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All Journal Jurnal Legalitas Jurnal Cita Hukum Unifikasi: Jurnal Ilmu Hukum Logika : Jurnal Penelitian Universitas Kuningan Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Akta Empowerment : Jurnal Pengabdian Masyarakat JURNAL ILMIAH HUKUM DIRGANTARA KRTHA BHAYANGKARA Literatus FOCUS: Journal of Social Studies Jurnal Ketenagakerjaan Interdisciplinary Social Studies Jurnal Locus Penelitian dan Pengabdian Journal Evidence Of Law Journal Indonesia Law and Policy Review (JILPR) Volksgeist: Jurnal Ilmu Hukum dan Konstitusi International Journal of Advanced Multidisciplinary Jurnal Hukum Indonesia JUDGE: Jurnal Hukum JPNM : Jurnal Pustaka Nusantara Multidisiplin Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Governance and Public Administration LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Jurnal Hukum Mimbar Justitia LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI Jurnal Bakti Dirgantara Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Uniku Law Review Jurnal Greenation Sosial dan Politik Greenation International Journal of Law and Social Sciences IPSSJ Jurnal Cendekia Ilmiah PESHUM Siber International Journal of Advanced Law Corpus Juris : Jurnal Ilmu Hukum
Diding Rahmat
Universitas Dirgantara Marsekal Suryadama
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Judicial Control over Tax Crime Investigations: A Systematic Literature Review of Taxpayer Rights, Investigative Authority, and Fiscal Law Enforcement Bachtiar Arifin; Diding Rahmat
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1207

Abstract

Tax crime enforcement requires a balance among fiscal sovereignty, administrative authority, criminal procedure, and judicial protection. Tax authorities require coercive powers to secure public revenue and combat tax evasion; however, these powers may affect taxpayer rights and legal certainty. The existing literature remains fragmented, creating a need for systematic synthesis. This study systematically examined the international literature on judicial control over tax crime investigations, with particular attention to taxpayer rights, investigative authority, procedural safeguards, and fiscal law enforcement. Using a systematic literature review design guided by PRISMA 2020 and a doctrinal-thematic synthesis, the study analyzed Scopus-indexed literature organized into four research-question streams. The first stream examined how judicial control was conceptualized in tax crime and tax enforcement contexts. The second examined how taxpayer rights were balanced against investigative authority. The third identified legal risks arising when judicial review constrained tax investigations. The fourth mapped research gaps concerning repeated or renewed tax investigations following procedural defects. The final synthesis comprised 30 analytical source records across the four research questions: 3 sources for RQ1, 14 sources for RQ2, 11 sources for RQ3, and 2 sources for RQ4. The findings showed that judicial control should not be treated as a binary opposition between taxpayer protection and fiscal enforcement. Instead, it should operate as a calibrated legality mechanism that distinguishes among minor procedural irregularities, rights-affecting defects, and fundamental abuses of process. The novelty of this study lies in proposing a calibrated judicial control model for tax crime investigations that integrates taxpayer rights, investigative authority, procedural remedies, and fiscal recovery.
Legal Framework and Financial Management for MSMEs in Brunei Darussalam: Challenges and Strategic Solutions Diding Rahmat; Istianingsih Istianingsih
Greenation International Journal of Law and Social Sciences Vol. 2 No. 3 (2024): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v2i3.244

Abstract

Effective financial management is a key factor for the success and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Brunei Darussalam. This article explores the implementation of a legal framework for financial management among MSMEs and examines the challenges encountered in the regulatory implementation process. Using a descriptive-qualitative approach, the study analyzes the financial regulations applied in Brunei and their impact on the financial and legal literacy of MSME actors. The findings indicate that although the financial regulations in Brunei have been comprehensively designed, there remains a significant gap between the formulated policies and their implementation. The low levels of financial and legal literacy among MSME actors, coupled with a lack of support from regulators, exacerbate non-compliance with existing regulations. This article recommends simplifying regulations, enhancing financial and legal literacy programs, and strengthening the role of regulators as facilitators to ensure that MSMEs can more easily understand and comply with their legal obligations. Through regulatory harmonization and improved literacy, MSMEs in Brunei are expected to become more competitive and capable of accessing broader financing opportunities to support business growth.
Criminal Asset Seizure, Asset Recovery, and Insolvency Proceedings: A Systematic Literature Review of Legal Conflicts, Creditor Protection, and Institutional Coordination Mahanto Aminanto; Diding Rahmat
Jurnal Hukum Indonesia Vol. 5 No. 4 (2026): Jurnal Hukum Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jhi.v5i4.3015

Abstract

This systematic literature review examines how recent legal scholarship conceptualizes criminal asset seizure, asset recovery, confiscation, forfeiture, and property conflicts arising in insolvency proceedings. The review applies the PRISMA 2020 reporting framework and a doctrinal-thematic synthesis to analyze Scopus-indexed, open-access journal articles published between 2020 and 2025. The Scopus search identified 97 records. After applying eligibility criteria for open-access status, journal source type, English language, and publication year, 60 records remained. Title, abstract, and keyword screening retained 40 articles, while full-text eligibility assessment resulted in 29 studies being included in the final analysis. The findings demonstrate that asset recovery is a multistage legal process encompassing asset tracing, provisional seizure or freezing, confiscation or forfeiture, asset management, and the return or distribution of recovered assets. The review further finds that state asset recovery powers are justified by the public interest, deterrence, victim restitution, and recovery of state losses but are constrained by the principles of legality, due process, proportionality, legal certainty, property rights, and the protection of bona fide third parties. The primary contribution of this review is a Doctrinal Coordination Model that integrates criminal asset recovery, insolvency administration, creditor protection, and institutional coordination into a unified framework for resolving conflicts involving assets subject to multiple legal regimes.
Criminalization of Land Conflicts, Last Resort Principle, and Human Rights Protection: A Systematic Literature Review Bobby Owens Parinduri; Diding Rahmat
Jurnal Hukum Indonesia Vol. 5 No. 4 (2026): Jurnal Hukum Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jhi.v5i4.3016

Abstract

This systematic literature review examines how the literature conceptualizes the criminalization of land conflicts, how the use of criminal law should be constrained by the ultima ratio principle, the human rights implications arising from criminalization, and the forms of state responsibility and compensation discussed when criminal justice mechanisms are wrongfully applied. The review follows a PRISMA-based design and draws on Scopus searches structured around four research questions. The screening process began with 1,855 records and, following initial filtering, title and abstract screening, open-access retrieval, and full-text eligibility assessment, resulted in a final corpus of 70 journal articles published between 2021 and 2026. Thirteen (13) articles informed RQ1, twenty-nine (29) informed RQ2, twelve (12) informed RQ3, and sixteen (16) informed RQ4. The findings demonstrate that land conflicts become criminalized when administrative, civil, customary, and sociopolitical disputes are reframed through criminal law, particularly in contexts involving land grabbing, extractivism, Indigenous marginalization, and state-corporate alliances. The review further indicates that the ultima ratio principle is best operationalized through the prior use of non-penal remedies, proportionality, minimal intervention, restorative justice mechanisms, and strict procedural safeguards. The identified human rights implications include threats to land rights, Indigenous peoples’ rights, livelihoods, participation, the right to a fair trial, and access to justice. The final strand of the literature demonstrates that wrongful criminalization may give rise to state obligations concerning judicial or administrative review, exoneration, compensation, rehabilitation, and institutional reform. Based on these findings, this article proposes a Land Conflict Criminalization and Human Rights Protection Framework that prioritizes non-penal dispute resolution, subjects the use of criminal law to an ultima ratio test, centers human rights protection, and requires effective state remedies when punitive powers are misused.
Legal Analysis of the Employment Status and Legal Protection of Platform Workers in Indonesia Kuntadi, Cris; Sujono; Rahmat, Diding; Karo, Rizky Karo
Jurnal Ketenagakerjaan Vol 21 No 2 (2026)
Publisher : Pusat Pengembangan Kebijakan Ketenagakerjaan Kementerian Ketenagakerjaan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47198/naker.v21i2.817

Abstract

This study aims to analyse the legal framework concerning the protection of platform workers, the legal status of platform workers within digital employment relationships, and the urgency of labour law reform in Indonesia. This research employs a normative juridical research method using statutory, conceptual, case, and comparative law approaches. The results of the study indicate that platform workers in Indonesia remain in a legal grey area. Consequently, the existing legal framework fails to provide legal certainty and adequate legal protection for digital platform workers, because they are classified as partners (mitra) under partnership agreements rather than as workers within the meaning of labour law, thereby preventing them from obtaining normative labour rights as enjoyed by formal workers. In addition, the platform algorithm system creates a concealed subordination relationship that reflects the existence of employment relationship elements. Therefore, labour law reform that is more adaptive to the development of the digital economy is urgently needed in order to provide legal certainty, social protection, and justice for platform workers in Indonesia. The main legal finding of this study is that, although the relationship is formally structured as a partnership, the elements of an employment relationship under Article 1 point 15 of Law No. 13 of 2003-work, wages, and orders-are substantively satisfied, and that algorithmic management functions as a form of digital subordination. The contribution of this study lies in testing the partnership construction against those statutory elements and in assessing Presidential Regulation No. 27 of 2026 on the Protection of Online Transportation Workers, which regulates income sharing and social security without resolving the question of employment status. The reform direction proposed is the insertion of a rebuttable, control-based classification test into the new Manpower Act mandated by Constitutional Court Decision No. 168/PUU-XXI/2023, accompanied by obligations of algorithmic transparency.
Criminal Liability Analysis of Capital Market Manipulation Perpetrators as Corruption Offenses in Indonesian Criminal Law Rahmat Abdillah Alfiandie; Rr Dijan Widijowati; Diding Rahmat
Siber International Journal of Advanced Law (SIJAL) Vol. 4 No. 1 (2026): Siber International Journal of Advanced Law (July - September 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v4i1.420

Abstract

The background of this study is rooted in the fact that capital market manipulation has evolved into a primary modus operandi for corruption offenses that inflict massive state financial losses, as exemplified by the Jiwasraya and ASABRI cases. The research gap addresses the scarcity of literature that comprehensively integrates capital market law and anti-corruption criminal law within a criminal liability framework. This study aims to analyze regulatory prohibitions against market manipulation and evaluate the application of anti-corruption criminal liability to both individual and corporate actors. Utilizing a normative legal research methodology with statutory, conceptual, and case-based approaches, the results indicate that market manipulation is prohibited under Articles 91, 92, and 93 of the Capital Market Law with criminal sanctions under Article 104. However, when such manipulative acts involve state funds, abuse authority, and result in measurable state losses, perpetrators are held liable under Articles 2, 3, and 20 of the Anti-Corruption Law through a 5-tier system of proof. The novelty of this research lies in positioning market manipulation as a vehicle for corruption while emphasizing the optimization of corporate criminal liability and state asset recovery.
Legal Analysis of Criminal Liability of Directors and Proof of the Element of Fault (Mens Rea) in Criminal Acts of Fraud and Embezzlement on the Sharia Financing Platform (Case Study of PT Dana Syariah Indonesia) Liliana; Diding Rahmat; Rizky Pratama Putra K
Siber International Journal of Advanced Law (SIJAL) Vol. 4 No. 2 (2026): Siber International Journal of Advanced Law (October - December 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v4i2.431

Abstract

The growth of Sharia financing platforms has expanded public access to investment opportunities but has also introduced risks of fund misappropriation, as evidenced by allegations of fraud and embezzlement at PT Dana Syariah Indonesia. This research addresses two issues: (1) the nature of the Board of Directors' criminal liability regarding fraud and fund embezzlement on Sharia financing platforms; and (2) the evidentiary framework for establishing the element of fault (*mens rea*) in the case of fund management based on fictitious projects at PT Dana Syariah Indonesia. The study employs a normative legal research method, utilizing statutory, conceptual, and case study approaches to analyze legislation, legal doctrine, court rulings, and legal literature. The findings indicate that the criminal liability of the Board of Directors is determined by their roles, authority, involvement, and culpability, and may intersect with corporate liability under Article 48 of Law No. 1 of 2023. Proving *mens rea* involves assessing knowledge, intent, control, the flow of funds, corporate policies, and electronic evidence regarding the fictitious projects used to solicit public funds.
Construction of Criminal Responsibility in Social Media-Based Child Exploitation Crimes in Indonesia Toisah; Diding Rahmat; Sujono
Siber International Journal of Advanced Law (SIJAL) Vol. 4 No. 2 (2026): Siber International Journal of Advanced Law (October - December 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v4i2.436

Abstract

The evolution of social media has fostered new forms of child engagement in the digital sphere including content creation, live streaming, and monetization activities which, under certain circumstances, can escalate into the exploitation of children for economic gain. This research examines the legal framework and the parameters of criminal offenses regarding social media-based child exploitation within the Indonesian criminal justice system, as well as the construction of criminal liability for perpetrators, analyzed through the lenses of culpability, digital economic motives, and the perpetrator's role. The study employs a normative-juridical method utilizing statutory, conceptual, and case-based approaches, drawing upon an analysis of legislation, legal doctrine, academic literature, and court rulings. The findings indicate that social media-based child exploitation falls within the scope of the Child Protection Law, the ITE Law, the National Criminal Code, and Government Regulation No. 17 of 2025, although an adaptive interpretation is required to address evolving digital. Criminal liability is predicated on culpability, intent, economic motives, and the perpetrator's contribution, substantiated through electronic evidence.
Analisis Yuridis terhadap Pembatalan Pencatatan Hak Cipta dalam Putusan Mahkamah Agung Nomor 651 K/PDT.SUS-HKI/2021 Januarius Jhonson Sipahutar; Diding Rahmat
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 2 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 2 June - September
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i2.573

Abstract

Berdasarkan prinsip deklaratif, hak cipta timbul dengan sendirinya begitu suatu ciptaan diwujudkan dalam bentuk nyata. Kendati demikian, pencatatan ciptaan pada Direktorat Jenderal Kekayaan Intelektual tetap berpotensi memicu sengketa apabila yang mengajukan pencatatan bukan pencipta yang sebenarnya. Hak cipta memang pertama kali melekat pada pencipta, namun Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta membuka peluang bagi hak ekonomi dari suatu ciptaan untuk beralih atau dialihkan kepada pihak lain. Persoalan pengalihan ini menjadi krusial dalam rangkaian sengketa atas karya tulis berjudul “Hologramisasi atau Kinegramisasi Pita Cukai Tembakau/Rokok” ciptaan Kasim Tarigan. Sepanjang berjalannya perkara, hak ekonomi atas karya tersebut beralih kepada Feybe Fince Goni yang kemudian berkedudukan sebagai pemegang hak cipta. Artikel ini mengkaji landasan hukum pengalihan hak cipta, garis pembeda antara pencipta dan pemegang hak cipta, kedudukan hukum Feybe Fince Goni pasca-pengalihan, dan dampak Putusan Mahkamah Agung Nomor 651 K/Pdt.Sus-HKI/2021 terhadap hak ekonomi atas karya tersebut. Temuan kajian memperlihatkan bahwa pengalihan hak cipta tidak menghapus kedudukan Kasim Tarigan sebagai pencipta karena hak moral senantiasa melekat pada pencipta, sementara hak ekonomi dapat berpindah kepada Feybe Fince Goni.
Juridical Analysis of the Validity of Second Marriages and Criminal Liability for Perpetrators of Second Marriages Without Permission in Indonesian Positive Law Rivaldo Sibagariang; Diding Rahmat; Mhd Halkis
Siber International Journal of Advanced Law (SIJAL) Vol. 4 No. 2 (2026): Siber International Journal of Advanced Law (October - December 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v4i2.440

Abstract

Under Indonesian positive law, a second marriage is essentially permitted on a limited basis, provided that the requirements stipulated by legislation are met. However, instances of second marriages entered into without court authorization or the first wife's consent—whether through unregistered (siri) marriages or by providing false information—remain frequent; this creates legal uncertainty and carries the potential for criminal liability. This study aims to analyze the legal framework governing the validity of second marriages in Indonesia and the criminal liability of those who enter into invalid second marriages. A normative legal research method was employed, utilizing statutory, conceptual, and case-based approaches. The findings indicate that the regulation of second marriages in Indonesia adheres to the principle of "open monogamy," allowing for a second marriage provided that the substantive and formal requirements set forth in the Marriage Law, Government Regulation Number 9 of 1975, and the Compilation of Islamic Law are satisfied. Meanwhile, criminal liability applies only when the elements of a criminal offense are proven to exist, in accordance with the principles of legality and nullum crimen sine culpa (no crime without fault). Therefore, harmonizing marriage law and criminal law is essential to ensure legal certainty, justice, and legal protection for all parties involved.
Co-Authors Adi Surya, Ridho Adzkari, Feby Agus Prasatya Agus Riwanto, Agus Aldy Arveransyah Altansa, Fadlil Amellia Nugraheni Puspita Sari Andi Abdullah Mutakaliman Andreas Sinaga, Stiven Andryan Aprynaldi Anggraini, Inah Anthon Fathanudien Anthon Fathanudien Anugrah , Sandy Kelvin Ardison Asri Aria Cesar Kusuma Atmaja Aridi, Ali Ario Wendra Aris Budiatno Arya Budi Pratama Athari Farhani Aturkian Laia Aulia Gita Aungrah, Sandy Kelvin Bachtiar Arifin Bambang Widarto Bambang Widarto Bambang Widarto Baruna, Muhammad Mirza Berliana Putri Pramesti Bias Lintang Dialog Bobby Owens Parinduri Boy Chris Pranata Silaban Christanti Natalia Cipto Pasaribu, Candra Cris Kuntadi Cucun Cundaya Fitria Sari Cynthia Rahmawati Dadang Wahyudin Dani Rahmat Daniel Hendrawan Darwis, Nurlely Dedy Irawan Dhazeng Murwiyandono Dicky Darmawi Diding Suryadi Dijan Widijowati Dikha Anugrah Dipranto Tobok Pakpahan Dipranto Tobok Pakpahan Diyanto Diyanto Ela Nurlaela Eliana, Yosefa Elsa Efritha Wijaya Enggartiasto Adipradana Fahrul Fachroni Fathanudien, Anthon Fera Kusumawati Fitri Purnamasari Fonny Olga Winerungan Fransiskus, Dedy Frida Ramadhani Gatot Afandi Gio Zaky Asadul Haq Gios Adhyaksa Gios Adhyaksa Guruh Tirta Lunggana Halim, Basten Roberto Hamdi Iska Harini, Mediana Haris Budiman Hidayatullah Hidayatullah Indah Sari Istianingsih Istianingsih Istianingsih Istianingsih Istianingsih, Istianingsih Januarius Jhonson Sipahutar Jasman Jenri Ranteallo Junaedi Junaedi Kadek Agus Surya Suteja Kahpiana Komar Hidayat Lasmauli Niverita Laura Abbas Jackson Lenny Nadriana Liliana Lindri Purbowati Lovtasya, Fadilla Mahanto Aminanto Mahmud, Izmi Izdiharuddin B Che Jamaludin Malik, Ibra Maniur sinaga Mhd Halkis Muhammad Akmal Fahreza Balman Muhammad Edra Alamsyah Muhammad Faiz Aziz, Muhammad Faiz Mumuh Muhyiddin Niru Anita Sinaga Nou’im Hayat Nurhadi, Syarif Paduanta Hutahayan Pasaribu, Candra Cipto Prasetyo, Teguh Raden Mohamad Herdian Bhakti Rahmat Abdillah Alfiandie Riano Purwonegoro Ahmad Ristio Rivaldo Sibagariang Rizky Pratama Rizky Pratama K Rizky Pratama Putra K Rizky Pratama Putra Karo Karo Roza Mulyadi Rr. Dijan Widijowati Rusmantara, I Wayan Sandhi Permana Sarip Hidayat Sarip Sarip Satrio, Bagus Selamat Lumban Gaol Sesilia Eleanor Sarkawi Shabarudin Shabarudin Shilvyana Aprilliani Sibarani, Irvan Simarmata, Lasmauli Noverita Siregar, Zeta Claudia Sandra Sri Endah Wahyuningsih Subhan Zein Sgn Sudarto Sudarto Sudarto Sudarto Sudarto Sujono Sujono Sujono Sujono Sujono Sukadi Supri Abu Suwari Akhmaddhian Taufik Hidayat Taupik Hidayat, Taupik Teten Tendiyanto Timothius Richard Yudha Saputra Toisah Tri Astuti Handayani TRI PRASETYO, YOGI Trianto Umam Ma'arif, Mirojul Vani Novitasari Waldi, Wedri Wilsa, Wilsa Zein Sgn, Subhan