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Jurnal Akta
Published by Universitas Islam Sultan Agung
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426) is a peer-reviewed journal published by Master Program (S2) Notary, Faculty of Law, Sultan Agung Islmic University. JURNAL AKTA published four times a year in March, June, September and December. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal has been acredited
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Articles 818 Documents
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Fair Competition in The Digital Era: Indonesia’s Tax Reform Through Significant Economic Presence Sari, Devina Puspita; Ikhsan, Sy. Muhammad
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.48801

Abstract

This study examines the development of the Permanent Establishment concept within the Indonesian tax system, the transition to the Significant Economic Presence (SEP) concept under Tax Harmonization Law. The emergence of SEP was driven by digital cross-border business models that allow multinational enterprises to derive economic benefits from Indonesia without a physical presence or permanent establishment. This study is a normative juridical, applying legislative and conceptual approaches in analyzing regulations concerning place of business and SEP concept, as well as to assess their implications for competition law in Indonesia. The research findings indicate that the implementation of SEP constitutes a strategic government measure to broaden the taxation base and overcome the limitations of the place-of-business concept, which previously focused on physical presence. By establishing criteria based on transaction value, number of users, and consolidated gross turnover, SEP provides a legal basis for taxing foreign companies that derive economic benefits from Indonesia, while also promoting fair business competition by closing loopholes for tax avoidance, align with the aims of the Anti-Monopoly Law, which ensuring equal business opportunities, safeguarding the public interest, and fostering a fair, conducive, and efficient business climate.
Law Enforcement Perspectives on Children in Conflict with the Law Due to Digital Crimes Awaludin, Arif; Beddu, Sumiyati; Haning, Semuel; Latianingsih, Nining; Syahriar, Irman
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51389

Abstract

The rapid growth of digital technology has increased children’s involvement in cyber-related activities, which has consequently raised the number of minors in conflict with the law due to digital crimes. In Indonesia, this phenomenon is intensified by high internet penetration and limited digital literacy among adolescents. This study aims to analyze law enforcement perspectives on children involved in digital crimes within the framework of the juvenile criminal justice system and to identify factors influencing legal responses. This research employs a qualitative approach using a literature study design. Data were collected from academic journals, books, legal regulations, and official institutional reports through systematic searches of Google Scholar, Scopus, and national journal databases. The collected materials were analyzed using content and thematic analysis. The findings indicate that law enforcement perspectives are shaped by legal frameworks, institutional culture, technological complexity, harm severity, and social pressure. Although the Juvenile Criminal Justice System Law emphasizes restorative justice and diversion, its implementation in cybercrime cases remains inconsistent due to the deterrence-oriented provisions of the Electronic Information and Transactions Law. The study concludes that stronger legal harmonization, interdisciplinary training, and public awareness are essential to ensure a more consistent, child-centered justice system in the digital era.
Coastal Ecological Damage and Family Resilience: An Environment-Based Family Law Perspective Fathurrahim, Fathurrahim
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.48325

Abstract

This study aims to analyze the causal relationship between coastal ecological damage and the degradation of family law functions, as well as to offer a relevant family law reconstruction model to internalize the principle of environmental sustainability in strengthening the resilience of coastal families. The background of this study is based on the fact that coastal families are social units that are highly vulnerable to abrasion, marine pollution, mangrove degradation, overfishing, and the impacts of climate change. Such ecological damage not only causes an environmental crisis, but also has an impact on economic, health, educational, and social harmony aspects within families. Fisherman families, for example, face declining catch productivity, which has implications for the limited fulfillment of children's rights. On the other hand, family law in Indonesia is still sectoral and private in nature, so it is not yet fully integrated with environmental law or maritime policy. This study finds that family law needs to be reconstructed in order to respond to ecological challenges by internalizing the principles of intergenerational justice, ecosystem protection, and the fulfillment of the right to a healthy environment. This reconstruction is realized through three main approaches: reinterpreting norms to include environmental protection clauses in family law, institutional reform so that courts and family authorities are more responsive to ecological issues, and the integration of local coastal wisdom such as sasi laut and awig-awig into the modern legal framework. The results of this study offer an environmentally-based family law model that not only protects internal household relations, but also makes coastal families both legal subjects and ecological actors in ecosystem restoration. Thus, this study provides a new contribution to the study of family law and environmental law, while offering equitable and sustainable policy recommendations for the resilience of coastal families amid ecological change.
Agrarian Reform as a Solution to Overcome Land Mafia in The Indonesian Agrarian Legal System Suriani, Rollys; Indriasari, Evy; Putri, Vegitya Ramadhani; Judijanto, Loso
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51450

Abstract

Land mafia has become a serious issue within Indonesia's agrarian system, threatening both justice and legal certainty in land affairs. Practices involving the manipulation of land certificates, illegal land occupation, and collusion between corrupt officials and certain parties have caused significant harm to the public and hindered national development. This study employs a normative legal approach with descriptive analysis to examine the role of agrarian reform as a strategic solution to combat land mafia practices. The findings indicate that agrarian reform through land redistribution, asset legalization, and institutional strengthening can foster a more just and transparent land administration system. A comprehensive implementation of agrarian reform can disrupt the chain of land mafia operations by simplifying administrative procedures, digitizing land information systems, and enhancing oversight mechanisms. Furthermore, agrarian reform contributes to improving farmers' welfare, reducing land ownership inequality, and strengthening national food security. This study recommends the need for strong political commitment, effective inter-agency coordination, and active public participation in implementing agrarian reform. Strict law enforcement against land mafia actors and the development of an integrated land information system are key to the success of agrarian reform in establishing clean and accountable land governance.
The Urgency of Legal Justice in Determining the Timeframe for Filing a Lawsuit with the Administrative Court Spaltani, Bita Gadsia; Malian, Sobirin
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.50664

Abstract

The deadline for filing a lawsuit to the PTUN is legally based on Article 55 of Law No. 51 of 2009. This study aims to examine the 90-day deadline that has been regulated in the PTUN Law, how its implications for the rights of citizens who are lost due to the lack of procedural flexibility in proceedings at the PTUN. The urgency of this research is to explain more deeply the urgency of legal justice related to the deadline for filing a lawsuit to the PTUN. This is because so far many cases have been NO or declared unacceptable only because of formal reasons such as the expiration of the lawsuit submission that is more than 90 days. So is this legal norm relevant if it is used continuously in resolving TUN disputes. The approach method used in this study is to use a normative juridical approach that examines law as a system and construction of norms by analyzing it from the aspects of legislation, legal principles, doctrines, and court decisions. The results of the discussion, first, the deadline for filing a lawsuit is regulated normatively through Article 55 of the PTUN Law, which stipulates that a lawsuit must be filed within a 90-day time limit from the receipt or announcement of the KTUN. This regulation is especially for parties who are directly addressed by the KTUN object of the dispute. Regarding third parties who are not directly addressed, the judge refers to the jurisprudence of several previous decisions and refers to SEMA No. 2 of 1991 which was updated in SEMA No. 3 of 2015. Second, related to the many N.O decisions due to the expiration of the lawsuit submission before the judge can examine the main case, judicial activism becomes important but also does not mean violating formal rules. Judges play an important role in upholding legal certainty so that it can run in line with the principle of substantive justice without eliminating the rights of citizens.
Consumer Dispute Resolution in the Financial Services Sector in Indonesia Satory, Agus; Ahmad, Sufmi Dasco; Nugraha, Roby Satya
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.50489

Abstract

The purpose of this study is to analyze the model of consumer dispute resolution in the financial services sector in Indonesia. The research method used in this study is a normative juridical approach supported by empirical data. Consumer disputes can be resolved through the courts or out of court based on the voluntary choice of the disputing parties. This means that consumers are given the freedom to claim their rights if they are harmed by business actors, either through litigation or non-litigation channels. Thus, consumers in the financial services sector who have been harmed can choose from the current models of consumer dispute resolution in the financial services sector, namely litigation through breach of contract suits, unlawful act suits, class actions, legal standing, and small claims courts. Meanwhile, non-litigation can be pursued through BPSK, LAPS SJK, or LAPS SK. The use of the small claims court mechanism as one of the models for resolving consumer disputes in the financial services sector through litigation in court can be empowered, and the process of resolving consumer disputes through non-litigation via BPSK can be carried out in stages.
Regulation of the Utilization of Customary Land through HPL as an Instrument for Strengthening the Position of Indigenous Communities Husna, Lenny; Muskibah, Muskibah; Suryahartati, Dwi
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51954

Abstract

The Right of Management (Hak Manajemen/HPL) constitutes a strategic issue within the Indonesian agrarian legal system, as it directly relates to the recognition and protection of indigenous peoples' rights. Regulatory developments reveal persistent tension between state authority and the collective rights of indigenous communities in controlling and using customary land. This study aims to analyze the normative construction of HPL over customary land and to formulate a reconstructed regulatory model positioning HPL as an instrument to strengthen the legal standing of indigenous peoples. The research employs normative legal methodology, using statutory, conceptual, and analytical approaches, supported by primary and secondary legal materials and examined through prescriptive legal analysis. The findings demonstrate that the current construction of HPL still places the state in a dominant position and has not fully affirmed indigenous communities as legal subjects with full legal capacity. Normative ambiguities remain regarding the limits of authority, mechanisms for recognizing customary institutions, and the equitable distribution of economic benefits. Regulatory reconstruction is therefore required through the integration of distributive justice principles, legal pluralism, mandatory indigenous consent, and an equal, transparent tripartite partnership model. HPL must function as a substantive empowerment instrument accompanied by sustainable social and ecological safeguards within a welfare state framework.
Juridical Construction Of Building Rights Over Management Rights In The Land Law System Setiawan, Anjas; Helmi, Helmi; Rosmidah, Rosmidah
JURNAL AKTA Vol 13, No 1 (2026): March 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i1.51965

Abstract

In the practice of national land administration, the legal instrument known as Land Management Rights (HPL) has emerged as a representation of the State's Sovereign Rights over land. However, their place in the land rights system is still up for discussion, particularly when Building Use Rights (HGB), which are widely utilized in the construction of industrial, residential, and commercial zones, are granted on top of them. Because it deals with legal certainty and protection for the interests of rights holders and investors, this matter is important. The goal of this study is to determine where HPL stands in relation to the land law system and establish the legal connection between HPL holders and HGB holders. Through the examination of primary, secondary, and tertiary legal sources, the approach utilized is normative juridical legal research with a legislative and conceptual perspective. The discussion's findings indicate that although it is situated inside an HPL management area, HGB continues to be a land right given by the government, but HPL is an administrative authority originating from the State's Right of Control rather than a property right as described by the Basic Agrarian Law. As a result, the connection between HPL and HGB holders is administrative-contractual in character, but the source of authority for issuing HGB is not altered. Therefore, a conceptual clarification is necessary to guarantee legal certainty.

Page 82 of 82 | Total Record : 818

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