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KONSEKUENSI HUKUM ATAS KEHILANGAN ASET PERUSAHAAN BERFASILITAS PEMBEBASAN BEA MASUK Gunawan Widjaja; Enna Budiman
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 4 (2025): April
Publisher : ADISAM PUBLISHER

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Cases of theft of company assets by unscrupulous employees are a criminal offense. Theft of company assets with entry permit facilities causes losses for the company, not only loss of assets, but also other legal consequences in the form of administrative sanctions from the government for the loss of goods with entry permit facilities. This research aims to understand the legal consequences for companies that are victims of criminal acts committed by unscrupulous employees considering that the goods stolen are imported goods with import duties exemption facilities which are the company's responsibility to the government authority that provides these facilities (for example: the Investment Coordinating Board and Directorate General of Customs and Excise). Next, examine whether administrative sanctions for the loss of company assets with import duty facilities fulfill the principles of justice for companies that are victims of theft by unscrupulous employees. This research is a Normative Juridical research with a legal approach and the concept of examining laws, research results and books to find legal theories, principles and views in the process of obtaining answers which are the main subject of this research.

DISPUTE RESOLUTION ON CLASSIFICATION OF IMPORTED GOODS PARAQUAT DICHLORIDE FOR LEGAL CERTAINTY Enna Budiman; Timbo Mangaranap Sirait; Khalimi
JILPR Journal Indonesia Law and Policy Review Vol. 6 No. 3 (2025): Journal Indonesia Law and Policy Review (JILPR), June 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v6i3.422

The classification dispute over the import of Paraquat Dichloride between an importing company and the Directorate General of Customs and Excise has become an important precedent in Indonesian State Administrative Law (TUN), particularly in the customs sector. The dispute arose due to different interpretations of tariff classification: the importer classified Paraquat 42% Technical as a raw chemical (HS 2933.39.30.00) with a 0% import duty rate, while Customs classified it as a ready-to-use herbicide (HS 3808.93.19.00) with a 5% rate. This dispute had significant implications for the fiscal obligations of both the company and the state, and highlighted regulatory uncertainty in the pesticide industry. This study aims to analyze the dispute resolution mechanism in that context, covering the appeal process at the Tax Court, Judicial Review at the Supreme Court, and the broader implications for legal certainty and administrative practices. The method used is normative juridical with a statutory approach and a case study of court decisions. The analysis found and concluded: First, the administrative dispute resolution mechanism in customs classification follows a tiered process consisting of administrative objection, judicial appeal to the Tax Court, and judicial review (PK) to the Supreme Court. Second, in terms of legal reasoning, both the importer and DJBC presented arguments based on valid legal frameworks, but differed in interpreting the tariff classification, each supported by legally debatable claims. Third, the Tax Court and the Supreme Court assessed the case objectively using evidence such as laboratory analysis results, the Indonesian Customs Tariff Book (BTKI), and fundamental principles of administrative law. Fourth, the legal implications of the Supreme Court's ruling are highly significant for public administration, reinforcing the legal authority of DJBC and potentially serving as jurisprudence in the future.

IMPLEMENTATION OF MINISTER OF TRADE REGULATION NUMBER 8 OF 2024 CONCERNING IMPORT PROHIBITIONS AND RESTRICTIONS AS ONE OF THE FACTORS IN THE IMPOSITION OF HIGH RECIPROCAL TARIFFS BY THE UNITED STATES Gunawan Widjaja; Enna Budiman; Wagiman
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 1 (2025): Journal Indonesia Law and Policy Review (JILPR), October 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i1.468

Regulation of the Minister of Trade of the Republic of Indonesia Number 8 of 2024 (Permendag 8/2024) is a significant change in import policy, including certain import prohibitions and restrictions. The implementation of this regulation has an impact on increasing the flow of imported goods to Indonesia, but has also drawn attention from the United States. The US government responded to this policy by implementing high reciprocal import tariffs on Indonesian products as a retaliatory measure. This study examines the normative-juridical content of Permendag 8/2024 along with its impact on international trade, as well as the United States' legal response through reciprocal tariffs. The analysis focuses on the conformity of the policies of the two countries with the legal provisions of the World Trade Organization (WTO), especially the General Agreement on Tariffs and Trade 1994 (GATT 1994) and the Dispute Settlement Understanding (DSU). Through the normative-juridical research method, this paper finds indications of violations of WTO principles in Indonesian policies as well as unilateral US retaliatory actions. Trade dispute simulations indicate that settlement options may be pursued through diplomacy and WTO dispute resolution mechanisms rather than unilateral retaliatory actions that violate the DSU. This in-depth study is expected to provide a comprehensive understanding of the legal implications of Indonesia's trade policy and the United States' reciprocal response within the framework of international trade law.

Criminal Responsibility for Phishing and Carding Offenders under ITE Law and Criminal Code Enna Budiman; Timbo Mangaranap Sirait
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 2 (2026): Journal Indonesia Law and Policy Review (JILPR), February 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

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The development of information technology in the era of the Industrial Revolution 4.0 is like a double-edged sword: while it brings positive impacts, it also gives rise to various forms of cybercrime, such as phishing and carding, which require law enforcement measures through the imposition of criminal liability on the offenders. This research applies a normative juridical method through library-based legal research. The findings conclude as follows: First, although Indonesian laws provide a clear legal basis for addressing information and electronic transaction (ITE) crimes, particularly phishing and carding, law enforcement implementation remains superficial and highly dependent on the capacity of law enforcement officers, with a tendency to focus only on apprehended offenders without further tracing the supporting actors behind them. Second, the effectiveness of the existing legal framework in handling ITE crimes committed by individuals who are exploited by cybercrime organizations has not been optimal, as international cooperation mechanisms have not been effective. Third, the concepts of criminal liability and sentencing applied in judicial decisions regarding phishing and carding cases are normatively appropriate; however, substantively, the sentencing in these decisions has not fully reflected the concept of criminal liability, which requires a broader assessment of the offender’s conduct. As a result, criminal responsibility and sentencing become disproportionate.

HUMAN RIGHTS PARADIGMS IN ICSID INVESTMENT DISPUTE SETTLEMENT: A COMPARATIVE ASEAN STUDY Enna Budiman
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 2 (2026): Journal Indonesia Law and Policy Review (JILPR), February 2026
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v7i2.601

This research examines the dynamics of the relationship between the enforcement of Human Rights (HR) and the role of the International Centre for Settlement of Investment Disputes (ICSID) as the principal international arbitration institution in investment disputes. The background of this study is grounded in the tension between the protection of foreign investors—primarily through bilateral investment treaties—and the obligations of host states to safeguard public interests and the human rights of their citizens, which are often overlooked in conventional investment arbitration awards. The research raises two main questions: first, how human rights are positioned within ICSID jurisprudence; and second, how ASEAN countries integrate human rights clauses into their international investment agreements in order to balance economic and social interests. The research employs a normative juridical method, utilizing a conceptual approach, a statutory approach, and a comparative approach across several ASEAN member states. Secondary data in the form of ICSID arbitral awards and international investment agreements are analyzed qualitatively. The findings indicate that although ICSID has traditionally been investor–state centric, there is a discernible shift in which human rights issues are increasingly considered through state counter-claims. From a comparative perspective, several ASEAN countries have begun updating their model bilateral investment treaties to allow greater regulatory space for public policies related to human rights. In conclusion, harmonization between the international investment law regime and human rights law is crucial to prevent fragmentation in international law. This study recommends procedural reforms within the ICSID framework to accommodate third-party participation (amicus curiae) and the standardization of human rights clauses in investment treaties at the ASEAN regional level in order to strengthen the bargaining position of member states.

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