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All Journal Jurnal Hukum Lex Generalis JIHAD : Jurnal Ilmu Hukum dan Administrasi Keadilan POLITICA: Jurnal Hukum Tata Negara dan Politik Islam COURT REVIEW: Jurnal Penelitian Hukum Locus: Jurnal Konsep Ilmu Hukum Law Development Journal AKADEMIK: Jurnal Mahasiswa Humanis Journal Indonesia Law and Policy Review (JILPR) VIVA THEMIS- Jurnal Ilmu Hukum dan Humaniora LAWYER: Jurnal Hukum Journal of Innovative and Creativity Keadilan HUMANIORASAINS Sultan Adam : Jurnal Hukum dan Sosial Indonesian Journal of Innovation Multidisipliner Research Themis: Jurnal Ilmu Hukum Law and Communication Journal
Hotman Sinambela
Universitas Mpu Tantular
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics 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 Abizar Algifari Adalin Ali Adalin Ali, Aditya Dwi Prasetyo Adzim Munawali Agus Setiyawan Anwar Appe Hutauruk Appe Hutauruk2 Hutauruk Apud Abdul Aziz Arief Prayoga Aswin Suwardi Ayahandono Kussetyadi Baihaqi Ramadhan Benny Wijaya Boy Three Immanuel Hutasoit Caesar Daffa Nugraha Cahyo Priyono Charles DL Pardede Dede Ardiansyah Denny Cahyadi Tiono Dimas Arifianto Suryo Edmon Derson Simamora Edy Surpiyanto Edy Susanto Faizal Imam Muharam Fakhry Rozi Mujoko Fauzi Jamal Fendi Maruba Parlindungan Hutahaean Filemon Gunawan Dirjanto Franky Bangkit Sumardi Gunawan Hadi Nugroho Gusthi Satya Kurniawan Hadi Wijaya Hera Widjayanti Hermawan Wibisono Putra Heru Mario Hotma Mentalita Intan Trisna Metiarni Iqba Alkholidi Ivana Barnesa Jaozi Jody Agy Napitupulu Jois Candra Panjaitan Kencana Wulan Kharismawati Lamhot Hutahaean Lasbok Marbun Lim Sang Hong M. Amin Saleh Mardiman Sane Maruba Parlindungan Hutahaean Mas Agus Priyambodo Maskur Muchamad Ariyanto Pradana Muhammad Amin Saleh Al-Habsy Muhammad Arafah Muhammad Nasir Muhenri Sihotang Mutia Sakti Najwa Aulia Ramadhani Natalia Vivi Nico Wandiredja Nurkenda Panti Silaban Purwanto Budi Santoso Rahmad David Djauhari Relita Hafsidiany Ricky Kurniawan Suriana Rifai Lumbantoruan Robert L Simanungkalit Rony Eli Hutahaean Ruby W H Oktolina Samosir Rudyanto Dahlan Selamat Rapama Sihombing Sendi Sanjaya Siti Munawaroh Stanisius Leo Sugi Hariyanto Suharyono Suhermi Suhermi Sunarno Sunarno Sunarno Sutarso Sutarso Suyud Margono Tricia Elisabeth Napitupulu Widia Wirawan Yogi Fajran Qausar Yohanes Higayon Yulis Setyaningsih Yusuf Chornia Zul Ashari