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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 266 Documents
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Limitations On The Application Of Cross-Border Insolvency Principles In Bankruptcy Proceedings In Indonesia: English Dania Pramesywari
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 Wisnu Paruly Setiawan; Ismail Ismail; Puguh Aji Hari Setiawan
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.
The Effectiveness of Human Rights Mediation By The National Commission of HAM After The Issuance of The National Commission of HAM Regulation No. 2 of 2025 Dyah Maharani Putri
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.v9i1.7810

Abstract

Komnas HAM Regulation No. 2 of 2025 is an important breakthrough that updates the guidelines for human rights (HR) mediation in Indonesia, optimizing dispute resolution through three main stages: pre-mediation (fact verification and party readiness), core mediation (consultation, negotiation, and conciliation), and post-mediation (drafting an agreement deed that can be registered with the district court). This research analyzes the effectiveness of implementing the regulation after its publication in February 2025, focusing on increasing the authority of the National Human Rights Commission (Komnas HAM) mediators, inter-agency synergy such as with the Ministry of Law and Human Rights, and the challenges of executing binding mediation agreements. A normative legal approach is used to evaluate secondary data from official reports, legal journals, and empirical cases. The research results show a significant procedural improvement, such as the win-win solution principle and independent expert assessment, which accelerates the process compared to conventional litigation mechanisms. However, structural challenges remain, including political resistance from corporations, a lack of enforcement commitment by law enforcement agencies, and limited human resources, resulting in a mediation success rate of only about 40% out of a total of 1,737 complaints of alleged human rights violations in the corporate sector during the 2024-2025 period. Urgent reforms are needed, such as strengthening the subpoena power of the National Human Rights Commission and digital integration for monitoring agreements, to strengthen the role of this institution in creating conducive conditions for the sustainable implementation of human rights.
The Criminalization Of Non-Consensual Deepfake Acts From The Perspective Of Positive Criminal Law And Human Rights Protection Anggada Perkasa
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.v9i1.8629

Abstract

The development of generative artificial intelligence technology has given rise to the phenomenon of deepfakes, which involve the manipulation of a person's face, voice, or body language into synthetic audiovisual content that resembles the original. When this technology is used without the consent of the manipulated subject, particularly in the form of sexually suggestive content, fraud, or defamation, serious legal issues arise because Indonesian positive criminal law does not yet have norms that specifically and comprehensively regulate such acts. This study aims to analyze the position of non-consensual deepfakes within the framework of Indonesian positive criminal law and examine the urgency of their criminalization from the perspective of human rights protection. This study uses a normative juridical method with a legislative approach, a conceptual approach, and a case approach. The research findings indicate that relevant provisions are partially covered in the Electronic Information and Transactions Law, the Pornography Law, the Personal Data Protection Law, the Sexual Violence Law, and Law Number 1 of 2023 concerning the Criminal Code, which came into effect on January 2, 2026, specifically Articles 172 and 407 concerning pornography and Article 492 concerning fraud. However, these provisions do not explicitly address the elements of non-consent and the synthetic nature of a person's image as separate locus delicti, so enforcement still relies on general articles not designed for AI-based crimes. From a human rights perspective, non-consensual deepfakes constitute a violation of the right to privacy, the right to honor and dignity, and have the potential to constitute a form of online gender-based violence. This research recommends the need for a specific criminal norm (lex specialis) that explicitly regulates non-consensual deepfakes, along with strengthened redress mechanisms for victims.
Law Enforcement Problems Against Private Actors in Corruption Crimes in Indonesia Rahman Rahman
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.v9i1.8637

Abstract

The involvement of private actors in corruption crimes in Indonesia shows an increasingly complex trend along with increasing cooperation between the public and private sectors in the management of state finances and strategic projects. Although the Law on the Eradication of Corruption has provided a legal basis for the imposition of criminal liability on everyone, including private actors, law enforcement practices still face various obstacles, such as proving elements of unlawful acts, causal relationships with state financial losses, and the involvement of private actors which are often carried out through corporations or complex transaction schemes. This study aims to analyze the problems of law enforcement against private actors in corruption crimes in Indonesia and formulate efforts to strengthen a more effective law enforcement system. This study uses normative legal research methods with a statutory approach, a conceptual approach, and a case approach. The legal materials used consist of primary, secondary, and tertiary legal materials that are analyzed qualitatively. The results of the study show that law enforcement against private actors still faces various normative and practical obstacles, including the lack of optimal implementation of corporate criminal liability, the difficulty of proving the relationship between the actions of private actors and state financial losses, the weak tracing of assets resulting from criminal acts, and the lack of coordination between law enforcement agencies. Therefore, it is necessary to strengthen regulations, harmonize law enforcement policies, optimize asset recovery mechanisms, and increase the capacity of law enforcement officials so that the eradication of corruption involving private actors can be carried out more effectively, fairly, and provides legal certainty.

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