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INDONESIA
Indonesian Comparative Law Review
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26552353     EISSN : 26556545     DOI : 10.18196/iclr
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Indonesian Comparative Law Review (ICLR) (ISSN: 2655-2353, E-ISSN:2655-6545 is a periodical scientific-journal published by the Faculty of Law, Universitas Muhammadiyah Yogyakarta in collaboration with the Indonesian Association of Comparative Laws. The journal will be published twice a year in December and June. ICLR’s vision is to be a leading scientific journal in comparative law. ICLR has a unique approach in creating innovative discourse on harmonization among legal systems. ICLR will receive many articles from legal scholars from reputable universities worldwide.
Arjuna Subject : Umum - Umum
Articles 96 Documents
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Insolvency Proceedings: ASEAN and EU Comparison on the Rules of Foreign Court Jurisdiction Anggriawan, Rizaldy
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11621

Abstract

Due to a lack of uniformity or harmonization of laws and regulations, cross-border insolvency has remained an issue in the ASEAN region. ASEAN economic openness with the implementation of the ASEAN Free Trade Area (AFTA) and ASEAN Economic Community (AEC) may create issues at some points as investors compete to dominate the ASEAN while assets are located not only on their own territory but also in other ASEAN member countries. On some occasions, they can fail to meet their debt payment obligations when performing international business transactions. As a result of the bankruptcy case, a legal arrangement may exist between the country in which the business actor is declared bankrupt and the country in which the bankrupt debtor's assets are located. This interaction between two or more countries involves a clash of jurisdictions. In order to counter such an issue, ASEAN may learn from what the EU has done over these decades. The study aims to compare the regulatory issue of foreign court jurisdiction in settling the insolvency cases both in ASEAN and EU. The paper is normative-qualitative legal research. It used a comparative, statute, and conceptual approach. It is found that in terms of cross-border insolvency, the European Union is far ahead of ASEAN, given that at least two major regulations in place, namely EC Regulation 1346/2000 and EU Regulation 2015/848, while ASEAN has almost nothing to offer at this time. The experience of the EU to formulate and implement a settled regulation on foreign court jurisdiction in settling the insolvency cases among EU member countries is one of the valuable lessons that ASEAN may take from the EU. 
The Salad Days of the EU Digital Service Tax Nugroho, Adrianto Dwi
Indonesian Comparative Law Review Vol 1, No 2 (2019)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1208

Abstract

Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the Digital Services Tax (DST) projects for a 3% tax chargeable on the revenues generated by corporations surpassing a certain threshold of global and EU yearly revenues. The initial plan is to tax these corporations with respect to their online placement of advertising, enabling of online marketplaces, and sales of collected user data. While the EU organs are still undergoing the due legislative processes on the proposal, two flaws of the DST may be argued, namely that it conflates features of direct taxes (i.e. income tax) with that of indirect taxes (i.e. value added tax); and that it embeds covert discriminatory measures against certain multinational corporations. The maturation of the DST depends on the formulation of sound legal principles and ingenious concept which would hallmark a DST regime from the corporate income tax one.
Optimizing Personal Data Protection in Indonesia: Lesson Learned from China, South Korea, and Singapore Diana Setiawati; Hary Abdul Hakim; Fahmi Adam Hasby Yoga
Indonesian Comparative Law Review Vol 2, No 2 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.2219

Abstract

Industrial revolution 4.0 offers both opportunities and challenges to all countries, including Indonesia. Personal data protection is necessary to encourage digital innovation. The existing regulation relating to personal data in Indonesia does not give sufficient protection especially with regard to the use of artificial intelligence and therefore is inadequate to encourage digital economic development. This paper aims to explore the importance of strong data protection regulation in Indonesia. This normative legal research employs comparative approach. Comparative study was made upon the development of personal data protection regulation in China, South Korea and Singapore. The study shows that these countries provide good lesson for Indonesia to learn in developing personal data protection regulation.
Comparative Study on Criminal Provisions on Regional Regulations Concerning Exclusive Breastfeeding Windayani, Tisa
Indonesian Comparative Law Review Vol 1, No 1 (2018)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1103

Abstract

Infant’s right on exclusive breastfeeding has been protected on Law No. 36/2009 on Health. One of the measurements in its protection is by using criminal provision. It is stated in Art. 200 and 201, each of which has criminal sanction to those obstructing the exclusive breastfeeding program. As an effort to implement this national policy, quite a numerous of provinces or even lower administrative regions had issued regulations concerning the same matter. Some of them have criminal provision as well, as can be seen in City Regulation of Cirebon No. 4/2016 on Early Initiation and Exclusive Breastfeeding and also in the City Regulation of Semarang No. 5/2014 on Early Initiation and Exclusive Breastfeeding. This paper will assess specifically the criminal provisions on those regional laws in a comparative perspective. The selection of the two laws is based on the preliminary study which found a quite unique form of criminal provisions on each laws. The analysis is also be based on art 200 and 201 Law No. 36/2009 and its derivative regulations as a normative measurement in national level, with which the two regional laws must be in line to. This research found that there are quite a significance differences between the two laws especially regarding the form of action that is criminally regulated. Variation also found on how the two laws fulfil what is demanded by the national criminal policy.
The Legal Status of Azov Sea and the Kerch Strait: Ukraine v. Russia Astutik, Zulfiani Ayu; Özaltın, Mert Ahmet
Indonesian Comparative Law Review Vol 3, No 2 (2021)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i2.11576

Abstract

The Black Sea has been the scene of conflict between coastal states throughout history. Recently, emerging Russia-Ukraine tension continues. The Russian Federal Security Service ("FSB") destroyed and captured three Ukrainian Military Ships and detained 24 of its personnel on November 23, 2018. As the dispute continued, Ukraine finally raised the matter to the International Tribunals on Law of The Sea ("ITLOS"). This tension, which reaches a hot conflict point from time to time, causes legal changes in the Black Sea eventually. This article discusses the current legal status of Crimea, the Sea of Azov, and the Kerch Strait and aims to explain from the perspective of Russia, Ukraine, and Turkey. The study shows how the conflict environment in the region has a changing effect on the existing maritime borders and whether Russia’s act is a part of violation of the UNCLOS and International Law.
A Comparative Legal Studies of Abortion Policies in Indonesia, Malaysia and England Firzaa, Nur Ras
Indonesian Comparative Law Review Vol 2, No 1 (2019)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.2114

Abstract

This paper aims to address the issue of abortion from the perspective of Malaysian law, Indonesian law, English law and Islamic Jurisprudence. It will look into the three national laws to extricate ruling in regards to abortion and simultaneously making an effort to have knowledge on the ruling of abortion taking into consideration of Islamic Jurisprudence. This paper also critically discussed the law cases that had been decided by courts in each jurisdiction and made comparison to identify both the similarities and dissimilarities. The paper had reached some fundamental outcome which are: Malaysian law and Indonesian law impede abortion except in case of necessity and when there are reasonable justifications, however, English law provides that abortion can be done if the fetus is less than 24 weeks of pregnancy. In addition, the scholars are in consensus that abortion is prohibit when the fetus starts to breath.
“Virtual” v.s. “Reality”— On Taxing E-Sports Virtual Goods Transaction in Indonesia Sung, Ming-Hsi; Umar, Wahyudi
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11159

Abstract

In technological advances, the emergence of various online games that have generated billion dollars has attracted the attention of the government currently. The most of its revenue comes from the sale of virtual item (item in-game) which have almost zero marginal cost of production. In 2019, Indonesia contributed 624 million dollars, equivalent to 8.7 trillion rupiah for mobile gaming.According to Mirza Adityaswara, Senior Deputy Governor of the Bank of Indonesia (BI), this phenomenon will bring the money out of Indonesia, then it makes Indonesia’s balance of trade (BOT) deficit.Indonesia’s BOT has been facing shortfalls in recent years. In 2019, the BOT decreased by 61.7%, the deficit reached -US$1,933,90 million. This paper argue that Indonesia should take the case aquo as new tax base in order to resolve her deficit. An online game has its own currency which obtained through purchases using real money. This lead to trading real money for virtual objects, ‘land’ and ‘characters’ in-game. Uniquely, item in-game transaction is not only done by the developers to players but also players to players. Therefore, the phenomenon brings with it familiar legal issue such as sales tax. This paper intends to introduce the situation the current situation of case a quo in Indonesia and asserting the urgency and challenges of case aquo taxation in Indonesia.
Facing the Industrial Revolution 4.0: Taiwanese and Indonesian Perspective Hardyanthi, Try; Al Ghozali, Falah; Wahyu, Muhammad Arizka
Indonesian Comparative Law Review Vol 1, No 2 (2019)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1209

Abstract

Industrial Revolution 4.0 offers both challenges and opportunities for all countries. Every country has to adopt best strategies to deal with its dynamic and complexity. This paper aims at discussing the legal policies adopted by Indonesia and Taiwan to face this industrial revolution. This research employs a descriptive- qualitative method with comparative approach. It is found that Industrial Rrevolution 4.0, also known as the intelligent industry, seeks to transform a company into an intelligent organization to achieve the best business results. Indonesia officially launched the road-map called “Making Indonesia 4.0” in 2018. In the same year, Indonesia has started to set up the main plain of the program for five focuses sectors ex: food and drink, textile and clothing, automotive, chemist and electronic, and additional ten cross priority sectors. While Taiwan proposed its own version of Industry 4.0 called “Productivity 4.0” in 2014. This includes the use of large quantity of robots and production lines, the automation of manufacturing procedures, the introduction of Industry 4.0 and Internet of Things (IoT) technology, and cloud computing for immediate data processing. It makes Industry 4.0 as the national policy for industrial transformation.
Protecting the Rights of Mental Health Patients: Comparative Study between Indonesia and Taiwan Wahyu, Muhammad Arizka; Elven, Tareq Muhammad Aziz
Indonesian Comparative Law Review Vol 2, No 2 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.2220

Abstract

The phenomenon of human shackling upon people with mental health disorder are still found in Indonesia. The latest data from Human Rights Watch shows that more than 18,800 people now live in shackled in Indonesia. The paper aims to elaborate the existing regulation on mental health patients in Indonesia and analyze necessary steps to be taken by the Indonesian Government to provide better protection for mental health patients. This normative legal research employs comparative approach. Comparison was made with Taiwan. The study shows that human shackling still persists in Indonesia due to some reasons including the inadequacy of regulations, the lack of mental health hospitals, the shortage of psychiatrists and other mental health providers, as well as the lack of educations.
Arbitration Agreement in Taiwan Arbitration Regulations in a Comparative Perspective Wan, Ju-Yeh
Indonesian Comparative Law Review Vol 1, No 1 (2018)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1102

Abstract

As far as arbitration agreement is concerned, it is suggested that the Taiwan Arbitration Act1 (as last amended on 2 December 2015, formerly named the Commercial Arbitration Act, came into force on 24 December 1998, after the reform of the arbitration law in Taiwan.) is trying to meet the needs of further development of Taiwanese arbitration, particularly international commercial arbitration. Article 1, Article 2 and Article 3 of the Taiwan Arbitration Act set out some criterion on adjudicating the validity of an arbitration agreement. This thesis try to make a comparative study of the Taiwanese arbitration system with other arbitration systems from arbitration agreement perspectives and hope possibly to improve Taiwan Arbitration Law. Proceeding an arbitration should be based on a valid agreement to arbitrate. This comparative study focuses on the issue relating to arbitration agreement.

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