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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 274 Documents
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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.
Determination Of Notary Service Fees For The Preparation Of Authentic Deeds In Payakumbuh City Rani Permata Sari; Ali Arben
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
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Abstract

The emergence of improper competition among notaries is partly due to the imposition of service charges or honorariums that are lower than the provisions outlined in the Law and the Ethical Guidelines. This is very contrary to what is regulated by the UUJN and the Notary Code of Ethics, because notaries are prohibited from making efforts to determine service rates below the standard to get as many clients as possible, but in practice there are notaries who do this. For this reason, in cases like this, there needs to be supervision by the Notary Supervisory Board regarding the implementation of Notary honorariums. "From several percent of the sociological and economic value needs to be determined" This is very difficult because the Notary determines the exact sociological value of the deeds being made. In reality, UUJN Article 36 paragraph 2 is less than satisfactory, it can be said that the amount of honorarium made by public officials is based on the exact economic value and the exact sociological value of all deeds made. a public official whose function is to prepare authentic deeds. The code of ethics aims to ensure that every action taken by a notary is based on the principles of professionalism, objectivity, and the interests of the community and the state.
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
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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.
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 Putri, Dyah Maharani
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.v9i1.7810

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.
Civil Law Analysis of Default in Land Sale and Purchase Agreements Dewa Gede Bayu Permana
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.v9i1.7777

Abstract

This study examines the issue of default in land sale and purchase agreements in Indonesia, focusing on the characteristics of default, effective and fair dispute resolution mechanisms, and the role of the principle of good faith in preventing and handling them. The method used is normative juridical with a literature review of the Civil Code, the Basic Agrarian Law, and related court decisions. The results show that default can take the form of various types of contract violations that have serious legal implications such as cancellation of the agreement and demands for compensation. Dispute resolution mechanisms include litigation and alternative channels such as mediation and arbitration that can improve efficiency and fairness. The principle of good faith is the main foundation in the implementation of agreements and dispute resolution to create trust and legal certainty. The study recommends strengthening regulations, legal education, and the development of alternative mechanisms to strengthen legal protection in land sale and purchase transactions in Indonesia.
Legal Accountability in Cases of Financial Report Manipulation in Business Entities Anak Agung Gde Agung Asmara Putra
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.v9i1.7778

Abstract

Financial statement manipulation within the corporate environment is a crucial issue in the modern corporate legal system, impacting corporate integrity and market confidence. This study aims to analyze the forms and modes of financial statement manipulation in Indonesia and internationally, examine the application of fiduciary duty and good corporate governance (GCG) principles in preventing it, and explain the legal consequences and impact of manipulation on minority shareholders, investors, and other stakeholders. The research method used is normative with a legislative, conceptual, and case study approach. The results reveal various modes of manipulation such as revenue overstatement, understatement of liabilities, dummy transactions, and window dressing, which are detrimental to the economy and give rise to criminal, civil, and administrative legal consequences. The implementation of fiduciary duty and GCG has proven effective as a preventive measure to maintain transparency and accountability in financial statements. Financial statement manipulation not only harms investors and minority shareholders but also undermines corporate credibility and capital market stability. Therefore, strengthening internal oversight, audit committees, and strict law enforcement are essential to prevent manipulation practices and maintain public trust.
Challenges Of Electronic Evidence In Law Enforcement In The Era Of Digital Technology Guna Harta
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.v9i1.7779

Abstract

Evidence in court plays an important role in a case. This is the basis for judges in viewing a legal event. Criminal acts in the modern era, a sophisticated electronic technology has become a new tool for perpetrators of criminal acts, where these perpetrators take advantage of the complexity and speed of technology. This requires law enforcement officers to rely on electronic evidence (digital evidence) in uncovering a crime. However, the existence of electronic-based evidence in Indonesian criminal procedure law faces fundamental legal challenges, such as in terms of legal construction, authenticity standards, and its application in court. This study aims to analyze the effectiveness of electronic evidence. The definition of evidence in Law 1 of 2024, concerning Amendments to Law Number 11 of 2008 concerning electronic information and transactions (ITE Law). This study uses Normative Jurisprudence with a conceptual legislative approach. The research findings indicate that although electronic evidence has been explicitly recognized as valid evidence, its practical implementation still faces challenges, including doubts among judges regarding its authenticity, technical complexity requiring specialized expertise, and inconsistent presentation standards in court. Further harmonization, socialization, and increased capacity of law enforcement in handling electronic evidence are needed to ensure the effectiveness of money laundering eradication efforts.
Legal Implications of ESG Integration on Talent Management Policies in Indonesia's Renewable Energy Sector: An Analysis of Regulations and Corporate Practices Syaiful Ali; Hery Chariansyah; Heryawan Heryawan
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
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Abstract

The energy transition in Indonesia demands corporate governance restructuring through the integration of Environmental, Social, and Governance (ESG) criteria, which is currently transforming from voluntary disclosure to mandatory compliance. This article analyzes how energy regulations in Indonesia, particularly regarding the Domestic Component Level (TKDN) and sustainability reporting, directly impacts the reconstruction of talent management policies. The novelty of this research lies in filling the interdisciplinary research gap that bridges upstream economic law with downstream corporate labor law. Utilizing a normative-juridical research method and an empirical approach, the study finds that sectoral regulatory fragmentation and extreme skills gaps serve as the primary obstacle in fulfilling corporate legal compliance. The results of multiple linear regression analysis and Structural Equation Modeling-Partial Least Squares (SEM-PLS) demonstrate a coefficient of determination ($R^2$) value of 0.635, confirming that 63.5% of the variance in human resource sustainability is significantly influenced by the integration of Green Human Resource Management (Green HRM) and talent management. Compliance with energy regulations compels corporations to adopt Green HRM to mitigate legal risks and fulfill the 2060 Net Zero Emission (NZE) ambition. Legal engineering through the harmonization of the RPOJK draft adoption of IFRS S2, alongside the digitization of HR master data, is an absolute prerequisite for mitigating employment greenwashing risks and maintaining corporate legal compliance.
Criminal Liability of Online Gamblers Based on the Roles of Bookies, Operators, Affiliates, and Players Bara Libra Sagita; Gunardi Lie; Ade Adhari
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
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Abstract

This study examines the criminal liability of online gambling perpetrators in Indonesia based on the roles of bookies, operators, affiliates, and players within the online gambling system. The analysis was conducted using a juridical-normative approach, examining regulations such as Article 303 of the Criminal Code and the ITE Law, as well as recent court decisions. The results show that levels of criminal liability vary based on the perpetrator's role, involvement, and intent, with bookies as the primary perpetrators bearing the heaviest responsibility. Operators and affiliates can be subject to criminal sanctions for facilitating and promoting online gambling activities. Players are subject to proportionate sanctions, taking into account aspects of awareness and socio-psychological factors such as addiction. Law enforcement faces challenges from technological developments, perpetrator anonymity, and jurisdictional boundaries, necessitating regulatory strengthening, law enforcement capacity building, cross-border cooperation, and public education. This study is limited to literature and regulatory analysis, therefore, empirical research is needed to delve deeper into socio-cultural issues and technical barriers in the field.

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