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INDONESIA
Ilmu Hukum Prima
Published by Universitas Prima Indonesia
ISSN : 20885288     EISSN : 26142244     DOI : https://doi.org/10.34012
Core Subject : Humanities, Education, Social,
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal ilmu hukum prima merupakan salah satu sumber bacaan yang sangat penting bagi kita untuk mengupdate informasi-informasi hukum yang terbaru. Hal ini disebabkan karena jurnal hukum biasanya memuat informasi mengenai hukum yang kontemporer dan up to date. Informasi yang disajikan dalam jurnal tidak menyerupai berita seperti yang dapat kita temukan pada halaman koran namun juga memuat analisa-analisa terhadap suatu masalah hukum yang sangat baik untuk menambah khasanah berpikir kita sekaligus sebagai bahan diskusi yang cukup menarik.
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Articles 264 Documents
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Legal Certainty Of The Application Of The Systematic Lex Specialis Principle In Indonesian Criminal Tax Law Saat, Eli; Iryani, Dewi; Rae, Gradios Nyoman Tio
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7769

Abstract

This study examines legal certainty in applying the lex specialis systematicis principle within Indonesian criminal tax law. As a branch of special criminal law (bijzonder strafrecht), tax law faces enforcement issues due to overlap and potential conflict with general criminal provisions in the KUHP. The principle asserts that a rule is “special” if designated by the legislator or if it deviates from other specific norms, ensuring tax law is applied within clear legal boundaries. The research uses a juridical-normative method with statutory and conceptual approaches. It analyzes relevant legislation on taxation and general criminal law, alongside legal doctrines, expert opinions, and court decisions. Findings show that Indonesian criminal tax law possesses systematic specificity, meaning tax provisions should take precedence over general criminal rules in handling tax offenses. This applies to both substantive and procedural aspects, including offense classification, sanctions, and mechanisms such as limited reverse burden of proof. However, debate persists بشأن whether criminal tax law fully qualifies as special criminal law and whether the lex specialis systematicis principle applies absolutely. Legal certainty remains challenged by inconsistent interpretation and application. The study concludes that stronger legal harmonization and consistent jurisprudence are required to ensure clarity, fairness, and reliability in tax law enforcement.
Legal Synchronization Analysis Between Supreme Court Regulation No. 1 of 2019 on E-Litigation and Evidence Provisions in HIR/RBG MT, Muhammad Zaki Asshafi; Ahmad Irfan Naufal; Muhammad Eric Lionel Prananda
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8039

Abstract

The digitalization of the judiciary through E-Litigation, as regulated in Supreme Court Regulation No. 1 of 2019, presents challenges in synchronizing with Indonesia’s classical civil procedural law (HIR/RBG), which has been in force for more than a century. This study examines the compatibility between electronic evidence mechanisms under PERMA No. 1 of 2019 and the evidentiary provisions in Article 164 of HIR and Articles 284/285 of RBG. Employing normative legal research with statutory and conceptual approaches, the analysis focuses on vertical and horizontal synchronization. The findings reveal that vertically, PERMA No. 1 of 2019 functions as a gap-filling regeling teknis that expands the interpretation of documentary evidence without contravening higher-level norms. Horizontally, synchronization with the Electronic Information and Transactions Law (ITE Law) provides substantive legitimacy to electronic documents as valid evidence. While procedural unification has been achieved, the main obstacle lies in the legal culture of practitioners who remain attached to paper-based evidence. This study contributes by offering a dogmatic analysis of synchronization—particularly the hierarchical and cultural dimensions—which has been less emphasized in prior studies.
Harmonization of Customary Criminal Acts in Bengkulu within the National Legal System Mardhatillah, Mardhatillah; Ferdiansyah , Aldi; Satrya Putra, Raden; Al Fariq, Damar; Labuda Aziz, Fika
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8066

Abstract

The existence of customary law in Indonesia, including in Bengkulu Province, is part of the legal pluralism that is still alive and thriving in society. However, in practice, the implementation of customary criminal acts often faces challenges in its integration with the national legal system, particularly regarding the dualism of case resolution, legal certainty, and protection of human rights. This condition raises the need for harmonization between customary criminal law and national law to create a just and effective legal system. This study aims to analyze the forms and characteristics of customary criminal acts in Bengkulu and formulate an appropriate harmonization model within the framework of the national legal system. The research method used is normative legal research with a statutory and conceptual approach, through a qualitative descriptive analysis of primary, secondary, and tertiary legal materials. The results show that customary criminal acts in Bengkulu have a communal and restorative character oriented towards restoring social relations. Harmonization can be achieved by strengthening the recognition of customary law in regulations, integrating the principles of restorative justice into the criminal justice system, and establishing limits on the types of cases that can be resolved through customary law. Thus, this harmonization is able to maintain a balance between the local values ​​of indigenous communities and the principles of national law.
Rehabilitation of Corruption Convicts: A Modern Sentencing Theory Perspective Gunawan, Ghani Fauzan; Abdulgani, Rika Kurniasari
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

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Abstract

This study examines the application of rehabilitation for individuals convicted of corruption offenses through the lens of modern sentencing theory, and proposes normative criteria for its implementation within Indonesian positive law. Using a normative juridical method with statutory, conceptual, and case-based approaches, legal materials were analyzed qualitatively. The findings reveal that rehabilitation in Indonesian law rests on a strong constitutional foundation as an attributed power of the President, and has progressively evolved into an instrument for protecting individual rights within the criminal justice system. However, the existing legal framework remains incomplete, as it does not explicitly accommodate rehabilitation for convicts whose sentences carry permanent legal force—particularly in corruption cases that intersect with business decision-making. From a modern sentencing theory perspective, rehabilitation functions as a corrective mechanism to shield individuals from potential state error, provided it does not compromise the public interest in eradicating corruption. Accordingly, five strict normative criteria are proposed for its application: (1) demonstrable error in the criminal conviction, (2) a lawful basis of authority, (3) relevance to the business judgment rule, (4) adherence to the principle of proportionality, and (5) assurance that no impunity is created. Rehabilitation, under these conditions, should be viewed not as a weakening of criminal law, but as an integral corrective mechanism within the rule of law that sustains a balance among legal certainty, justice, and social utility.
Legal Status of Wills Not Reported by Notaries to the Will Registration Center (Case Study: Decision Number 91/Pdt/2021/PT.PTK) Verdilla, Utami Dinda; Hasbi, Muhammad; Mannas, Yussy Adelina
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8291

Abstract

This study examines the legal standing of a notarial will deed not reported to Indonesia's Central Will Registration Center, with a case study of Pontianak High Court Decision No. 91/Pdt/2021/PT.PTK. Using a normative juridical method—statutory, conceptual, and case approaches—the study addresses two questions: (1) what is the regulatory framework for will reporting by notaries? and (2) what were the judges' considerations in Decision No. 91/Pdt/2021/PT.PTK? The study finds that the reporting obligation rests on a hierarchical normative structure: the Civil Code as material law, Law No. 30/2004 as amended by Law No. 2/2014 on the Notary Profession (UUJN) as the obligation-setter, and Minister of Law Regulation No. 16/2025 as the technical instrument. Despite this clear framework, the Pontianak High Court held that a notarial will retains its evidentiary force as an authentic deed even when not reported to the Will Registration Center, because reporting is an administrative obligation of the notary and its omission does not constitute a ground for nullification under existing law. This creates a normative gap that weakens legal certainty for heirs and beneficiaries.
Regulations for Cancellation of a Will with the Existence of Legal Heir Based on Decision Number: 805/PDT/2018/PT.DKI Putra, Sepwira Drana Wasistha; Daulay, Zainul; Hasbi, Muhammad
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8292

Abstract

A will deed is an authentic deed made before a Notary pursuant to Article 15(1) of Law No. 30/2004 on the Notary Profession (amended by Law No. 2/2014). Although a notarial will carries perfect evidentiary power, it may be cancelled when it conflicts with the rights of legitimate heirs (legitieme portie). This normative juridical study employs statutory and case approaches to examine: (1) the regulatory framework for cancellation of a will in the presence of legitimate heirs; (2) the judicial considerations in High Court Decision No. 805/PDT/2018/PT.DKI; and (3) the legal consequences of that cancellation for all parties. Results show that cancellation is governed by Articles 875–940 of the Civil Code; the High Court confirmed that Will Deed No. 32 violated the heirs’ absolute share, rendering it without binding legal force; and the consequences include loss of the deed’s evidentiary power, redistribution of the estate to lawful heirs, and potential civil liability for the Notary.
IP Conflicts in the Music Industry: The Misuse of Sampling from a Copyright Perspective : English Farel, Galang; Fadhilah, Meita
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8317

Abstract

Intellectual Property Rights (IPR) conflicts in the music industry, focusing on the misuse of sampling that often leads to legal disputes. Sampling, as a modern music creation technique, carries artistic value, yet its use frequently clashes with copyright protection. This study employs a normative legal method through statutory approaches and case analyses. The findings indicate that sampling without permission from the copyright holder has the potential to infringe both the moral and economic rights of the creator, thereby leading to legal consequences. These results emphasize the importance of a deeper understanding of copyright regulations among music industry actors in order to achieve a balance between creative freedom and the protection of intellectual property rights.
Limitations On The Application Of Cross-Border Insolvency Principles In Bankruptcy Proceedings In Indonesia: English Pramesywari, Dania
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8318

Abstract

According to Roman Tomasic, cross-border insolvency, also known as international insolvency, occurs when a debtor declared insolvent holds assets in more than one country or has creditors from other countries. The primary goal of cross-border insolvency is efficiency, so that the bankruptcy proceedings can be resolved in a single case, without having to file separate proceedings in every country where the debtor has debts or assets. This phenomenon is becoming increasingly common due to economic globalization and the rise in international trade. However, in Indonesia, regulations regarding cross-border insolvency remain limited and often pose challenges in handling cases involving foreign assets or creditors.
Legal Concept of Corporate Income Tax Rates In The Work Agreement For The 3rd Generation Coal Mining Company To Create Legal Certainty Jukipli, Jukipli; Ismail, Ismail; Hartana, Hartana
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7808

Abstract

This study examines the normative disharmony between the provisions of Corporate Income Tax (PPh) in the Generation III Coal Mining Work Agreement (PKP2B) and the generally applicable PPh Law. Article 14 number 3 letter i of the Generation III PKP2B sets a maximum progressive rate of 30% for Taxable Income above Rp50,000,000, but also contains a clause that allows for a lower rate through Government Regulations and adjustments to the PKP layer through a Decree of the Minister of Finance. Meanwhile, the PPh Law has reduced the Corporate Income Tax rate from 25% to 22% through the Law on Harmonization of Tax Regulations (UU HPP). The difference in interpretation gives rise to two conflicting principles: "nailed down"—as interpreted by the Directorate General of Taxes, which freezes rates at the time of contract signing—and "prevailing"—as contractors claim to follow generally applicable rates over time. This research uses a normative juridical method with a statutory, conceptual, and case-based approach. The research findings indicate that the absence of specific implementing regulations does not create legal uncertainty, as higher-level laws—the Income Tax Law and the HPP Law—are hierarchically superior. Contract clauses that allow for lower rates and adjustments to the PKP layer implicitly support the application of the prevailing principle. Therefore, the corporate income tax rate for Generation III PKP2B contractors should follow the generally applicable tariff provisions over time, in order to achieve legal certainty, hierarchical alignment of norms, and fiscal justice.   Penelitian ini bertujuan untuk menganalisis ketidakharmonisan norma antara Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III dan Undang-Undang Pajak Penghasilan serta merumuskan konsep hukum pengenaan tarif Pajak Penghasilan Badan yang ideal guna mewujudkan kepastian hukum dan keadilan fiskal. Metode Penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis terhadap peraturan, kontrak, dan putusan pengadilan.   Hasil penelitian menunjukan meskipun hingga kini belum diterbitkan Peraturan Pemerintah atau Keputusan Menteri Keuangan yang secara khusus mengatur tarif Pajak Penghasilan dan lapisan Penghasilan Kena Pajak bagi Perusahaan Kontraktor Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III, hal tersebut tidak menimbulkan permasalahan hukum karena ketentuan tarif telah diatur dalam Undang-Undang Pajak Penghasilan dan Undang-Undang Harmonisasi Peraturan Perpajakan yang secara hierarki memiliki kedudukan lebih tinggi berdasarkan Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-undangan. Dengan demikian, tarif Pajak Penghasilan Badan dalam Perjanjian Karya Pengusahaan Pertambangan Batubara Generasi III seharusnya mengikuti ketentuan dalam Undang-Undang Pajak Penghasilan yang berlaku umum dan dari waktu ke waktu, karena frasa “atau tarif yang lebih kecil yang ditetapkan dengan Peraturan Pemerintah” dan frasa “Apabila lapisan penghasilan kena pajak diubah dengan Keputusan Menteri Keuangan, maka tarif tersebut diterapkan terhadap lapisan kena pajak yang telah diubah tersebut” dalam perjanjian memberikan dasar hukum bagi penerapan prinsip prevailing, yaitu penyesuaian terhadap tarif umum yang lebih rendah dikemudian hari tanpa melanggar ketentuan kontraktual.
Legal Reconstruction of Input Tax Credits That Have No Direct Relationship With Business Activities For Legal Certainty of Corporate Taxpayers Setiawan, Wisnu Paruly; Ismail, Ismail; Setiawan, Puguh Aji Hari
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.7809

Abstract

Taxes play a crucial role in national development, both as a source of state revenue and as an instrument for regulating the economy. Value Added Tax (VAT), with its Input Tax credit mechanism against Output Tax, is designed to maintain the principle of neutrality, but in practice it often raises legal issues. Article 9, paragraph 8, letter (b) of the VAT Law, concerning the phrase "directly related to business activities," lacks a clear definition, thus opening room for multiple interpretations. This has given rise to numerous disputes between Corporate Taxpayers and the Directorate General of Taxes (DGT). This research employs a normative legal method with a statutory, conceptual, and case-based approach. The results show that the norm in Article 9 paragraph 8 letter (b) has fundamental weaknesses due to multiple interpretations and implications for legal uncertainty. Legal reconstruction is needed through the development of an explicit negative list, consistent jurisprudence, and modern, digital-based administrative guidelines, so that the national tax system can provide legal certainty, protect taxpayer rights, and strengthen the principle of VAT neutrality. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum primer yang digunakan meliputi Undang-Undang PPN, UU HPP, dan putusan pengadilan terkait, sedangkan bahan hukum sekunder berupa literatur perpajakan, jurnal, dan karya ilmiah yang relevan. Analisis dilakukan secara deduktif dengan interpretasi sistematis dan teleologis untuk menilai kesesuaian norma dengan asas legalitas, keadilan, serta tujuan sistem perpajakan. Hasil penelitian menunjukkan bahwa norma dalam Pasal 9 ayat 8 huruf (b) UU PPN memiliki kelemahan mendasar karena multitafsir dan berimplikasi pada ketidakpastian hukum. Putusan pengadilan memperlihatkan adanya penafsiran sempit dan formalis terhadap “hubungan langsung dengan kegiatan usaha,” yang merugikan Wajib Pajak Badan. Rekonstruksi hukum diperlukan melalui penyusunan daftar negatif (negative list) yang eksplisit, konsistensi yurisprudensi, serta pedoman administratif modern berbasis digitalisasi. Dengan demikian, sistem perpajakan nasional dapat memberikan kepastian hukum, melindungi hak Wajib Pajak, serta memperkuat prinsip netralitas PPN dalam mendukung iklim investasi dan pertumbuhan ekonomi.

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