotman Sinambela; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1851

Abstract

This study aims to analyze the status of the Nominal List as evidence in disputes at the Tax Court, specifically regarding the conflict between formal administrative defects and the substantiation of the material truth of Promotional Expenses. The research employs a normative-juridical method, utilizing both statutory and case-based approaches through an analysis of five Tax Court rulings: PUT-006323.15/2018/PP/M.XIA, PUT-005707.15/2019/PP/M.VIIIA, PUT-011363.15/2020/PP/M.XIVA, PUT-006886.15/2020/PP/M.XIIIA, and PUT-003087.15/2023/PP/M.XVIA. The analysis reveals that while the Nominal List serves a crucial function as both an administrative and evidentiary instrument, defects therein do not automatically result in the disallowance of Promotional Expenses. The Panel of Judges has applied varying approaches, ranging from a formalistic stance—treating the Nominal List as an absolute prerequisite—to a "substance over form" approach, which allows taxpayers to substantiate the reality of transactions through invoices, bills, contracts, proof of payment, and other supporting documents. These differing rationes decidendi indicate an absence of a uniform standard regarding the legal consequences of defects in the . Consequently, there is a need for consistent evidentiary practices that treat administrative defects as factors influencing the burden of proof, rather than as automatic grounds for disregarding the material truth of Promotional Expenses.
PERLINDUNGAN HUKUM IMPORTIR ATAS KERUGIAN AKIBAT PENETAPAN SPBL PASCA PUTUSAN PENGADILAN PAJAK Marina R. Purba; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1856

Abstract

This study aims to analyze the implementation of legal protection for importers regarding losses arising from the issuance of a Determination Letter on Prohibited and/or Restricted Goods (SPBL), which was subsequently annulled by the Tax Court in Decision Number PUT-005900.45/2024/PP/M.XVIIA of 2025. The study employs a normative-juridical method utilizing statutory, case, and conceptual approaches. The analysis focuses on the validity of the SPBL issuance, the forms of legal protection available to importers, and the mechanisms for recovering losses caused by the detention of goods during the dispute process. The findings indicate that the Tax Court provided repressive legal protection by annulling the SPBL after determining that the imported "Rack Fitting" was more appropriately classified under HS Code 9403.20.90 rather than HS Code 7308.90.99 (which falls under the category of prohibited and/or restricted goods). However, the annulment of the SPBL did not fully provide effective legal protection, as it did not automatically compensate the importer for material losses—specifically demurrage and storage costs—incurred while the goods were detained. These obstacles stem from the Tax Court's limited authority to award civil damages, jurisdictional ambiguities, and the inadequacy of customs procedural law in accommodating claims for losses resulting from administrative actions. Therefore, a regulatory reconstruction is required to establish certainty regarding the forum, authority, and mechanisms for recovering importer losses, ensuring that legal protection extends beyond the mere annulment of administrative decisions to effectively restore rights.
KEABSAHAN PENOLAKAN PERMOHONAN PASAL 36 AYAT (1) HURUF A DALAM SENGKETA PAJAK Ifyani Novita; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1857

Abstract

This study aims to analyze the validity of the rejection of an application for the reduction or cancellation of administrative sanctions under Article 36 paragraph (1) letter a of the General Provisions and Tax Procedures Law (UU KUP), as well as to analyze the legal reasoning of the Panel of Judges in Tax Court Decision Number PUT-004622.99/2025/PP/M.XIA (2025). This research employs a normative-juridical method utilizing statutory, conceptual, and case-based approaches. The analysis focuses on the discretionary authority of the Directorate General of Taxes in evaluating taxpayer applications and the *ratio decidendi* of the Panel of Judges in reviewing the rejection decision. The findings indicate that the rejection of the application by the Directorate General of Taxes lacked substantive validity; the reasoning was overly formalistic, relying on administrative and financial parameters that were not directly relevant to the substance of the tax invoice issuance issue. The Panel of Judges held that issuing a tax invoice prior to payment and the delivery of goods in Crude Palm Oil (CPO) transactions could not be classified as a delay, as it aligned with regulations regarding the timing of tax invoice issuance and the Plaintiff's transaction practices. Through systematic and teleological interpretation, the Panel corrected the tax authority's erroneous application of the law and cancelled administrative sanctions amounting to IDR 111,162,500.00. The decision affirms that the discretion exercised by the Directorate General of Taxes is not absolute authority; it remains subject to the law, General Principles of Good Governance (AUPB), and judicial review to ensure legal certainty and protection for taxpayers.
REKONSTRUKSI KELEMBAGAAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023 Florentinus Eko Yulianto; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1858

Abstract

This study aims to analyze the institutional reconstruction of the Tax Court following Constitutional Court Decision Number 26/PUU-XXI/2023 and its implications for judicial independence. The study employs a normative-juridical method utilizing statutory, case, conceptual, historical, and comparative approaches. The analysis focuses on the Tax Court's position within the judicial system, the issue of dual administrative oversight, and the consequences of transferring organizational, administrative, and financial supervision from the Ministry of Finance to the Supreme Court. The findings indicate that dual oversight potentially compromises institutional independence, given that the Ministry of Finance also oversees the Directorate General of Taxes and the Directorate General of Customs and Excise—agencies that act as parties in disputes before the Tax Court. Constitutional Court Decision Number 26/PUU-XXI/2023 mandates the elimination of this dual oversight through the implementation of a "one-roof system," with the transfer to be completed no later than December 31, 2026. Institutional reconstruction should not be viewed merely as a transfer of administrative authority; it must also encompass the restructuring of organizational frameworks, human resources, budgets, regulations, oversight mechanisms, judicial competence, and information technology systems. The ideal arrangement for the Tax Court is to retain its character as a specialized court within the State Administrative Court system while falling entirely under the supervision of the Supreme Court. This reconstruction is expected to strengthen independence, professionalism, impartiality, and accountability, as well as ensure legal certainty and protection for taxpayers.
Co-Authors Abizar Algifari Adzim Munawali Akhmad Ramadhan Harahap Appe Hutauruk Dasrul Chaniago Dimas Arifianto Suryo Eko Dwi Suryanto Faizal Imam Muharam Fendi Maruba Parlindungan Hutahaean Florentinus Eko Yulianto Hermawan Wibisono Putra Hotman Sinambela Ifyani Novita Irene Puteri Alfani Sofia Sinaga Mardiman Sane Marina R. Purba Mas Agus Priyambodo Muhammad Amin Saleh Al-Habsy Okky Mara Utama Stanisius Leo Surya Andipa