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All Journal Journal of Law, Education and Business Journal of Education Religion Humanities and Multidiciplinary Journal of Accounting Law Communication and Technology JURMA YUSTISI
Kristianto, Shashia Andini
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Journal : JURMA YUSTISI

 1 
Legal Analysis of the International Dispute Between PT Pertamina and Karaha Bodas Company Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2546

Abstract

The dispute between PT Pertamina and Karaha Bodas Company is an important example in international law practice related to investment contracts in the energy sector. This dispute originated from the collaboration on the development of a geothermal project in Karaha Bodas, which was disrupted due to Indonesian government policies during the economic crisis, leading to differing interpretations of contractual obligations and force majeure. This research aims to analyze the background of the dispute, the application of international arbitration mechanisms, and the legal implications of the arbitration award on Indonesia. The research method used is normative juridical with an approach based on legislation and case studies. The data used consists of primary, secondary, and tertiary legal materials that are analyzed qualitatively. The research results show that resolving disputes thru international arbitration provides a neutral and professional forum with final and binding decisions. However, the enforcement of arbitration awards still faces challenges, particularly in the aspect of cross-border execution. The legal implications of the arbitration ruling have a significant impact on Indonesia, particularly in increasing demands for legal certainty, investment protection, and government policy consistency. This case also underscores the importance of the principle of pacta sunt servanda in international legal relations and the state's responsibility for the actions of state-owned enterprises.
Legal Protection and Certainty of Taxpayers’ Rights and Obligations in the Perspective of Government Regulation Number. 50 of 2022 Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2547

Abstract

This article examines legal protection and the certainty of taxpayers’ rights and obligations from the perspective of Government Regulation Number 50 of 2022, as well as the position of the Taxpayer Charter in strengthening legal protection and encouraging tax compliance in Indonesia. This study employs a normative legal research method using a statutory approach and a conceptual approach. The results of the discussion show that Government Regulation Number 50 of 2022 provides a clearer foundation regarding the procedures for the implementation of taxpayers’ rights and the fulfillment of their obligations, thereby functioning as an important instrument in realizing legal certainty, justice, and a balanced legal relationship between the state and taxpayers. These regulations cover the rights to information, services, data protection, restitution, objection, appeal, and complaint, as well as administrative obligations such as taxpayer identification number registration, tax return submission, tax payment, bookkeeping, and a cooperative attitude during tax audits. In addition, the Taxpayer Charter is understood as a complementary instrument that codifies taxpayers’ rights and obligations in a simpler and more understandable manner, thereby supporting the creation of better services, more concrete legal protection, and voluntary compliance within the self-assessment system. Thus, the clarity of the regulation of rights, obligations, law enforcement mechanisms, and tax dispute resolution becomes an important factor in building a tax system that is fair, transparent, credible, and based on legal certainty.
A Juridical Review of Legal Protection for Workers within the Social Security System in Indonesia Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2548

Abstract

Legal protection for workers within the social security system is one form of the state's responsibility in realizing societal welfare as mandated by the constitution. This research aims to analyze juridically the forms of legal protection for workers within the social security system in Indonesia and to examine the effectiveness of its implementation. The research method used is normative legal research with a legislative approach and a conceptual approach. The data sources used include primary, secondary, and tertiary legal materials that are analyzed qualitatively. The research results show that normatively, the legal protection of workers within the social security system has a strong legal basis. Guaranties designed to provide comprehensive protection against various risks faced by the workforce. However, in its implementation, there are still various obstacles, such as the low participation rate, especially in the informal sector, and the suboptimal law enforcement against employers who do not fulfilll their obligations. Based on these results, it can be concluded that although the labor social security system in Indonesia has an adequate legal framework, the effectiveness of legal protection still needs to be improved thru enhanced supervision, strict enforcement of sanctions, and increased awareness and compliance from all parties involved.
Co-Authors Anggraini, Nabila Chynta Dwi Hadi, Dutasena Mahardhika Lie, Gunardi Manurung, Chatrine Orry Mochamad Novel Moody Rizqy Syailendra Putra Parapat, Fauzan Rizki