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All Journal Jurnal Syntax Transformation Jurnal Sosial dan Teknologi International Journal of Social Service and Research Journal of Social Research Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Social Science INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Sains Journal Customary Law Asian Journal of Social and Humanities Cognitionis Civitatis et Politicae
Zudan Arief Fakrulloh
Universitas Borobudur
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture 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 Neuroscience Physics Public Health Social Sciences

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Reclassification of Excess Royalty Payments as Disguised Dividends in a Secondary Adjustment Framework Under Indonesian Tax Law and OECD Standards Bangkit Cahyono; Zudan Arief Fakrulloh
International Journal of Social Service and Research Vol. 6 No. 7 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i7.1427

Abstract

The increasing complexity of cross-border controlled transactions conducted by multinational enterprises has created significant challenges in international taxation, particularly concerning transfer pricing practices and profit shifting through excessive royalty payments. Such payments may reduce taxable income in source jurisdictions and contribute to potential tax base erosion, requiring effective legal mechanisms to ensure equitable taxation. This study aimed to examine the legal basis, normative challenges, and compatibility of Indonesia’s secondary adjustment framework in reclassifying excessive royalty payments as deemed dividends under Indonesian tax law and OECD standards. This research employed a normative juridical method using statutory and conceptual approaches. Legal materials were collected from Indonesian tax regulations, including the Income Tax Law, Government Regulation Number 55 of 2022, Minister of Finance Regulation Number 172 of 2023, and international references, such as the OECD Transfer Pricing Guidelines. The findings indicated that Indonesia had established a legal foundation for secondary adjustments through the constructive dividend approach. However, several normative issues remained, particularly regarding the extension of the dividend concept to transactions involving non-shareholders, potential ultra vires interpretations, and the risk of international double taxation. The study concluded that Indonesia’s framework required further regulatory clarification and technical guidance to ensure consistency with OECD principles, strengthen legal certainty, and establish a fairer approach to resolving transfer pricing disputes involving excessive royalty payments.
Responsibility of the Company's Board of Directors as Perpetrators of Corruption Crimes in Case Decision Number: 17/Pid.Sus-Tpk/2020/Pn.Plk Jumadi Jumadi; Zudan Arief Fakrulloh
International Journal of Social Service and Research Vol. 6 No. 7 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i7.1429

Abstract

Corruption in Indonesia increasingly involves corporations beyond individual perpetrators, with limited liability companies frequently implicated in criminal acts despite their status as legal entities under Law Number 40 of 2007. This research examines the criminal liability of corporate owners through a case study of Didie, SE, owner of CV. Liting Perkasa, who was convicted in Decision Number 17/Pid.Sus-TPK/2020/PN.Plk for corruption in a road construction project in Katingan Regency, Central Kalimantan. The study analyzed the application of corporate criminal liability theory to this case, particularly examining whether the defendant's actions constitute corporate or individual criminal responsibility. Employing normative juridical research methods with statutory and conceptual approaches, this study analyzes legal norms, principles, doctrines, and applicable legislation relevant to corporate criminal liability. The findings reveal that the defendant can be classified as capable of being responsible under the theory of corporate criminal liability, as the criminal act was committed through the corporate entity CV. Liting Perkasa. The Panel of Judges correctly declared the defendant legally and convincingly guilty of corruption causing state financial losses. The analysis further indicates that if CV. Lintang Perkasa is considered a corporation, the responsibility imposed should refer to strict liability, which allows criminal responsibility without proving fault on the perpetrator's part. This principle is particularly relevant in corporate crimes where proving individual intent or negligence is challenging.
Reconstruction of Legal Arrangements for Governance and Supervision of the Danantara Investment Management Agency in Ensuring Transparency and Preventing the Risk of State Financial Losses Dhieno Yudhistira; Zudan Arief Fakrulloh
Jurnal Sosial Teknologi Vol. 6 No. 7 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i7.32867

Abstract

This study aims to analyze and reconstruct the legal arrangements for governance and supervision of the Daya Anagata Nusantara Investment Management Agency (Danantara) to ensure transparency and prevent the risk of state financial losses. The background of this study is based on the emergence of Danantara as a strategic instrument for state investment management that has special characteristics as a quasi-public entity, but is not yet supported by comprehensive and integrated legal regulations. The main problems studied include the unclear legal status of Danantara, the weakness of the governance system based on the principles of good corporate governance, as well as the potential for overlapping authorities due to the inefficiency of the supervisory mechanism involving multiple institutions, including the Financial Services Authority (OJK), the Supreme Audit Agency (BPK), and the Corruption Eradication Commission (KPK). By analyzing pertinent laws and regulations, legal doctrine, and pertinent ideas, this study employs a normative juridical method with a statutory and conceptual approach. The research results indicate that the current legal system still contains normative weaknesses in the form of regulatory disharmony, legal gaps in accountability, and unclear boundaries between business risks and state losses, as stipulated in Article 1, number 22 of Law Number 1 of 2004 concerning State Treasury. Therefore, legal reconstruction is needed, including strengthening the principles of good governance, a clear separation of the functions of regulator and operator, the establishment of an independent, integrated supervisory system, and the affirmation of legal accountability mechanisms
Dynamics of Legal Framework for Public-Private Partnership (PPP) in Infrastructure Provision Andriansyah Tiawarman K; Zudan Arief Fakrulloh
Cognitionis Civitatis et Politicae Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/politicae.v1i5.1631

Abstract

The increasing demand for public infrastructure in Indonesia, coupled with national budget limitations, has elevated the importance of the Public-Private Partnership (PPP) scheme as an alternative financing mechanism. This study aims to analyze the legal framework and challenges associated with the implementation of PPP in infrastructure provision. Using a qualitative approach, the research examines existing regulations, including Presidential Regulation No. 38 of 2015, as well as other supporting policies that form the basis of PPP implementation in Indonesia. The findings reveal two critical aspects: first, the current legal framework for PPP provides a foundation for collaboration but requires enhancement to address gaps in clarity and effectiveness; second, significant challenges, including risk allocation, dispute resolution, and legal protection for parties, hinder the execution of PPP projects. The study concludes that an improved and accountable legal framework is essential to attract private sector investment and ensure the success of PPP projects. Strengthening regulatory certainty and addressing legal challenges are pivotal for fostering sustainable infrastructure development in Indonesia.
Disparity in the Verdict of Prosecutors Corruption Crime Case of Pinagki Sirna Malasari and Hasti Sriwahyuni in Based on the Perspective of Donald Black’s Legal Theory Asep Nandang; Zudan Arief Fakrulloh
Cognitionis Civitatis et Politicae Vol. 1 No. 5 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/politicae.v1i5.1633

Abstract

Indonesia is a country of law (Rechsstaat) not a country of power (Machtstaat). Therefore, it must be the Commander, the law is not a tool of the ruler or businessman, the law does not belong to the ruler or businessman, as mandated by the 5th principle of Pancasila, “Social Justice for All Indonesian People”. “Equality before the law” all are equal before the law, no discrimination is the hope of all Indonesian people. On the other hand, corruption creates social inequality, the distance between the rich and the poor is getting further, and corruption has hampered development and social welfare. Corruption will continue to grow until the justice system can punish perpetrators of crimes and keep government authority under control. When justice is “bought” or intervened politically, the people are the victims who suffer. Das solen and das sein are two very different things, the law that is aspired to, the ideal law with the reality in society, the law that should occur in society with the law that occurs in society there is a disparity. Legal discrimination is a serious obstacle in upholding justice according to the expectations of the community, the perpetrators of corruption will continue to increase and increase and will not have a deterrent effect, if there are no concrete efforts to eradicate corruption. Leaders must pay serious attention and guarantee the independence of institutions that enforce the law to eradicate corruption. Now is the right time to end impunity for corruption.
Effectiveness on the Environment Based on Government Regulation Number 26 of 2023 concerning Management of Sedimentation Results in the Sea Panji Riyadi; Zudan Arief Fakrulloh
Cognitionis Civitatis et Politicae Vol. 1 No. 6 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/politicae.v1i6.1821

Abstract

Marine sedimentation exploitation, regulated in Government Regulation No. 26 of 2023, aims to manage marine sedimentation results, including using sea sand for various economic interests. However, although this regulation aims to maintain the balance of the aquatic ecosystem, its implementation actually poses significant risks to the sustainability of coastal ecosystems, including the potential for small islands to sink. This study examines the impacts of marine sand exploitation on the environment, coastal communities, and the economic sector and evaluates the effectiveness of supervision and administrative sanctions in the regulation. The results of the study indicate that although this regulation includes various obligations for business actors, weak supervision and the lack of effective mitigation measures have the potential to worsen ecological, social, and economic impacts. Therefore, this study recommends a revision of the regulation that pays more attention to ecosystem sustainability and the involvement of coastal communities in decision-making related to marine resource management.
Reform of Working Hours Regulations for Medical Specialist Education Programs Towards Balance in Education and Service Tiur Hasmida Hutagalung; Zudan Arief Fakrulloh
Journal Of Social Science (JoSS) Vol 3 No 12 (2024): JOSS: Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i12.390

Abstract

Regulations on working hours for Medical Specialist Education Program (PPDS) participants in Indonesia play an important role in maintaining a balance between education and health services. However, legal loopholes and lack of supervision have led to many PPDS participants being forced to work beyond the prescribed limits, which negatively affects their physical and mental health. This study aims to analyze existing regulations related to PPDS working hours, identify legal loopholes that affect the welfare of participants, and provide recommendations for regulatory improvements. The method used in this research is a normative legal research method with a legislative and conceptual approach. The data used are secondary sources, including relevant laws, legal journals, and official government documents. The results show that although there are regulations governing working hours, their implementation is often inconsistent in the field. Many PPDS participants reported working hours exceeding 80 hours per week, especially in emergency situations. This finding indicates the need for legal reform to create a better system. In conclusion, regulatory reforms regarding working hours for PPDS participants are urgently needed to ensure the welfare of participants and the quality of health services. Recommendations for improvement include stricter enforcement of working hour limits, improved supervision systems, and active collaboration with the Ministry of Health.
Co-Authors Ahmad Redi Andriansyah Tiawarman K Asep Nandang Bambang Budi Priyanto Bangkit Cahyono Boy Nurdin Budi Novianto Dedet Steavanno Dhieno Yudhistira Dodi Irama Evita Isretno Israhadi Faisal Santiago Hermawan Sutanto I Gusti Gede Maha Andika Jaya Indri Maria Iwansyah Iwansyah Jumadi Jumadi Leti Ratna Kusumawati Lubna Lubna M Arif Syahputra Megawati Barthos Mohamad Sujatno Setiawan Muhammad Zahlan Ougy Dayyantara Panji Riyadi Popy Rakhmawaty Rohmatullah Rohmatullah Rusman rusman Suparno Suparno Tessar Bayu Setyaji Tiur Hasmida Hutagalung