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All Journal Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik HUKUM BISNIS Jurnal Hukum Lex Generalis CENDEKIA : Jurnal Ilmu Pengetahuan YURISDIKSI : Jurnal Wacana Hukum dan Sains ACADEMIA: Jurnal Inovasi Riset Akademik Yustisia Tirtayasa: Jurnal Tugas Akhir Jurnal Hukum Sehasen Yuridika Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Law, Poliitic and Humanities Jurnal Penelitian Hukum Indonesia (J-PeHI) Jurnal Ilmu Sosial dan Humaniora Journal of Literature Review Jurnal Ilmiah Ar-Risalah: Media Ke-Islaman, Pendidikan dan Hukum Islam
Miftakhul Huda
Universitas Narotama Surabaya, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Legal Responsibility of Taxpayers Upon the Absence of Agreement at the Notice of Tax Audit Result Stage Based on the Principle of Due Process of Law Vivi Violeta; Miftakhul Huda
Journal of Law, Politic and Humanities Vol. 6 No. 5 (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.v6i5.3652

Abstract

This study aims to analyze the alignment of the regulation on the Notice of Tax Audit Result (Surat Pemberitahuan Hasil Pemeriksaan / SPHP) with the principle of due process of law, and to reconstruct the legal responsibility of taxpayers in the event that an agreement is not reached during this stage. Thus far, the legal relationship between tax authorities (fiscus) and taxpayers at the SPHP stage has tended to be construed unilaterally. The absence of an agreement is frequently deemed an administrative failure on the taxpayer's part, resulting in the passive acceptance of a Tax Assessment Notice (Surat Ketetapan Pajak / SKP) or the necessity to pursue protracted tax litigation. Conversely, tax collection within a constitutional state (rechtsstaat) must be anchored in procedural justice, which guarantees the constitutional right of citizens to a fair hearing (audi alteram partem). The research method employed is normative legal research utilizing a statutory approach and a conceptual approach. The results indicate that, essentially, the SPHP serves as an instrument of preventive legal protection that transforms tax audits from unilateral coercion into an accountable space for legal dialectics. This study argues that legal responsibility for the absence of an agreement at the SPHP stage must not be borne unilaterally; rather, it should be understood as a reciprocal legal responsibility. Taxpayers are obligated to act in good faith by providing true and complete information supported by valid evidence, whereas tax auditors are legally bound to objectively consider all such arguments before issuing an SKP. The failure to reach an agreement does not constitute administrative non-compliance, but rather a legitimate legal dialectic arising from differences in legal interpretation or factual evaluation. Therefore, the lack of an agreement at the SPHP stage must be resolved through the optimization of mechanisms that safeguard procedural justice, such as strengthening the role of the Audit Quality Assurance Team, in order to achieve fair legal certainty.
Kewenangan Kurator dalam Melaksanakan Sita Umum dalam Proses Kepailitan dan Penundaan Kewajiban  Pembayaran Utang (PKPU) Terhadap Objek Hak Tanggungan Mohammad Fauzi; Miftakhul Huda
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/z9md3k12

Abstract

This research is motivated by the conflict of norms between Law No. 37 of 2004 concerning Bankruptcy and PKPU and Law No. 4 of 1996 concerning Mortgage Rights in terms of handling the object of mortgage rights when the debtor is declared bankrupt or is undergoing the PKPU process. On one hand, bankruptcy law stipulates that a general seizure extends to all of the debtor's assets, including security right assets; on the other hand, security rights law grants the secured creditor holding such rights the privilege to independently execute the collateral. This conflict of norms creates serious legal uncertainty regarding the extent of the bankruptcy trustee's authority over security right assets within Indonesian bankruptcy practice. The research findings indicate that security right assets in bankruptcy occupy a position of normative dualism: they are simultaneously part of the bankruptcy estate subject to general seizure, yet they remain encumbered by the preferential execution rights of the secured creditor. The trustee's authority over security right assets is constrained by four limiting pillars: time constraints via a 90-day suspension mechanism; substantive limits on permissible actions; procedural limits requiring the supervisory judge's approval; and the obligation to respect the rights of secured creditors. Violations of these limits on authority entail personal liability for the trustee, whether civilly under Article 72 or criminally under Article 237 of the Bankruptcy Law.
The Principle of People's Sovereignty in the Presidential Appointment of the Head of the Nusantara Capital Authority Elvia Rahmawati; Miftakhul Huda; Ian Firstian Aldhi
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1046

Abstract

This study explores the appointment mechanism of the Head of the Nusantara Capital Authority (IKN Authority) and its implications for the principle of people's sovereignty as enshrined in the 1945 Constitution. The Indonesian state, structured as a unitary system with decentralized governance, grants certain regions special status, including the newly established Nusantara Capital. Unlike other regions with locally elected leaders, the Head of the IKN Authority is appointed directly by the President, reflecting an asymmetric decentralization model. The findings indicate that while the special appointment mechanism aims to streamline governance and ensure efficient leadership for the capital's development, it significantly limits local political representation and public participation. The study highlights that this mechanism contrasts with democratic principles outlined in the Constitution, where sovereignty is vested in the people and manifested through elections. The reliance on a merit-based appointment system underscores the need for professional leadership in managing the complex and multi-sectoral environment of the new capital. However, it also raises concerns about the diminishing role of public consent and local political engagement, which are vital to democratic governance. The study concludes that while the mechanism facilitates the capital's development, it simultaneously weakens democratic values by curbing the practical exercise of people's sovereignty at the local level.
Notary Liability for Typographical Errors in Authentic Deeds from the Perspective of Legal Certainty Nauval Ihza Maydiaz; Miftakhul Huda
Journal of Law, Politic and Humanities Vol. 6 No. 3 (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.v6i3.3117

Abstract

Typographical errors in authentic deeds are often perceived merely as correctable administrative mistakes with no significant legal consequences. However, in practice, such errors may alter the substance of the legal agreement and potentially cause losses to the parties involved. This raises a critical question regarding the liability of notaries as public officials and the extent to which typographical mistakes may affect the legal certainty of authentic deeds. This study aims to analyze notary liability for typographical errors and its implications for legal certainty and legal protection of the parties. This research employs a normative juridical method using statutory, conceptual, and case approaches. The statutory approach examines the provisions of the Law on Notary Office (UUJN) regarding notarial responsibility. The conceptual approach discusses theories of legal liability and legal certainty as developed by Gustav Radbruch and Hans Kelsen. Meanwhile, the case approach reviews court decisions related to administrative errors committed by notaries in the drafting of deeds. The study concludes that typographical errors cannot always be deemed minor, particularly when they affect the substance of the deed. Notaries may be held liable when such errors result in legal uncertainty or losses for the parties. Therefore, the enforcement of the prudential principle and the establishment of corrective mechanisms are essential to ensure legal certainty and accountability in notarial practice.
The Duty of Notaries to Maintain Deed Confidentiality in the Perspective of Professional Ethics and Positive Law Andi Moh. Taufiq Hidayat; Miftakhul Huda
Journal of Law, Politic and Humanities Vol. 6 No. 3 (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.v6i3.3118

Abstract

The obligation of notaries to maintain the confidentiality of deeds is one of the core elements of their professional function as public officials. This duty derives not only from statutory provisions under the Law on Notary Office (UUJN) but also from professional ethics that protect the integrity of legal transactions and the privacy of the parties. However, in practice, notaries may face conflicting demands between safeguarding confidentiality and fulfilling legal obligations to provide information in judicial or administrative proceedings. This conflict creates a normative dilemma that requires further examination from the perspective of both positive law and professional ethics. This study employs a normative juridical method using statutory, conceptual, and case approaches. The statutory approach analyzes the provisions of the UUJN, the Notary Code of Ethics, and relevant laws governing confidentiality in legal services. The conceptual approach investigates the theories of legal responsibility, ethical accountability, and the principle of confidentiality as developed in professional legal doctrine. Meanwhile, the case approach examines judicial decisions in which notaries were required to disclose information or provide deed copies during litigation or law enforcement processes. These approaches aim to determine whether confidentiality is absolute or subject to lawful limitations. The research concludes that confidentiality is not an unrestricted right but a qualified duty bound by ethical standards and legal boundaries. A balance must therefore be struck between the protection of private interests and the fulfillment of justice in legal proceedings. To ensure legal certainty, a clearer regulatory mechanism is needed one that defines the scope of confidentiality, the proper procedures for request and disclosure, and the legal consequences for violations. Strengthening ethical awareness and regulatory clarity will reinforce the notary’s role as both a guardian of trust and a servant of the legal system.
KEWENANGAN KEPOLISIAN DALAM PENANGGULANGAN PENYEBARAN BUDAYA LGBTQ SEBAGAI ANCAMAN NONMILITER BERDASARKAN PERATURAN PRESIDEN NOMOR 111 TAHUN 2025 Rusdianto Sesung; Miftakhul Huda; Bambang Arwanto; Abdul Latief
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i4.15771

Abstract

Presidential Regulation No. 111 of 2025 on the General Policy on National Defense for 2025–2029 identifies the spread of Lesbian, Gay, Bisexual, Transgender, and Queer (LGBTQ) culture as a form of non-military threat in the social and cultural dimensions. This provision raises legal questions regarding the basis of government policy and its implications for the authority of the Indonesian National Police in carrying out public security and order functions. This study aims to analyze the legal basis for classifying the spread of LGBTQ culture as a non-military threat in Presidential Regulation No. 111 of 2025, as well as its legal implications for the authority of the Indonesian National Police. The study employs a normative legal method using both a statutory approach and a conceptual approach. Research findings indicate that the inclusion of the spread of LGBTQ culture as a form of non-military threat is part of the government’s policy to adapt the national defense system to the increasingly complex nature of threats, serving as an elaboration of the general national defense policy based on Law No. 23 of 2019 on the Management of National Resources for National Defense. Furthermore, Presidential Regulation No. 111 of 2025 does not grant new authority to the National Police, as the Police's authority continues to derive strictly from the 1945 Constitution of the Republic of Indonesia and the Police Law. ABSTRAK Peraturan Presiden Nomor 111 Tahun 2025 tentang Kebijakan Umum Pertahanan Negara Tahun 2025–2029 memasukkan penyebaran budaya Lesbian, Gay, Bisexual, Transgender, and Queer (LGBTQ) sebagai salah satu bentuk ancaman nonmiliter pada dimensi sosial dan budaya. Pengaturan tersebut memunculkan persoalan hukum mengenai dasar kebijakan pemerintah serta implikasinya terhadap kewenangan Kepolisian Negara Republik Indonesia dalam penyelenggaraan fungsi keamanan dan ketertiban masyarakat. Penelitian ini bertujuan untuk menganalisis dasar pengaturan penyebaran budaya LGBTQ sebagai ancaman nonmiliter dalam Peraturan Presiden Nomor 111 Tahun 2025 serta implikasi yuridisnya terhadap kewenangan Polri. Penelitian menggunakan metode hukum normatif dengan pendekatan peraturan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan bahwa pencantuman penyebaran budaya LGBTQ sebagai salah satu bentuk ancaman nonmiliter merupakan bagian dari kebijakan pemerintah dalam menyesuaikan sistem pertahanan negara terhadap perkembangan karakter ancaman yang semakin kompleks serta merupakan penjabaran kebijakan umum pertahanan negara berdasarkan Undang-Undang Nomor 23 Tahun 2019 tentang Pengelolaan Sumber Daya Nasional untuk Pertahanan Negara. Di samping itu, Peraturan Presiden Nomor 111 Tahun 2025 tidak memberikan kewenangan baru kepada Kepolisian karena kewenangan penegakan hukum dan pemeliharaan ketertiban umum Polri tetap bersumber secara limitatif pada UUD NRI 1945 dan Undang-Undang Kepolisian.    
Co-Authors Abdul Latief Achmad Farid Budiyanto Agus Purwo Saputro Andi Moh. Taufiq Hidayat Ari Prawesthi Arif Rahman Hakim Arum Sri Peni Bambang Arwanto Dwany Linca Iswanto Ega Surya Perdana Elvia Rahmawati Febrian Rizki Pratama Goklas Tambun Ian Firstian Aldhi Joko Suyono Liliana Sysylia Darmono Lingga Felani Martin Setiawan Millah, Widatul Mohammad Fauzi Nako Tata Hullu Nauval Ihza Maydiaz Niken Arief Rahayuana Rantika Dinda Sastriyanti Rusdianto Sesung Simon Andrean Sudarso Syilvia Amelia Hidayah Titik Sri Hayati Vivi Violeta