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All Journal Jurnal Dinamis Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Cita Hukum Turbo : Jurnal Program Studi Teknik Mesin Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan The Southeast Asia Law Journal Jurnal Nuansa Kenotariatan DE'RECHTSSTAAT JURNAL ILMIAH LIVING LAW Pena Justisia: Media Komunikasi dan Kajian Hukum Syntax Idea Ideas: Jurnal Pendidikan, Sosial dan Budaya APTEK Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Hukum Sasana Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Surya Teknika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JOURNAL of LEGAL RESEARCH Jurnal Kewarganegaraan Jurnal Sosial dan Teknologi VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab International Journal of Science and Society (IJSOC) Jurnal Gagasan Hukum International Journal of Social Science, Education, Communication and Economics Journal Evidence Of Law Journal of Innovation Research and Knowledge SENTRI: Jurnal Riset Ilmiah PENA LAW: International Journal of Law SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Indonesia Sosial Sains Jurnal Hukum Non Diskriminatif ARMADA : Jurnal Penelitian Multidisiplin Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) MILRev: Metro Islamic Law Review Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik Jurnal Multidisiplin Indonesia Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah Asian Journal of Social and Humanities SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum National Journal of Law
Yuhelson Yuhelson
Fakultas Hukum Universitas Jayabaya
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ULTIMUM REMEDIUM AS A MECHANISM FOR STATE LOSS RECOVERY IN CORPORATE TAX CRIMES: AN ISLAMIC LAW PERSPECTIVE Hakim, Nur; Yuhelson, Yuhelson
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.7174

Abstract

The principle of ultimum remedium in tax criminal law is designed as thefinal boundary of law enforcement, to be used only when administrativemeasures are no longer effective. However, in the practice of handlingcorporate tax crimes in Indonesia, this principle is often disregarded,resulting in punishment becoming the first step rather than the last resort.This study aims to analyze the effectiveness of ultimum remedium as amechanism for state loss recovery and to assess the extent to which itsimplementation reflects the principles of justice and fiscal efficiency.Additionally, this study examines the relevance of this principle from anIslamic law perspective, particularly in relation to the concept ofrestorative justice and the state's role in realizing public welfare(maslahah). Using a normative juridical approach supported byempirical data from court decisions and interviews, this study finds thatthe ultimum remedium principle has not been consistently applied andtends to have no significant impact on state financial recovery. From anIslamic law standpoint, these findings reinforce the argument that asystem prioritizing the restoration of state rights (the rights of Baitul Mal)should take precedence over physical sanctions, in accordance with thespirit of justice oriented toward public benefit. As a novel contribution,this study proposes a restorative fiscal justice approach model thatpositions ultimum remedium as an active strategy for recovering losses,not merely as a principle of criminal limitation. These findings areexpected to strengthen the direction of economic criminal law reformtoward a system that is more proportional, efficient, and adaptive to stateneeds, while aligning with ethical and religious values.
Reconstruction Of Tax Criminal Law Enforcement Based On Digital Transformation: A Juridical And Economic Review To Strengthen National Stability Nur Hakim; Yuhelson
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.5395

Abstract

Tax crimes constitute a fundamental threat to fiscal sovereignty, as they distort the stability of the national economy. This study examines the urgency of reconstructing the tax criminal law enforcement system, which currently faces increasingly complex challenges arising from cross-border modus operandi, including the manipulation of transfer pricing and the abuse of tax havens. Employing a juridical-normative research method combined with the economic analysis of law, this study evaluates the weaknesses of the existing regulatory framework in responding to the rapid digitalization of global financial transactions. The findings reveal that the disparity between conventional regulatory mechanisms and the growing sophistication of tax crime schemes has resulted in significant leakage of state revenue. Accordingly, a legal reconstruction is required that places digital transformation including the integration of Big Data analytics, the Automatic Exchange of Information (AEOI), and digital forensics as the principal foundation of the tax monitoring and criminal evidentiary system. This reconstruction aims to establish legal certainty grounded in justice, while simultaneously optimizing state financial loss recovery through asset recovery mechanisms, thereby strengthening national resilience and stability.
KEPASTIAN HUKUM TERHADAP PERSEROAN TERBATAS PASCA BERAKHIRNYA KEPAILITAN Calvin Ulri Rompas Sumual; Yuhelson Yuhelson; Cicilia Julyani Tondy
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/xm3d6981

Abstract

This research aims to review and analyze the legal certainty of Limited Liability Companies (PT) after the end of bankruptcy, a condition in which the company is declared unable to fulfill its obligations to creditors in accordance with Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations. Bankruptcy often brings complex legal consequences, both for the entity concerned and the creditors. In this context, legal certainty plays an important role to ensure that the legal rights of all parties involved are protected and respected. This research uses a normative juridical approach to evaluate how existing laws provide legal certainty for Limited Liability Companies after the end of bankruptcy. The findings in this study show that although there are fairly clear rules regarding the bankruptcy process, there are deficiencies in the regulations related to the restoration of the legal and operational status of Limited Liability Companies after bankruptcy is declared over. These deficiencies can lead to legal uncertainty, which has the potential to hamper the recovery and continuity of the Limited Liability Company's business, as well as pose a risk of further legal disputes. The results of this study indicate the need to strengthen the legal framework to ensure that after bankruptcy, Limited Liability Companies can resume operations with clear legal certainty. More detailed regulations and appropriate implementation guidelines are needed to ensure that Limited Liability Companies, as legal entities, have a solid foundation to continue their business activities without facing ongoing legal uncertainty. Thus, legal certainty becomes a key element in supporting post-bankruptcy business stability and sustainability
Implementasi Hak Cipta Lagu Atau Musik Sebagai Objek Jaminan Fidusia Asep Hadi Gunawan; Yuhelson Yuhelson; Bernand Nainggolan
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3899

Abstract

AbstrakHak Cipta Lagu atau Musik dapat menjadi Jaminan Fidusia sebagaimana diatur dalam ketentuan Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia, akan tetapi pada penerapannya belum ada hak cipta lagu atau musik yang menjadi Jaminan, sehingga Penolakan oleh Bank atas proses pinjaman yang berasal dari Jaminan Hak Cipta lagu dan musik sebagai objek Jaminan Fidusia sebagaimana diatur dalam Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan. Masalahnya Hak Cipta Lagu atau Musik tidak dapat dijadikan objek Jaminan Utama terhadap Bank menimbulkan kepastian hukum sebagaimana diatur dalam aturan Undang-Undang Nomor 7 Tahun 1992 dengan Peraturan Bank Indonesia (PBI) Nomor 14/15/PBI/2012. Metode yang digunakan dalam penelitian ini adalah Yuridis Normatif yang didukung dengan pendekatan Analytical Approach, Statute approach dan Case Approach, dengan bersumber bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier, Teknik pengumpulan bahan hukum diperoleh melalui studi kepustakaan serta interpretasi hasil wawancara yang kemudian penulis analisis dengan cara penafsiran analogi. Hasil penelitian ini menunjukkan bahwa penolakan pengajuan pinjaman oleh Bank berawal dari objek jaminan hak cipta lagu atau musik yang tidak dapat dijaminkan kepada Bank dan hak cipta lagu atau musik jika dijaminkan hanya sebatas objek jaminan tambahan, Keseragaman penolakan pinjaman oleh Bank-Bank dalam proses pengajuan musisi untuk menjaminkan hak cipta lagu dan musik dapat dimungkinkan pelaksanaannya dengan berpedoman pada ketentuan Peraturan Bank Indonesia (PBI) Nomor 14/15/PBI/2012 yang mengatur secara limitative tentang benda-benda bergerak yang dapat dijadikan Jaminan Fidusia. Namun UUHC tidak memberikan batasan kriteria Seni hak cipta lagu atau musik hanya sebatas hak ekslusif sebagaimana diatur dalam ketentuan pasal 12 ayat 1 Undang-Undang Nomor 28 Tahun 2014 pada poin 4 telah menimbulkan ketidakpastian hukum, oleh karena itu perlu dilakukan penerapan Hukum Progresif menurut Satjipto Rahardjo (2010) terhadap UUHC agar dapat memberikan pengaturan yang lebih jelas, tegas dan specifik.Kata Kunci: Lagu atau musik, Objek Jaminan dan Jaminan fidusia AbstractThe Copyright of songs or music can be a fiduciary guarantee as regulated in the provisions of Law Number 42 of 1999 concerning Fiduciary Guarantees, and but in its application there is no copyright of songs or music that becomes collateral, so that the Bank's Rejection of the loan process originating from the guarantee Copyright of songs and music as objects of Fiduciary Guarantee as regulated in Law Number 10 of 1998 concerning Banking. The was problem is that Song or Music Copyright cannot be used as the object of the Main Guarantee against the Bank, giving rise to legal certainty as regulated in Law Number 7 of 1992 with Bank Indonesia Regulation (PBI) Number 14/15/PBI/2012. The method used in this research is normative juridical which is supported by the analytical approach, statute approach and case approach, sourced from primary legal materials, secondary legal materials and tertiary legal materials. the writer analyzes by interpreting the analogy. The are an results of this study indicate that the rejection of loan applications by the Bank originates from the object of guaranteeing the copyright of songs or music that cannot be guaranteed to the Bank and the copyright of songs or music if guaranteed is only limited to the object of additional guarantees. to guarantee the copyright of songs and music, it is possible to implement it by referring to the provisions of Bank Indonesia Regulation (PBI) Number 14/15/PBI/2012 which regulates in a limitative manner regarding movable objects that can be used as Fiduciary Guarantees. However, UUHC does not limit the criteria for art, song or music copyright, only to the extent of exclusive rights as regulated in the provisions of Article 12 paragraph 1 of Law Number 28 of 2014 at point 4 which has created legal uncertainty, therefore it is necessary to implement Progressive Law according to Satjipto Rahardjo (2010) on UUHC in order to provide clearer, firmer and specific regulations.Keywords: Song or music, Object of Guarantee and Fiduciary Guarantee
Kepastian Hukum Penjualan Dibawah Tangan yang Dilakukan Oleh Kurator dalam Pemberesan Budel Pailit Dian Rizki Novita Sinaga; Yuhelson Yuhelson; Felicitas Sri Marniati
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 7 (2026): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Juli 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i7.2780

Abstract

Discussion on the legal certainty of underhand sales carried out by curators in the settlement of bankrupt estates. The method used in this research is a normative legal research type, namely library legal research or secondary data with primary, secondary and tertiary legal sources. The results of the research on the Legal Certainty of Underhand Sales Carried Out by Curators in the Settlement of Bankrupt Estates are valid and carried out with the permission of the Supervisory Judge as regulated in Article 185 paragraph 2 of the Bankruptcy Law "In the event that public sales as referred to in paragraph (1) are not achieved, underhand sales can be carried out with the permission of the Supervisory Judge. In addition, the advice expected is that curators must act with professional care to maintain independence and minimize legal risks.
International Commercial Mediation: Towards a Harmonized Legal Framework for Cross-Border Business Dispute Resolution Ely Nursamsiah; Yuhelson Yuhelson; Supaphorn Akkapin
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1714

Abstract

Globalization has expanded cross-border trade while also increasing the number of international commercial disputes. Litigation, though authoritative, is often expensive, time-consuming, and complicated by different jurisdictional rules, which weakens legal certainty for businesses. Mediation provides a more efficient and flexible alternative that helps maintain business relationships. However, its effectiveness is still limited by fragmented national regulations, the voluntary nature of the UNCITRAL Model Law (2002), and limited ratification of the Singapore Convention on Mediation (2019). This study employs a normative legal approach, incorporating a comparative analysis of selected jurisdictions (the United States, the European Union, Singapore, and Indonesia), and is supported by secondary literature and institutional reports. Findings indicate that while Singapore has aligned its domestic law with international standards, most jurisdictions still treat international mediation ambiguously, weakening enforceability. Additional barriers include the shortage of qualified mediators, cultural biases toward litigation, and low business awareness. The novelty of this research lies in its integration of normative, socio-cultural, and institutional dimensions. Theoretically, it reinforces the transnational legal process framework; practically, it proposes a roadmap to strengthen mediation’s legitimacy through wider ratification, legal alignment, and capacity-building for mediators. The study concludes that a harmonized legal framework for international commercial mediation is not merely aspirational but a pressing necessity for global economic stability.
The Dynamics Of Bankruptcy Law And Its Influence On The Investment Climate: A Comparative Study Between Indonesia And Thailand Yuhelson Yuhelson; Nur Hakim; Atchara Salee
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1768

Abstract

This study aims to analyze the dynamics and effectiveness of bankruptcy law in Indonesia and Thailand through a comparative law approach. Thailand regulates bankruptcy through the Bankruptcy Act B.E. 2483 (1940) and its amendments, while Indonesia uses Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations. The study focuses on the legal framework, procedural mechanisms, the role of judicial institutions, and creditor protection. The analysis results show that Thailand implements a centralized system through the Central Bankruptcy Court, which features specialized judges, a concise procedure, and the role of an official receiver as a state official in debt liquidation and reorganization. In contrast, Indonesia has a more open access to filing for bankruptcy for various parties. Still, it faces obstacles such as long resolution times, differing interpretations among courts, and issues with the cost and independence of curators. From the perspective of creditor protection, Thailand is more prominent because it provides legal certainty and encourages restructuring. At the same time, a liquidation pattern still dominates Indonesia due to the weak implementation of the PKPU mechanism. Therefore, it can be concluded that the Thai system is more effective in the aspects of efficiency, consistency, and business continuity. At the same time, Indonesia excels in access openness but faces challenges in the practical resolution of the bankruptcy process.
KEPASTIAN HUKUM BAGI DEBITOR TERKAIT UPAYA HUKUM KASASI ATAS PUTUSAN PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG PASCA PUTUSAN MAHKAMAH KONSTITUSI REPUBLIK INDONESIA Andhika Putera Perdana; Yuhelson Yuhelson; Nur Hakim
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2364

Abstract

The Constitutional Court of the Republic of Indonesia, through Decision Number 23/PUU-XIX/2021, opened the possibility for debtors to file a cassation appeal against Postponement of Debt Payment Obligation (PKPU) decisions submitted by creditors when the debtor’s proposed settlement plan has been rejected. This ruling serves as a constitutional correction to Article 235(1) and Article 293(1) of Law No. 37 of 2004, which previously denied debtors any legal remedies. However, the practical implementation within the Commercial Court remains inconsistent with the Constitutional Court’s mandate. Administrative mechanisms of the Supreme Court, including SEMA No. 1 of 2022 and Decree No. 109/2020, have yet to be aligned with this decision, resulting in debtor cassation petitions being rejected on formal grounds, as seen in several PKPU cases. This research employs a normative legal research method, utilizing statutory, case-based, historical, and analytical approaches. The study examines primary, secondary, and tertiary legal materials through qualitative juridical analysis to assess the implications of the Constitutional Court’s ruling and the form of legal certainty that should be afforded to debtors. The findings indicate that Decision 23/PUU-XIX/2021 normatively grants debtors a constitutional right to seek cassation. Nevertheless, inconsistencies in the Supreme Court’s procedural regulations have generated significant legal uncertainty for debtors. When viewed through the lens of the rule of law and legal certainty theories, such conditions contradict the principles of justice, clarity, and protection of legal subjects. Therefore, regulatory harmonization, procedural reform, and administrative adjustments at the Commercial Court level are required to ensure the effective implementation of the Constitutional Court’s decision and to guarantee genuine legal certainty for debtors
Co-Authors . Maryano Abdul Rahmat Achmad Darodjat, Tubagus Akkapin , Suppaphorn Akkapin, Supaphorn Al, Bintang Aldi, Jupri Aldo Pratama Amry Aliya Sandra Dewi Ambri Ambri Andhika Putera Perdana Andi Sunarti Anindya Shamara Arminawan Anriz Nazaruddin Halim Arbi, Imam Ardian Prasetyo , Dedy Arief Wibiesono Asep Hadi Gunawan Atchara Salee Atmaja, Dhody Ar Bambang Utoyo Basuki Basuki Bernand Nainggolan Bernard Bernard, Bernard Bernard Nainggolan Bernard Nainggolan, Bernard Berutu, Jundri R. Bustami Syam Calvin Ulri Rompas Sumual Cicilia Julyani Tondy Cicilia Julyani Tondy Cicilia Julyani Tondy Cicilia Julyani Tondy Cicilia Julyani Tondy Cynthia Kendati Darodjat, Tubagus Achmad Dedy Ardian Prasetyo Dian Rizki Novita Sinaga Dodi Sugianto Ely Nursamsiah Erny Kencanawati Erny Kencanawati Erny Kencanawati Erny Kencanawati Esther Indah Pricilia Permatasari Sihombing Farel Ulrich Pardomuan Butarbutar Fauzie Yusuf Hasibuan Felicitas Sri Marniati Felicitas Sri Marniati Felicitas Sri Marniati Fensky Readel Sumandag Fernedy Fernedy Fiver, Ramjahif Pahisa Gorya Franciska, Wira Gunawan, Asep Hadi Hakim, Nur Halim, Anriz N. Halim, Anriz Nazaruddin Hara Dongan Simamora Hara Dongan Simamora Hedwig Adianto Mau Hutomo, Putra I Wayan Karya Ikhwansyah Isranuri Ilhaam Aditio Indra Hasan Januar Agung Saputera Japri Japri, Japri Jelly Nasseri Joko Sriwidodo Julyani Tondy, Cicilia Kencanawati, Erny Kendati, Cynthia Khalimi Khalimi Legisnal Hakim Lilik Mulyadi Lina Sinaulan, Ramlani M. Yogi Riyantama Isjoni Madeline Vanessa Audrey Marni Emmy Mustafa Marniati, Felicitas Sri Maryano, . Maryano, Maryano Mochamad Rafly Yudhaprawira Mohamad - Ismed Monica Yuniartha Naibaho Muhammad Iredenta Tania Muhammad Rizky Muzzaki Muhammad Yudistira Nainggolan, Bernand Nanda Dwi Rizkia Nanda Dwi Rizkia naryo, sunaryo Nathalia, Tan Nazaruddin Halim, Anriz Nofiyanti, Dwi Noviana Indah Permata Fani Setiadi Nur Hakim Nur Hakim Nur Hakim Nurhakim Nurhakim Nurhayati, Sitaresmi nurmajid, yazid Poppy Poppy Pujiono Pranowo, Yusuf Prasetyo, Heny Prihartonoa, Eric Prijanto, Prijanto Puji, Ari Andriyas Puti Dwi Jayanti Putra Hutomo Putra Hutomo Putri Rosmala Dewi Putri, Andi Wika Radif Khotamir Rusli RAHMAT SETIAWAN Ramjahif Pahisa Gorya Fiver Ramlani Lina S Ramlani Lina S Ramlani Lina Sinaulan Ramos Rialdo Raysisca Elvide Rhika Purwaningsi Riki Rustandi Rinaldi Rizki Ridha Syamza Rulman Ignatius Rongkonusa Rustandi, Riki Ryo Guntur Triatmoko Sabila, Zulfia Sinaulan, Ramlani Lina Sri Mulyani Suasungnern, Sineerat Sudirman Sudirman Sukaria Sinullingga Sunaryo Sunaryo Supaphorn Akkapin Syahputra, Yudha Syamsiar, Syamsiar Syarief, Vidi Galenso Tania, Muhammad Iredenta Tofik Yanuar Chandra Triatmoko, Ryo Guntur Triatmoko, Ryo Thunder Undrizon, Undrizon Wahyuny, Dian Weminto Suryadi White, Alan Robert Wongso, Sinta Yedija, Ignwer Toynbee Yohanes Yohanes Yohanes Yohanes Yoshi Erlina, Yoshi Yudha Pangesti, Wahyu Sandhya Yudistira, Muhammad Yuherman Yuherman Yuherman Yusticia wicaksono Zulfia Sabila