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INDONESIA
HUKUM BISNIS
Published by Universitas Narotama Surabaya
ISSN : -     EISSN : 24600105     DOI : https://doi.org/10.31090/hukumbisnis.v3i1.829
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
The Journal of Business Law contains scientific articles, research results and community service. The scope is in the fields of business law, sharia economic law, civil law, government law and notary law
Arjuna Subject : Umum - Umum
Articles 183 Documents
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KEWENANGAN PENAGKAPAN TANPA SURAT PENAHANAN DALAM PERSPEKTIF TEORI KEWENANGAN DISKRESI Dewantoro, Dewantoro
Jurnal HUKUM BISNIS Vol 10 No 2 (2026): Volume 10 No 2 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Arrests without a detention warrant in the Indonesian legal system often spark debate, particularly regarding the application of the authority of law enforcement officers. The theory of discretionary authority is relevant to explaining whether arrests without a detention warrant are justifiable. Discretionary authority gives law enforcement officers the flexibility to make decisions based on legal considerations, even if not specifically regulated by law. In practice, this authority is often applied in urgent situations, where swift action is required without waiting for a valid detention warrant. This study aims to analyze the application of discretionary authority in arrests without a detention warrant using normative legal research methods. This approach emphasizes legislation and concepts. Keywords: authority, arrest, detention warrant, discretion
TINJAUAN YURIDIS TERHADAP PENYALAHGUNAAN KEWENANGAN DALAM PENANGGUHAN PENAHANAN Cahyadi, Rizal
Jurnal HUKUM BISNIS Vol 10 No 2 (2026): Volume 10 No 2 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Suspension of detention is a right stipulated in the Indonesian criminal law system, which serves as protection for suspects or defendants undergoing legal proceedings. However, in practice, this authority is often abused by law enforcement officials. Abuse of authority in suspending detention can result in a failure to realize the principle of justice that should be received by all parties involved in the criminal justice system. This research is a normative legal study using an approach that focuses on statutes (statute approach) and relevant legal concepts (conceptual approach). Keywords: Abuse of authority, suspension of detention, criminal law
ADAPTASI HUKUM PERIKATAN DAN HUKUM DAGANG INDONESIA TERHADAP TRANSAKSI EKONOMI DIGITAL: KAJIAN NORMATIF ATAS KETIDAKMEMADAIAN KODIFIKASI Firdany, Irza Ahmad
Jurnal HUKUM BISNIS Vol 10 No 2 (2026): Volume 10 No 2 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

This study examines the normative inadequacy of Indonesian contract law (Book III of the Civil Code) and commercial law (KUHD) in addressing the realities of digital economy transactions. Both codifications are products of Dutch legal transplantation designed for a 19th-century economy; the academically relevant question is not whether they are adequate, they clearly are not, but at which points the inadequacy is most severe and what needs to be done. Normative legal research methodology is employed with statutory, conceptual, and comparative approaches. Five normative gaps are identified and analyzed in depth: (1) legal uncertainty regarding the moment and place of electronic contract formation; (2) absence of a clear platform liability regime; (3) inconsistency between rules of evidence in the Civil Code and the ITE Law; (4) the KUHD's inability to qualify digital financial instruments; and (5) a legal vacuum in small-claim digital dispute resolution. The study argues that the adaptive interpretation approach that has been relied upon has structural limits that cannot be overcome without systemic legislative renewal. Keywords: Contract Law, Commercial Law, Electronic Contract, Digital Platform, Codification Reform
PERTIMBANGAN PUTUSAN HAKIM DALAM PERKARA PIDANA ANAK PENYAKAHGUNAAN NARKOTIKA DENGAN UU SPPA FRIJANTO, MOCHAMAD ARIEF
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

This article aims to analyze the judge's considerations in deciding a drug abuse case involving a child, based on Decision Number 1/Pid.Sus-Anak/2023/PN Sda. This study uses a normative juridical method with a case approach. Data sources consist of primary and secondary legal materials collected through literature and document studies. The analysis was conducted using deductive reasoning, namely drawing conclusions from general principles to specific cases. The results of the study indicate that the judge's considerations in the case were basically in accordance with the Juvenile Criminal Justice System Law (UU SPPA). The evidentiary process was also deemed to fulfill the elements of the article charged by the Public Prosecutor in accordance with the provisions of Article 183 of the Criminal Procedure Code. In addition, the trial implementation followed the principles of child protection as stipulated in the UU SPPA, namely ensuring that children are tried through the Juvenile Criminal Justice System. However, this study found weaknesses in the judge's decision, as several important principles and provisions of the UU SPPA were ignored. This results in the verdict being deemed inappropriate and tending to burden the child defendant, contradicting the principle of child protection in the judicial process. Therefore, this article emphasizes the importance of applying the principle of the best interests of the child in every decision in criminal cases involving children. Keywords: Children in Conflict with the Law, Drug Abuse, Child Protection Act
KONSTRUKSI PENGAMPUNAN PAJAK PAJAK PENGHASILAN (PPh) Pasal 23 DI INDONESIA Tjoa, Robby; Yohanes, Yohanes; Tajib, Eddy
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Tax plays a crucial role as a primary instrument in supporting national development, serving as one of the main pillars of state revenue. Among the various tax instruments, Income Tax (PPh), particularly Article 23 (PPh 23), holds significant importance because it governs the withholding of tax on income derived from capital, services, rent, and certain types of rewards or appreciation. The implementation of PPh 23 is intended to ensure fairness, expand the tax base, and prevent tax evasion through third-party withholding mechanisms. However, in practice, challenges remain regarding the effectiveness and compliance of PPh 23, especially due to differing interpretations of taxable objects and the lack of awareness among taxpayers. To address these issues, the tax amnesty policy has emerged as an essential fiscal instrument aimed at improving voluntary compliance, expanding the taxpayer database, and strengthening the legal construction of PPh 23. Indonesia has previously implemented this policy through Law Number 11 of 2016 concerning Tax Amnesty, which provided an opportunity for taxpayers to disclose unreported assets with the promise of certain benefits and legal certainty. This study employs a normative legal research method with a statutory and conceptual approach to analyze the regulatory framework of Income Tax Article 23 in relation to tax amnesty. The objective is to explore how tax amnesty contributes to enhancing taxpayer compliance and reinforcing the legal certainty of PPh 23 enforcement within Indonesia’s tax system. Keywords: Construction, Tax Amnesty, Income Tax Article 23
KEDUDUKAN NEGARA SEBAGAI KREDITOR ATAS UTANG PAJAK DAN PINJAMAN BADAN USAHA MILIK NEGARA (BUMN) DALAM PERSPEKTIF HUKUM KEPAILITAN DI INDONESIA ADIONO, YOSEP BAYU
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Bankruptcy in State-Owned Enterprises (SOEs) has raised debates, especially regarding the position of the State as a creditor of tax debts, subsidies, and loans. In practice, bankruptcy not only involves the relationship between debtors and private creditors, but also involves the State's fiscal interests stemming from tax obligations and various forms of public financing. A fundamental issue arises when the bankruptcy estate of an SOE is insufficient to pay off all obligations, necessitating a determination of the priority order of payment among creditors. At this point, the question arises whether State creditors with claims on taxes and loans have a higher position than private creditors, including other secessionist and preferred creditors. Bankruptcy law in Indonesia through Law No. 37/2004 on Bankruptcy and PKPU (Bankruptcy Law), the Civil Code, and tax regulations provide a legal basis for the classification of creditors, namely separatist, preferred, and concurrent creditors. However, the position of the State's debt in this structure is still subject to various interpretations. Tax debts are explicitly classified as State receivables that enjoy preferential rights, but these rights remain under the position of separatist creditors that have material security. Meanwhile, the position of loans and subsidies from the State to SOEs has not been strictly regulated, giving rise to potential legal uncertainty in the bankruptcy process. This research is a normative legal research through a statutory approach and conceptual approach. Keywords: BUMN, Creditors, Bankruptcy, Priority of Payment.
UTANG DARI PINJAMAN ONLINE SEBAGAI DASAR PERMOHONAN PAILIT DALAM PERSPEKTIF HUKUM KEPAILITAN Hidayat, Irfan
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

The rapid development of financial technology (fintech) has significantly transformed financial transaction mechanisms, particularly through the emergence of peer-to-peer (P2P) lending-based online loan services that have become increasingly popular among the public. These platforms facilitate lending and borrowing activities directly between individuals or institutions without the intermediation of traditional financial institutions. However, along with this innovation, new legal challenges arise, especially regarding the status of debts originating from online loans and their potential to serve as the basis for bankruptcy petitions. Under Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations (PKPU), the definition of debt is broad, encompassing all monetary obligations, both present and future, as long as they are collectible and enforceable by the creditor. Therefore, debts arising from online loan agreements that satisfy the legal conditions of contracts as stipulated in Article 1320 of the Indonesian Civil Code—which include mutual consent, capacity, a certain subject matter, and a lawful cause—can be categorized as valid debts within the framework of bankruptcy law. This study adopts a normative juridical research method utilizing both statutory and conceptual approaches. Through this method, the research aims to analyze the legal construction of online loan debts in relation to bankruptcy law, evaluate the extent of legal protection for creditors and debtors, and provide a clearer understanding of how fintech-based debt relationships fit within Indonesia’s existing legal system. Keywords: Online Loan, Bankruptcy Petition, Bankruptcy Law.
KEWENANGAN PENGADILAN TATA USAHA NEGARA (PTUN) DAN PENGADILAN PAJAK DALAM SENGKETA ADMINISTRASI PERPAJAKAN Suseno, Bambang
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

The taxation sector plays a strategic and vital role as the main source of state revenue, serving as a cornerstone for financing national development. However, the interaction between taxpayers and the tax authorities (fiskus) often gives rise to tax disputes due to differences in interpretation and implementation of tax regulations. To address these disputes, the government established a special judicial body through the Tax Court Law, which grants the Tax Court exclusive authority to examine and adjudicate tax cases. The enactment of this law has led to the assumption that all tax-related disputes must be settled solely within the Tax Court’s jurisdiction. Nevertheless, in practice, there remain instances where tax cases are filed with other judicial institutions, particularly the State Administrative Court (PTUN). This situation creates jurisdictional ambiguity and legal debate over the boundaries of authority between the Tax Court and PTUN, especially in cases involving Tax Assessment Letters (Surat Ketetapan Pajak/SKP) and objection decisions issued by the tax authorities. This study employs a normative legal research method with statutory and conceptual approaches to analyze the distribution of authority between these judicial institutions. The research aims to provide clarity on jurisdictional limits, ensure legal certainty in resolving tax disputes, and strengthen the institutional framework of tax justice in Indonesia. Keywords: authority, State Administrative Court, Tax Court, Tax Assessment Letter (SKP)
KEPASTIAN HUKUM ATAS SURAT KETERANGAN BEBAS PAJAK PENGHASILAN ATAS HARTA WARIS TANAH DAN/ATAU BANGUNAN TAJIB, EDDY; ISMAN, ALI YUS; TEGUH, STEVEN
Jurnal HUKUM BISNIS Vol 10 No 1 (2026): Volume 10 No 1 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Legal certainty is one of the fundamental principles in the implementation of the taxation system in Indonesia, especially with regard to the collection of Income Tax (PPh) on the transfer of land and/or building rights. In practice, inherited assets in the form of land and buildings often cause doubts for the heirs. This is because although normatively inheritance is not included as an Income Tax object, the process of transferring rights still requires an Income Tax Exemption Certificate (SKB) issued by the Directorate General of Taxes. The SKB functions as an important instrument that ensures the transfer of inherited property is free from tax obligations and provides a guarantee of legal certainty for the heirs in obtaining rights to the heir's property. This research uses a normative legal research method with a statutory approach and a conceptual approach. The statutory approach is taken through a study of the Income Tax Law, Minister of Finance Regulations, and Director General of Taxes Regulations governing the requirements and procedures for the issuance of SKB PPh. Meanwhile, the conceptual approach is used to explain the meaning of legal certainty and the position of SKB as a means of protecting taxpayer rights in the context of the transfer of inherited property. Keywords: Legal Certainty, Exemption Certificate, Income Tax, Inherited Assets
SANKSI PIDANA DALAM PERATURAN PERUNDANG-UNDANGAN HAK KEKAYAAN INTELEKTUAL BERDASARKAN PRINSIP ULTIMUM REMEDIUM SULISTIANO, VERRELL TRISTAN
Jurnal HUKUM BISNIS Vol 10 No 2 (2026): Volume 10 No 2 2026
Publisher : Fakultas Hukum Universitas Narotama

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Abstract

Intellectual Property Rights (IPR) fundamentally constitute private rights arising from civil legal relations and primarily aim to protect the economic interests of right holders. Nevertheless, Indonesian legislation incorporates criminal sanctions as an enforcement mechanism, as reflected in Law Number 28 of 2014 on Copyright, Law Number 13 of 2016 on Patents, and Law Number 20 of 2016 on Trademarks and Geographical Indications. The deployment of criminal law within the domain of private rights raises significant theoretical and policy concerns, particularly regarding the principle of ultimum remedium, which requires criminal sanctions to function as a last resort. This research critically examines whether criminalization within the Indonesian IPR regime genuinely reflects the ultimum remedium principle or instead indicates a tendency toward overcriminalization. Employing normative legal research with statutory and conceptual approaches, the study finds that although most IPR offenses are complaint-based, the severity of criminal penalties and the broad scope of criminal provisions risk transforming criminal law from a protective instrument into a disproportionate coercive mechanism. Such development potentially distorts the balance between exclusive rights protection and public interest, while blurring the boundary between private and public law enforcement. This study argues for a recalibration of criminal law policy in the IPR regime, limiting criminal sanctions strictly to large-scale, commercial, and systemic infringements, thereby preserving the principles of ultimum remedium, legal certainty, and substantive justice. Keywords: Intellectual Property Rights, criminalization, ultimum remedium, overcriminalization, criminal law policy

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