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JURNAL USM LAW REVIEW
Published by Universitas Semarang
ISSN : -     EISSN : 26214105     DOI : http://dx.doi.org/10.26623/julr.v2i2.2266
Core Subject : Social,
Social Sciences
Journal USM LAW REVIEW (JULR) is an academic journal for Legal Studies published by Master of Law, Semarang University. It aims primarily to facilitate scholarly and professional discussions over current developments on legal issues in Indonesia as well as to publish innovative legal researches concerning Indonesian laws and legal system. The focus and scope of this journal are legal problems in the fields of Criminal Law; Civil Law; Constitutional Law; International Law; Administrative Law; Islamic Law; Business Law; Medical Law; Environmental Law; Adat Law; Agrarian Law; Legal Philosophy.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 682 Documents
 58   59   60   61   62 
Perbandingan Kepastian Hukum Kepemilikan Rumah Susun di Indonesia dan Singapura Stella Stella; Benny Djaja
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14342

Abstract

This study aims to analyze the legal framework governing apartment ownership in Indonesia and Singapore and to compare the degree of legal certainty provided by both systems in protecting owners’ rights. Legal certainty of apartment ownership in Indonesia still faces several issues, including the dependence of Ownership Rights to Apartment Units (HMSRS) on land rights, a non-integrated registration system, and the evidentiary weakness of Apartment Ownership Certificates (SHMSRS) which remain challengeable. This research is important due to the limited comparative studies examining legal certainty of apartment ownership through indicators of ownership structure, registration systems, relationship with land rights, and evidentiary strength of ownership certificates. This research employs normative legal methods through statutory, conceptual, and comparative approaches. The findings reveal that Indonesia still experiences regulatory fragmentation, dependence of HMSRS on land rights status, and a non-integrated registration system, while Singapore applies a centralized electronic registration system based on the principle of indefeasibility of title which provides stronger legal certainty. The study concludes that the integration of legal and registration systems constitutes the primary factor in determining legal certainty of apartment ownership. The novelty of this research lies in its comparative analysis that positions ownership structure, registration systems, relationship with land rights, and evidentiary strength of ownership certificates as the principal indicators of legal certainty in apartment ownership.     Penelitian ini bertujuan menganalisis pengaturan hukum kepemilikan rumah susun di Indonesia dan Singapura serta membandingkan tingkat kepastian hukumnya dalam menjamin perlindungan hak pemilik. Kepastian hukum kepemilikan rumah susun di Indonesia masih menghadapi berbagai persoalan, seperti ketergantungan Hak Milik atas Satuan Rumah Susun (HMSRS) terhadap hak atas tanah, sistem registrasi yang belum terintegrasi, dan kekuatan pembuktian Sertifikat Hak Milik atas Satuan Rumah Susun (SHMSRS) yang masih dapat digugat. Penelitian ini penting dilakukan karena kajian komparatif mengenai kepastian hukum kepemilikan rumah susun melalui indikator struktur hak, sistem registrasi, hubungan dengan hak atas tanah, dan kekuatan bukti kepemilikan masih terbatas. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan. Hasil penelitian menunjukkan bahwa Indonesia masih menghadapi fragmentasi regulasi, ketergantungan HMSRS terhadap status hak atas tanah, dan sistem registrasi yang belum terintegrasi, sedangkan Singapura menerapkan registrasi elektronik terpusat dengan prinsip indefeasibility of title yang memberikan kepastian hukum lebih kuat. Penelitian ini menyimpulkan bahwa integrasi sistem hukum dan registrasi menjadi faktor utama dalam membangun kepastian hukum kepemilikan rumah susun. Kebaruan penelitian terletak pada analisis komparatif yang menempatkan struktur hak, sistem registrasi, hubungan hak atas tanah, dan kekuatan bukti kepemilikan sebagai indikator utama kepastian hukum rumah susun.
Konflik Norma Pemanggilan Notaris dalam Perkara Pidana Perpajakan Ko Susy Tanzil; Benny Djaja
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14343

Abstract

This study aims to analyze the disharmony of norms concerning the summoning of notaries by law enforcement officials in tax crime cases between Article 66 of the Law on Notary Position and Article 7 paragraph (5) letter e of Supreme Court Regulation Number 3 of 2025. The urgency of this study arises from the absence of clear procedural synchronization, which creates legal uncertainty, overlapping authority, and potential violations of notarial confidentiality and due process of law. Previous studies have generally focused on the position of notaries as witnesses or on notarial ethics, but have not specifically examined the vertical normative conflict between the Law on Notary Position and Supreme Court Regulation Number 3 of 2025 in tax crime proceedings. This study employs a normative juridical method using statutory and conceptual approaches with qualitative legal analysis. The findings reveal that the summoning of notaries in tax crime cases must still obtain prior approval from the Notary Honorary Council as mandated by Article 66 of the Law on Notary Position. The novelty of this study lies in the formulation of a vertical harmonization framework that positions the Law on Notary Position as the primary procedural norm and Supreme Court Regulation Number 3 of 2025 as a technical evidentiary norm, thereby strengthening legal certainty, ensuring due process of law, and protecting the dignity of the notarial office.   Penelitian ini bertujuan untuk menganalisis disharmonisasi norma mengenai pemanggilan notaris oleh aparat penegak hukum dalam perkara pidana perpajakan antara Pasal 66 Undang-Undang Jabatan Notaris dan Pasal 7 ayat (5) huruf e Peraturan Mahkamah Agung Nomor 3 Tahun 2025. Urgensi penelitian ini muncul karena belum adanya sinkronisasi prosedural yang jelas sehingga menimbulkan ketidakpastian hukum, tumpang tindih kewenangan, serta potensi pelanggaran terhadap kerahasiaan jabatan notaris dan due process of law. Penelitian sebelumnya umumnya hanya membahas kedudukan notaris sebagai saksi atau etika profesi notaris, namun belum secara khusus mengkaji konflik norma vertikal antara UUJN dan Perma 3/2025 dalam perkara pidana perpajakan. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual serta analisis hukum kualitatif. Hasil penelitian menunjukkan bahwa pemanggilan notaris dalam perkara pidana perpajakan tetap wajib memperoleh persetujuan Majelis Kehormatan Notaris sebagaimana diatur dalam Pasal 66 UUJN. Kebaruan penelitian ini terletak pada perumusan kerangka harmonisasi vertikal yang menempatkan UUJN sebagai norma prosedural utama dan Perma 3/2025 sebagai norma teknis pembuktian, sehingga mampu memperkuat kepastian hukum, menjamin due process of law, dan melindungi martabat jabatan notaris.
Legal Protection for MSMEs Against Fictitious Orders in ShopeeFood Atika Sunarto; Ruth Amanda Sinaremare; Selvina Siahaan; Muhammad Ali Adnan
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14345

Abstract

This study examines the legal protection of Micro, Small, and Medium Enterprises (MSMEs) against fictitious orders on the ShopeeFood platform, particularly within Cash on Delivery (COD) transactions that generate financial losses for merchants. The research employs a normative-empirical juridical method using statutory, conceptual, and case approaches supported by interviews with MSME actors in Medan City and analyses of relevant legal regulations and platform policies. The findings reveal that fictitious orders constitute a form of consumer default and, in certain circumstances, may also fulfill the elements of unlawful acts in electronic transactions because consumers intentionally fail to receive and pay for ordered goods. Although legal protection is normatively available through the Civil Code, Consumer Protection Law, and Electronic Information and Transactions Law, its implementation remains ineffective due to weak consumer verification systems, limited access to electronic evidence, unclear platform liability standards, and inadequate compensation mechanisms. The study further demonstrates that digital platforms cannot merely be regarded as passive intermediaries because they exercise substantial control over transaction systems, user data, payment mechanisms, and dispute resolution procedures. The novelty of this research lies in its integrative analysis of the relationship between consumer default, platform accountability, and MSME protection within app-based food delivery ecosystems through a combined normative and empirical approach. This study contributes theoretically to the development of digital commerce liability discourse and practically proposes a regulatory framework emphasizing stronger platform accountability, technology-based fraud prevention, mandatory user verification, merchant compensation mechanisms, and accessible online dispute resolution systems to strengthen legal certainty and substantive protection for MSMEs in Indonesia’s digital economy.
Rechterlijk Pardon dalam KUHP Nasional: Batas Diskresi dan Kepastian Hukum Elma Fitria; Ariansyah Ariansyah
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14354

Abstract

This study aims to analyze the policy rationale underlying the regulation of judicial pardon (rechterlijk pardon) in the National Criminal Code and to formulate operational parameters for its implementation under Article 70 of the National Criminal Code. This issue is important because judicial pardon reflects a shift in Indonesian criminal law from a rigid retributive model toward a more humane approach based on substantive justice. Previous studies have generally focused on conceptual, comparative, and practical aspects of judicial pardon, but have not specifically formulated concrete operational parameters for judges in applying Article 70 of the National Criminal Code. This research employs a normative legal method using statutory, conceptual, and analytical approaches supported by secondary legal materials analyzed qualitatively. The results show that the implementation of judicial pardon requires measurable normative indicators to prevent excessive judicial discretion and sentencing disparity. These indicators are classified into three categories, namely subjective parameters, including the offender’s age, first-offender status, remorse, and likelihood of reoffending; objective parameters, including the seriousness of the offense, level of loss, and degree of culpability; and social parameters, including victim recovery, reconciliation, social impact, and public interest. The study concludes that judicial pardon can only function effectively when supported by clear judicial guidelines, proportional reasoning, and balanced protection of offenders, victims, and legal certainty.   Penelitian ini bertujuan untuk menganalisis dasar kebijakan pengaturan asas pemaafan hakim (rechterlijk pardon) dalam KUHP Nasional serta merumuskan parameter operasional penerapannya dalam Pasal 70 KUHP Nasional. Persoalan ini penting karena asas pemaafan hakim mencerminkan pergeseran hukum pidana Indonesia dari model retributif yang kaku menuju pendekatan yang lebih manusiawi berbasis keadilan substantif. Penelitian terdahulu umumnya berfokus pada aspek konseptual, komparatif, dan praktik penerapan rechterlijk pardon, namun belum secara khusus merumuskan parameter operasional yang konkret bagi hakim dalam menerapkan Pasal 70 KUHP Nasional. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan analitis yang didukung oleh bahan hukum sekunder serta dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa penerapan asas pemaafan hakim memerlukan indikator normatif yang terukur guna mencegah diskresi hakim yang berlebihan dan disparitas pemidanaan. Indikator tersebut diklasifikasikan ke dalam tiga kategori, yaitu parameter subjektif yang meliputi usia pelaku, status pelaku pertama, penyesalan, dan kemungkinan residivisme; parameter objektif yang meliputi tingkat keseriusan tindak pidana, besarnya kerugian, dan derajat kesalahan; serta parameter sosial yang meliputi pemulihan korban, perdamaian, dampak sosial, dan kepentingan publik. Penelitian ini menyimpulkan bahwa asas pemaafan hakim hanya dapat berfungsi efektif apabila didukung oleh pedoman yudisial yang jelas, pertimbangan yang proporsional, serta perlindungan yang seimbang terhadap pelaku, korban, dan kepastian hukum.
Rekonstruksi Asas Iktikad Baik dalam Alokasi Risiko Kontrak Energi Priyo Adi Sesotyo; Nihayatur Rohmah
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14380

Abstract

This study aims to reconstruct the principle of good faith as an equitable risk-allocation mechanism in energy contracts involving Electricity Sellers, Electricity Buyers, and Gas Suppliers. The urgency of this research stems from the persistence of trapped risk within Power Purchase Agreements (PPAs) and Gas Supply Agreements (GSAs), where Electricity Sellers bear the consequences of gas supply disruptions beyond their control. This study employs a normative juridical method using statutory, conceptual, case, and comparative approaches analyzed through a qualitative-prescriptive framework. The findings reveal that the existing risk-allocation model fails to reflect contractual fairness because it is inconsistent with the risk follow control principle, while the application of force majeure remains confined to the doctrine of legal impossibility and inadequately addresses commercial impracticability. The novelty of this research lies in the doctrinal reconstruction of the good faith principle into a risk-follow-control-based framework implemented through deemed availability relief, incremental fuel cost pass-through, contractual rebalancing, and loss-sharing mechanisms. This framework strengthens legal certainty, commercial fairness, project bankability, and the sustainability of the energy transition toward Net Zero Emissions (NZE).   Penelitian ini bertujuan merekonstruksi asas iktikad baik sebagai instrumen alokasi risiko yang berkeadilan dalam kontrak energi antara Penjual Jasa Listrik (PJL), Pembeli Listrik (PBL), dan Penyedia Gas (PSG). Urgensi penelitian berangkat dari praktik alokasi risiko dalam Power Purchase Agreement (PPA) dan Gas Supply Agreement (GSA) yang masih menimbulkan trapped risk, yaitu pembebanan risiko gangguan pasokan gas kepada PJL meskipun berada di luar kendalinya. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, kasus, dan komparatif yang dianalisis secara kualitatif-preskriptif. Hasil penelitian menunjukkan bahwa model alokasi risiko saat ini belum mencerminkan keadilan kontraktual karena tidak selaras dengan prinsip pengendalian risiko (risk follow control), sementara penerapan klausul force majeure masih berorientasi pada legal impossibility dan belum mengakomodasi commercial impracticability. Kebaruan penelitian terletak pada rekonstruksi doktrinal asas iktikad baik menjadi prinsip alokasi risiko berbasis risk follow control melalui mekanisme deemed availability relief, incremental fuel cost pass-through, contractual rebalancing, dan loss sharing. Rekonstruksi ini berkontribusi dalam memperkuat kepastian hukum, keadilan komersial, bankability proyek, dan keberlanjutan transisi energi menuju Net Zero Emissions (NZE).
Overlapping Authority dalam Penegakan Hukum Korupsi: Studi Perbandingan Indonesia, Singapura, dan Hong Kong Ayatusy Syifa; Fina Rosalina
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14384

Abstract

This study examines the institutional design of corruption law enforcement in Indonesia and compares it with the anti-corruption frameworks of Singapore and Hong Kong. The urgency of this research stems from the persistence of overlapping authority among the Corruption Eradication Commission (KPK), the Indonesian National Police, and the Attorney General’s Office, which potentially undermines legal certainty, institutional accountability, and enforcement effectiveness. This study employs normative legal research using statutory, conceptual, and comparative law approaches, supported by qualitative analysis of legal instruments and scholarly literature. The findings reveal that Indonesia’s multi-agency enforcement model creates jurisdictional fragmentation and overlapping authority, particularly in investigation, inquiry, supervision, and prosecution processes. In contrast, Singapore’s centralized model through the Corrupt Practices Investigation Bureau (CPIB) and Hong Kong’s integrated model through the Independent Commission Against Corruption (ICAC) provide clearer institutional mandates and stronger legal certainty. The novelty of this research lies in conceptualizing overlapping authority as a normative legal problem affecting legal certainty and proposing the concept of authority delimitation as a governance mechanism for corruption law enforcement. This study contributes theoretically to the discourse on the relationship between institutional design, legal certainty, and anti-corruption governance, while practically offering a model for strengthening inter-agency coordination, jurisdictional clarity, and institutional accountability within Indonesia’s anti-corruption framework.   Penelitian ini bertujuan menganalisis desain kelembagaan penegakan hukum tindak pidana korupsi di Indonesia serta membandingkannya dengan sistem pemberantasan korupsi di Singapura dan Hong Kong. Urgensi penelitian ini berangkat dari masih adanya overlapping authority antara Komisi Pemberantasan Korupsi (KPK), Kepolisian Negara Republik Indonesia, dan Kejaksaan Republik Indonesia yang berpotensi menimbulkan ketidakpastian hukum, menurunkan akuntabilitas kelembagaan, serta menghambat efektivitas penegakan hukum. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan hukum yang dianalisis secara kualitatif melalui kajian peraturan perundang-undangan dan literatur ilmiah. Hasil penelitian menunjukkan bahwa model multi-lembaga di Indonesia menyebabkan fragmentasi yurisdiksi dan tumpang tindih kewenangan, khususnya pada tahap penyelidikan, penyidikan, supervisi, dan penuntutan. Sebaliknya, model terpusat di Singapura melalui Corrupt Practices Investigation Bureau (CPIB) dan model integratif di Hong Kong melalui Independent Commission Against Corruption (ICAC) mampu menciptakan kejelasan mandat kelembagaan dan kepastian hukum yang lebih kuat. Novelty penelitian ini terletak pada konseptualisasi overlapping authority sebagai persoalan hukum normatif yang memengaruhi kepastian hukum serta pengembangan konsep delimitasi kewenangan sebagai instrumen tata kelola penegakan hukum korupsi. Kontribusi penelitian ini memperkaya kajian teoritis mengenai hubungan antara desain kelembagaan, kepastian hukum, dan pemberantasan korupsi, sekaligus menawarkan formulasi penguatan koordinasi, kejelasan yurisdiksi, dan akuntabilitas kelembagaan dalam sistem penegakan hukum korupsi di Indonesia.
Rekonstruksi Pengaturan Pelayanan Aborsi bagi Kelompok Rentan dalam Perspektif Hak Kesehatan Reproduksi Poedjiati Fen Siang; Yovita Arie Mangesti
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14407

Abstract

This study aims to formulate a legal reconstruction of abortion services for vulnerable groups from the perspective of reproductive health rights in Indonesia. Existing abortion regulations (Law No. 17/2023, Government Regulation No. 28/2024, and Ministry of Health Regulation No. 2/2025) continue to face normative and implementation gaps due to rigid bureaucratic procedures, criminal law ambiguities, social stigma, and legal uncertainty for medical personnel. Utilizing normative legal research with statutory and conceptual approaches, this paper analyzes regulatory disharmonies and barriers to healthcare accessibility. The findings reveal the urgency of normative reconstruction through the reformulation of Articles 117 and 118 of Government Regulation No. 28/2024, encompassing simplified evidence mechanisms based on medical-psychological assessments, gestational age discretion, legal protection for medical personnel, and an integrated victim-centered service system with affirmative action. The novelty of this study lies in an integrative reconstruction model combining human rights approaches, Philipus M. Hadjon's legal protection theory, Gustav Radbruch's legal purpose theory, and affirmative action policies. Theoretically and practically, this study contributes significantly to advancing health law doctrines and providing a strategic policy framework for regulatory harmonization to achieve legal certainty, substantive justice, and inclusive fulfillment of reproductive health rights for vulnerable groups.   Penelitian ini bertujuan merumuskan rekonstruksi hukum pelayanan aborsi bagi kelompok rentan dalam perspektif hak kesehatan reproduksi di Indonesia. Pengaturan aborsi yang berlaku (UU No. 17/2023, PP No. 28/2024, dan Permenkes No. 2/2025) masih menghadapi kesenjangan normatif dan implementatif akibat prosedur birokratis yang ketat, kerancuan pidana, stigma sosial, dan minimnya kepastian hukum bagi tenaga medis. Menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, kajian ini menganalisis disharmoni regulasi serta hambatan aksesibilitas layanan bagi kelompok rentan. Hasil penelitian menunjukkan perlunya rekonstruksi normatif melalui reformulasi Pasal 117 dan Pasal 118 PP No. 28/2024 yang mencakup penyederhanaan mekanisme pembuktian berbasis asesmen medis-psikologis, diskresi usia kehamilan, perlindungan hukum bagi tenaga medis, serta pembentukan sistem pelayanan terpadu berbasis korban dan aksi afirmatif. Kebaruan (novelty) penelitian ini terletak pada formulasi model rekonstruksi yang secara integratif memadukan pendekatan hak asasi manusia, teori perlindungan hukum Philipus M. Hadjon, teori tujuan hukum Gustav Radbruch, dan kebijakan afirmatif. Secara teoretis dan praktis, penelitian ini memberikan kontribusi signifikan dalam pengayaan doktrin hukum kesehatan serta menyediakan acuan kebijakan strategis untuk harmonisasi regulasi guna menjamin kepastian hukum, keadilan substantif, dan pemenuhan hak kesehatan reproduksi bagi kelompok rentan secara inklusif.
Reformulasi Rehabilitasi Narkotika Berbasis Melatonin dalam Sistem Hukum Kesehatan Indonesia Kartika Bunga Rezky; Diana Laila Ramatillah; Tuti Widyaningrum
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14460

Abstract

This study aims to analyse the reformulation of medical rehabilitation regulations through the integration of melatonin as a non-narcotic therapy within the Indonesian health law and narcotics law systems to ensure legal certainty, protection of the right to health, and sustainable recovery for narcotics addicts. The research is grounded in the academic problem that, although medical rehabilitation has been recognized under Indonesian narcotics law, there is no explicit regulation governing evidence-based non-narcotic therapies, resulting in legal uncertainty and the continued dominance of a penal approach in rehabilitation practices. This study employs a normative juridical method using statutory, conceptual, and comparative approaches. The novelty of this research lies in identifying the legal gap concerning evidence-based non-narcotic therapies and formulating a regulatory model for integrating melatonin into national rehabilitation standards, an issue that has not been comprehensively examined in previous studies. The findings indicate that the current rehabilitation framework remains characterized by normative inconsistency between health-oriented and penal-oriented approaches. Furthermore, melatonin possesses juridical and medical advantages because it is non-addictive, relatively safe, and consistent with the principles of evidence-based medicine. Therefore, harmonization between narcotics law and health law is necessary through the establishment of national rehabilitation guidelines that explicitly regulate non-narcotic supportive therapies to strengthen legal certainty, protect the right to health, and support sustainable recovery for narcotics addicts.   Penelitian ini bertujuan menganalisis pembaruan pengaturan rehabilitasi medis melalui integrasi melatonin sebagai terapi non-narkotika dalam sistem hukum kesehatan dan hukum narkotika Indonesia guna menjamin kepastian hukum, perlindungan hak atas kesehatan, dan pemulihan pecandu narkotika secara berkelanjutan. Penelitian ini berangkat dari permasalahan akademik berupa belum adanya pengaturan yang secara eksplisit mengakomodasi terapi non-narkotika berbasis evidence-based medicine dalam sistem rehabilitasi narkotika nasional, sehingga menimbulkan ketidakpastian hukum dan memperkuat dominasi pendekatan penal dalam praktik rehabilitasi. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif. Kebaruan penelitian ini terletak pada identifikasi kekosongan hukum terkait terapi non-narkotika berbasis pembuktian ilmiah serta perumusan model pengaturan integrasi melatonin ke dalam standar rehabilitasi nasional yang belum dikaji secara komprehensif dalam penelitian terdahulu. Hasil penelitian menunjukkan bahwa konstruksi rehabilitasi narkotika masih ditandai oleh ketidakharmonisan antara pendekatan kesehatan dan pendekatan penal. Selain itu, melatonin memiliki keunggulan yuridis dan medis karena bersifat non-adiktif, relatif aman, serta selaras dengan prinsip evidence-based medicine. Oleh karena itu, diperlukan harmonisasi antara hukum narkotika dan hukum kesehatan melalui pembentukan pedoman rehabilitasi nasional yang mengatur terapi pendukung non-narkotika guna memperkuat kepastian hukum dan pemulihan berkelanjutan.
Pengawasan Digital Kepatuhan Wajib Pajak dalam Sistem Self Assessment: Digital Monitoring of Taxpayer Compliance in the Self-Assessment System Suismu Deny Rinawati; Mastur Mastur; Muhammad Iqbal
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14478

Abstract

This study examines the effectiveness of digital taxpayer compliance monitoring within Indonesia’s self-assessment system under Minister of Finance Regulation Number 111 of 2025 and formulates strategies for strengthening digital tax supervision. The research is motivated by persistent taxpayer non-compliance, tax avoidance practices, and reporting inaccuracies amid the rapid digitalization of tax administration. Using a normative legal method with statutory, conceptual, comparative, and socio-legal approaches, this study analyzes the legal framework governing digital tax supervision. The findings indicate that PMK Number 111 of 2025 strengthens compliance monitoring through risk-based supervision, integrated digital systems, data analytics, and the Coretax platform, thereby improving transparency, efficiency, and taxpayer compliance. Nevertheless, challenges remain in technological infrastructure, data integration, cybersecurity, and digital literacy. The novelty of this study lies in positioning tax digitalization not merely as a service innovation but as a data-driven administrative control instrument within the self-assessment system. This research contributes theoretically to the development of digital tax governance studies and practically offers a framework for integrated digital supervision to enhance taxpayer compliance and optimize state revenue.   Penelitian ini menganalisis efektivitas pengawasan kepatuhan wajib pajak dalam sistem self-assessment berbasis digital berdasarkan Peraturan Menteri Keuangan Nomor 111 Tahun 2025 serta merumuskan strategi penguatan pengawasan perpajakan digital. Urgensi penelitian ini didasarkan pada masih rendahnya kepatuhan wajib pajak, praktik penghindaran pajak, dan ketidakakuratan pelaporan di tengah percepatan digitalisasi administrasi perpajakan. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, komparatif, dan sosio-legal. Hasil penelitian menunjukkan bahwa PMK Nomor 111 Tahun 2025 memperkuat pengawasan kepatuhan melalui pengawasan berbasis risiko, integrasi sistem digital, analisis data, dan optimalisasi Coretax sehingga meningkatkan transparansi, efisiensi administrasi, dan kepatuhan wajib pajak. Namun, implementasinya masih menghadapi kendala berupa keterbatasan infrastruktur teknologi, integrasi data, keamanan siber, dan literasi digital. Novelty penelitian ini terletak pada pengembangan konsep digitalisasi perpajakan sebagai instrumen kontrol administratif berbasis data, bukan sekadar inovasi pelayanan perpajakan. Kontribusi penelitian ini adalah memperkaya kajian digital tax governance serta menawarkan model pengawasan digital terintegrasi untuk meningkatkan kepatuhan wajib pajak dan optimalisasi penerimaan negara.
Reconstructing PMN Accountability in Indonesian State-Owned Enterprise Governance Muhammad Luthfi Ghifari; Sukarmi Sukarmi; Shinta Hadiyantina; Djumikasih Djumikasih
JURNAL USM LAW REVIEW Vol. 9 No. 3 (2026): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i3.14609

Abstract

This study aims to analyze the legal status of State Capital Participation (Penyertaan Modal Negara—PMN) granted to PT Permodalan Nasional Madani (PT PNM) and to formulate an integrated accountability framework capable of reconciling the normative conflict between state finance law and corporate law in Indonesian State-Owned Enterprises (SOEs). Existing studies have predominantly examined PMN from economic, asset management, or criminal law perspectives, leaving unresolved the legal uncertainty concerning separated state assets, directors’ liability, and the relationship between constitutional accountability and corporate governance. This research employs a normative juridical method using statutory, conceptual, and case approaches, with legal materials analyzed through doctrinal reasoning and systematic legal interpretation. The findings reveal that PMN should be understood as a hybrid legal institution that constitutionally remains part of state finance while being operationally managed under corporate governance principles, including separate legal personality, fiduciary duty, and the Business Judgment Rule. The novelty of this study lies in the formulation of a hybrid accountability framework integrating administrative accountability, fiduciary-based civil liability, and criminal liability as a proportional premium remedium, thereby establishing clear legal boundaries between legitimate business risk and unlawful management of state capital. This study contributes theoretically to the harmonization of state finance law and corporate governance, while providing a normative framework for strengthening legal certainty, regulatory coherence, and sustainable governance of Indonesian SOEs.

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