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All Journal LAWYER: Jurnal Hukum Jurnal Hukum Mimbar Justitia
Irene Puteri Alfani Sofia Sinaga
Universitas Mpu Tantular
Law, Crime, Criminology & Criminal Justice Social Sciences

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Keabsahan Kontrak Elektronik dalam Hukum Perdata Indonesia: Tantangan dan Perlindungan Hukum Sendi Sanjaya; Irene Puteri Alfani Sofia Sinaga
Jurnal Hukum Mimbar Justitia Vol. 12 No. 1 (2026): Published 30 Juni 2026
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jhmj.v12i1.6135

Abstract

he development of digital technology has driven the growth of transactions based on electronic contracts, which raise civil law issues related to validity and the protection of the parties involved. Electronic contracts have the potential to create legal uncertainty if adequate regulations are not in place. This study aims to analyze the validity of electronic contracts under Indonesian civil law and to identify forms of legal protection for the parties involved. This research employs a normative juridical method with statutory and conceptual approaches. The results show that electronic contracts can fulfill the legal requirements of a valid agreement as stipulated in Article 1320 of the Indonesian Civil Code, as long as they meet the elements of consent, legal capacity, a specific subject matter, and a lawful cause, with adaptations to the digital medium. Legal protection for parties in electronic contracts is provided through the Electronic Information and Transactions Law (ITE Law) and its implementing regulations, which ensure the authenticity of electronic documents and digital signatures
ANALISIS PUTUSAN PENGADILAN PAJAK ATAS PENGKREDITAN PAJAK MASUKAN UNTUK FASILITAS KESEJAHTERAAN KARYAWAN (STUDI PUTUSAN NO. PUT-010985.16/2020/PP/M.XB TAHUN 2025) Sigit Argo Hananto; Muh. Amin Saleh; Irene Puteri Alfani Sofia Sinaga
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.v4i2.1854

Abstract

This study aims to analyze the legal reasoning of the Panel of Judges in Tax Court Decision Number PUT-010985.16/2020/PP/M.XB (2025) regarding the crediting of Input Tax on the construction of employee welfare facilities, and to evaluate the legal protection afforded to the Taxpayer. The study employs a normative-juridical method utilizing statutory, conceptual, and case-based approaches. The central issue concerns the interpretation of the phrase "having a direct relationship with business activities" as stipulated in Article 9 paragraph (8) letter b of the Value Added Tax Law. The dispute involves Input Tax amounting to IDR 170,794,605.00 related to the construction of employee housing and kitchen facilities for a plantation company located far from residential areas. The Panel of Judges upheld the tax correction, reasoning that the facilities constituted final consumption by employees and thus failed to meet the requirements for crediting Input Tax. The analysis reveals that, formally, this reasoning aligns with the characteristics of VAT as a consumption tax and affords procedural legal protection to the parties involved. However, substantive issues remain, as the operational function of the facilities, the company's geographical location, and the company's obligation to provide for worker welfare were not fully considered when determining the existence of a direct relationship with business activities. Therefore, clearer parameters and harmonization across legal regimes are required to ensure legal certainty, fairness, and the protection of Taxpayer rights.
ANALISIS PEMANFAATAN JASA KENA PAJAK LUAR DAERAH PABEAN ATAS PEMBAYARAN DEPOSIT Farida Nur Amelia; Muh. Amin Saleh; Irene Puteri Alfani Sofia Sinaga
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.v4i2.1859

Abstract

This study aims to provide a juridical analysis of the utilization of Taxable Services (JKP) from outside the Customs Area regarding a deposit payment made under an international design agreement, based on Tax Court Decision Number PUT-003524.99/2025/PP/M.VA (2025). The research employs a normative juridical method utilizing statutory, case, and conceptual approaches. The analysis focuses on Value Added Tax (VAT) provisions—specifically those concerning the utilization of Taxable Services from outside the Customs Area—and the legal considerations of the Panel of Judges in the case at hand. The findings indicate that the payment of USD 1,938,000.00 made by PT MNC Wahana Wisata to the Central Research Institute of Building and Construction Co., Ltd. (CRIBC) constituted a guarantee deposit rather than a payment for the price of Taxable Services. This conclusion is supported by the facts that the design project did not proceed due to project failure, the design services were never delivered or utilized, and the deposit funds were returned to the Taxpayer. The Panel of Judges did not rely solely on the transfer evidence to determine the VAT object; instead, they evaluated the overall legal relationship and evidence based on the principle of material truth. Consequently, the failure to meet the element of "utilization of Taxable Services" meant there was no adequate basis for imposing VAT. The decision underscores the importance of legal certainty, fairness, and legal protection for Taxpayers in cross-border service transactions.
Co-Authors Farida Nur Amelia Muhammad Amin Saleh Al-Habsy Sendi Sanjaya Sigit Argo Hananto