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Appe Hutauruk
Universitas Mpu Tantular
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : law development journal

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Pre-trial Review of Preliminary Evidence Examination in Tax-Related Criminal Offenses Following the Enactment of the New Criminal Procedure Code Adalin Ali,; Appe Hutauruk; Hotman Sinambela; Mutia Sakti
Law Development Journal Vol 8, No 2 (2026): June 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.2.873-888

Abstract

Preliminary evidence examination (pemeriksaan bukti permulaan or bukper) in Indonesian taxation is conducted before a case is elevated to investigation and aims to obtain preliminary evidence of an alleged tax crime. In practice, several actions taken by examiners particularly the borrowing of documents and the acquisition of electronic data, resemble coercive measures under criminal procedural law. This study analyses the legality of bukper procedures, the legal status of evidence borrowing, and the implications for pretrial review following the enactment of Law Number 20 of 2025 on the Criminal Procedure Code (KUHAP), effective since 2 January 2026. It employs normative legal research using statutory, case, and conceptual approaches, examining nine pretrial rulings and two Constitutional Court decisions. The findings show that bukper is normatively equivalent to inquiry and should contain no coercive measures; that evidence borrowing not genuinely based on the taxpayer's voluntary consent qualifies as a seizure-like action requiring district court authorization; and that the lex specialis argument cannot justify derogation from KUHAP where the legal basis is merely a ministerial regulation. Constitutional Court Decision Number 83/PUU-XXI/2023 declared both paragraph (1) and paragraph (4) of Article 43A of the General Tax Provisions Law (UU KUP) conditionally unconstitutional, so that even the delegation of bukper procedures to a ministerial regulation may not concern coercive measures. The new KUHAP reinforces this position. The study recommends regulating bukper at the statutory level with judicial control mechanisms.
Crypto Assets as Property in Indonesian Law: Substantive Qualification and a Partial Lacuna Legis in Their Proprietary Consequences Adalin Ali; Appe Hutauruk; Hotman Sinambela
Law Development Journal Vol 8, No 3 (2026): September 2026
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.8.3.1360-1370

Abstract

The number of crypto asset users in Indonesia reached 21.70 million by April 2026, yet its status as property (benda) under the Indonesian Civil Code (KUH Perdata) remains undefined. This normative legal study employs statutory and conceptual approaches to analyze the classification of crypto assets as objects of property rights. The findings indicate that crypto assets substantially meet the criteria for intangible movable property under Articles 499 and 503 of the Civil Code, as they possess economic value, are identifiable, and are technically controllable via private keys. However, possession of a private key serves merely as an indicator of factual control rather than automatic proof of ownership or a basis for droit de suite; legal ownership must still be established through transaction histories, agreements, and custodial arrangements. This substantive classification has not yet resulted in uniform property-law consequences. The numerus clausus principle does not preclude classification as property but necessitates clarification regarding the associated legal consequences. Furthermore, the principle of publicity remains unsatisfied, as the link between wallet addresses and holder identities is inaccessible to third parties. This situation creates a partial lacuna legis regarding proof of ownership, transfer, inheritance, security interests, seizure, and execution, placing crypto assets in a zwevende rechtspositie (suspended legal position) between substantive classification and formal regulation. Consequently, legislation is required to clarify the property-law implications of crypto assets and to establish publicity mechanisms compatible with their cryptographic nature.
Co-Authors Abdul Gofur Abizar Algifari Adalin Ali Adalin Ali, Aditya Dwi Laksono Aditya Dwi Prasetyo Adzim Munawali Afriandi Azhar Agus Setiyawan Akhmad Ramadhan Harahap Almira Dinda Kartika Ananda, Selvira Paulina Andri Dedi Kurniawan Andri Kurnia Anwar Arief Prayoga Aswin Suwardi Ayahandono Kussetyadi Bahori Ahoen Baihaqi Ramadhan Benny Wijaya Boy Three Immanuel Hutasoit Caesar Daffa Nugraha Cahyo Priyono Cliff Fabian Maliangkay Daniel Mari Hot Nababan Dede Ardiansyah Dedi Saputra Denny Cahyadi Tiono Denny Ramadhan Dimas Arifianto Suryo Ebit Kartono Mandala Putra Edmon Derson Simamora Edy Susanto Eko Dwi Suryanto Eko Wahyu Pramono Faizal Imam Muharam Fakhry Rozi Mujoko Fauzi Jamal Fendi Maruba Parlindungan Hutahaean Filemon Gunawan Dirjanto Fitriana Sari Franky Bangkit Sumardi FX Suyud Margon FX Suyud Margono Gersong Fernando Getta Mutiasari Gunawan Hadi Nugroho Gusthi Satya Kurniawan Hera Widjayanti Hermawan Wibisono Putra Heru Mario Hotman Sinambe Hotman Sinambela Hotman Sinambela Idrus Firdaus Rahmat Imron Bagus Indra Bakti Saputra Indra Jaya Indra Jaya Indriastuti, Desy Indryani Intan Trisna Metiarni Iqba Alkholidi Irene Puteri Alfani Sinaga Istiyanda Iqbal Fatullah Ivana Barnesa Jaozi Jaya, Setia Jody Agy Napitupulu Jois Candra Panjaitan Kencana Wulan Kharismawati Kiki Ridwan Lamhot Hutahaean Lyia Aina Prihadiyati M. Amin Saleh Mardiman Sane Martua Manik Maruba Parlindungan Hutahaean Mas Agus Priyambodo Maskur Muchamad Ariyanto Pradana Muh Amin Saleh Muhammad Amin Saleh Al-Habsy Muhammad Arafah Muhammad Nasir Muhammad Nur Muhenri Sihotang Mutia Sakti Najwa Aulia Ramadhani Nana Kurnia Natalia Vivi Natan Dityanggoro Natan, Antonius Ngatiyono Nico Wandiredja Nurkenda Okky Mara Utama Purwanto Budi Santoso R. Chresno Wahyu Widodo Rahmad David Djauhari Rasman Rasman Relita Hafsidiany Rengga Chrisetio Sadewo Ricky Kurniawan Suriana Rifai Lumbantoruan Rinta Pratiwi Rintan Ayu Andini Rivaldo Valentino Wibowo Robert L Simanungkalit Rompas, Jopie Tommy Rony Hutahaean RR Lyia Aina Prihadiati RR Lyia Aina Prihadiyanti Ruby W H Oktolina Samosir Rudyanto Dahlan Sane, Mardiman Sapto Setiaji Satrio Nugroho Selamat Rapama Sihombing Sendi Sanjaya Shinta Maharani Sihotang, Muhenri Simanungkalit, Robert L Simanungkalit, Robert L. Sinambela, Hotman Stanisius Leo Sugi Hariyanto Suharyono Suhermi Suhermi Sunarno Sunarno Sunarno Sunarno Sunarno Sutarso Sutarso Suyud Margono Taberima, Victor Arthur Tarkam Suwirya Taufik Maulana, Taufik Tri Heriyanto Tricia Elisabeth Napitupulu Tridianto, Ari Tumpal Haojahan Sihombing Wadyansah Prasakti Nugraha Widia Wirawan Yandri Sinlaeloe Yanto Kurnia Yogi Fajran Qausar Yohanes Higayon Yulianto Kiswocahyono Yulis Setyaningsih Yustian Yustian Yusuf Chornia Zul Ashari