cover
Contact Name
Zaenal Arifin
Contact Email
zaenal@usm.ac.id
Phone
+6282242226898
Journal Mail Official
usmlawreview@usm.ac.id
Editorial Address
Jl. Soekarno - Hatta
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL USM LAW REVIEW
Published by Universitas Semarang
ISSN : -     EISSN : 26214105     DOI : http://dx.doi.org/10.26623/julr.v2i2.2266
Core Subject : Social,
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
Perlindungan Hukum Peralihan Hak Tanah dalam Kawasan Ibu Kota Nusantara Jihan Jawahir Nasution; Amad Sudiro
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.v9i3.14699

Abstract

This study aims to analyze the regulation of land sale and purchase following the establishment of the Nusantara Capital City and the legal protection afforded to parties in the implementation of land rights transfer approval. The study is prompted by changes in the land transfer mechanism requiring prior approval from the Nusantara Capital Authority as a land control instrument, creating legal uncertainty for sellers, buyers, and Notaries/Land Deed Officials (PPAT). Previous studies mainly examined land control policies and the authority of Notaries/PPAT without addressing the relationship between the approval mechanism and legal protection for parties acting in good faith. This research employs a normative legal method supported by empirical data using statutory, conceptual, and case approaches. The novelty of this study lies in analyzing the relationship between the approval mechanism of the Nusantara Capital Authority and the effectiveness of legal protection in land sale transactions. The findings indicate that the approval mechanism constitutes a legitimate administrative restriction based on the State's Right to Control Land doctrine. However, its implementation has not fully ensured legal certainty due to inconsistent procedures, administrative requirements, processing timeframes, and institutional coordination. Strengthening the governance of the approval mechanism is therefore essential to ensure legal certainty and legal protection.   Penelitian ini bertujuan menganalisis pengaturan jual beli tanah setelah penetapan Ibu Kota Nusantara serta perlindungan hukum bagi para pihak dalam pelaksanaan persetujuan pengalihan hak atas tanah. Urgensi penelitian berangkat dari perubahan mekanisme peralihan hak yang mensyaratkan persetujuan Otorita Ibu Kota Nusantara sebagai instrumen pengendalian pertanahan sehingga memengaruhi kepastian hukum bagi penjual, pembeli, dan Notaris/Pejabat Pembuat Akta Tanah (PPAT). Penelitian terdahulu lebih banyak membahas pengendalian pertanahan dan kewenangan Notaris/PPAT tanpa mengkaji hubungan mekanisme persetujuan tersebut dengan perlindungan hukum bagi pihak yang beriktikad baik. Penelitian ini menggunakan metode hukum normatif dengan dukungan data empiris melalui pendekatan perundang-undangan, konseptual, dan kasus. Kebaruan penelitian terletak pada analisis hubungan antara persetujuan Otorita Ibu Kota Nusantara dan efektivitas perlindungan hukum dalam transaksi jual beli tanah. Hasil penelitian menunjukkan bahwa persetujuan pengalihan hak merupakan pembatasan administratif yang sah berdasarkan prinsip Hak Menguasai Negara. Namun, implementasinya belum sepenuhnya menjamin kepastian hukum akibat belum seragamnya prosedur, persyaratan, jangka waktu pelayanan, dan koordinasi antarlembaga. Oleh karena itu, penyempurnaan tata kelola persetujuan pengalihan hak diperlukan untuk menjamin kepastian hukum dan perlindungan bagi para pihak.
Formalisasi Komunitas Pesisir Dan Penegakan Hukum Lingkungan: Studi Indonesia-Spanyol Endri Endri; Dian Mustika Intan; Ayu Efritadewi; Heni Widiyani; Irwandi Syahputra
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.13178

Abstract

This article aims to analyze the legal framework and local wisdom constraints in addressing coastal environmental crimes in Lingga Regency, while examining the feasibility of transforming coastal communities into autonomous hybrid public-law institutions through a comparison with the Cofradías de Pescadores in Spain. This issue matters because Indonesia’s coastal governance remains trapped in institutional fragmentation among state agencies, while at the community level local wisdom can only rely on verbal warnings without binding legal force, leaving a persistent gap between state law and customary law that allows coastal environmental crimes to recur without adequate resolution. The urgency of this article lies in the absence of an institutional framework capable of uniting the strength of local wisdom with autonomous formal legal authority. The article is designed as empirical legal research within a socio-legal approach, combining statutory, conceptual, and comparative approaches through focus group discussions, participatory observation, and document study across four islands in Lingga Regency. The novelty of this article lies in treating the Cofradías experience as a conceptual reference rather than an institutional template for reading the transformation opportunities of Indonesian coastal communities. The findings show that the strength of coastal institutions lies not in the volume of formal regulation but in the alignment between formal rules and lived practice in the field, so that strengthening coastal governance should focus on recognizing and institutionalizing existing community structures rather than creating new authorities that risk undermining legitimacy built from below.   Penelitian ini bertujuan untuk menganalisis kerangka hukum dan kendala kearifan lokal dalam penanganan tindak pidana lingkungan pesisir di Kabupaten Lingga, sekaligus mengkaji kelayakan transformasi komunitas pesisir menjadi institusi hibrida berbadan hukum publik otonom melalui perbandingan dengan Cofradías de Pescadores di Spanyol. Persoalan ini penting untuk dikaji karena tata kelola pesisir Indonesia masih terjebak dalam fragmentasi kewenangan antarlembaga negara, sementara di tingkat komunitas kearifan lokal hanya mampu bertahan pada mekanisme teguran verbal tanpa daya paksa hukum yang mengikat, sehingga celah antara hukum negara dan hukum adat terus membiarkan kejahatan lingkungan pesisir berulang tanpa penyelesaian yang memadai. Urgensi penelitian ini terletak pada belum adanya kerangka kelembagaan yang menyatukan kekuatan kearifan lokal dengan kewenangan hukum formal secara mandiri. Penelitian dirancang sebagai penelitian yuridis empiris dengan pendekatan socio-legal, memadukan pendekatan perundang-undangan, konseptual, dan komparatif, melalui focus group discussion, observasi partisipatif, dan studi dokumen di empat pulau Kabupaten Lingga. Kebaruan penelitian ini terletak pada penggunaan pengalaman Cofradías sebagai rujukan konseptual, bukan bentuk baku sebuah Lembaga, untuk membaca peluang transformasi komunitas pesisir Indonesia. Hasil penelitian menunjukkan bahwa kekuatan kelembagaan pesisir terletak pada keselarasan antara aturan formal dan praktik nyata di lapangan, sehingga penguatan tata kelola perlu diarahkan pada pengakuan dan pelembagaan struktur komunitas yang sudah ada, bukan menciptakan otoritas baru yang berisiko melemahkan legitimasi yang tumbuh dari bawah.
Judicial Activism and Constitutional Norm Creation in Indonesia’s 2024 Elections Retno Eko Mardani; Rengga Kusuma Putra; Fifiana Wisnaeni; Aprista Ristyawati; Satriya Nugraha
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.14177

Abstract

This study aims to examine the exercise of judicial activism by the Indonesian Constitutional Court in decisions concerning the 2024 General Election, particularly its contribution to constitutional norm formation and its implications for electoral legal certainty. Employing doctrinal legal research, this study applies statutory, conceptual, and case approaches to selected Constitutional Court decisions that directly affected electoral regulation and raised questions concerning the scope of judicial authority and norm creation. The findings demonstrate that the Court’s constitutional interpretation extended beyond the conventional function of a negative legislator by modifying electoral thresholds, candidate eligibility requirements, and the institutional timing of elections. The analysis identifies four cumulative indicators through which constitutional interpretation may evolve into judicial law-making: departure from the ordinary textual meaning of legislation, formulation of standards not expressly established by the legislature, immediate normative consequences, and general binding effect (erga omnes). The novelty of this study lies in developing an integrated conceptual framework that uses these four indicators to distinguish legitimate constitutional interpretation from judicial activism and judicial norm creation within Indonesia’s constitutional system. The findings further indicate that judicial activism may strengthen constitutional rights protection and democratic participation when addressing genuine constitutional deficiencies, but excessive intervention may undermine separation of powers, legal certainty, and electoral stability. Accordingly, future constitutional adjudication in electoral matters should be grounded in constitutional text and principles, accompanied by institutional restraint and consideration of the temporal and systemic consequences of judicial intervention.
Marginalization in Indigenous Communities: Limited Recognition and Realization of Rights Based on Transitional Justice Perspective Sukirno Sukirno; Sri Wahyu Ananingsih; Dzaky Mufrih Aimaluddin Siregar
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.14344

Abstract

This study aims to examine the structural barriers to the recognition and realization of indigenous communities’ customary rights in Indonesia and to develop a transitional justice framework for addressing their marginalization. Using a doctrinal legal research method, the study applies statutory and conceptual approaches to analyze constitutional and statutory provisions governing indigenous communities, customary land rights, equality before the law, and transitional justice. The findings demonstrate that constitutional recognition has not translated into effective rights protection because recognition remains conditional and procedurally dependent on state determination. Regulatory fragmentation and sectoral legalism further create inconsistencies between formal legal norms and their implementation, particularly in the protection of customary land and the exercise of indigenous autonomy. These conditions reveal a structural tension between formal equality and substantive equality: treating indigenous communities through uniform legal procedures may reproduce rather than eliminate historical disadvantage. The study’s novelty lies in conceptualizing transitional justice as a normative framework for reconstructing indigenous rights protection beyond conventional recognition-based approaches. It argues that transitional justice requires affirmative and corrective measures that address historical exclusion, recognize customary law as living law, and strengthen indigenous communities’ substantive equality. Accordingly, Indonesia requires an integrated and non-sectoral legal framework that shifts recognition from a conditional administrative process toward an enforceable rights-based mechanism, supported by affirmative protection, meaningful participation, and effective institutional guarantees for the realization of customary rights.
Nilai Keadilan Pemberian Keringanan Sanksi Pidana  Bagi Saksi Pelaku Tindak Pidana Kumala Wahyu Paldina; Ani Triwati; Kadi Sukarna; Muhammad Rizky Pratama Ar Rahim
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.14349

Abstract

This study aims to examine the substantive justice of sentence reductions granted to justice collaborators and their implications for victims within the Indonesian criminal justice system. Although previous studies have predominantly addressed the legal status, protection, and certainty of justice collaborators, limited attention has been given to the proportional balance between rewards for offender cooperation and the rights and interests of victims. This study employs a normative juridical method using statutory, case, and conceptual approaches. The analysis examines the legal framework governing justice collaborators and the judicial reasoning in Decision No. 58/Pid.Sus-TPK/2023/PT DKI and Decision No. 798/Pid.B/2022/PN Jakarta Selatan through Aristotelian distributive and commutative justice, Gustav Radbruch’s theory of legal values, and Pancasila justice. The findings demonstrate that sentence reductions can be justified as substantive justice when they proportionally recognize a justice collaborator’s contribution to uncovering material truth and identifying principal offenders without eliminating criminal responsibility. However, excessive or insufficiently structured reductions may undermine victims’ sense of justice when punishment is disproportionate to the harm caused. The novelty of this study lies in developing a dual-subject substantive justice framework that simultaneously evaluates the justice collaborator’s contribution and the victim’s entitlement to justice, rather than treating sentence reduction solely as an incentive for offender cooperation. The study recommends clear and measurable proportionality criteria based on the collaborator’s contribution, degree of culpability, impact of the crime, and fulfillment of victims’ rights to truth, recovery, and justice.   Penelitian ini bertujuan mengkaji keadilan substantif dalam pemberian keringanan pidana kepada justice collaborator serta implikasinya terhadap pemenuhan keadilan bagi korban dalam sistem peradilan pidana Indonesia. Penelitian terdahulu lebih banyak membahas kedudukan, perlindungan hukum, dan kepastian hukum justice collaborator, sedangkan kajian mengenai keseimbangan proporsional antara penghargaan atas kontribusi pelaku dan hak serta kepentingan korban masih terbatas. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, kasus, dan konseptual. Analisis dilakukan terhadap pengaturan justice collaborator serta pertimbangan hukum dalam Putusan Nomor 58/Pid.Sus-TPK/2023/PT DKI dan Putusan Nomor 798/Pid.B/2022/PN Jakarta Selatan dengan menggunakan perspektif keadilan distributif dan komutatif Aristoteles, teori nilai hukum Gustav Radbruch, dan keadilan Pancasila. Hasil penelitian menunjukkan bahwa keringanan pidana dapat dibenarkan sebagai bentuk keadilan substantif apabila diberikan secara proporsional berdasarkan kontribusi justice collaborator dalam mengungkap kebenaran materiil dan pelaku utama tanpa menghapus pertanggungjawaban pidananya. Namun, keringanan yang tidak memiliki parameter proporsionalitas yang jelas berpotensi mengurangi rasa keadilan korban apabila pidana tidak sebanding dengan kerugian dan penderitaan yang ditimbulkan. Kebaruan penelitian ini terletak pada pengembangan kerangka keadilan substantif yang menempatkan justice collaborator dan korban sebagai dua subjek yang kepentingannya harus dipertimbangkan secara simultan dalam pemidanaan. Penelitian merekomendasikan parameter keringanan pidana yang terukur berdasarkan kontribusi pelaku, tingkat kesalahan, dampak tindak pidana, serta pemenuhan hak korban atas kebenaran, pemulihan, dan keadilan.
Reformulasi Pengaturan Status Hukum Bank Sampah untuk Kepastian Pertanggungjawaban Perdata Sekar Kedaton Anasya Divani; Sulistio Adiwinarto
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.14622

Abstract

This study aims to examine the legal construction of community-based waste banks in Indonesia, assess the implications of their uncertain legal status for civil liability, and formulate a regulatory model to establish legal certainty in waste management relationships. The growing role of waste banks as both environmental and economic institutions has generated civil relationships among managers, customers, and third parties, while existing regulations do not clearly define their institutional form, legal standing, or allocation of liability. This study employs normative legal research with a prescriptive-analytical approach, combining statutory, conceptual, and comparative approaches. The analysis finds that community-based waste bank managers generally lack independent legal status because formal institutional recognition and separation of organizational assets from managers’ personal assets are absent. Consequently, liability arising from breach of contract and unlawful acts tends to be directed toward individual managers, creating uncertainty and disproportionate legal risks. Comparative analysis of Sweden and Japan demonstrates that institutional recognition and clearly allocated legal responsibilities are essential to establishing predictable civil relations. The novelty of this study lies in proposing an institutional reformulation model that recognizes community-based waste banks as independent legal subjects with legal standing in civil relations. The model integrates four elements: formal institutional recognition, separation of organizational and personal assets, differentiated civil liability between the entity and its managers, and strengthened governmental guidance and supervision. This model provides a normative basis for more proportionate liability allocation while preserving community participation in sustainable waste management.   Penelitian ini bertujuan untuk menganalisis konstruksi status hukum bank sampah berbasis komunitas di Indonesia, mengkaji implikasi ketidakjelasan status tersebut terhadap pertanggungjawaban perdata, serta merumuskan model reformulasi pengaturan untuk mewujudkan kepastian hukum dalam hubungan pengelolaan sampah. Perkembangan bank sampah sebagai institusi lingkungan sekaligus aktivitas ekonomi telah membentuk hubungan keperdataan antara pengelola, nasabah, dan pihak ketiga, sementara regulasi yang ada belum memberikan kejelasan mengenai bentuk kelembagaan, kedudukan hukum, dan pembagian pertanggungjawaban. Penelitian ini menggunakan metode hukum normatif dengan pendekatan preskriptif-analitis melalui pendekatan perundang-undangan, konseptual, dan perbandingan hukum. Hasil penelitian menunjukkan bahwa bank sampah berbasis komunitas pada umumnya belum memiliki kedudukan sebagai subjek hukum mandiri karena belum terdapat pengakuan kelembagaan secara formal dan pemisahan kekayaan organisasi dari kekayaan pribadi pengelola. Kondisi tersebut menyebabkan pertanggungjawaban atas wanprestasi dan perbuatan melawan hukum cenderung dibebankan kepada individu pengelola, sehingga menimbulkan ketidakpastian dan distribusi risiko hukum yang tidak proporsional. Perbandingan dengan Swedia dan Jepang menunjukkan bahwa pengakuan kelembagaan dan pembagian tanggung jawab yang jelas diperlukan untuk membangun hubungan keperdataan yang lebih pasti. Kebaruan penelitian ini terletak pada model reformulasi kelembagaan yang menempatkan bank sampah berbasis komunitas sebagai subjek hukum mandiri dengan legal standing dalam hubungan keperdataan melalui empat unsur: pengakuan kelembagaan secara formal, pemisahan kekayaan organisasi dan pengurus, pembedaan pertanggungjawaban perdata antara entitas dan pengurus, serta penguatan pembinaan dan pengawasan pemerintah.
Reformasi Hukum Perikatan dalam Menghadapi Transformasi Digital di Indonesia   Fanny Aliet Yulianti; Alwan Hadiyanto; Pristika Handayani
JURNAL USM LAW REVIEW Vol. 9 No. 4 (2026): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i4.14648

Abstract

This study aims to analyze the opportunities and challenges of the law of obligations in supporting the development of Indonesia's legal system in the digital era. The rapid advancement of information technology has transformed legal relations from conventional interactions into electronic-based transactions, including electronic contracts, financial technology, e-commerce, and smart contracts. However, this transformation has not been accompanied by adequate reform of the Indonesian Civil Code, resulting in regulatory disharmony, legal uncertainty in electronic transactions, limitations in digital evidence, and inadequate protection of consumers and personal data. Therefore, reforming the law of obligations has become increasingly urgent to ensure an adaptive legal system capable of responding to technological developments. This research employed normative legal research using statutory, conceptual, and analytical approaches supported by library research on primary and secondary legal materials. The novelty of this study lies in proposing an integrated model of reforming the law of obligations as the foundation for developing Indonesia's digital legal system through regulatory harmonization, modernization of substantive contract law, strengthening electronic evidence, and the development of legal technology. The findings demonstrate that the law of obligations has a strategic role in supporting Indonesia's digital legal transformation, provided that comprehensive legal reform is undertaken to achieve legal certainty, justice, and effective legal protection in electronic legal relations.   Penelitian ini bertujuan untuk menganalisis peluang dan tantangan hukum perikatan dalam mendukung perkembangan sistem hukum Indonesia pada era digital. Perkembangan teknologi informasi telah mengubah hubungan hukum dari sistem konvensional menuju transaksi berbasis elektronik, seperti kontrak elektronik, financial technology, e-commerce, dan smart contract. Transformasi tersebut belum diikuti oleh pembaruan hukum perikatan yang memadai sehingga menimbulkan disharmonisasi regulasi, ketidakpastian hukum dalam transaksi elektronik, keterbatasan sistem pembuktian digital, serta belum optimalnya perlindungan konsumen dan data pribadi. Kondisi tersebut menjadikan reformasi hukum perikatan sebagai kebutuhan yang mendesak untuk mewujudkan sistem hukum yang adaptif terhadap perkembangan teknologi. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan analitis melalui studi kepustakaan terhadap bahan hukum primer dan sekunder. Kebaruan penelitian ini terletak pada perumusan model integratif reformasi hukum perikatan sebagai landasan pembangunan sistem hukum digital Indonesia melalui harmonisasi regulasi, modernisasi substansi hukum perikatan, penguatan pembuktian elektronik, dan pengembangan legal technology. Hasil penelitian menunjukkan bahwa hukum perikatan memiliki peran strategis dalam mendukung transformasi sistem hukum Indonesia di era digital, dengan syarat dilakukan pembaruan hukum secara komprehensif guna mewujudkan kepastian hukum, keadilan, dan perlindungan hukum yang efektif dalam hubungan hukum berbasis elektronik. 
Penjaminan Simpanan Koperasi dan Perlindungan Hukum Dana Nasabah Zaenal Arifin; Massayu Dian Widuri; Kukuh Sudarmanto; Wijayono Hadi Sukrisno
JURNAL USM LAW REVIEW Vol. 9 No. 1 (2026): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i1.9223

Abstract

This study aims to analyze the urgency and implementation of deposit insurance for savings and loan cooperatives in providing legal protection for customer funds. The research is motivated by the absence of a comprehensive and integrated cooperative deposit insurance system, which creates legal uncertainty and exposes customer funds to risks in cases of cooperative default or liquidation. This research employs a normative juridical method using statutory and conceptual approaches, supported by primary, secondary, and tertiary legal materials analyzed qualitatively. The findings indicate that the legal framework governing cooperative deposit insurance remains limited and lacks operational mechanisms, resulting in suboptimal legal protection. Therefore, strengthening the legal framework through the establishment of an integrated cooperative deposit insurance system and expanding the role of the Deposit Insurance Corporation is necessary to ensure legal certainty, protect customer funds, and maintain financial system stability. This study contributes to the development of cooperative deposit insurance as part of the public fund protection system in the financial services sector.   Penelitian ini bertujuan untuk menganalisis urgensi dan pelaksanaan penjaminan simpanan pada koperasi simpan pinjam dalam memberikan perlindungan hukum terhadap dana nasabah. Penelitian ini dilatarbelakangi oleh belum adanya sistem penjaminan simpanan koperasi yang terintegrasi secara komprehensif, sehingga menimbulkan ketidakpastian hukum dan kerentanan terhadap dana nasabah ketika koperasi mengalami gagal bayar atau likuidasi. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual, menggunakan bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pengaturan penjaminan simpanan koperasi belum memiliki dasar hukum yang operasional dan pelaksanaannya masih terbatas, sehingga belum memberikan perlindungan hukum yang optimal. Oleh karena itu, diperlukan penguatan kerangka hukum melalui pengaturan sistem penjaminan simpanan koperasi yang terintegrasi dan perluasan peran Lembaga Penjamin Simpanan guna mewujudkan kepastian hukum, perlindungan dana nasabah, dan stabilitas sistem keuangan. Penelitian ini berkontribusi dalam pengembangan konsep penjaminan simpanan koperasi sebagai bagian dari sistem perlindungan dana masyarakat di sektor jasa keuangan.
Problematika Penetapan Tarif Maksimal Pajak Rumah Makan di Kota Palu Asriyani Asriyani; Muja'hidah Muja'hidah
JURNAL USM LAW REVIEW Vol. 9 No. 1 (2026): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i1.11061

Abstract

This study aims to analyze the rationality of the 10% maximum restaurant tax rate in Palu City and its conformity with regional conditions and principles of tax fairness. The imposition of the maximum rate under Palu City Regional Regulation No. 9 of 2023 has generated opposition from culinary business actors, who argue that it fails to consider differences in business capacity and empirical characteristics of taxable objects. The urgency of this study lies in the absence of clear parameters for “regional conditions” as a basis for determining maximum tax rates under Law No. 1 of 2022, which creates legal uncertainty and fiscal inequity. This research employs a normative juridical method using statutory and conceptual approaches through analysis of primary and secondary legal materials. The novelty of this study lies in examining the relationship between maximum tax rate determination and regional characteristics as a basis for rationalizing local tax policy. The findings indicate that the uniform 10% rate applied to all restaurant categories does not reflect the principles of equality and equity, as it ignores differences in business scale and ability to pay. Therefore, a tiered tax policy based on business classification and regional indicators is required to ensure fairness and legal certainty in local taxation.     Penelitian ini bertujuan menganalisis rasionalitas penetapan tarif maksimal 10% pajak rumah makan di Kota Palu serta kesesuaiannya dengan kondisi wilayah dan prinsip keadilan perpajakan daerah. Penetapan tarif maksimal melalui Peraturan Daerah Kota Palu Nomor 9 Tahun 2023 menimbulkan penolakan dari pelaku usaha kuliner karena dinilai tidak mempertimbangkan perbedaan kapasitas usaha dan kondisi empiris objek pajak. Urgensi penelitian ini terletak pada adanya ketidakjelasan parameter “kondisi wilayah” sebagai dasar penetapan tarif maksimal dalam Undang-Undang Nomor 1 Tahun 2022, yang berpotensi menimbulkan ketidakpastian hukum dan ketidakadilan fiskal. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual melalui analisis bahan hukum primer dan sekunder. Kebaruan penelitian terletak pada analisis keterkaitan antara penetapan tarif maksimal dan karakteristik wilayah sebagai dasar rasionalisasi kebijakan pajak daerah. Hasil penelitian menunjukkan bahwa penerapan tarif tunggal 10% terhadap seluruh kategori rumah makan belum mencerminkan asas equality and equity, karena tidak mempertimbangkan perbedaan skala usaha dan kemampuan membayar. Oleh karena itu, diperlukan kebijakan tarif berjenjang berbasis klasifikasi usaha dan indikator kondisi wilayah guna mewujudkan keadilan dan kepastian hukum dalam pemungutan pajak daerah.
Kekosongan Perlindungan Hukum Dalam Praktik Kebidanan Pada Kegawatdaruratan Maternal  Titik Muryanti; Muhammad Junaidi; Endah Pujiastuti
JURNAL USM LAW REVIEW Vol. 9 No. 1 (2026): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v9i1.12021

Abstract

  This study aims to analyse positive legal arrangements in Indonesia regarding the legal protection of midwives in maternal emergencies and to formulate a concept of protection that provides legal certainty. The high maternal mortality rate (AKI) in Indonesia often forces midwives to act quickly outside of formal authority. However, they remain vulnerable to criminalisation due to the absence of specific implementing rules after the enactment of Law No. 17 of 2023. The research method used is a normative-legal approach with a descriptive-analytical orientation, based on the literature, laws, and regulations. The results of the study show a gap between 'das sollen' and 'das sein', where midwives are still haunted by legal risks even when acting in good faith. As a solution, this study offers a novelty in the form of an integrative protection model that adopts best practices from New Zealand, including the application of the good faith clause, the Strengthening of the Protection of the Midwife Profession, the obligation to certify BEmONC, and the application of restorative justice in the resolution of medical disputes. The implementation of this model is expected to create a fair health legal system for health workers while guaranteeing the right to life of mothers and babies.   Penelitian ini bertujuan untuk menganalisis pengaturan hukum positif di Indonesia terkait perlindungan hukum bidan dalam kegawatdaruratan maternal serta merumuskan konsep perlindungan yang memberikan kepastian hukum. Tingginya Angka Kematian Ibu (AKI) di Indonesia sering kali memaksa bidan bertindak cepat di luar kewenangan formal, namun mereka tetap rentan terhadap kriminalisasi karena belum adanya aturan pelaksana spesifik pasca berlakunya UU No. 17 Tahun 2023. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan deskriptif analitis melalui studi literatur dan peraturan perundang-undangan. Hasil penelitian menunjukkan adanya kesenjangan antara das sollen dan das sein, di mana bidan masih dihantui risiko hukum meskipun bertindak dengan itikad baik. Sebagai solusi, penelitian ini menawarkan kebaruan berupa model perlindungan integratif yang mengadopsi praktik terbaik dari New Zealand, mencakup penerapan good faith clause, penguatan perlindungan profesi bidan, kewajiban sertifikasi BEmONC, serta penerapan restorative justice dalam penyelesaian sengketa medis. Implementasi model ini diharapkan dapat menciptakan sistem hukum kesehatan yang adil bagi tenaga kesehatan sekaligus menjamin hak hidup ibu dan bayi.