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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum
I Gede Agus Kurniawan
Fakultas Hukum, Universitas Pendidikan Nasional, Denpasar, Bali, Indonesia
Law, Crime, Criminology & Criminal Justice

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Cryptocurrency and Digital Asset Regulation: A Comparative Analysis of Economic and Business Law in Indonesia and India Kadek Novita Dewi; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.7141

Abstract

The rapid growth of cryptocurrencies and digital assets has created significant challenges for governments in regulating economic and business activities. Both Indonesia and India face similar issues concerning legal certainty, investor protection, and financial stability, yet they have adopted different regulatory approaches. This research aims to analyze and compare the regulatory frameworks governing cryptocurrencies and digital assets in Indonesia and India, using a comparative legal method that examines legislation, regulatory guidelines, and policies in both countries, supported by doctrinal interpretation and secondary literature. The findings reveal that Indonesia officially prohibits the use of cryptocurrencies as a means of payment but allows them to be traded as commodities under the supervision of the Commodity Futures Trading Regulatory Agency (Bappebti). In contrast, India has demonstrated a dynamic regulatory stance—initially imposing restrictions on cryptocurrency activities, later introducing a taxation framework, and currently considering the implementation of a central bank digital currency (CBDC). Despite these differences, both jurisdictions share the same fundamental objectives: to safeguard the financial system, prevent money laundering, and protect consumers. Indonesia’s approach emphasizes strict market controls and legal certainty through prohibitions on payment functions, while India’s model reflects regulatory fluidity and growing fiscal integration. This comparative analysis underscores the evolving nature of cryptocurrency governance in developing economies and highlights the need for balanced frameworks that promote innovation while maintaining financial stability and legal coherence.
Comparative Analysis of Social Enterprise Regulations in ASEAN: Opportunities for Socio-Economic Development in Indonesia Putu Anggi Abelia Artha; Kadek Januarsa Adi Sudharma; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

Social enterprises have attracted global attention due to their ability to simultaneously combine economic objectives and social missions. Thailand, the Philippines, and Singapore are examples of countries in Southeast Asia that have developed different regulatory frameworks to support the growth of social enterprises. This study aims to analyze the regulation of social enterprises in Thailand, the Philippines, and Singapore and explore relevant and contextual ius constituendum to build a national legal framework for social enterprises in Indonesia. The research method used is a comparative study and literature review of regulations, government policies, and social enterprise development practices in the three countries. The results show that Thailand implements the Social Enterprise Promotion Act that provides legal recognition and fiscal incentives; the Philippines uses a hybrid approach through cooperative regulations and government policies; while Singapore emphasizes ecosystem development through supporting institutions, training, and access to financing. Based on these findings, Indonesia requires a national legal framework that includes formal legal recognition, social and economic accountability, fiscal incentives, and multi-sector collaboration mechanisms, so that social enterprises can play an effective role in sustainable development.
Reconstruction of the Tax Court's Function as a Repressive Legal Instrument in Achieving Justice: Urgency and Future Arrangements Antin Ekaningtyas Widhar Utami; Kadek Januarsa Adi Sudharma; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.7239

Abstract

Tax courts, as part of the judiciary, play a crucial role in achieving justice in society. This research aims to analyze the reconstruction of the tax court's function as a repressive legal instrument in achieving justice, with an emphasis on the urgency and future regulations related to the tax court. This research is normative legal research with a conceptual and legislative approach. The research findings confirm that the urgency of strengthening the position of the Tax Court as a repressive legal instrument is crucial in achieving social justice. This is because the court plays a strategic role as a corrective mechanism that balances government power in tax management, which often has the potential to deviate and harm taxpayers. This aligns with Philipus M. Hadjon's theory of repressive legal protection, where the Tax Court is the final line of defense ensuring the independent and objective enforcement of the rule of law, providing legal space for taxpayers to defend their rights thru objection, appeal, and lawsuit procedures. Therefore, future arrangements to strengthen the position of the Tax Court can be realized thru a comprehensive revision of Law Number 14 of 2002, which integrates the general principles of good governance (GPG) such as the principles of legal certainty, justice, transparency, professionalism, and proportionality, as well as specific principles in tax law. Affirming the finality of decisions and limiting legal remedies, as well as strengthening the principles of non-discrimination and protecting taxpayers' rights, are also important aspects of the revision to create legal certainty and justice.
Business Law Futurism: Between Market Rationality and Human Komang Suputra Kurniawan; Kadek Januarsa Adi Sudharma; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

The rise of digital technologies has brought substantial changes to the way business is conducted, regulated, and understood. As companies increasingly rely on algorithmic systems, data-driven decisions, and platform-based markets, business law is pushed to evolve beyond its conventional functions. Yet, these rapid changes also reveal a growing gap: while market efficiency continues to advance, the ethical and human dimensions of law risk being overshadowed. This study explores how business law can remain relevant and principled in the midst of these shifts, especially when technological progress challenges long standing legal assumptions about responsibility, fairness, and accountability. In today’s digital economy, legal norms no longer operate solely through state regulation. Instead, they intersect with platform rules, automated systems, and global standards that influence behaviour as strongly as formal law—sometimes even more. This blending of authorities creates real uncertainty: Who is accountable when algorithms decide outcomes? How can ethical considerations be upheld when market logic prioritises speed over reflection? These questions underline the need for a more grounded understanding of how law should respond to technological acceleration. This article argues that the future strength of business law lies in restoring its ethical orientation while still embracing innovation. Law must continue to protect human dignity, ensure fairness, and maintain transparency, even as markets demand efficiency. Rather than treating technology as something that diminishes the role of law, this study views law as a guide that should shape the direction of technological development. By strengthening its moral foundation, business law can adapt to digital transformation without losing its core purpose. Ultimately, the article emphasises that progress should not come at the cost of justice, and that a human-centred legal system remains essential in navigating the complexities of modern economic life.
Law and Society in Transition: Philosophical Reflections on the Dynamics of Justice and Social Change Nur Anisa; I Nyoman Budiana; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

The rapid social changes occurring in the modern era place law and society in a dynamic and complex relationship. This study seeks to philosophically analyze the relationship between law and society in the context of ongoing social change, and examines the role of law as both an instrument and a reflection of these social dynamics. This research uses a qualitative approach with a philosophical reflection method on the concepts of justice, norms, and social transformation. The results of the study indicate that law cannot be understood solely as a set of rigid rules, but rather as a historical and cultural product that continues to evolve in line with changing societal values. During periods of social transition, law plays a dual role: on the one hand, it functions as a control instrument to prevent change from causing chaos, and on the other, it acts as a mirror that reflects the aspirations, moral awareness, and demands for justice in society. Philosophically, the relationship between law and society is dialectical—society shapes law, and law, in turn, shapes social behavior. Therefore, justice in the context of a transitional society must be understood dynamically, namely justice that is able to adapt to change without losing its moral foundation. In conclusion, responsive law rooted in social values ​​is a prerequisite for the creation of substantive justice in a constantly changing society.
The Ontology of Crime and Punishment: Philosophical Foundations of Criminal Liability Ni Putu Fitriani; Ni Gusti Agung Ayu Mas Tri Wulandari; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

The concepts of crime and punishment in the philosophy of law are not only understood as positive legal constructs, but also as moral and ontological entities that reflect human views on responsibility and justice. An ontological understanding of crime and punishment is essential to affirming the moral foundation of the modern criminal law system. This study aims to examine the ontological nature of crime and punishment and to identify the philosophical foundations that shape the concept of criminal liability. This research is expected to bridge the relationship between morality, free will, and the legitimacy of criminal law. This study uses a qualitative approach with philosophical and hermeneutic analysis methods. The primary data sources come from classical moral philosophy literature and contemporary legal theories related to the concepts of moral and criminal responsibility. The analysis shows that crime is ontologically a violation of the moral order internalized in law. Punishment essentially functions as a moral restoration and affirmation of human rationality, which has freedom of action. Criminal responsibility is only meaningful if the perpetrator is deemed to have moral awareness and the capacity for free will. This study concludes that the philosophical foundation of criminal responsibility lies in the ontological understanding of humans as autonomous moral subjects. Thus, criminal justice is not only legal-formal in nature, but also stems from rational ethics and universal moral values.
Humanism as a New Paradigm in 21st Century Criminal Law Reform I Kadek Prajadwiva Baskara Dana; Kadek Januarsa Adi Sudharma; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

21st century criminal law is undergoing a paradigmatic transformation marked by a shift from a retributive paradigm toward a humanistic one. This new paradigm positions human beings as the central subject of law, aiming to create a criminal justice system grounded in humanity, substantive justice, and the protection of human dignity. This study seeks to analyze the construction of humanistic principles as a new paradigm in criminal law and to examine the extent to which Indonesian criminal law—through the new Criminal Code (KUHP)—has adopted restorative and rehabilitative justice values within its legislative framework and enforcement practices. The research employs a normative legal method using a conceptual approach, analyzing primary legal materials such as the 2023 KUHP, secondary materials including academic literature, and tertiary sources such as legal encyclopedias. The data are examined through a descriptive-analytical method to understand the interrelation between legal norms and humanistic values. The findings reveal that the new KUHP has incorporated the principles of humanism, as reflected in the provisions concerning the purposes of punishment, the prohibition of degrading treatment, and the application of restorative justice principles. Nevertheless, its implementation continues to face structural and cultural challenges within law enforcement institutions. This study contributes scientifically by offering a philosophical and normative perspective on humanism as the foundation for national criminal law reform that is just, civilized, and oriented toward social restoration
Artificial Intelligence and Criminal Liability Challenges for Contemporary Penal Law Kadek Panji Kumara Adi; I Made Wirya Darma; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

Contemporary criminal law faces a significant paradigmatic challenge with the emergence of Artificial Intelligence (AI) as a non-human entity capable of autonomous action and producing legally relevant consequences. The traditional criminal law system—rooted in an anthropocentric paradigm that attributes mens rea and actus reus exclusively to human actors—has become inadequate in explaining liability within the context of autonomous and adaptive algorithmic decision-making. This study aims to analyze how the criminal law system responds to actions and decisions generated by AI that result in legal consequences, and to formulate a conceptual model of AI criminal liability that ensures legal certainty, justice, and accountability. The research employs a normative legal method with a conceptual approach. The findings reveal that the criminal law system encounters both a culpability gap and a liability gap due to the absence of a legal subject that can be held directly accountable for AI’s actions. A reconstruction of the criminal law paradigm is therefore necessary through the adoption of a hybrid criminal liability framework that integrates human, corporate, and AI accountability based on the degree of control and risk creation. This study recommends limited recognition of electronic personhood for certain AI entities, alongside the application of risk-based accountability and the precautionary principle as new normative foundations for establishing an adaptive, accountable, and just criminal law system in the digital era
Human Rights Due Diligence in Global Business Toward Mandatory International Legal Standards I Putu Bogi Danuarta; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

International business law is undergoing a significant paradigmatic transformation marked by a shift from voluntary Human Rights Due Diligence (HRDD) standards (soft law) toward mandatory regulation (hard law). This transformation signifies a strengthened legal accountability of global corporations for human rights (HR) within increasingly complex transnational supply chains. This study aims to analyze the impact of the transition from soft law to hard law on the effectiveness of corporate compliance with human rights principles and to formulate an ideal international mechanism for the universal harmonization of HRDD. The research employs a normative legal method with a conceptual approach, utilizing primary legal materials such as the United Nations Guiding Principles on Business and Human Rights (UNGPs), the EU Corporate Sustainability Due Diligence Directive (CSDDD), and other relevant international legal instruments. Secondary legal materials include academic literature and empirical studies on HRDD effectiveness, while tertiary materials—such as legal dictionaries and encyclopedias—are used to ensure terminological precision and analytical clarity. The findings reveal that the transition toward mandatory HRDD has enhanced normative legitimacy and broadened corporate accountability frameworks; however, its substantive effectiveness remains constrained by regulatory fragmentation across jurisdictions and limited access to remedies for victims, particularly in developing countries. This research proposes the Global Harmonized HRDD Framework as a conceptual solution that integrates corporate accountability, legal certainty, and substantive justice within a comprehensive and equitable international legal architecture
Digital Economy Taxation and Global Tax Governance: Legal Challenges and Future Directions Indrawan Hadiyanto; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

The rise of the digital economy has posed fundamental challenges to traditional tax principles and global tax governance. In response, the OECD/G20 Inclusive Framework has proposed a Two-Pillar Solution – comprising a new profit allocation mechanism and a global minimum tax – to modernise corporate taxation for the digital era. However, these reforms encounter substantial legal obstacles, including jurisdictional conflicts, potential overlaps with national digital service taxes, and debates over treaty reform and tax sovereignty. This article examines these complexities through doctrinal and comparative analysis of international tax laws, OECD models, and UN proposals. The analysis explores how rules on permanent establishment, profit allocation and anti-abuse respond to digitalisation, and how the Inclusive Framework negotiations affect global tax governance. Tensions between unilateral measures (such as digital services taxes) and multilateral solutions are considered, as well as equity concerns of developing countries. The findings highlight key challenges: the difficulty of reconciling national tax sovereignty with collective agreements, the risk of double taxation or gaps, and the contested roles of the OECD versus the United Nations in shaping future norms. The study concludes that coherent global tax governance will require both legal innovation and strengthened cooperation. It suggests future directions, including refining treaty rules and broadening international consensus (potentially beyond the OECD-led forum), to achieve fair and effective taxation in the digital age.
Co-Authors A. A. A. Ngurah Tini Rusmini Gorda A.A.A Ngr Sri Rahayu Gorda A.A.A Ngr. Tini Rusmini Gorda Anisa Defbi Mariana Antin Ekaningtyas Widhar Utami Axl Mattew Situmorang I Gede Putu Harry Gelary Astawa I Gede Yudi Mahendra I Kadek Prajadwiva Baskara Dana I Kadek Ricky Adi Putra I Kadek Widi Pranajaya I Made Suwandana Putra I Made Wirya Darma I Nyoman Budiana I Putu Bogi Danuarta I Putu Windu Semara Putra I Wayan Lastikayasa Indrawan Hadiyanto Kadek Januarsa Adi Sudharma Kadek Novita Dewi Kadek Panji Kumara Adi Kadek Putri Nirmala Dewi Komang Suputra Kurniawan Mochammad Lukman Hakim N Agus Adyatma Narwadi Ni Gusti Agung Ayu Mas Tri Wulandari Ni Kadek Sri Novi Wirani Rubianti Ni Komang Sri Oka Mariana Dewi Ni Nyoman Ayu Risna Maryuni Ni Nyoman Mitha Sakarani Ni Putu Fitriani Ni Putu Pera Krisna Dewi Nur Anisa Primanto Tantiono Putu Andika Wahyudi Putra Putu Anggi Abelia Artha Putu Febby Regina Pingkan