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Journal : jurma yustisi

Legal Analysis of the International Dispute Between PT Pertamina and Karaha Bodas Company Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2546

Abstract

The dispute between PT Pertamina and Karaha Bodas Company is an important example in international law practice related to investment contracts in the energy sector. This dispute originated from the collaboration on the development of a geothermal project in Karaha Bodas, which was disrupted due to Indonesian government policies during the economic crisis, leading to differing interpretations of contractual obligations and force majeure. This research aims to analyze the background of the dispute, the application of international arbitration mechanisms, and the legal implications of the arbitration award on Indonesia. The research method used is normative juridical with an approach based on legislation and case studies. The data used consists of primary, secondary, and tertiary legal materials that are analyzed qualitatively. The research results show that resolving disputes thru international arbitration provides a neutral and professional forum with final and binding decisions. However, the enforcement of arbitration awards still faces challenges, particularly in the aspect of cross-border execution. The legal implications of the arbitration ruling have a significant impact on Indonesia, particularly in increasing demands for legal certainty, investment protection, and government policy consistency. This case also underscores the importance of the principle of pacta sunt servanda in international legal relations and the state's responsibility for the actions of state-owned enterprises.
Legal Protection and Certainty of Taxpayers’ Rights and Obligations in the Perspective of Government Regulation Number. 50 of 2022 Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2547

Abstract

This article examines legal protection and the certainty of taxpayers’ rights and obligations from the perspective of Government Regulation Number 50 of 2022, as well as the position of the Taxpayer Charter in strengthening legal protection and encouraging tax compliance in Indonesia. This study employs a normative legal research method using a statutory approach and a conceptual approach. The results of the discussion show that Government Regulation Number 50 of 2022 provides a clearer foundation regarding the procedures for the implementation of taxpayers’ rights and the fulfillment of their obligations, thereby functioning as an important instrument in realizing legal certainty, justice, and a balanced legal relationship between the state and taxpayers. These regulations cover the rights to information, services, data protection, restitution, objection, appeal, and complaint, as well as administrative obligations such as taxpayer identification number registration, tax return submission, tax payment, bookkeeping, and a cooperative attitude during tax audits. In addition, the Taxpayer Charter is understood as a complementary instrument that codifies taxpayers’ rights and obligations in a simpler and more understandable manner, thereby supporting the creation of better services, more concrete legal protection, and voluntary compliance within the self-assessment system. Thus, the clarity of the regulation of rights, obligations, law enforcement mechanisms, and tax dispute resolution becomes an important factor in building a tax system that is fair, transparent, credible, and based on legal certainty.
A Juridical Review of Legal Protection for Workers within the Social Security System in Indonesia Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2548

Abstract

Legal protection for workers within the social security system is one form of the state's responsibility in realizing societal welfare as mandated by the constitution. This research aims to analyze juridically the forms of legal protection for workers within the social security system in Indonesia and to examine the effectiveness of its implementation. The research method used is normative legal research with a legislative approach and a conceptual approach. The data sources used include primary, secondary, and tertiary legal materials that are analyzed qualitatively. The research results show that normatively, the legal protection of workers within the social security system has a strong legal basis. Guaranties designed to provide comprehensive protection against various risks faced by the workforce. However, in its implementation, there are still various obstacles, such as the low participation rate, especially in the informal sector, and the suboptimal law enforcement against employers who do not fulfilll their obligations. Based on these results, it can be concluded that although the labor social security system in Indonesia has an adequate legal framework, the effectiveness of legal protection still needs to be improved thru enhanced supervision, strict enforcement of sanctions, and increased awareness and compliance from all parties involved.
Co-Authors Adepio, Muhammad Adepio, Muhammad Fadel Ahmad Redi, Ahmad Ahmad Sudiro Ainun Jariyah, Sarifah Aisha, Salma Alam, Jenice Valencia Alfiani, Feriza Alya, Nasha Rawza Andrian Andrian Andriani, Kasmita Angela, Silvia Angelia Angelina, Made Aubrey Josephine Anggra, Philip Anindira, Lydia Antara Yasa, I Wayan Suka Anwar Rannu, Delycia Aprilia Fong, Fanesa Aprilia, Indah Siti Aprillianty, Kesia Apriza, Nathania Ardhan, Muhammad Urifianto ARI WAHYUDI Aritonang, Sanrio Art, Stanley Muljadi Augustin, Agatha Avianti, Grace Az-Zahra, Aiska Rahima Belle, Grace Anna Bianty, Thisia Bonang, Rio Budi, Helen Setia C, Gabriella Cahyono, Denzel Andersson Candra, Destiana Candra, Dimas Carnescia, Brenda Cendranita, Ivannia Chandra, Fayola Bearminta Chandra, Jessica Chen, Zefanya Angellin Christian, Benedict Philip Christine Octavia S Dameria, Fiorella Angella Daniel Daniel Diana Diana Egatri Gulo, Feby EVELYN EVELYN Fadhillah, Siti Aura Fauziah, Khanifa Febriany, Febriany Fernandha, Rizqy Dini Fernando, Wilson Furguson, Felix Goldwen, Filshella Gunawan, Syahrana Kezia Anjunien Halim, Leonardo Hamonangan, Marcellius Kirana Hapsari, Crescentia Viola Priscilla Audra Hartono, Evelyn Hartono, Margareta Kristiani Harum, Vanessa Mathilde Haykel, Muhammad Hermanto, Dennis Hitiyahubessy, Jeanifersu Jemiel Heng, Richard Jolin, Jolin Jonatan, Frangky Juliano Raditya, Jason Juventia, Donabella Juwita, Dhiny Ellen Khasana, Andi Khuswatun Kinanti, Lamsiur Kiyoshi, Maximillian Ivander Koniardy, Delvina Kristianto, Shashia Andini Kumala Dewi Laapen, Calinka Princess Belinda Lesmana, Jordanno Lie , Cathleen Lim, Feili Lim, Grace Natalie Lim, Willion Lo, Edmund Lumban Raja, Muhammad Dewo Maddalena Simamora, Indah Maria Manurung, Romandelas Marchvinn, Jessica Mardianto, Sebastian Edward Mardjono, Amerta Marina Marina Marva, Clairina Max, Alessandro Christian Mbaling, Constantius Mario Valentino Medianna, Olivia Metanoya Tapilatu, Finsri Mirza Djafar, Aureelia Nourani Mohammad, Prasidya Moody Rizqy Syailendra Putra Mousavian, Farel Sya'ban Mulyasetya Putra, Joddy Nadilatasya, Putri Naelayara, Siti Amera Naru, Margareth Trisya Adefinola Natasha, Malika Baby Nathanael, Jeremy Nathanael, Moses Nathasya, Nathasya NEGARA, MOH IQRA Neljeane, Jeane Novela, Devina Novera HuIaifa, Shena Novianti, Siti Nugroho, Maria Cecilia Octavia S, Christine Octaviyanda, Shafarra Octavo, Vito Jonathan Oktavianni Putri Sianturi, Angel Olivia, Angela P, Moody Syailendra Pahlevi, Muhammad Vito Patricia, Laura Sally Patricia, Rachel Anne Patty, Thalia Rizq Aurora Permatasari, Yofi Prasetyo, Stephanie Patricia Pratama, Akmal Risqi Yudhianto Priliska, Jedyzha Azzariel Putra, Arief Mandala Putra, Ismail Rangga Wahana Putra, Louis Sebastian Anot Putri, Gracia Putri, Maria Phoebe Tjahja Putri, Nadiva Azzahra Putri, Salsabila Putri, Sanny Nuyessy R.Syailendra, Moody Rahayu, Ni Kadek Putri Sita Rahmasari, Lisa Ramadhan, Dylan Aldianza Ramadhan, Nayla Az Zahra Ramadhano, Ibrahagi Ramania, Hasya Rigel, Rigel Riko Mono, Jonathan Riski, Naufal Riza Iskandar, Shafa Athaya Rizky, Aufa Fakhrana Rondo, Fiona Louysa Rusli, Vennia Neshya Ryanto, Laurencia Safitri, Yuliya Sahrul, Farhan Ananda Salindeho, Leezza Salsa sally, Laura Sandi, Maydi Sandi, Maydi Jack Santoso, Ellen Sanyoto, Alicia Andromeda Septiandri, Ivon Serena, Michelle Audrey Shasmita, Sylvia Siarill, Jonathan Hervine Sihite, Jelita Sihite, Jelita Damai Sofia Lorenza Simanjuntak, Yosafat Ben Ghurion Sinaga, Efryando Stefen Andreas Siregar, Aristoteles Gerhard Fredrik Sitabuan, Tundjung Herning Sitompoel, Yervant T. S Sitorus, Lena Mariana Br Stella, Helen Subagijo, Kevin Putra Sugiarto, Angelina Jacqueline Sukur, Partermutios Susilo Putra Suryani, Cendana Suwinto Johan Syahputra, Denis Syailendra P, Moody R. Syailendra, Moody R. Syella Susilo, Sherryl Tairas, Hans Daniel Felix Tan, Louissa Nobel Tan, Richie Lay Tania, Elizabeth Tansir, Charisse Evania Tanujaya, Calista Putri Terania, Medi Thie, Naysa Andrea Thio, Herman Tirta, George Anderson Tjendra, Virginia Trisnadi, Ilhan Pasha Islamy Trixie, Ivana Umaternate, Arifin Vaustine, Griselda Vedora, Sheren Regina Veldrin Pua, Brendah Vincent Wardhani, Ayu Azalia Wathan, Bilqis Alifia Wibowo, Wilson Wijaya, Miquel Enrick Wijaya, Niko William Chandra Winata, Gilbert Winson Salim, Patrick Wonohadidjojo, Christopher Howard Yonandi, Caecilia Patrice Yuan, Shafaa Alaadini Yulyana, Devy Yunita, Theresia Yuwono, Lila Graciella Zalukhu, Iyan Sentosa Zebua, August Delta Zimah, Amelia Zimah, Amelia Abdullah