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All Journal Mahkamah: Jurnal Riset Ilmu Hukum Custodia: Journal of Legal, Political, and Humanistic Inquiry
Aryanti Agripina WInata
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Law, Crime, Criminology & Criminal Justice

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Transisi Menuju Sistem Perpajakan Digital: Tinjauan Hukum Atas Praktik Joki Dalam Coretax Aryanti Agripina WInata; Gunardi Lie
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 4 (2026): June: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1p35jy55

Abstract

The transition toward a digital tax administration system in Indonesia through the implementation of Coretax represents a strategic reform aimed at enhancing administrative efficiency, transparency, and taxpayer compliance within a self assessment framework. However, the emergence of intermediary practices commonly referred to as tax jockey services reflects structural and normative deficiencies in regulating third party access and digital accountability. This study employs a normative doctrinal legal method using statute and conceptual approaches to examine the legal construction governing digital taxation and its implications for unauthorized delegation practices. The analysis identifies regulatory gaps within Law Number 7 of 2021 and Law Number 28 of 2007, particularly concerning the absence of explicit limitations on informal representation, as well as insufficient integration with personal data protection principles under Law Number 27 of 2022. Furthermore, the findings reveal that weak authentication mechanisms and limited digital literacy contribute to systemic vulnerabilities that enable misuse of sensitive taxpayer data. This study proposes a normative reconstruction emphasizing stricter legal boundaries on third party involvement, strengthened digital authentication protocols, and integrative regulatory harmonization to ensure legal certainty, data protection, and sustainable taxpayer compliance.
Kerja Sama Strategis Joint Venture dalam Bisnis Internasional dan Perlindungan Hukum Pihak Indonesia Aryanti Agripina Winata; Gunardi Lie
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 2 (2026): April : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i2.1624

Abstract

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.
Co-Authors Gunardi Lie