Article Per Year (5 Year)
p-Index From 2021 - 2026
5.496
P-Index
This Author published in this journals
All Journal Jurnal Hukum IUS QUIA IUSTUM Justitia et Pax The Southeast Asia Law Journal Jurnal Nuansa Kenotariatan Jurnal Penelitian Hukum Legalitas Jurnal Ilmu Hukum The Juris Jambura Law Review Jurnal Yudisial Jurnal Simbur Cahaya Ilmu Hukum Prima Syntax Idea As-Syar'i : Jurnal Bimbingan & Konseling Keluarga Jurnal Hukum Lex Generalis JOURNAL of LEGAL RESEARCH Devotion: Journal of Research and Community Service JURNAL ILMIAH GLOBAL EDUCATION Jurnal Impresi Indonesia Jurnal Cakrawala Ilmiah SETARA : Jurnal Ilmu Hukum SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Hukum Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Inovasi Global SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum
Ismail Ismail
Universitas Bung Karno
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
KEPASTIAN HUKUM CRYPTOCURRENCY SEBAGAI ALAT PEMBAYARAN DI INDONESIA Andre Febrianto; Ismail; Dewi Iryani
The Juris Vol. 9 No. 2 (2025): JURNAL ILMU HUKUM : THE JURIS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat STIH Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/juris.v9i2.1897

Abstract

The rapid development of cryptocurrency as a global digital financial instrument has created legal challenges, particularly concerning its status as a medium of exchange. In Indonesia, the legal standing of cryptocurrency faces duality and ambiguity. On one hand, the Commodity Futures Trading Regulatory Agency (BAPPEBTI) regulates and recognizes cryptocurrency as a tradable commodity on the futures exchange. On the other hand, Bank Indonesia (BI) strictly prohibits its use as a legal tender, based on Law Number 7 of 2011 concerning Currency, which affirms the Rupiah as the sole legal medium of payment. This study aims to analyze the legal consequences of using cryptocurrency as a means of payment in Indonesia and to formulate a regulatory concept that can realize legal certainty. This research employs a normative legal research method with a qualitative approach. The data utilized includes primary, secondary, and tertiary legal materials. The results of the study indicate that the use of cryptocurrency as a means of payment can result in the cancellation of a private agreement (based on Article 1337 of the Indonesian Civil Code), administrative sanctions from BI and BAPPEBTI, and potential criminal exposure related to Money Laundering Offenses (TPPU). To achieve legal certainty, an integrated regulatory framework is required, encompassing: (1) clear classification of cryptocurrencies (payment, utility, security tokens); (2) the establishment of a special law regarding digital assets; (3) coordination among regulatory institutions (BI, OJK, BAPPEBTI, Kominfo); (4) effective consumer protection and dispute resolution mechanisms; and (5) the integration of Anti-Money Laundering (AML) and Know Your Customer (KYC) principles. Policy recommendations include strengthening socialization efforts, adopting a regulatory sandbox, and accelerating the Central Bank Digital Currency (CBDC) project, the Digital Rupiah.
PENEGASAN PENENTUAN JEDA WAKTU BAGI MANTAN TERPIDANA DALAM PENCALONAN KEPALA DAERAH Ismail Ismail; Fakhris Lutfianto Hapsoro
Jurnal Yudisial Vol. 15 No. 1 (2022): ARBITRIO IUDICIS
Publisher : Komisi Yudisial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29123/jy.v15i1.482

Abstract

ABSTRAK Komisi Pemilihan Umum Kabupaten Boven Digoel, Komisi Pemilihan Umum, dan Badan Pengawas Pemilihan Umum berbeda pendapat mengenai penentuan jeda waktu mantan terpidana dalam pencalonan kepala daerah. Perbedaan pendapat tersebut menimbulkan persoalan administratif hingga sengketa penetapan hasil suara. Mahkamah Konstitusi sebenarnya telah menjelaskan cara penghitungan jeda waktu tersebut melalui Putusan Nomor 56/PUU-XVII/2019. Mahkamah Konstitusi telah memberi batasan yang jelas bahwa penghitungan jeda waktu lima tahun dimulai setelah mantan terpidana selesai menjalani pidana penjara berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap dan secara jujur atau terbuka mengumumkan mengenai latar belakang jati dirinya sebagai mantan terpidana, serta bukan sebagai pelaku kejahatan yang berulang-ulang. Dalam Putusan Nomor 132/ PHP.BUP-XIX/2021 Mahkamah Konstitusi membatalkan Keputusan Komisi Pemilihan Umum Kabupaten Boven Digoel Nomor 1/PL.02.06-Kpt/9116/KPU-Kab/I/2021 tentang penetapan rekapitulasi hasil penghitungan suara pemilihan Bupati dan Wakil Bupati Kabupaten Boven Digoel tahun 2020 dan memerintahkan untuk melakukan pemungutan suara ulang tanpa mengikutsertakan pasangan calon nomor urut 4 atas nama YY dan YW. Tulisan ini mengelaborasi implikasi dari Putusan Mahkamah Konstitusi Nomor 132/PHP.BUP-XIX/2021 terhadap pelaksanaan pemilihan kepala daerah juga kaitannya dengan Putusan Nomor 56/PUU-XVII/2019. Dalam penelitian ini, penulis menggunakan metode yuridis normatif. Penelitian ini menunjukkan bahwa Putusan Mahkamah Konstitusi Nomor 132/PHP.BUP-XIX/2021 berdampak pada tiga aspek, yaitu: electoral regulation, electoral process, dan electoral law enforcement dalam pemilihan kepala daerah khususnya di Kabupaten Boven Digoel.Kata kunci: jeda waktu; mantan terpidana; pemilihan kepala daerah. ABSTRACT The Boven Digoel General Elections Commission, the Indonesian General Elections Commission, and the Indonesian General Elections Supervisory Agency have different opinions regarding the determination of the waiting period for an ex-convict in the candidacy of regional heads. That discrepancy raises administrative problems to disputes over the stipulation of the voting results. The Constitutional Court has explained how to determine that waiting period through Decision Number 56/PUU-XVII/2019. The Court has stipulated that the 5-year waiting period begins after a former convict has nished serving a prison sentence based on a court decision that has permanent legal force and honestly or publicly announces this background as a former convict, and not as a perpetrator of a recurrent crime. In Decision Number 132/PHP.BUP-XIX/2021 the Court annulled the Decision of the General Elections Commission of Boven Digoel concerning the determination of the recapitulation of the voting results for the regental election of Boven Digoel in 2020 and ordered to conduct a re-voting without involving the number 4 candidate with initials YY and YW. This paper elaborates on the effect of the Constitutional Court Decision Number 132/PHP.BUP-XIX/2021 on the regional elections and its connection to Decision Number 56/PUU-XVII/2019. In this study, the author uses a normative juridical method. The study shows that the Constitutional Court Decision Number 132/PHP.BUP-XIX/2021 has impacted three aspects, namely electoral regulation, electoral process, and electoral law enforcement in the Boven Digoel-regental-election. Keywords: waiting period; ex-convict; regional elections.
Binding Force Of Land Ownership Certificates In Name-Borne Agreements By Foreign Citizens To Realize Justice Kasun Japar; Didik Suhariyanto; Ismail Ismail
Ilmu Hukum Prima (IHP) Vol. 8 No. 2 (2025): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v8i2.7646

Abstract

Indonesian land law based on the Basic Agrarian Law (UUPA) adheres to the principle of nationality which prohibits foreign citizens (WNA) from owning freehold land.However, the high interest of foreign nationals in property investment has triggered legal smuggling (fraus legis) through nominee agreements, where the name of an Indonesian citizen (WNI) is used on the Certificate of Ownership (SHM) even though the land is controlled by a foreign national. This phenomenon creates a lack of synchronization between das sollen (legal norms) and das sein (societal practice), creating a legal vacuum because nominee agreements are not regulated in the Indonesian civil law system. The main legal issue is the binding force of SHMs from these illegal transactions and how justice is achieved when disputes arise between formal ownership and actual control. This research is a normative legal research with a statute approach and a case approach.. Secondary data consisting of primary, secondary, and tertiary legal materials were collected through library research. The data were analyzed qualitatively by focusing the study on three court decisions, namely Gianyar District Court Decision No. 259/Pdt.G/2020/PN. Gin, Denpasar District Court Decision No. 274/Pdt.G/2020/PN. Dps, and Gianyar District Court Decision No. 137/Pdt.G/2021/PN. Gin, to understand the judge's considerations in name-borrowing disputes. The results of the research show that the agreement to borrow a name by a foreign national is legally void because it does not fulfill the requirements of a lawful cause (Article 1320 of the Civil Code) and violates Article 26 paragraph (2) of the UUPA.The binding power of a SHM is absolute, with the court upholding the certificate as the sole valid evidence, demonstrating formal justice and legal certainty. This situation conflicts with substantive justice, as foreign nationals lose their investments without recourse. The judicial system ultimately prioritizes the integrity of national agrarian law by adhering to the principle of ex turpi causa non oritur actio, which states that no rights can arise from reprehensible acts.
Legal Concept of Corporate Income Tax Rates In The Work Agreement For The 3rd Generation Coal Mining Company To Create Legal Certainty Jukipli Jukipli; Ismail Ismail; Hartana Hartana
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7808

Abstract

This study examines the normative disharmony between the provisions of Corporate Income Tax (PPh) in the Generation III Coal Mining Work Agreement (PKP2B) and the generally applicable PPh Law. Article 14 number 3 letter i of the Generation III PKP2B sets a maximum progressive rate of 30% for Taxable Income above Rp50,000,000, but also contains a clause that allows for a lower rate through Government Regulations and adjustments to the PKP layer through a Decree of the Minister of Finance. Meanwhile, the PPh Law has reduced the Corporate Income Tax rate from 25% to 22% through the Law on Harmonization of Tax Regulations (UU HPP). The difference in interpretation gives rise to two conflicting principles: "nailed down"—as interpreted by the Directorate General of Taxes, which freezes rates at the time of contract signing—and "prevailing"—as contractors claim to follow generally applicable rates over time. This research uses a normative juridical method with a statutory, conceptual, and case-based approach. The research findings indicate that the absence of specific implementing regulations does not create legal uncertainty, as higher-level laws—the Income Tax Law and the HPP Law—are hierarchically superior. Contract clauses that allow for lower rates and adjustments to the PKP layer implicitly support the application of the prevailing principle. Therefore, the corporate income tax rate for Generation III PKP2B contractors should follow the generally applicable tariff provisions over time, in order to achieve legal certainty, hierarchical alignment of norms, and fiscal justice.   Penelitian ini bertujuan untuk menganalisis ketidakharmonisan norma antara Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III dan Undang-Undang Pajak Penghasilan serta merumuskan konsep hukum pengenaan tarif Pajak Penghasilan Badan yang ideal guna mewujudkan kepastian hukum dan keadilan fiskal. Metode Penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis terhadap peraturan, kontrak, dan putusan pengadilan.   Hasil penelitian menunjukan meskipun hingga kini belum diterbitkan Peraturan Pemerintah atau Keputusan Menteri Keuangan yang secara khusus mengatur tarif Pajak Penghasilan dan lapisan Penghasilan Kena Pajak bagi Perusahaan Kontraktor Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III, hal tersebut tidak menimbulkan permasalahan hukum karena ketentuan tarif telah diatur dalam Undang-Undang Pajak Penghasilan dan Undang-Undang Harmonisasi Peraturan Perpajakan yang secara hierarki memiliki kedudukan lebih tinggi berdasarkan Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan. Dengan demikian, tarif Pajak Penghasilan Badan dalam Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III seharusnya mengikuti ketentuan dalam Undang-Undang Pajak Penghasilan yang berlaku umum dan dari waktu ke waktu, karena frasa “atau tarif yang lebih kecil yang ditetapkan dengan Peraturan Pemerintah” dan frasa “Apabila lapisan penghasilan kena pajak diubah dengan Keputusan Menteri Keuangan, maka tarif tersebut diterapkan terhadap lapisan kena pajak yang telah diubah tersebut” dalam perjanjian memberikan dasar hukum bagi penerapan prinsip prevailing, yaitu penyesuaian terhadap tarif umum yang lebih rendah dikemudian hari tanpa melanggar ketentuan kontraktual.
Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers Wisnu Paruly Setiawan; Ismail Ismail; Puguh Aji Hari Setiawan
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7809

Abstract

Taxes play a crucial role in national development, both as a source of state revenue and as an instrument for regulating the economy. Value Added Tax (VAT), with its Input Tax credit mechanism against Output Tax, is designed to maintain the principle of neutrality, but in practice it often raises legal issues. Article 9, paragraph 8, letter (b) of the VAT Law, concerning the phrase "directly related to business activities," lacks a clear definition, thus opening room for multiple interpretations. This has given rise to numerous disputes between Corporate Taxpayers and the Directorate General of Taxes (DGT). This research employs a normative legal method with a statutory, conceptual, and case-based approach. The results show that the norm in Article 9 paragraph 8 letter (b) has fundamental weaknesses due to multiple interpretations and implications for legal uncertainty. Legal reconstruction is needed through the development of an explicit negative list, consistent jurisprudence, and modern, digital-based administrative guidelines, so that the national tax system can provide legal certainty, protect taxpayer rights, and strengthen the principle of VAT neutrality. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum primer yang digunakan meliputi Undang-Undang PPN, UU HPP, dan putusan pengadilan terkait, sedangkan bahan hukum sekunder berupa literatur perpajakan, jurnal, dan karya ilmiah yang relevan. Analisis dilakukan secara deduktif dengan interpretasi sistematis dan teleologis untuk menilai kesesuaian norma dengan asas legalitas, keadilan, serta tujuan sistem perpajakan. Hasil penelitian menunjukkan bahwa norma dalam Pasal 9 ayat 8 huruf (b) UU PPN memiliki kelemahan mendasar karena multitafsir dan berimplikasi pada ketidakpastian hukum. Putusan pengadilan memperlihatkan adanya penafsiran sempit dan formalis terhadap “hubungan langsung dengan kegiatan usaha,” yang merugikan Wajib Pajak Badan. Rekonstruksi hukum diperlukan melalui penyusunan daftar negatif (negative list) yang eksplisit, konsistensi yurisprudensi, serta pedoman administratif modern berbasis digitalisasi. Dengan demikian, sistem perpajakan nasional dapat memberikan kepastian hukum, melindungi hak Wajib Pajak, serta memperkuat prinsip netralitas PPN dalam mendukung iklim investasi dan pertumbuhan ekonomi.
Model Diversi terhadap Anak Pelaku Tindak Pidana Pencurian dengan Pemberatan dalam Sistem Peradilan Pidana Anak untuk Mewujudkan Kepastian Hukum James Tanardi Febrianto; Ismail; Dewi Iryani
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.v6i12.3289

Abstract

This research examines the tension between legal ideality and the empirical reality of implementing Restorative Justice for children who commit theft under aggravating circumstances (pencurian dengan pemberatan). Normatively, Law Number 11 of 2012 concerning the Juvenile Criminal Justice System (SPPA Law) and its derivative regulations establish Restorative Justice-based diversion as the primary approach to protect the best interests of the child and avoid stigmatization. In practice, however, the application of diversion for aggravated theft (Article 363 of the old Criminal Code or Article 477 of the new Criminal Code) is constrained by the "under seven years" imprisonment threat requirement stipulated in Article 7 paragraph (2) of the SPPA Law, despite the nature of the act often being similar to ordinary theft. This condition is exacerbated by regulatory disharmony and differing interpretations among law enforcement officers, leading to legal uncertainty and disparities in case handling. This research employs a normative legal method enriched by an empirical approach, analyzing primary legal materials (SPPA Law, Criminal Code and police, prosecutorial and Supreme Court regulations regarding Restorative Justice) and secondary legal materials (journals, scientific works and court decisions such as Bontang District Court Number 50/Pid.B/2009/PN.Btg and Semarang District Court Number 33/Pid.SusAnak/2018/PN.Smg), analyzed qualitatively. The findings demonstrate that: (1) the implementation of Restorative Justice/diversion for children in aggravated theft cases remains limited by the criminal threat provision, resulting in many children being formally processed through to sentencing despite the SPPA Law's philosophical priority on non-judicial settlement; and (2) an ideal holistic diversion model is required through the reformulation of Article 7 paragraph (2) of the SPPA Law—changing the phrase "under 7 years" to "maximum 7 years"—alongside the implementation of a graded diversion model based on objective parameters such as the value of loss and level of aggravation, as well as regulatory synchronization and inter-agency coordination through integrated technical guidelines and a unified database system.
Kewenangan Satuan Polisi Pamong Praja dalam Penegakan Hukum Penjualan Miras Ilegal untuk Mewujudkan Ketertiban Masyarakat Hady Saparudin; Ismail; Hartana
Jurnal Hukum Lex Generalis Vol 7 No 8 (2026): Tema Hukum Pemerintahan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i8.3594

Abstract

This research is motivated by the widespread circulation of illegal and adulterated liquor (miras oplosan) that triggers public disorder, criminality and sexual violence. The primary issues lie in the limited judicial authority of the Municipal Police, the methods of illegal alcohol sales via social media and the weak interagency synergy in law enforcement. This study is analyzed using the Theory of Authority, Lawrence M. Friedman’s Legal System Theory and Soerjono Soekanto’s Legal Effectiveness Theory to examine the legitimacy of authority, the law enforcement system, as well as the inhibiting and supporting factors of legal effectiveness. The findings indicate that the Municipal Police’s authority is attributive, encompassing administrative supervision, non-judicial actions and judicial authority through Civil Servant Investigators (PPNS) in minor offense (Tipiring) hearings. However, law enforcement remains constrained by recidivism due to sanctions that fail to create a deterrent effect. Therefore, optimizing the authority of the Municipal Police requires regulatory reinforcement, human resource capacity building and cross-sectoral synergy with the National Police (Polri) through a Memorandum of Understanding (MoU).
Co-Authors Adi Iksan Bureni Agus Fauzi* Agustinus Darmanto Panjaitan Andi Muhammad Rezaldy Andre Febrianto Andri Ferdian Atma Suganda Binto Kusmadi Boas Parlindungan Panjaitan Budi Waljiman Candra, Mardi dadang dwi saputro Dewi Aryani Dewi Iryani Dewi Iryani Dhody Ananta Rivandi W Didik Suahriyanto Didik Suhariyanto Didik Suharyanto Fakhris Lutfianto Hapsoro Fally Avriantara Farid Teguh Prasetiawan FINDAWATI AHMAD Hady Saparudin Hapsoro, Fakhris Lutfianto Hartana Hedwig A. Mau Hendra Dinata James Tanardi Febrianto Jukipli Jukipli Kasun Japar Lilik Mulyadi Mohammad Saleh Nabil Ni Made Rika Trismayanti Poebiyan Padra Jaya Puguh Aji Hari Setiawan Puguh Aji Hari Setiawan Puguh Aji Hari Setiawan Ramlani Lina Sinaulan Roni Andriyanto Rudi Hartono Sarif Sarwono Sisi Widya Putri Soni Barumuli Sukhebi s. Tedy Arman Theresia Tri Widyaningsih Tinton Ditisrama Ditisrama Wisnu Paruly Setiawan