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All Journal Lex Jurnalica (Ilmu Hukum) Jurnal Pengabdian Masyarakat AbdiMas JOURNAL OF SCIENCE AND SOCIAL RESEARCH Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Hukum Lex Generalis International Journal of Science and Society (IJSOC) Jurnal Hukum Indonesia Ethics and Law Journal: Business and Notary Journal Of Law Sciences (Legisci) Jatijajar Law Review Almufi Jurnal Sosial dan Humaniora
Zulfikar Judge
Universitas Esa Unggul
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Implikasi Pengaturan Nilai Investasi Minimum PMA terhadap Erosi Basis Pajak di Indonesia: Koherensi Rezim Investasi, BEPS, dan Pajak Minimum Global Sutiono, Jemmi; Judge, Zulfikar; Asri, Dyah Permata Budi; Fitria, Annisa
Ethics and Law Journal: Business and Notary Vol. 4 No. 1 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.297

Abstract

This study examines the law-and-economics implications of Indonesia’s minimum investment threshold regulation for foreign direct investment (FDI) and its relationship with tax base erosion risks within the evolving global fiscal governance framework. The minimum investment policy under Government Regulation No. 5 of 2021 and BKPM Regulation No. 4 of 2021 aims to enhance investment quality and safeguard national economic interests; however, administrative-oriented compliance without substantive economic presence may create structural opportunities for corporate restructuring and Base Erosion and Profit Shifting (BEPS) practices. Employing a normative juridical methodology with statutory, conceptual, and comparative approaches, supported by secondary data from BKPM, the Directorate General of Taxes, and OECD frameworks, this research finds that minimum investment regulation constitutes a legitimate exercise of the state’s right to regulate under international investment law. Nevertheless, fragmented institutional coordination between investment and tax authorities generates regulatory arbitrage risks and cross-border profit shifting. The study highlights the need for integrated governance between investment and tax regimes, substance-over-form enforcement, and alignment with the Global Minimum Tax framework to strengthen fiscal sovereignty and equitable tax outcomes Abstrak Penelitian ini menganalisis implikasi hukum ekonomi dari pengaturan nilai investasi minimum Penanaman Modal Asing (PMA) terhadap risiko erosi basis pajak di Indonesia dalam konteks reformasi tata kelola fiskal global. Kebijakan nilai investasi minimum yang diatur dalam PP No. 5 Tahun 2021 dan Peraturan BKPM No. 4 Tahun 2021 bertujuan meningkatkan kualitas investasi dan menjaga kepentingan ekonomi nasional, namun berpotensi menciptakan celah strukturisasi korporasi dan praktik Base Erosion and Profit Shifting (BEPS) apabila implementasinya lebih berorientasi administratif dibanding substansi ekonomi riil. Penelitian menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif, didukung data sekunder dari BKPM, Direktorat Jenderal Pajak, dan OECD. Hasil penelitian menunjukkan bahwa kebijakan nilai investasi minimum merupakan manifestasi hak negara untuk mengatur (right to regulate), tetapi lemahnya koordinasi antara otoritas investasi dan perpajakan membuka peluang regulatory arbitrage dan profit shifting lintas yurisdiksi. Studi ini menegaskan pentingnya harmonisasi rezim hukum investasi dan perpajakan melalui integrasi kelembagaan, penerapan prinsip substance over form, serta sinkronisasi dengan kebijakan Pajak Minimum Global untuk memperkuat kedaulatan fiskal dan keadilan pajak. Kata kunci: Penanaman Modal Asing, Nilai Investasi Minimum, Erosi Basis Pajak, BEPS, Pajak Minimum Global.
TUMPANG TINDIH PERAN TENTARA NASIONAL INDONESIA DENGAN KEPOLISIAN DI DALAM FUNGSI KEAMANAN MASYARAKAT INDONESIA Judge, Zulfikar; Kurniawan, I Gede Hartadi; Olivia, Fitria
Lex Jurnalica Vol 23, No 1 (2026): LEX JURNALICA
Publisher : Lex Jurnalica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/lj.v23i1.10813

Abstract

AbstractThe Indonesian National Armed Forces (TNI) is an institution whose duties and responsibilities include defending the nation from various threats, both domestic and foreign. Meanwhile, the Indonesian National Police (Polri) maintains public security against various criminal incidents and crimes. Given these two distinct functions, the TNI and POLRI should not overlap in carrying out their respective functions, particularly regarding the Indonesian Army, which still maintains a territorial function, as evidenced by the existence of Regional Military Commands (Kantor Daerah) at the provincial level, Military Resort Commands (Kantor Polres) at the district/city level, Military District Commands (Kantor Polres) at the sub-district level, and Military Rayon Commands (Kantor Polres) at the sub-district or village level. The potential for overlapping authority is further reinforced by several articles in Law Number 3 of 2025 concerning the Indonesian National Armed Forces. The territorial function of the Indonesian National Armed Forces (TNI), particularly the Army, should only apply during wartime, as it did during the initial period of its formation during the physical revolution from 1945 to 1949. It should not be necessary to resume it during times of peace, as the police force maintains public security. Keywords: army, police, defenseAbstrakTentara Nasional Indonesia merupakan suatu institusi yang tugas dan tanggung jawabnya adalah melaksanakan fungsi pertahanan negara dari berbagai ancaman baik dari dalam negeri atau dari luar negeri. Sedangkan Kepolisian Negara Republik Indonesia melaksanakan fungsi keamanan bagi masyarakat dari berbagai peristiwa pidana ataupun kejahatan yang terjadi pada masyarakat . Berkaitan dengan 2 fungsi yang berbeda , Tentara Nasional Indonesia dan Kepolisian Republik Indonesia seharusnya tidak tumpeng tindih di dalam melaksanakan fungsi masing masing, terutama terhadap kedudukan TNI Angkatan Darat yang sampai saat ini masih menjalankan fungsi territorial dengan bukti yaitu masih adanya Komando Daerah Militer setingkat Kepolisian Daerah di tingkat Provinsi , Komando Resor Militer setingkat Kepolisian Resor di tingkat Kabupaten Kota, Komando Distrik Militer setingkat Kepolisian Sektor di tingkat kecamatan  hingga Komando Rayon Militer setingkat Pos Polisi di tingkat kelurahan atau desa. Potensi tumpeng tindih terhadap kewenangan juga diperkuat dengan isi dari beberapa pasal di dalam Undang Undang Republik Indonesia nomor 3 tahun 2025 tentang Tentara Nasional Indonesia. Fungsi territorial TNI khususnya Angkatan Darat seharusnya hanya berlaku pada situasi perang seperti pada era awal pembentukannya di masa revolusi fisik tahun 1945 sampai dengan tahun 1949 dan seharusnya tidak perlu dilanjutkan kembali ketika negara di dalam situasi damai karena ada institusi kepolisian yang menjaga keamanan masyarakat. Kata kunci : tentara,kepolisian, pertahanan
PENYULUHAN HUKUM DI KELURAHAN DURI KEPA MENGENAI PENTINGNYA PENDAFTARAN TANAH Judge, Zulfikar; Susetio, Wasis; Arianto, Henry; Kurniawan, I Gede Hartadi; Siswanto, Ade Hari; Wasahua, Idris; Olivia, Fitria; Azis, Rizka Amelia; Nurhayani, Nurhayani; Slamet, Sri Redjeki
Jurnal Pengabdian Masyarakat AbdiMas Vol 12, No 5 (2026): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v12i5.10915

Abstract

AbstractLand plays a vital role in people's lives, serving not only as a place to live but also as an economic asset and a source of livelihood. However, many people still do not understand the importance of land registration as a form of legal protection for land ownership rights. This situation has led to various land issues, such as ownership disputes, overlapping certificates, the use of girik as proof of ownership, and conflicts over inherited land. These issues also have the potential to occur in Duri Kepa Village, West Jakarta, an urban area with a high level of economic activity and population density. Therefore, the Faculty of Law of Esa Unggul University conducted a community service activity in the form of legal counseling on the importance of land registration. The activity was implemented through three stages: identification and needs analysis, implementation of legal counseling, and evaluation of activities. The counseling was carried out at the People's Hall of the Duri Kepa Village Office, involving community elements such as the RT/RW Head, BIMAS, Babinsa, and Posbakum. The results of the activity showed high community enthusiasm for the counseling materials, particularly regarding the legality of land ownership, land certificates, and resolution of land problems. This activity provides the public with an understanding of the importance of land registration as a means of achieving legal certainty and preventing land disputes. It is hoped that this legal outreach will foster greater public legal awareness, orderly land administration, and foster ongoing collaboration between the community, sub-district governments, and academics in providing legal education to the public. Keywords: Land registration, land certificate, land dispute. AbstrakTanah memiliki peranan penting dalam kehidupan masyarakat karena tidak hanya berfungsi sebagai tempat tinggal, tetapi juga sebagai aset ekonomi dan sumber penghidupan. Namun, masih banyak masyarakat yang belum memahami pentingnya pendaftaran tanah sebagai bentuk perlindungan hukum atas hak kepemilikan tanah. Kondisi tersebut menyebabkan munculnya berbagai permasalahan pertanahan, seperti sengketa kepemilikan, tumpang tindih sertifikat, penggunaan girik sebagai alat bukti kepemilikan, hingga konflik tanah warisan. Permasalahan tersebut juga berpotensi terjadi di Kelurahan Duri Kepa, Jakarta Barat, yang merupakan wilayah perkotaan dengan tingkat aktivitas ekonomi dan kepadatan penduduk yang cukup tinggi. Oleh karena itu, Fakultas Hukum Universitas Esa Unggul melaksanakan kegiatan pengabdian kepada masyarakat berupa penyuluhan hukum mengenai pentingnya pendaftaran tanah. Metode pelaksanaan kegiatan dilakukan melalui tiga tahap, yaitu tahap identifikasi dan analisis kebutuhan, tahap pelaksanaan penyuluhan hukum, serta tahap evaluasi kegiatan. Penyuluhan dilaksanakan di Balai Rakyat Kantor Kelurahan Duri Kepa dengan melibatkan unsur masyarakat seperti Ketua RT/RW, BIMAS, Babinsa, dan Posbakum. Hasil kegiatan menunjukkan bahwa masyarakat memiliki antusiasme yang tinggi terhadap materi penyuluhan, khususnya mengenai legalitas kepemilikan tanah, sertifikat tanah, dan penyelesaian permasalahan pertanahan. Kegiatan ini memberikan pemahaman kepada masyarakat mengenai pentingnya pendaftaran tanah sebagai upaya memperoleh kepastian hukum dan mencegah sengketa pertanahan. Melalui penyuluhan hukum ini diharapkan tercipta kesadaran hukum masyarakat yang lebih baik, tertib administrasi pertanahan, serta terbangunnya kerja sama berkelanjutan antara masyarakat, pemerintah kelurahan, dan akademisi dalam memberikan edukasi hukum kepada masyarakat. Kata kunci: Pendaftaran tanah, sertifikat tanah, sengketa tanah.
Legal Protection for Fixed-Term Workers in the Drafting of an Employment Agreement Zen Mutowali; Horadin Saragih; Zulfikar Judge; Joko Widarto
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1605

Abstract

Fixed-Term Employment Agreements (Perjanjian Kerja Waktu Tertentu/PKWT) are widely used by companies to flexibly meet labor needs. However, in practice, PKWTs are often drafted with clauses that disadvantage workers, resulting in contractual injustice. This study aims to analyze the forms of government protection for workers under PKWT arrangements and the drafting of fair PKWT clauses. This research employs normative legal research with statutory and conceptual approaches, supported by legal protection theory, contract theory, and justice theory. The findings indicate that government protection is implemented through labor regulations, supervision, and industrial dispute resolution mechanisms. Nevertheless, such protection remains largely passive, as labor offices merely record PKWTs without reviewing the substance of their clauses. Meanwhile, fair PKWT drafting should reflect the principles of balance and good faith, which are often absent in practice. This study concludes that although legal instruments governing PKWT are comprehensive, there remains a significant gap between regulation and implementation. Strengthening supervision and law enforcement is therefore necessary to ensure contractual justice for workers.
Pembaharuan Kebijakan Formulasi Pelaksanaan Pidana Denda dan Pidana Tambahan Pembayaran Ganti Kerugian dalam Undang-Undang Perlidungan Data Pribadi Idris Wasahua; Euis Nurul Bahriyah; Zulfikar Judge; Gousta Feriza
Jurnal Hukum Lex Generalis Vol 6 No 12 (2025): Tema Hukum dan Hak Asasi Manusia
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i12.3064

Abstract

Law Number 27 of 2022 on Personal Data Protection regulates criminal sanctions in the form of fines and additional sanctions of compensation payment, enforced through the seizure of the convicted person’s assets or income. This policy aims to ensure the fulfillment of criminal sanctions and to provide legal protection for victims of personal data violations. However, this study finds that the current formulation policy contains fundamental weaknesses, as asset seizure may only be conducted after a court decision has obtained final and binding legal force, thereby allowing the convicted person to transfer assets during the lengthy criminal process. This research employs a normative legal research method using statutory and conceptual approaches. The findings indicate that such weaknesses may hinder the execution of fines and compensation payments and undermine the objectives of punishment. Therefore, this study recommends reformulating the policy by allowing asset seizure at the investigation stage as a legal guarantee to ensure effective enforcement of fines and compensation payments, as well as stronger protection for victims of personal data misuse.
PERLINDUNGAN HUKUM TERHADAP AHLI KESELAMATAN DAN KESEHATAN KERJA ATAS KETIDAKJELASAN PENGATURAN INSENTIF DI PT. STS Heru Nugroho; Zulfikar Judge; Annisa Fitria; Horadin Saragih; Tuti Elawati
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6906

Abstract

Penelitian ini dilatarbelakangi oleh belum adanya pengaturan tertulis mengenai insentif bagi Petugas Ahli Keselamatan dan Kesehatan Kerja (K3) di PT. STS, meskipun jabatan tersebut bersifat profesional, tersertifikasi, dan memiliki tanggung jawab serta risiko hukum yang tinggi. Kondisi ini menimbulkan persoalan terkait kepastian hukum dan proporsionalitas sistem pengupahan. Penelitian bertujuan menganalisis bentuk perlindungan hukum bagi Ahli K3 atas ketidakjelasan pengaturan insentif serta tanggung jawab perusahaan dalam pemenuhannya. Metode yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan konseptual, menggunakan teori perlindungan hukum dan tanggung jawab hukum. Hasil penelitian menunjukkan bahwa tidak terdapat ketentuan yang secara eksplisit mewajibkan pemberian insentif khusus bagi Ahli K3 sehingga ketiadaannya bukan pelanggaran hukum positif. Namun, perusahaan tetap berkewajiban menyusun struktur dan skala upah yang adil, rasional, dan proporsional berdasarkan kompetensi, jabatan, dan tanggung jawab kerja. Disimpulkan bahwa insentif bukan hak normatif otomatis, tetapi sistem pengupahan harus mencerminkan risiko dan profesionalitas Ahli K3 guna mencegah ketidakseimbangan hak dan potensi perselisihan hubungan industrial.
ANALISIS YURIDIS KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRASI PAJAK KENDARAAN BERMOTOR DALAM PERSPEKTIF KEPASTIAN HUKUM PROGRAM PEMUTIHAN Muhammad Ilham Fauzi; Zulfikar Judge; Dyah Permata Budi; Annisa Fitria; Tuti Elawati
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6923

Abstract

Abstract: This study aims to analyze the legal framework governing the policy of eliminating administrative sanctions on Motor Vehicle Tax (PKB) through a tax amnesty program and its impact on taxpayer compliance and Regional Original Revenue (PAD) at the West Jakarta Samsat Office. The research applies theories of Administrative Law, particularly the General Principles of Good Governance, as well as public policy theory. A normative legal research method combined with an empirical approach was employed through literature review and interviews with relevant officials. The findings indicate that the policy has a clear legal basis in regulations concerning regional taxes and local government authority in tax administration. Its implementation involves the temporary removal of penalties for late tax payments. Empirical data show that the policy increases motor vehicle tax payments and contributes to higher regional revenue. The study concludes that the policy is effective in improving tax payments and regional revenue in the short term. However, its implementation should be selective and accompanied by strengthened tax administration systems to prevent a decline in taxpayer compliance in the long term. Keyword: motor vehicle tax, tax amnesty, regional original revenue.   Abstrak: Penelitian ini bertujuan menganalisis pengaturan hukum kebijakan penghapusan sanksi administrasi Pajak Kendaraan Bermotor (PKB) melalui program pemutihan pajak kendaraan bermotor serta dampaknya terhadap kepatuhan wajib pajak dan Pendapatan Asli Daerah (PAD) di Samsat Jakarta Barat. Kajian dilakukan menggunakan teori Hukum Administrasi Negara, khususnya Asas-Asas Umum Pemerintahan yang Baik, serta teori kebijakan publik. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan empiris melalui studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa kebijakan penghapusan sanksi administrasi PKB memiliki dasar hukum yang jelas dalam peraturan mengenai pajak daerah dan kewenangan pemerintah daerah. Implementasinya dilakukan melalui penghapusan denda keterlambatan pembayaran pajak dalam periode tertentu. Secara empiris, kebijakan ini terbukti meningkatkan jumlah pembayaran PKB dan memberikan kontribusi terhadap peningkatan PAD. Meskipun efektif dalam meningkatkan penerimaan daerah dalam jangka pendek, kebijakan ini perlu diterapkan secara selektif dan disertai penguatan sistem administrasi perpajakan guna menjaga kepatuhan wajib pajak dalam jangka panjang. Kata kunci: pajak kendaraan bermotor, pemutihan pajak, pendapatan asli daerah.
The Legal Dynamics of the Transfer of Rights Over Undivided Inherited Land and the Legal Consequences on the Validity of the Sale and Purchase Deed Zulfikar Judge
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6538

Abstract

This study discusses the legal dynamics of the transfer of rights over undivided inherited land and the legal consequences on the validity of the Land Deed Official's (PPAT) Sale and Purchase Deed (AJB). In practice, the sale and purchase of undivided inherited land often leads to legal disputes due to the non-fulfillment of the legal requirements for agreements as stipulated in Article 1320 of the Indonesian Civil Code (KUHPerdata). A literature review of secondary data sources, such as laws, legal literature, and pertinent court rulings, is conducted using a normative research approach. According to the study's findings, contracts for the sale and purchase of undivided inherited land are legally void, thus heirs who incur losses may sue for annulment or seek damages. This study also emphasizes the importance of formal inheritance distribution and the role of the PPAT in ensuring the validity of transactions to prevent future disputes. Alternative dispute resolution through mediation is also considered an effective option for maintaining family relationship
Co-Authors Achmad Edi Subiyanto Ade Hari Siswanto Ade Irawan Afif, Ahmad Sururi Agus Suprayogi Alfiana, Rita Amran, Yuko Anatomi Muliawan Anna Triningsih Annisa Fitria Annisa Fitria Ari Wibowo Azis, Riska Amelia Azis, Rizka Amelia Aziz, Rizka Amelia Bahriyah, Euis Nurul Bertha, Anna Budi Asri, Dyah Permata Citra, Lana Fadila Citra, Lanna Fadilla Darman, Melani Deni Hermawan Dyah Permata Budi Elawati, Tuti Ernawati, Ernawati Feriza, Gousta Fitria Olivia Gousta Feriza Hartadi, I Gede Helvis, Helvis Henry Arianto Heru Nugroho Hikmawati, Elok Horadin Saragih Horadin Saragih Horadin Saragih I Gede Hartadi Kurniawan I Made Kanthika Idris Wasahua Irdanuraprida Idris Irmanjaya Thaher Iswantoro Joko Widarto Juanda Juanda Kantikha, I Made Mahandry , Prigel Ma'mur Markoni Markoni Markoni Menwih, Menwih Michael Tjoandra Muhammad Ilham Fauzi Nazah, Farida Nurun Nurhayani nurhayani Olivya, Olivya Pandiangan, Murni Ardina Pangaribuan, Rudy Alexander Pardamean Harahap Permatasuri, Intan Purba, Maria Elisabet Putri, Mela Antika Rahmadani, Adhining Prabawati Rukmana, Dian Saido, Rochmat Simanjuntak, Adolf Siti Amalia Sri Redjeki Slamet Sri Widyawati Suprajogi, Agus Sutiono, Jemmi Veithzal Rivai Zainal Wardhani, Sri Pramudya Wasahua, Idris Wasis Susetio Wdarto, Joko Widiatno, Men Wih Wiraguna, Sidi Ahyar Yustika, Luthy Zen Mutowali