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All Journal Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Constitutionale Journal of Innovative and Creativity
Kusuma, Ariska Cesar Divian Candra
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Fake Diplomas, Real Consequences: Legal and Ethical Challenges in the Legal Profession Sistyawan, Dwanda Julisa; Neonbeni, Randy Vallentino; Rizal, Muhamad; Kusuma, Ariska Cesar Divian Candra; Husain, Husain
Constitutionale Vol 5 No 2 (2024)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/constitutionale.v5i2.3608

Abstract

Integrity and trust are fundamental in the legal profession, yet diploma forgery threatens these values, leading to ethical violations and diminished public trust. This study examines the legal implications of diploma forgery in Case No. 20/Pid.B/2024/PN Tmg, where an individual used a fraudulent diploma to practice law. Using a normative legal approach, the study analyzes court decisions, legal doctrines, and statutory regulations, including Article 263 of the Indonesian Penal Code and Article 69 of Law No. 20 of 2003. Findings reveal weaknesses in verification systems, allowing unqualified individuals to enter the legal profession. To prevent such fraud, the study proposes blockchain-based diploma verification, offering tamper-proof credentialing and real-time authentication. Stricter regulations, enhanced verification, and ethical awareness campaigns are crucial to safeguarding legal integrity. Adopting blockchain verification can restore public trust, ensure professional accountability, and uphold the credibility of legal institutions.
Strengthening Institutional Oversight of Transfer Pricing in Indonesia: Towards Legal Certainty Tax Governance Kusuma, Ariska Cesar Divian Candra
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.7313

Abstract

This study examines the institutional oversight of transfer pricing in Indonesia and Malaysia from the perspective of international tax law, focusing on regulatory harmonization, administrative structure, and dispute prevention mechanisms. The issue of transfer pricing has evolved beyond a technical tax matter into one of fiscal justice and national sovereignty amid globalization and the increasing complexity of multinational enterprises (MNEs). While both Indonesia and Malaysia have aligned their regulatory frameworks with the OECD Transfer Pricing Guidelines and the BEPS Action Plan, their institutional capacities differ significantly. Malaysia has consolidated its transfer pricing governance through the establishment of a dedicated Transfer Pricing Division under the Inland Revenue Board of Malaysia (IRBM), supported by comprehensive instruments such as the Income Tax (Transfer Pricing) Rules 2012/2023, Transfer Pricing Guidelines 2017/2024, and APA and MAP Guidelines. In contrast, Indonesia’s oversight remains fragmented across multiple directorates within the Directorate General of Taxes (DGT), leading to inconsistent interpretations, weak coordination, and reduced administrative efficiency. This institutional fragmentation undermines legal certainty, facilitates profit shifting, and contributes to both horizontal and vertical tax inequities. The study argues for the establishment of a dedicated transfer pricing division within the DGT to strengthen institutional capacity, enhance coordination with the Directorate General of Customs and Excise, and improve the utilization of risk-based audits and dispute prevention mechanisms. By adopting Malaysia’s integrated institutional model, Indonesia can align more effectively with OECD standards, promote fiscal fairness, legal certainty and reinforce national tax sovereignty within a globally interconnected economy.
Presidential Elections Without a Threshold in Indonesia: Strengthening Citizens’ Political Rights After the 2025 Constitutional Court Decision Ropii, Imam; Pramono, Agus; Kuntardjo, Carolina; Kusuma, Ariska Cesar Divian Candra
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 8 No. 1 (2026)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v8i1.8749

Abstract

The presidential threshold in Indonesia, requiring political parties or coalitions to secure at least 20% of parliamentary seats or 25% of valid votes to nominate presidential candidates, has long sparked debate over the constitution. Critics contend that this requirement operates as a structural barrier that limits citizens' political rights and consolidates oligarchic dominance. This study examines the abolition of the presidential threshold following the Constitutional Court's Decision No. 62/PUU-XXII/2024, which annulled Article 222 of the 2017 Election Law. Employing a normative juridical and comparative approach, the research analyzes constitutional principles, judicial reasoning, and electoral practices in selected democracies, including France and the United States. The analysis demonstrates that removing the presidential threshold broadens political participation, enhances inclusivity, and fosters fairer democratic competition by reducing the dominance of major parties. Although the absence of a threshold may increase the number of candidates and the likelihood of run-off elections, such consequences can be mitigated through appropriate institutional design. Normatively, this study concludes that abolishing the presidential threshold is constitutionally justified and necessary to fully realize citizens' political rights and democratic sovereignty in Indonesia.
Co-Authors Agus Pramono Husain Husain Kuntardjo, Carolina M. Rizal Randy Vallentino Neonbeni ropii, imam Sistyawan, Dwanda Julisa