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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum JOURNAL OF PRIVATE AND COMMERCIAL LAW MIZAN, Jurnal Ilmu Hukum Jurnal Ilmu Hukum KYADIREN Journal La Sociale Journal of Law, Poliitic and Humanities Dinamika Hukum Dan Masyarakat Academia Open
Ali Huristak Hartawan Hasibuan
Fakultas Hukum, Universitas Islam Kadiri
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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A Vacuum of Norm in the Extension of the 0.5% Final Income Tax Rate for MSMEs: A Legal Analysis of the Principle of Legal Certainty in the Taxation System Andriyana, Hendra; Hasibuan, Ali Huristak Hartawan; Pratama, Topan Yulia
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.2886

Abstract

The Final Income Tax (PPh Final) policy of 0.5% for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia serves as a fiscal strategy aimed at simplifying tax administration and enhancing voluntary compliance. However, a legal issue has emerged approaching early 2025, when the validity period of the 0.5% final tax rate under Government Regulation (PP) No. 23 of 2018 expires, while its successor, PP No. 55 of 2022, does not provide any transitional mechanism or explicit extension clause. The absence of a normative framework to regulate this situation has resulted in a legal vacuum (rechtvacuum), creating legal uncertainty and potentially violating the principle of tax legality. This study aims to juridically analyze the legal vacuum in the extension of the 0.5% Final Income Tax rate for MSMEs and to evaluate its implications on legal certainty and taxpayers’ rights protection. The research employs a normative legal method using statutory, conceptual, and historical approaches, supported by relevant primary and secondary legal materials. The findings reveal that the absence of transitional regulation has led to administrative confusion, unequal tax treatment, and a decline in public trust toward the tax authority. The inconsistency between public policy announcements and formal regulations indicates a weakness in normative control within Indonesia’s tax system. Therefore, immediate regulatory intervention in the form of formal written rules is required to ensure legal certainty, prevent maladministration, and maintain the legitimacy of the national tax regime.
Civil Liability of Medical Personnel for Malpractice in Digital Health Services ( Telemedicine ): Analysis of Health Law and Civil Law Kesuma, Ronny Chen Indra Nata; Khayatudin , Khayatudin; Hasibuan , Ali Huristak Hartawan
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13544

Abstract

General Background: Telemedicine has expanded digital healthcare access and transformed healthcare delivery through information technology. Specific Background: Despite improving efficiency and healthcare accessibility, telemedicine creates legal issues related to medical malpractice, patient protection, and civil liability. Knowledge Gap: Indonesian health regulations recognize telemedicine but do not comprehensively regulate civil liability for malpractice in digital healthcare services. Aims: This study analyzes the civil liability of medical personnel in telemedicine from health law and civil law perspectives. Results: The study finds that telemedicine remains subject to professional standards, patient safety, and medical ethics. The legal relationship between medical personnel and patients is classified as an inspanning verbintenis, requiring maximum professional effort rather than guaranteed outcomes. Civil liability may arise through breach of contract or unlawful acts, while healthcare facilities and digital platforms may also bear institutional responsibility. Novelty: This study integrates health law and civil law approaches in constructing telemedicine malpractice liability. Implications: Stronger telemedicine regulations, operational standards, and electronic evidence mechanisms are necessary to ensure legal certainty and patient protection in digital healthcare services. Highlights: Therapeutic agreements in remote medical services are classified as obligations of maximum professional effort. Patient claims may be pursued through contractual breaches or unlawful conduct provisions. Digital healthcare platforms and healthcare facilities may bear institutional responsibility for system-related losses. Keywords :Telemedicine , Medical Malpractice , Civil Liability
Fairness for Creditors in Bankruptcy Proceedings: Between Certainty and Economic Interests Imam Nurhadi; Huzaimah Al-Anshori; Ali Huristak Hartawan Hasibuan
Journal of Law, Politic and Humanities Vol. 6 No. 4 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i4.3259

Abstract

This study aims to analyze the concept of creditor justice in bankruptcy proceedings in Indonesia, with a particular focus on the tension between legal certainty and economic interests. Bankruptcy, as a legal mechanism for debt settlement, often places creditors in an unequal position, especially in relation to the different classifications of creditors, namely secured creditors, preferred creditors, and unsecured creditors. This research employs a normative juridical method with statutory and conceptual approaches, referring to Law No. 37 of 2004 and relevant legal literature on bankruptcy and suspension of debt payment obligations (PKPU). The findings indicate that although the Indonesian bankruptcy system provides legal certainty through clear, structured, and relatively fast procedures, substantive justice for all creditors has not been fully achieved. This is reflected in the unequal distribution of bankruptcy assets, where unsecured creditors often occupy the most disadvantaged position. In addition, the PKPU mechanism, which is intended as a debt restructuring tool, also faces practical challenges, including the potential misuse by debtors acting in bad faith. These conditions demonstrate that the bankruptcy system still encounters difficulties in balancing legal certainty with economic fairness. Therefore, regulatory strengthening and improved supervision are required to create a more balanced, fair, and effective system that better protects the interests of all parties, particularly creditors.
Failure to Fulfill Children's Educational Rights as a Violation of the Law in the Context of Parents' Economic Incapacity Kesuma, Denny Chen Indra Nata; Hasibuan, Ali Huristak Hartawan; Setyawan , David Novan
Legitimasi: Jurnal Hukum Pidana dan Politik Hukum Vol. 15 No. 1 (2026)
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/legitimasi.v15i1.34233

Abstract

This research offers novelty by positioning children's educational rights not only as social and economic rights, but also as an integral part of children's civil rights that have legal consequences for those who are obliged to fulfill them. The purpose of this study is to examine the fulfillment of children's educational rights as part of civil rights in the context of parents' economic incapacity. The method used is normative legal research with a legislative approach and a conceptual approach, through the study of various legal provisions that regulate children's educational rights. The results of the study show that the failure to fulfill children's educational rights due to parents' economic limitations is not solely a social problem, but also a legal issue related to the protection of children's civil rights. From the perspective of civil law, parents have a legal obligation to fulfill the child's educational rights as part of the civil responsibility inherent in the relationship between parents and children. However, this responsibility cannot be fully imposed on parents, but also involves the role of the state in ensuring the fulfillment of children's educational rights. The practical implication of this study is the need to strengthen the role of the state through more effective policies and legal instruments in ensuring access to education for children, especially those from economically disadvantaged families, as well as the affirmation of legal responsibility mechanisms for parties who are negligent in fulfilling these rights. 
Co-Authors Al-Anshori, Huzaimah Andriyana, Hendra Antonius Atika Dwi Lestari David Novan Setyawan Delya Lucyana Huzaimah Al-Anshori Iftitahul Ilma Nafi'a Imam Nurhadi Kesuma, Denny Chen Indra Nata Kesuma, Ronny Chen Indra Nata Khayatudin Khayatudin , Khayatudin Nadela Febria Putri Nur Dwi Ulvana, Adella Pratama, Topan Yulia Purbiati, Ria Setyawan , David Novan SUHARTO Yanuriansyah Ar Rasyid Zainal Arifin