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Sri Hartini
Universitas Ibn Khaldun Bogor
Education Law, Crime, Criminology & Criminal Justice

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Effectiveness Of The Application Of Advocates' Immunity Rights Against The Crime Of Obstaclementation Of Investigations In Cases Of Corruption Criminal Acts Analysis of Constitutional Court Decision No. 26/PUU-XI/2013 Endang Mulyana; Sri Hartini; Ibrahim Fajri
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.v4i1.1823

Abstract

Being an advocate is a noble profession (officium nobile), which not only has a role and function as part of law enforcement in the criminal justice system, but also dedicates its duties and responsibilities to the public interest, for the sake of upholding justice and truth, not merely for personal gain. Therefore, the Advocacy Profession must be carried out based on professionalism and in good faith, meaning carried out by prioritizing the realization of truth and justice. Although Advocates are protected by the right of immunity under Article 16 of Law No. 18 of 2003 concerning Advocates, which was later expanded by Constitutional Court Decision No. 26/PUU-XI/2013, where the right of immunity for Advocates applies in court and out of court, if an Advocate commits a violation of the law and/or commits an unethical act, neither the right of immunity nor the expanded meaning will be able to protect Advocates from legal entanglements, meaning Advocates do not have legal immunity. This research was conducted using a library research method with a normative juridical analysis approach to relevant laws and regulations with the focus of the analysis on the Constitutional Court Decision No. 26 / PUU-XI / 2013
Juridical Analysis of Value Added Tax Dispute on the Sale of Foreclosed Collateral (AYDA) with Written-Off Receivables as Recovery Income Ahmad Munir; Sri Hartini; Annisa Aminda
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.v4i1.2528

Abstract

This study aims to examine the juridical aspects of Value Added Tax (VAT) disputes arising from the sale of foreclosed collateral (Agunan yang Diambil Alih/AYDA) by financing institutions after the debtor’s receivables have been written off and the sale proceeds recorded as recovery income. The legal issue focuses on whether such a transaction constitutes a taxable supply under VAT law and how recovery income should be treated under accounting and tax regulations. The research employs a normative juridical method, combining statutory and conceptual approaches, and utilizes secondary data derived from tax legislation, accounting standards, and tax court decisions. The study reveals that the Directorate General of Taxes (DGT) interprets AYDA sales as taxable transactions, while taxpayers argue that these transactions merely recover losses rather than generate new economic value. From an accounting perspective, recovery income is treated as non-operational income, while under tax law, it is already subject to income tax (PPh). The findings conclude that the sale of AYDA should not be subject to VAT, as it does not constitute a new supply of goods; however, since the issuance of Government Regulation No. 44 of 2022 and Minister of Finance Regulation No. 41/PMK.03/2023, AYDA sales have been explicitly classified as taxable transactions
Legal Analysis Of The Cancellation Of Land Ownership Certificates (Shm) Resulting From Redistribution Programs In Cikopomayak And Neglasari, Jasinga District, Bogor Regency Farid Abdul Mumin; Sri Hartini; Prihatini Purwaningsih
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.v4i1.2531

Abstract

This study examines the legal basis, administrative procedures, and grounds for the cancellation of Land Ownership Certificates (Sertifikat Hak Milik/SHM) originating from an agrarian redistribution program in the villages of Cikopomayak and Neglasari, Jasinga District, Bogor Regency. Using a normative empirical legal method, the research analyzes the conformity of the redistribution process with existing regulations and evaluates the administrative defects that resulted in the revocation of more than 300 certificates. Data were collected through statutory analysis, literature review, and supporting field documentation. The findings demonstrate that the issuance of SHM was inconsistent with Presidential Regulation No. 86 of 2018 and Government Regulation No. 24 of 1997, primarily due to inaccurate subject–object data, invalid nominative lists, and weak field verification. The cancellation executed through Letter No. B/MP.01.02/325-32.01.100/III/2025 was legally valid based on Ministerial Regulation of ATR/BPN No. 9 of 1999 under the doctrine of contrarius actus. The study emphasizes the importance of administrative due diligence in land registration and calls for stronger verification mechanisms to prevent future disputes.
Co-Authors Ahmad Munir Annisa Aminda Endang Mulyana Farid Abdul Mumin Ibrahim Fajri Prihatini Purwaningsih