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All Journal JIHAD : Jurnal Ilmu Hukum dan Administrasi
Hotman Sinambela
Program Studi Ilmu Hukum, Fakultas Hukum, Universitas Mpu Tantular, Indonesia
Law, Crime, Criminology & Criminal Justice

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Comparative Analysis of Mutual Agreement Procedure (MAP) Regulations in Indonesia, Singapore, Japan, and Australia within the OECD BEPS Action 14 Framework Eko Fauzi; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/xad1sc39

Abstract

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.
Criminal Liability for the Misuse of Personal Data by Corporations: A Criminal Law and Corporate Liability Perspective Lebrina Wonlele; Appe Hutauruk; Hotman Sinambela; Sunarno Sunarno
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/dvgve850

Abstract

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.
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 Imam Syafii; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/vqgjv440

Abstract

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.
Co-Authors Appe Hutauruk Eko Fauzi Fendi Maruba Parlindungan Hutahaean Imam Syafii Lebrina Wonlele Sunarno Sunarno