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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Humani (Hukum dan Masyarakat Madani) Jurnal Ius Constituendum Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum PALAR (Pakuan Law review) Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Syntax Transformation Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Nommensen Journal of Legal Opinion Jurnal Hukum PATIK JHCLS Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Legal and Cultural Analytics (JLCA) Journal of Law, Poliitic and Humanities Bacarita Law Journal Jurnal Ilmu Hukum Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Mamangan Social Science Journal Golden Ratio of Data in Summary JUDGE: Jurnal Hukum Priviet Social Sciences Journal Indonesian Journal of Advanced Research (IJAR) HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Indonesian Journal of Law and Justice Anayasa Journal of Accounting Law Communication and Technology SASI International Journal of Law, Crime and Justice Journal of Health Education Law Information and Humanities
Martono Anggusti
Universitas HKBP Nommensen
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Analysis of Legal Protection for Buyers in the Transfer of Apartment Unit Rights Prior to the Signing of the Deed of Sale and Purchase Veronika Waruwu; Martono Anggusti; Samuel F. B. Situmorang
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66108

Abstract

The increasing demand for housing in urban areas has encouraged the development of apartment buildings as an alternative solution to meet residential needs. In practice, transactions for the sale and purchase of apartment units are often conducted before the completion of construction through a Sale and Purchase Binding Agreement (Perjanjian Pengikatan Jual Beli/PPJB), which raises legal issues related to ownership certainty and legal protection for buyers. This study aims to analyze the legal regulations governing ownership and the transfer of rights to apartment units, as well as to assess the binding force of the PPJB as an instrument of legal protection for buyers prior to the execution of the Deed of Sale and Purchase (Akta Jual Beli/AJB). This research employs a normative legal research method using a statutory approach and a conceptual approach. The analysis is conducted qualitatively on primary, secondary, and tertiary legal materials. The results indicate that legal ownership of apartment units arises juridically only after the fulfillment of legal requirements, including the completion of construction, the separation of apartment units, the execution of the Deed of Sale and Purchase before a Land Deed Official, and the issuance of a certificate in the buyer’s name. The PPJB merely creates a personal legal relationship and therefore does not transfer proprietary rights to the buyer. Consequently, in cases where the developer defaults or becomes bankrupt, buyers who only hold a PPJB are positioned as concurrent creditors and do not possess preferential rights over the bankruptcy estate. These findings demonstrate the limitations of legal protection for apartment buyers at the pre-AJB stage, highlighting the need for stronger regulatory measures to ensure legal certainty and consumer protection in apartment transactions.
Transfer Pricing as an Instrument of Tax Avoidance in Multinational Corporations: Challenges in Law Enforcement and the Implementation of the Arm’s Length Principle in Indonesia Sagala, Wilson; Anggusti, Martono; Sihotang, Januari
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66298

Abstract

The development of economic globalization has encouraged increased activity of multinational companies operating across jurisdictions, thus opening up opportunities for tax avoidance practices through transfer pricing mechanisms. This practice is often used to move profits from countries with high tax rates to countries with lower tax rates, which in the end can reduce state revenues and lead to injustice in the tax system. This research aims to analyze the legal enforcement mechanism for tax avoidance practices through transfer pricing in multinational companies based on Minister of Finance Regulation Number 172 of 2023 and identify the juridical obstacles faced by the Directorate GeneralTax in its application.The research method used is normative juridical legal research with a qualitative approach through literature study of statutory regulations, legal literature and related documents. The research results show that law enforcement against transfer pricing practices in Indonesia is carried out through administrative mechanisms which include the stages of monitoring at-risk taxpayers, examining transfer pricing, determining fiscal corrections, issuing Tax Assessment Letters, as well asdispute resolution through objections and appeals to the Tax Court.Even though regulations have been updated through PMK Number 172 of 2023 by adopting the arm's length principle in accordance with international standards, its implementation still faces legal obstacles such as limitations in harmonization of domestic regulations with international standards and structural complexitymultinational company.Therefore, it is necessary to strengthen regulations and institutional capacity to increase the effectiveness of supervision and enforcement of transfer pricing laws in Indonesia.
Legal Liability of Securities Crowdfunding Platforms in Protecting Digital Investors: An Analysis of POJK No. 17 of 2025 Lingga, Ebenni; Martono Anggusti; Ria Juliana Siregar
Al-Risalah VOLUME 26 NO 1, MAY (2026)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.66505

Abstract

The Study aims to analyze the obligations of Securties Crowdfunding platform operators in omplementing due diligence and anti fraud strategiws, as well as ti determine the limits of their leal liability for investor losses under POJK Number 17 of 2025 and POJK Number  12 of 2025. This research employs a normative juridical method with statue and conceptual approach, supported by digital documentation studies and limited digital observation to examine the alignments between legal norms and their practical implementation. The finding that platform operatos play a strategyc role as gatekeepers in ensurig transoparency and investor protection through the implementation of due diligence and anti fraud mechanisms.However, in practice, these obligations have not been optimally in preventing post disbursement fraud, futhermore, a regulatory gap is identified regarding the absence of obligation to verify investor,s source of funds, This studry concludes that platform liability is conditional and must be determined base on the analysis of the causes of loss potentially extending ti civil, admnistrative. And criminal lability in the cases of negligence or legal violations.
Co-Authors Abdulrahman Sama-alee Adira Sitanggang Agusmidah Agusmidah Aritonang, Topan Billers Ayu Margareth R. Sitinjak Binsar Manogu Tua Butar, Edgar Butar Canryfay Elisabet Lumban Gaol Chansrakaeo, Ruetaitip Chindy Afrilia Christina N.M Tobing Collin Powel Hutabarat, Collin Powel Hutabarat Cyntia Vebrina Simamora Daniel Fransisco Rossi Daniel Sitohang Debora Debora Debora Debora Debora Debora Tambunan Debora Tambunan Debora, Debora Devi Panggabean, Azra Sri Dina Mayasari Sinaga Dwi Natalia Martama Hutabarat Esther, July Fithriatus Shalihah Fitri Yanni Dewi Siregar Fx. Rocky Corrado Sitepu, Rocky Ginting, Ekel Tuahta Gultom , Meli Hertati Gultom, Jeges Imanuelita Gultom, Meli Hertati Haposan Siallagan Haryono, Fadillah Herlina Manullang hisar sitohang Hutabarat, Dwi Natali M Hutabarat, Dwi Natalia Martama Hutagalung, Jordy William Hutauruk, Rahel inro Sitindaon Intan Mayasari Hutabarat Irfandy H Simanungkalit Janpatar Simamora Januari Sihotang, Januari Jeki Saroha Tamba Jinner Sidauruk Jinner Sidauruk Johansen E.H.Hasugian Jordy William Hutagalung Joyce Vania Sarumaha Juita Manalu Krisdian Rizki Havana Ndraha Lesson Sihotang Lesson Sitohang Lingga, Ebenni Lista Ade Sumiati Bondar Lumbantoruan, Abram Andriano Samapta Manalu, Juita Mantoma Tawanda Daeli Manurung, Berliana Feronika Manurung, Gydeon Irmawan Manurung, Oktavia Manurung, Rosa Marbun, Putra Hasian Marnipera Ngerika Sihombing Masni Purba Mayca, Ofelica Ruth Meli Hertati Gultom Mokosoina Ntuacademy Nababan, Natal Frantomas Nababan, Roida Nainggolan, Doni Fernando Ndraha, Krisdian Rizki Havana Nelson Manalu Nola Putra E. C Simanungkalit Olyhabana Situmorang Pakpahan, Joel Fredly Panggabean, Azra Panjaitan, Yosua Tahyudi Prayusti Sarah Simarmata Purba, Masni Rahmat Tri Andika Debataraja, Rahmat Rajali H. Aji Ria Juliana Siregar Richa Yohana Rusli Siahaan Risky, Rosiana Agnes robin panjaitan Roida Nababan Roida Nababan Roma Cita Sibatuara Rosiana Agnes Rizky Sagala, Wilson Samuel F. B. Situmorang Sesilia, Paskah Siahaan, David Pandapotan Siahaan, Lestari Siahaan, Richa Yohana Rusli Siburian, Lamhot Efriskon Sidauruk, Jinner Sihombing, Freean Gabriel Sihombing, Sherina Elizabeth Sihotang, Lesson Silalahi, Jonathan Agung Simandalahi, Eli Simandalahi, Eli Ristiana Simanjuntak, Iona Febrina Simanungkalit, Irfandy H Simarmata, Prayusti Sarah Simatupang, Jeprita Simatupang, Riris Simbolon, Krisna Uli Sinuhaji, Yefta Loviga Sipahutar, Pitra Regina Siregar, Jos Siregar, Ria Siregar, Ria Juliani Sitanggang, Adira Sitepu, Editama Joremia Sitorus, Bethsaidah Situmorang, Olyhabana Sivakkar, Sarsaralos Sonya Lorensa Sirait Sovia Febrina Tamaulina Simamora Sumiati Bondar, Lista Ade Tampubolon, Putri Melani Tarigan, Stevani Turnip, Yuni Arta Uton Utomo Veronika Waruwu Yansen Anggusti Yosua Tahyudi R. Panjaitan