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TRANSAKSI SHORT SELLING DITINJAU DARI PERLINDUNGAN INVESTOR DALAM HUKUM PASAR MODAL INDONESIA sendi sanjaya; Ifat Hanifah; Rahmah Meladiah; Feriadi
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Short selling transaction is one of the securities exchage transactions. Short selling transactions are dealt with separately by Bapepam-LK No V.D6 and Exchae Rule Bumber II-H. Issues raised in this paper is how the legal protection of investors. Based on the research result obtained : First, that transaction of selling is a legitimate transaction in Indonesia although often cause failure to deliver and other potential losses. Second, that the existence of new facilities such as C-BEST in general can prevent violations in the capital market, so that the risk of loss can diminalisir, although still requiring special system governing short selling transactions specificially.
TANGGUNG JAWAB HUKUM PERDATA DALAM TRANSAKSI DIGITAL: ANALISIS KONTRAK ELEKTRONIK, PLATFORM MARKETPLACE, DAN PERLINDUNGAN KONSUMEN DI INDONESIA Sendi Sanjaya
Berajah Journal Vol. 5 No. 7 (2025): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v5i7.57

Abstract

Digital transformation has fundamentally changed economic transaction patterns in Indonesia, requiring adjustments to the concept of civil liability for electronic contracts and the role of marketplace platforms. This study analyses the normative basis and civil law practices in digital transactions, focusing on the validity of electronic contracts according to the Civil Code and Law 11 of 2008 on Electronic Information and Transactions, as well as the responsibility of marketplace platforms for consumer losses within the framework of Law No. 8 of 1999 on Consumer Protection and Government Regulation No. 80 of 2019 on Trading Through Electronic Systems. This research uses a normative (juridical-dogmatic) legal approach with an analysis of legislation, doctrine, and case studies of online transactions. The results of the study show that electronic contracts are normatively recognised as valid and binding, but in practice there is still uncertainty regarding evidence, authentication, and standard clauses that are detrimental to consumers. On the other hand, marketplace platforms have preventive, contractual, and repressive responsibilities towards consumers, but in many cases, these responsibilities are still limited to administrative and technical aspects, so the concept of joint liability between marketplaces and sellers needs to be strengthened. This article concludes that there is a need for further harmonisation between civil law, digital regulations, and consumer protection to ensure fairness, legal certainty, and balanced protection in the digital transaction ecosystem in Indonesia.
Reconstructing the Affiliate Financing Deductibility Test: A Normative Analysis of Indonesian Tax Court Jurisprudence Appe Hutauruk; Sendi Sanjaya
As-Siyasi: Journal of Constitutional Law Vol. 6 No. 2 (2026): As-Siyasi: Journal of Constitutional Law (Article in Press)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/as-siyasi.v62.32876

Abstract

This study examines the constitutional limits of judicial interpretation in determining the deductibility of interest expenses and foreign exchange losses arising from affiliate financing, with reference to Indonesian Tax Court Decision Number PUT-000769.15/2022/PP/M.IIB of 2023. Using prescriptive normative legal research through statutory, case, conceptual, and comparative decision approaches, it analyzes the relationship between tax legality, legal certainty, legislatively enacted norms, and judicially constructed norms. The study maps the respective functions and requirements of Article 6 and Article 9 paragraph (1) letter b of the Income Tax Law and Article 12 of Government Regulation Number 94 of 2010. The analysis finds that an affiliate relationship cannot, by itself, establish the “personal interest” element expressly required under Article 9 paragraph (1) letter b. When affiliation substitutes for proof of the beneficiary’s statutory identity, capacity, and personal interest, judicial interpretation risks extending a tax prohibition beyond the boundaries established by the legislature. This concerns not merely statutory misapplication but also tax legality and legal certainty because it may impose an additional fiscal burden without a sufficiently identifiable statutory basis. The decision also relies on an aggregate financing allocation without adequately examining the utilization of each loan facility. To address these problems, the study develops a four-stage Affiliate Financing Deductibility Test comprising statutory subject-matter identification, business-nexus assessment, specific-exclusion and personal-interest testing, and allocation and evidentiary proportionality. This framework ensures that judicial reasoning remains traceable to statutory elements and distinguishes failure to establish deductibility from failure to prove a specific statutory exclusion.
Co-Authors Appe Hutauruk Feriadi Ifat Hanifah Rahmah Meladiah