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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Penelitian Hukum Legalitas Pena Justisia: Media Komunikasi dan Kajian Hukum Syntax Idea Qiyas : Jurnal Hukum Islam dan Peradilan Journal of Social, Humanity, and Education JURNAL ILMIAH GLOBAL EDUCATION Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Impresi Indonesia POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Indonesia Sosial Sains Jurnal Inovasi Global Jurnal Riset Ilmiah Jurnal Intelek Dan Cendikiawan Nusantara SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Jurnal Intelek Insan Cendikia Corpus Juris : Jurnal Ilmu Hukum
Hedwig A. Mau
Universitas Jayabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Anggoro Budi Santosa; Hedwig Adianto Mau; Khalimi Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects
Constitutionality of Restrictions on the Right to Freedom of Speech in the Digital Era from a Constitutional Law Perspective Hedwig Adianto Mau
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.6097

Abstract

This study aims to analyze the constitutionality of restrictions on the right to freedom of expression in the digital era from the perspective of constitutional law. Freedom of expression is a fundamental human right guaranteed by the Indonesian Constitution, as stated in Article 28E paragraph (3) of the 1945 Constitution of the Republic of Indonesia. However, the exercise of this right is not absolute and may be limited as stipulated in Article 28J of the 1945 Constitution. In the context of the digital era, various regulations have emerged, such as the Electronic Information and Transactions Law (UU ITE), which often serves as an instrument to restrict digital expression. This research uses a normative juridical method with statutory, conceptual, and case approaches. The results of the study show that freedom of expression in the digital era is a constitutional right essential to democratic life, but its implementation in Indonesia still faces challenges. Although guaranteed by the 1945 Constitution and various legal instruments such as the Human Rights Law and the ITE Law, its implementation often sparks controversy due to multiple interpretations and the potential misuse of certain articles to limit expression, especially in digital spaces. From the perspective of constitutional law, restrictions on freedom of expression are permissible but must fulfill the principles of legality, proportionality, and urgent necessity, and should not be used to silence criticism. Therefore, a fairer and clearer regulatory revision is needed, along with cooperation between the government, civil society, and stakeholders to create a safe, inclusive, and democratic digital space
PENYELESAIAN SENGKETA TERHADAP AKTA WASIAT YANG MELANGGAR LEGITIME PORTIE DAN MERUGIKAN AHLI WARIS Iis Riantika; Wira Franciska; Hedwig Adianto Mau
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 2 (2026): Vol. 2 No. 2 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i2.2938

Abstract

This research is prompted by recurring disputes over testamentary deeds that infringe upon the legitime portie, resulting in the reduction of forced heirs' absolute entitlements and generating legal uncertainty in estate distribution. The research addresses three main problems: the legal framework governing testamentary deeds that violate the legitime portie, the mechanism for resolving disputes arising from such deeds, and the legal consequences imposed on the involved parties. This study applies Dispute Resolution Theory and Legal Consequences Theory. This research applied a normative juridical method based on library research and secondary data, such as primary, secondary, and tertiary legal sources. This research adopted statutory, case, and analytical approaches. Legal materials were collected through the identification and inventory of applicable laws and regulations, books, journals, and other relevant legal sources. Data analysis used grammatical and systematic as well as legal construction through analogy and legal refinement. The research finds that the legal consequence of a will that violates the legitime portie is the reduction of the testamentary disposition (actie van inkorting) in order to restore the reserved portion rights of the legitimaris. The complete annulment of the deed may only be pursued where the deed contains an object beyond the testator’s legal authority. Therefore, dispute resolution should ideally be pursued through non-litigation mechanisms, such as deliberation, negotiation, or mediation, in order to preserve family relationships and achieve procedural efficiency. Litigation should be pursued as an ultimum remedium to ensure legal certainty and the protection of the heirs’ rights.
PERLINDUNGAN HUKUM BAGI DEBITUR PADA KASUS WANPRESTASI DALAM PERJANJIAN KREDIT DENGAN JAMINAN HAK TANGGUNGAN Vuspa Bella Pratiwi; Maryano Maryano; Hedwig Adianto Mau
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.2967

Abstract

The execution of Mortgage Rights (Hak Tanggungan) constitutes a crucial legal instrument for creditors to ensure the settlement of debts when debtors are in default. However, in practice, various legal issues arise in the implementation of such execution. These issues are not only related to the effectiveness of enforcement but also concern legal protection for debtors, especially with regard to auction notification, procedural transparency, and the enforcement of real execution in the form of vacating the mortgaged object. This condition raises questions as to whether the execution mechanism of Mortgage Rights has adequately reflected legal certainty and balanced legal protection for the parties involved. This research employs a normative legal research method using statutory and conceptual approaches. The data are derived from primary legal materials in the form of laws and regulations governing Mortgage Rights and auction procedures, secondary legal materials consisting of legal doctrines and scholarly opinions, and tertiary legal materials as supporting references. The analysis is conducted qualitatively by examining the legal norms regulating the execution of Mortgage Rights, including parate execution and real execution, as well as their implementation in practice. The results of this research indicate that the execution mechanism of Mortgage Rights has fundamentally provided legal certainty for creditors through the authority to conduct public auctions of the collateral object. Nevertheless, legal protection for debtors must remain guaranteed through orderly, transparent, and lawful procedures, particularly regarding auction notification and announcement requirements. Real execution in the form of vacating the mortgaged object constitutes an integral part of auction execution and serves to ensure legal certainty for auction winners. Therefore, the balance between legal certainty, justice, and legal protection for all parties is essential in the implementation of Mortgage Rights execution.
KEPASTIAN HUKUM PERJANJIAN PENGELOLAAN LIMBAH TERKAIT ADANYA WANPRESTASI OLEH SALAH SATU PIHAK DAN AKIBAT HUKUMNYA Arya Pribadie; Putra Hutomo; Hedwig Adianto Mau
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2970

Abstract

Waste management agreements have become increasingly important in industrial activities; however, their implementation is frequently disrupted by breaches of contract (wanprestasi), including unilateral termination, delays in delivery, and non-performance or performance inconsistent with the agreed terms, thereby creating legal uncertainty. The issues examined in this research are: (1) What are the legal consequences of a breach of contract arising from a waste management agreement for the buyer in the performance of the agreement? and (2) How is legal certainty ensured in waste management undertaken by one of the parties in the event of a breach of contract? To address these issues, this research employs Jan Michiel Otto’s Theory of Legal Certainty and Soeroso’s Theory of Legal Consequences. The method employed in this research is normative legal research using a statutory approach, a case approach, an analytical approach, and a conceptual approach. The legal materials consist of primary legal materials; secondary legal materials, including books, scholarly journals, and theses; and tertiary legal materials. The legal materials were analyzed through grammatical interpretation, systematic interpretation, and analogical construction. The results of the research indicate that a breach of contract (wanprestasi) in a waste management agreement gives rise to legal consequences in the form of changes in the legal status of waste that has not been managed in accordance with applicable standards, changes in the contractual legal relationship that grant the aggrieved party the right to demand specific performance, material and immaterial damages, as well as the annulment of the agreement pursuant to Articles 1243, 1266, and 1267 of the Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata/KUH Perdata). Such breach may also give rise to civil, administrative, and criminal liability. Legal certainty can be achieved when the five conditions of Jan Michiel Otto’s theory are fulfilled, which in practice are reinforced by the principle of pacta sunt servanda as stipulated in Article 1338 of the Indonesian Civil Code, protection of third parties acting in good faith, and the application of strict evidentiary standards with respect to material losses.
KEPASTIAN HUKUM AKTA HIBAH TANAH TANPA PERSETUJUAN PASANGAN SAH ATAS HARTA BERSAMA Reza Adryansyah; Putra Hutomo; Hedwig Adianto Mau
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2989

Abstract

Under the Indonesian Civil Code, a gift (hibah) is an agreement whereby a donor transfers an item gratuitously and irrevocably for the benefit of the recipient. The law recognizes only gifts made between living persons. Specifically regarding the gifting of joint marital property pursuant to Article 35, Paragraph (1) of Law Number 1 of 1974 concerning Marriage consent must be obtained from both parties (the husband and wife) in accordance with Article 36, Paragraph (1) of the same Law. The research addresses the legal consequences and legal certainty regarding a deed of gift for land involving joint marital property executed without the consent of the lawful spouse. The study employs the theory of legal consequences as articulated by R. Soeroso and the theory of legal certainty as proposed by Jan Michael Otto. The research method used in this study is a type of normative legal research, namely legal research with literature studies based on primary, secondary and tertiary legal sources. The research approaches used are the Legislation Approach, Conceptual Approach, Analytical Approach and Case Approach. The technique of collecting legal materials is carried out by identifying and inventorying positive legal rules, book literature, journals and other sources of legal materials. For the legal material analysis technique, it is carried out with grammatical interpretation, Systematic interpretation, Analogy Construction and legal refinement construction. The research concludes that a Land Deed Official (PPAT) is authorized to draft a deed of gift pursuant to Article 2, Paragraph (2) of Government Regulation No. 37 of 1998 concerning the Regulation of the PPAT Office; however, the absence of consent from a spouse regarding joint marital property as required by Article 36, Paragraph (1) of Law No. 1 of 1974 concerning Marriage results in the loss of the spouse's rights to that property. The legal certainty of a deed of gift involving joint marital property depends on the fulfillment of the requirements for a valid agreement under Article 1320 of the Civil Code and Article 36, Paragraph (1) of Law No. 1 of 1974 concerning Marriage; if these provisions are violated, the deed lacks binding legal force and is consequently null and void by operation of law.
Co-Authors Abdul Tatuh Sowakil Abubakar Watihelu Adi Rohman Fajar Afrial Dantez Agus Prambowo Sulistiyo Ahmad Jaeni Anggoro Budi Santosa Arya Pribadie Bakry, Umar Suryadi Barra Bimantara Ginting Candra, Mardi Ester Simanungkalit Gatut Hendro Tri Widodo Gatut Hendro TW Gemalya Adji Pangestu Dama Grenada Grenada Hasan Efendi Hotjen Simamarta Iis Riantika Immanuel Maykael Martono Reinhard Hutagaol Ismail Ismail Isnandar Aristo Prabowo Joko Sriwidodo Juanda Juanda Juanda Juanda Julianto Nugroho Khalimi Khalimi Lourenzia Hattu Lukas Pardamean E. Marbun Maliki Setyawan Mardi Chandra Maryano, . Mohamad Ismed Mohamad Ismed Mohammad Saleh Muhammad Zaki Padri Zelvian Parulian Hasiholan Siagian Putra Hutomo Ramlani Lina Sinaulan Reza Adryansyah Rotua Valentina Sagala Rudy M Ramdan Santrawan Paparang Sharon Sharon Sherly Bantu Sufrin Ridja Tine Yowargana Tofik Y Chandra Tofik Yanuar Chandra Vuspa Bella Pratiwi Windi Ardiansyah Wira Franciska Yanni Yanni