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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 Law Development Journal AKADEMIK: Jurnal Mahasiswa Humanis Journal Indonesia Law and Policy Review (JILPR) 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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Analisis Yuridis Penerapan Tarif Imbalan Bunga atas Putusan Pengadilan Pajak Berdasarkan Asas Lex Posterior Derogat Lex Priori antara UU HPP Nomor 7 Tahun 2021 dengan UU Pengadilan Pajak Nomor 14 Tahun 2002 Gunawan Hadi Nugroho; Appe Hutauruk; Hotman Sinambela
Themis : Jurnal Ilmu Hukum Vol. 3 No. 2 (2026)
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/themis.v3i2.2083

Abstract

Penelitian ini berangkat dari adanya dualisme norma hukum yang nyata, yaitu ketidakselarasan pengaturan tarif imbalan bunga antara Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) Nomor 7 Tahun 2021 yang menggunakan tarif fluktuatif berbasis suku bunga acuan Bank Indonesia dibagi dua belas, dengan Undang-Undang Pengadilan Pajak Nomor 14 Tahun 2002 yang masih memuat tarif tetap sebesar 2% per bulan. Kondisi ini menciptakan ketidakpastian hukum bagi Wajib Pajak yang memperoleh kelebihan pembayaran pajak akibat putusan Pengadilan Pajak, karena terdapat dua rezim tarif yang saling bertentangan namun sama-sama berlaku sebagai hukum positif. Penelitian ini bertujuan menganalisis: (1) sinkronisasi pengaturan tarif imbalan bunga antara UU HPP dan UU Pengadilan Pajak; dan (2) efektivitas penerapan asas lex posterior derogat legi priori dalam menyelesaikan pertentangan norma tersebut. Metode yang digunakan adalah yuridis normatif melalui pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach) yang dianalisis secara kualitatif deskriptif. Hasil penelitian menunjukkan: (1) terdapat antinomi norma yang nyata antara Pasal 87 UU Pengadilan Pajak dan Pasal 27B UU HPP, dan dalam praktiknya Direktorat Jenderal Pajak telah memilih menerapkan tarif UU HPP; serta (2) asas lex posterior derogat legi priori berlaku secara efektif sebagai pemecah konflik norma karena UU HPP merupakan undang-undang yang lebih baru dan secara substansial mengubah rezim tarif imbalan bunga. Meski UU Pengadilan Pajak mengandung lex specialis, harmonisasi legislatif tetap harus dilakukan guna menjamin kepastian hukum dan keadilan bagi Wajib Pajak.
Implementation of Bank Sanctions and Repressive Legal Remedies in Resolving Non-Performing Loans Resulting from the Misuse of People’s Business Credit (KUR) by Debtors in Indonesia Ayahandono Kussetyadi; Appe Hutauruk; Hotman Sinambela; Fendi Maruba Parlindungan Hutahaean
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/b4s6hf54

Abstract

People’s Business Credit (Kredit Usaha Rakyat/KUR) is a government financing program designed to improve access to capital for productive Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite its significant contribution to economic development, the implementation of KUR has encountered various legal challenges, particularly the misuse of loan funds by debtors for purposes inconsistent with the agreed credit objectives. Such deviations frequently result in non-performing loans, causing financial losses to banks and reducing the effectiveness of the KUR program. This study aims to examine the implementation of legal sanctions and the repressive legal remedies available to banks in resolving non-performing loans arising from the misuse of KUR by debtors in Indonesia. The research employs a normative legal method using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials were analyzed through a qualitative descriptive approach. The findings indicate that banks primarily impose civil sanctions based on credit agreements, including written warnings, debt collection, credit restructuring where legally justified, acceleration of loan repayment, and collateral execution in accordance with applicable laws and regulations. Furthermore, where evidence of fraud, document forgery, intentional misrepresentation, or other criminal acts is identified, banks may pursue criminal proceedings under the relevant provisions of Indonesian law. The study concludes that effective enforcement of contractual obligations, supported by comprehensive legal protection and prudent banking principles, is essential to safeguarding the sustainability of the KUR program and maintaining the stability of Indonesia’s banking sector
The Legality of Taxpayer Account Freezing by the Directorate General of Taxes: A Case Study of Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB Edy Susanto; Appe Hutauruk; Hotman Sinambela; Sunarno
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/3xy77j33

Abstract

The authority of the Directorate General of Taxes (DGT) to freeze bank accounts constitutes an important enforcement mechanism in tax collection. However, its implementation raises significant legal concerns when imposed on parties whose status as tax guarantors is not clearly established. This study examines the legal validity of freezing the bank account of PT Luxe Utama Indonesia in relation to the tax liabilities of PT Andaman Delmar, as decided in Indonesian Tax Court Decision No. PUT-010548.99/2023/PP/M.VB of 2024. The research aims to analyze whether the account freezing complied with Indonesian tax collection law and to evaluate the application of the principles of legal certainty and justice in determining the legal responsibility of a minority shareholder. This research employs a normative juridical method using statutory, conceptual, and case approaches. Legal materials consist of primary legal sources, including legislation and court decisions, supported by secondary legal materials such as legal doctrines, scholarly articles, and textbooks. The collected materials were analyzed qualitatively through deductive legal reasoning. The findings demonstrate that the account freezing lacked a sufficient legal basis because PT Luxe Utama Indonesia was merely a 10% minority shareholder and was neither a director nor a controlling shareholder of the bankrupt company. Furthermore, the company was not proven to qualify as a tax guarantor under the applicable legal framework. The Tax Court correctly annulled the freezing order and reaffirmed the principle of limited liability, emphasizing that tax collection measures must respect corporate legal personality, bankruptcy procedures, and the protection of private property rights. The study concludes that tax enforcement authorities must exercise their powers within the limits prescribed by law to ensure legal certainty, proportionality, and justice while safeguarding the rights of parties who are not legally responsible for corporate tax debts
The Effectiveness of Rehabilitation for Narcotics Users: A Legal Analysis of Law Number 35 of 2009 on Narcotics Fauzi Jamal; Appe Hutauruk; Hotman Sinambela; Sunarno
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/4p6brc02

Abstract

The implementation of rehabilitation for narcotics users in Indonesia continues to demonstrate a gap between the legal framework and law enforcement practices. Although Law Number 35 of 2009 on Narcotics mandates medical and social rehabilitation for narcotics addicts and victims of narcotics abuse, its implementation remains inconsistent due to disparities in legal interpretation, limited access to integrated assessments, unequal rehabilitation facilities, and inadequate post-rehabilitation services. This study aims to analyze the legal regulation governing rehabilitation for narcotics users and to evaluate the effectiveness of its implementation within the Indonesian criminal justice system. The research employs a juridical-empirical approach using statutory, conceptual, and empirical methods. Secondary data were obtained from legislation, court decisions, books, scholarly journals, and official reports issued by the National Narcotics Board (BNN), while primary data were collected through interviews and documentation conducted at the research site. The data were analyzed descriptively using qualitative methods based on the theory of legal effectiveness and the legal system theory. The findings indicate that the existing legal framework provides an adequate basis for rehabilitation; however, its implementation has not yet achieved optimal effectiveness due to structural, instrumental, and cultural barriers among law enforcement institutions. Differences in the interpretation of legal provisions, inconsistent application of integrated assessment recommendations, and unequal availability of rehabilitation services have contributed to legal uncertainty and inconsistent judicial outcomes. Strengthening the legal status of integrated assessment results, establishing consistent prosecution and sentencing guidelines, expanding rehabilitation facilities, improving inter-agency coordination, and implementing evidence-based evaluation of rehabilitation outcomes are necessary to enhance the effectiveness of rehabilitation policies for narcotics users in Indonesia
Analisis Yuridik Penerapan Itikad Tidak Baik Dalam Pembatalan Merek Organisasi Sosial : Studi Kasus Putusan Mahkamah Agung Nomor 687 K/Pdt.Sus-HKI/2025 tentang Sengketa PITI Persatuan vs PITI Persaudaraan Ricky Kurniawan Suriana; Suyud Margono; Hotman Sinambela; Appe Hutauruk
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2261

Abstract

The registration of the “PITI” trademark by PERSAUDARAAN ISLAM TIONGHOA INDONESIA (PITI Persaudaraan) has raised a legal dispute with PERSATUAN ISLAM TIONGHOA INDONESIA (PITI Persatuan), which had previously used the PITI name and logo. The main issue concerns whether the registration, despite the first-to-file principle, was conducted in bad faith by taking advantage of an identity and reputation previously associated with another organization. This study aims to examine the application of the bad-faith principle in the cancellation of the PITI Persaudaraan trademark and to analyze the legal implications of the Supreme Court Decision Number 687 K/Pdt.Sus-HKI/2025 for the protection of organizational identity and legal certainty. This normative legal research employs statutory, case, and conceptual approaches, using legislation, court decisions, and legal literature as primary and secondary legal materials. The findings indicate that bad faith functions as a substantive limitation on the first-to-file principle. The courts considered the historical use of the PITI identity, the relationship between the parties, similarity of the marks, the applicant’s knowledge of the existing identity and reputation, and potential public confusion. The decision demonstrates that trademark registration cannot be used to legitimize an attempt to exploit another party’s established organizational identity and reputation.
REKONSTRUKSI PERTANGGUNGJAWABAN PIDANA PELAKU PENYERTAAN DALAM PENCURIAN DENGAN KEADAAN MEMBERATKAN Rahmad David Djauhari; Appe Hutauruk; Mardiman Sane; Hotman Sinambela
Keadilan : Jurnal Fakultas Hukum Universitas Tulang Bawang Vol 24 No 3 (2026): Keadilan
Publisher : Fakultas Hukum Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/px0fvv37

Abstract

Penelitian ini bertujuan untuk menganalisis konstruksi yuridis doktrin penyertaan dalam Pasal 477 ayat (1) huruf g Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana, mengidentifikasi problematika implementasinya dalam pertanggungjawaban pidana pelaku pencurian dengan keadaan memberatkan, serta merekonstruksi model pertanggungjawaban pidana yang selaras dengan paradigma KUHP Nasional. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum diperoleh melalui studi kepustakaan dan analisis terhadap peraturan perundang-undangan, doktrin hukum, serta putusan pengadilan yang relevan, kemudian dianalisis secara kualitatif menggunakan penalaran deduktif. Hasil penelitian menunjukkan bahwa penerapan doktrin penyertaan masih menghadapi berbagai permasalahan, antara lain generalisasi peran pelaku, lemahnya pembuktian unsur mens rea, serta belum adanya parameter yang seragam dalam menentukan bentuk penyertaan sehingga berpotensi mengabaikan asas individualisasi pidana. Penelitian ini menawarkan rekonstruksi model pertanggungjawaban pidana yang didasarkan pada identifikasi actus reus dan mens rea, klasifikasi bentuk penyertaan berdasarkan kualitas kontribusi pelaku, serta penerapan pidana secara proporsional sesuai tingkat kesalahan masing-masing individu. Model tersebut diharapkan dapat menjadi pedoman bagi aparat penegak hukum dalam mewujudkan kepastian hukum, keadilan substantif, dan kemanfaatan sesuai dengan semangat pembaruan KUHP Nasional.  Kata Kunci: Doktrin Penyertaan, Pertanggungjawaban Pidana, Pencurian dengan Keadaan Memberatkan, Individualisasi Pidana
REKONSTRUKSI PERTANGGUNGJAWABAN PIDANA PELAKU PENYERTAAN DALAM PENCURIAN DENGAN KEADAAN MEMBERATKAN Rahmad David Djauhari; Appe Hutauruk; Mardiman Sane; Hotman Sinambela
Keadilan : Jurnal Fakultas Hukum Universitas Tulang Bawang Vol 24 No 3 (2026): Keadilan
Publisher : Fakultas Hukum Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/px0fvv37

Abstract

Penelitian ini bertujuan untuk menganalisis konstruksi yuridis doktrin penyertaan dalam Pasal 477 ayat (1) huruf g Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana, mengidentifikasi problematika implementasinya dalam pertanggungjawaban pidana pelaku pencurian dengan keadaan memberatkan, serta merekonstruksi model pertanggungjawaban pidana yang selaras dengan paradigma KUHP Nasional. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum diperoleh melalui studi kepustakaan dan analisis terhadap peraturan perundang-undangan, doktrin hukum, serta putusan pengadilan yang relevan, kemudian dianalisis secara kualitatif menggunakan penalaran deduktif. Hasil penelitian menunjukkan bahwa penerapan doktrin penyertaan masih menghadapi berbagai permasalahan, antara lain generalisasi peran pelaku, lemahnya pembuktian unsur mens rea, serta belum adanya parameter yang seragam dalam menentukan bentuk penyertaan sehingga berpotensi mengabaikan asas individualisasi pidana. Penelitian ini menawarkan rekonstruksi model pertanggungjawaban pidana yang didasarkan pada identifikasi actus reus dan mens rea, klasifikasi bentuk penyertaan berdasarkan kualitas kontribusi pelaku, serta penerapan pidana secara proporsional sesuai tingkat kesalahan masing-masing individu. Model tersebut diharapkan dapat menjadi pedoman bagi aparat penegak hukum dalam mewujudkan kepastian hukum, keadilan substantif, dan kemanfaatan sesuai dengan semangat pembaruan KUHP Nasional.  Kata Kunci: Doktrin Penyertaan, Pertanggungjawaban Pidana, Pencurian dengan Keadaan Memberatkan, Individualisasi Pidana
ANALISIS YURIDIS TINDAK PIDANA MENGUASAI NARKOTIKA GOLONGAN I BUKAN TANAMAN (STUDI PUTUSAN NOMOR 504/PID.SUS/2024/PN. BDG) Dimas Arifianto Suryo; Appe Hutauruk; Hotman Sinambela; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1848

Abstract

This study aims to analyze the criminal offense of possessing non-plant-based Class I narcotics and the judges' legal reasoning in Bandung District Court Decision Number 504/Pid.Sus/2024/PN Bdg. The research employs a normative legal method utilizing statutory, conceptual, and case-based approaches. The analysis focuses on the application of Article 112 paragraph (1) of Law Number 35 of 2009 concerning Narcotics, the substantiation of the offense's elements, and the judges' reasoning in selecting the charge from the alternatives of Article 112 paragraph (1) and Article 114 paragraph (1). The analysis reveals that the defendant was proven to meet the elements of "any person," "without right or unlawfully," and "possessing non-plant-based Class I narcotics." Possession was established by the fact that the defendant retrieved and carried two packages of crystal methamphetamine with a net weight of 4.0534 grams, which laboratory testing confirmed to contain methamphetamine. Although the possession was carried out under the instruction of another party and was temporary in nature, these circumstances did not negate the defendant's factual control over the narcotics. The Panel of Judges selected Article 112 paragraph (1) because there was insufficient evidence regarding a transaction, sale, handover, or intermediation in the narcotics trade. The evidentiary process also satisfied the standards set forth in Articles 183 and 184 of the Criminal Procedure Code (KUHAP). Thus, the application of Article 112 paragraph (1) is fundamentally consistent with the principles of legality and criminal liability, although the distinction between possession and trafficking requires further elaboration.
ANALISIS YURIDIS KEDUDUKAN DAFTAR NOMINATIF SEBAGAI ALAT BUKTI DALAM PEMBUKTIAN BIAYA PROMOSI DI PENGADILAN Hermawan Wibisono Putra; Appe Hutauruk; Hotman Sinambela; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1851

Abstract

This study aims to analyze the status of the Nominal List as evidence in disputes at the Tax Court, specifically regarding the conflict between formal administrative defects and the substantiation of the material truth of Promotional Expenses. The research employs a normative-juridical method, utilizing both statutory and case-based approaches through an analysis of five Tax Court rulings: PUT-006323.15/2018/PP/M.XIA, PUT-005707.15/2019/PP/M.VIIIA, PUT-011363.15/2020/PP/M.XIVA, PUT-006886.15/2020/PP/M.XIIIA, and PUT-003087.15/2023/PP/M.XVIA. The analysis reveals that while the Nominal List serves a crucial function as both an administrative and evidentiary instrument, defects therein do not automatically result in the disallowance of Promotional Expenses. The Panel of Judges has applied varying approaches, ranging from a formalistic stance—treating the Nominal List as an absolute prerequisite—to a "substance over form" approach, which allows taxpayers to substantiate the reality of transactions through invoices, bills, contracts, proof of payment, and other supporting documents. These differing rationes decidendi indicate an absence of a uniform standard regarding the legal consequences of defects in the . Consequently, there is a need for consistent evidentiary practices that treat administrative defects as factors influencing the burden of proof, rather than as automatic grounds for disregarding the material truth of Promotional Expenses.
Kejahatan Terhadap Kesusilaan: Analisis Yuridis Perlindungan Hukum Terhadap Anak Korban Tindak Pidana Persetubuhan Dalam Putusan Pengadilan Negeri Serang Nomor 245/Pid.B/2026/PN Srg Hera Widjayanti; Hotman Sinambela; Heru Mario; Panti Silaban
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.14087

Abstract

Anak merupakan generasi penerus bangsa yang berhak memperoleh perlindungan dari segala bentuk ancaman terhadap tumbuh kembangnya, termasuk tindak pidana persetubuhan. Penelitian ini bertujuan menganalisis pengaturan tindak pidana kesusilaan dan perlindungan hukum terhadap anak korban, serta mengkaji pertimbangan hakim dalam Putusan Pengadilan Negeri Serang Nomor 245/Pid.B/2026/PN Srg tanggal 14 Juli 2026 yang menerapkan Pasal 473 ayat (2) huruf b juncto Pasal 20 huruf c Undang-Undang Nomor 1 Tahun 2023 tentang KUHP. Penelitian menggunakan metode yuridis normatif bersifat deskriptif analitis dengan analisis kualitatif terhadap bahan hukum primer, sekunder, dan tersier. Hasil penelitian menunjukkan bahwa putusan tersebut belum sepenuhnya selaras dengan Undang-Undang Sistem Peradilan Pidana Anak dan Undang-Undang Perlindungan Anak, khususnya menyangkut kerahasiaan identitas dan prinsip kepentingan terbaik bagi anak. Disimpulkan perlunya penguatan kapasitas aparat penegak hukum guna mewujudkan perlindungan anak dan keadilan.
Co-Authors Abizar Algifari Adalin Ali Adzim Munawali Anwar Appe Hutauruk Appe Hutauruk2 Hutauruk Apud Abdul Aziz Aswin Suwardi Ayahandono Kussetyadi Baihaqi Ramadhan Charles DL Pardede Dede Ardiansyah Dimas Arifianto Suryo Edmon Derson Simamora Edy Surpiyanto Edy Susanto Faizal Imam Muharam Fauzi Jamal Fendi Maruba Parlindungan Hutahaean Franky Bangkit Sumardi Gunawan Hadi Nugroho Hadi Wijaya Hera Widjayanti Hermawan Wibisono Putra Heru Mario Hotma Mentalita Jaozi Jody Agy Napitupulu Jois Candra Panjaitan Kharismawati Lamhot Hutahaean Lasbok Marbun Lim Sang Hong M. Amin Saleh Mardiman Sane Muchamad Ariyanto Pradana Muhammad Nasir Muhenri Sihotang Mutia Sakti Nurkenda Panti Silaban Rahmad David Djauhari Ricky Kurniawan Suriana Robert L Simanungkalit Rony Eli Hutahaean Ruby W H Oktolina Samosir Selamat Rapama Sihombing Sendi Sanjaya Siti Munawaroh Stanisius Leo Suharyono Sunarno Suyud Margono Tricia Elisabeth Napitupulu Yusuf Chornia