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INDONESIA
DE'RECHTSSTAAT
Published by Universitas Djuanda Bogor
ISSN : 24425303     EISSN : 25499874     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
JURNAL HUKUM "DE'RECHTSSTAAT" adalah Jurnal Hukum yang diterbitkan oleh Program Studi Ilmu Hukum Fakultas Hukum Universitas Djuanda Bogor. Terbit pertama kali pada bulan Maret tahun 2015, dan terbit secara berkala 2 kali dalam satu tahun yaitu pada bulan Maret dan September, penggunaan nama "DE'RECHTSSTAAT" dalam jurnal ini disesuaikan dengan sistem kenegaraan bangsa Indonesia yang berasaskan sebagai negara hukum. "DE'RECHTSSTAAT" merupakan tinjauan/kajian berbagai aspek ilmu pengetahuan dibidang hukum yaitu berupa hasil karya ilmiah baik secara ius costitutum dan ius costituendum.
Arjuna Subject : -
Articles 271 Documents
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Optimizing the Use of E-Filing to Improve Tax Payment Compliance Gunawan, Muhammad Rizky; Aal Lukmanul Hakim; Mulyadi
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.18716

Abstract

In the Indonesian tax system, self-assessment grants taxpayers full authority to calculate, pay, and report their tax obligations independently. However, in practice, the level of taxpayer compliance remains a challenge faced by the Directorate General of Taxes. This study aims to analyze and develop an optimization model for e-Filing as an effort to improve taxpayer compliance in paying taxes based on the self-assessment system. The research method used is a juridical empirical approach with a statutory regulatory approach. Data analysis was conducted descriptively and analytically to gain an in-depth understanding of the effectiveness of e-Filing and the obstacles faced in its implementation. The results show that although e-Filing simplifies the tax administration process, several obstacles remain, such as varying levels of digital literacy among taxpayers, limited information technology infrastructure, and the need for increased socialization by the tax authorities. The optimization model proposed in this study includes improving taxpayer education, improving the e-Filing technology system, and strengthening regulations related to administrative sanctions for non-compliance. The conclusion of this study is that e-Filing optimization plays a significant role in improving tax payments based on the self-assessment system, but requires synergy between the government, taxpayers, and adequate infrastructure support.
A Juridical Analysis of Court Decision Number 92/Pdt.Sus-HKI/Copyright/2024/Commercial Court at the Central Jakarta District Court (Copyright Infringement Case Involving Agnes Monica) Laksmana Putra, I Gusti Ngurah Deva Aditya; Purwanti, Maidah; Bakhtiar, Masdar
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.21175

Abstract

This study aims to analyze the determination of legal subjects and the legal consequences of Court Decision Number 92/Pdt.Sus-HKI/Copyright/2024/PN Niaga Jkt.Pst regarding the copyright infringement of the song "Bilang Saja" by Agnes Monica Muljoto. According to prevailing legal norms, the concert organizer, in this case PT Aneka Bintang Gading, should have been held responsible for the commercial use of the copyrighted work, rather than the singer who merely performed. However, the court decision designated Agnes Monica as the main defendant, which is inconsistent with the principles of justice, legal certainty, and utility as formulated by Gustav Radbruch. The legal consequences of this decision create uncertainty within the entertainment industry and have the potential to hinder the growth of Indonesia's creative economy. This research applies a normative approach with qualitative analysis of relevant legislation and legal documents. The findings highlight the necessity of accurately determining the responsible legal subject in copyright disputes to ensure fair and proportional legal protection for all parties involved.
Legal Protection of Debtors in Court Decision Number 13/Pdt.Sus-Pailit/2024/Commercial Court at Surabaya Zulkifli Halim, Nur Azizah; Andi Inar Sahabat; Gito Alan Ali; Ridwanto Irigisa; Muhammad Rachmad Tahir
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.21182

Abstract

Penelitian ini bertujuan untuk menganalisis perlindungan hukum bagi debitur dalam perkara kepailitan, khususnya dalam putusan Nomor 13/Pdt.Sus-Pailit/2024/PN Niaga Sby, serta mengkaji pertimbangan hukum yang mendasari putusan tersebut. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan kualitatif. Data diperoleh dari kajian dokumen putusan pengadilan, peraturan perundang-undangan terkait kepailitan, dan literatur hukum lainnya. Analisis data dilakukan secara deskriptif kualitatif untuk menafsirkan dan memberikan perlindungan hukum yang diberikan kepada debitur dalam putusan tersebut. Hasil penelitian menunjukkan bahwa perlindungan hukum bagi debitur dalam putusan Nomor 13/Pdt.Sus-Pailit/2024/PN Niaga Sby belum optimal. Pertimbangan hukum hakim dalam memutus perkara kepailitan cenderung lebih fokus pada menyertakan hak-hak kreditur, sementara hak-hak debitur kurang mendapat perhatian yang memadai. Hal ini dapat dilihat dari penerapan Pasal 2 ayat (1) Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan PKPU, yang dinilai terlalu ketat dan kurang mempertimbangkan kondisi kesulitan keuangan yang dialami debitur akibat pandemi Covid-19. Penelitian ini merekomendasikan perlunya reformasi hukum kepailitan yang lebih berimbang antara kepentingan kreditur dan debitur. Selain itu, hakim diharapkan lebih cermat dan bijaksana dalam mempertimbangkan fakta-fakta yang relevan dengan kondisi debitur, sehingga keputusan yang dihasilkan dapat memberikan keadilan bagi semua pihak.
Cyber Profiling in Immigration Control: : A Legal Analysis of Digital Data Utilization to Prevent the Misuse of Residence Permits by Foreign Nationals Itsar Muqarab, Muhamad; Sohirin; Koesemoyo Ponco Aji
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.21441

Abstract

Advances in information technology have transformed immigration oversight, particularly in addressing the challenges of residence permit abuse by foreigners. One innovation in this area is the application of cyber profiling, which utilizes digital data left by individuals online to detect potential immigration violations. This article examines the use of cyber profiling methods in immigration oversight, explains the legal basis behind it, and analyzes the administrative and criminal sanctions for violators. Referring to Ministerial Regulation No. 2 of 2025 and Law No. 6 of 2011, this paper demonstrates that cyber surveillance strategies are a preventative and responsive approach that is adaptive to the digital era.
Digitalization of Warehouse Receipts as a Security Instrument:: Legal Analysis, Challenges, and Implementation Strategies in Indonesia Michelle Caroline Hadi; Wassermann Gastone; Yuni Putri Dewantara; Arief Satrya Budianto; Fransisca, Ika
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.21874

Abstract

The Warehouse Receipt System (WRS) is a legal instrument regulated under Law Number 9 of 2006 in conjunction with Law Number 9 of 2011, serving as an alternative commodity-based financing mechanism. WRS enables farmers, MSMEs, and small business actors to store commodities in certified warehouses and use the receipts as collateral for credit. This study examines the effectiveness of WRS as collateral, regulatory and institutional challenges, and the potential of digitalization to enhance its function. The research method employs a normative juridical approach with qualitative descriptive analysis of legislation, literature, and case studies on WRS implementation in Indonesia and several other countries. The findings indicate that although WRS is legally recognized, its implementation still faces obstacles such as limited commodity coverage, low banking trust, institutional weaknesses, and high costs. Digitalization through technologies such as blockchain, IoT, RFID, and big data in digital WRS has the potential to overcome these barriers by improving system transparency, accuracy, and efficiency. To support the emergence of Digital WRS, explicit regulation in the WRS law is required so that its procedures and execution have a strong legal foundation.
Trademark Infringement in the Advertising of Dupe Perfumes under Indonesian Trademark Law Ajeng Nadya Berlianty
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.22103

Abstract

Dupe perfumes are the result of chemical engineering technology that produces scents resembling those of well-known branded perfumes. Their marketing strategy, through comparative advertising, often prominently features famous perfume trademarks in order to capitalize on their reputation and brand image. This phenomenon raises legal issues, as the unauthorized use of well-known trademarks has the potential to infringe upon the exclusive rights of registered trademark owners as regulated under Law Number 20 of 2016 concerning Trademarks and Geographical Indications. This study aims to analyze the forms of trademark infringement in the phenomenon of comparative advertising of dupe perfumes that unlawfully incorporates well-known trademarks under Indonesian trademark law. The research method employed is normative juridical, using a statutory approach and a conceptual approach. Data were obtained through library research, including legislation, legal literature, and relevant doctrines. The results of the study indicate that the inclusion of well-known trademarks in dupe perfume advertisements without authorization can be qualified as trademark infringement, as it fulfills the elements set forth in Article 83 of Law Number 20 of 2016, namely the existence of a registered trademark owner or licensee, the use of the trademark by another party without rights, similarity in its essential elements or in its entirety, and its use for similar goods or services.
Legal Analysis of the Crime of Attempting to Conduct a Fisheries Business Without a Business License (SIUP): : A Study of the North Jakarta District Court Decision Number 1/Pid.Sus-Prk/2024/PN Jkt.Utr. Hilda Nur Khaliza; Nurkholim
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.22309

Abstract

Indonesia's rich fishery resources are vulnerable to illegal business practices, one of which is the absence of a Fishing Business Permit (SIUP). Unfinished illegal acts (attempts) often go unnoticed, even though they have a significant preventive impact. This study aims to analyze and understand the application of attempted crimes (poging) in the context of fisheries crimes without an SIUP and to analyze the criminal liability imposed on perpetrators based on the North Jakarta District Court Decision Number 1/Pid.Sus-Prk/2024/PN Jkt.Utr. This study uses a normative legal research method with descriptive analytical research specifications. The data sources used are primary legal materials in the form of legislation (Criminal Code and Fisheries Law) and court decisions, as well as secondary legal materials in the form of literature and criminal law doctrine. The approaches used are case studies and a legislative approach. The concept of attempted crime (Article 53 of the Criminal Code) has been proven to be effectively applicable in cases of unfinished fisheries crimes. The North Jakarta District Court's decision shows that the elements of intent, commencement of execution, and incompleteness due to external factors (arrest) have been fulfilled, so that fisheries crimes can be prosecuted from the initial stage. The perpetrator was also proven to have fulfilled the element of fault (mens rea) in the form of intent because he acted with full awareness that his actions were against the law, thus making him liable for criminal responsibility. It is recommended that authorities increase patrols and surveillance, and that the government simplify the SIUP licensing procedure to reduce the motivation for illegal activities.
LEGAL PROCEDURE OF TAX COLLECTION BY FORCING LETTER IN THE EFFORT TO SETTLEMENT OF TAX ARREARS BASED ON LAW NUMBER 19 OF 2000 rumatiga, ramdanita; Putri I, Arzetti Syahrani; Cindy Pratiwi; Herman Silaban; Nanda Syahfitri; Shely Winata; Tanjung, Silvia Mahdalena; Hutama Hutabarat, Dany Try
DE'RECHTSSTAAT Vol. 8 No. 2 (2022): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v8i2.6019

Abstract

Tax collection is a series of actions so that the tax insurer pays off tax debts and tax collection costs by admonishing or warning, carrying out instant and simultaneous collections, notifying forced letters, proposing prevention, carrying out confiscations, carrying out hostages, selling confiscated goods. In accordance with the tax system adopted by Indonesia, the Directorate General of Taxes functions as a supervisory agency or implementation of tax obligations. In carrying out this guidance and supervision function, it is carried out through research, examination of tax assessments and collections. To conduct this research, it is carried out by using a normative approach, namely by examining the data on legal materials in the form of Law Number 19 of 2000 concerning Tax Collection by Forced Letters. In Indonesia, the implementation of tax collection with a forced letter based on law number 19 of 2000 which is carried out at the tax service office is not an arbitrary act but is based on a strong legal basis. The implementation of tax collection by force letter is a form of execution without a judge's regulation (which is the authority of the tax authorities) which is usually called direct execution. In the case of tax collection, the forced letter is notified by the tax bailiff with a statement and submission of a copy of the tax letter to the tax guarantor.
LEGAL REVIEW OF COPYRIGHT AS CREDIT COLLATERAL IN THE GUARANTEE LEGAL SYSTEM IN INDONESIA Hidayat, Asep; Tofik Yanuar Chandra; Nassery, Jelly
DE'RECHTSSTAAT Vol. 8 No. 2 (2022): JURNAL HUKUM DE'RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v8i2.6811

Abstract

Collateral  is an important element in the credit agreement in order to give confidence to the creditor that with the guarantee from the debtor he can repay the loan. UU no. 28 of 2014 concerning Copyright states that copyright as a movable object can be used as a fiduciary guarantee, because it has economic value. The research method used is a normative juridical legal research method by taking an analytical approach to the legislation. The results of this study indicate that objects that can be pledged as collateral are objects that meet certain conditions. As one of the material rights, copyright contains two rights, in addition to economic rights that can provide benefits in the form of royalties, there are also moral rights that are always attached to the owner. Economic rights can be transferred or transferred to other people (transferable), so that other people as recipients of the transfer of rights also get economic benefits.
Optimizing the Role of Financial Technology in Credit Institutions: : A Legal Approach to Promoting Accessible, Efficient, and Timely Financial Services Faiza Putri Khairisna; Radha Evi Nur Rizki; Raihanah Iffat Mahdiyyah
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.16432

Abstract

The development of financial technology (fintech) in Indonesia    plays a strategic role in expanding financial inclusion. This research aims to analyze the optimization of fintech in credit institutions to create financial services that are easy, fast, and efficient. The research method uses a juridical-normative approach with literature study from secondary data sources. The research results show that fintech is able to bridge the financial service gap, especially for communities not served by formal banking systems. Fintech regulation is carried out through various regulations from the Financial Services Authority (OJK), Bank Indonesia, and the Ministry of Communication and Information. Optimization strategies include credit process digitalization using digital platforms with sophisticated algorithms and implementation of peer-to-peer lending schemes. Although fintech offers innovative solutions, significant challenges remain, such as illegal practices, potential data leakage, and low community literacy. The research concludes that fintech optimization requires a comprehensive approach, encompassing strong regulations, data security improvements, and the development of products that meet community needs.

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