cover
Contact Name
Wahyu Mutajab
Contact Email
wahyu@iblam.ac.id
Phone
+6282186310996
Journal Mail Official
Wahyu@iblam.ac.id
Editorial Address
CV. Era Digital Nusantara Taman Balaraja blok G 2 no.1 RT 03 RW 08 Desa Parahu Kec. Sukamulya Kab. Tangerang - Banten 15610
Location
Kota tangerang,
Banten
INDONESIA
Journal Evidence Of Law
ISSN : 28303350     EISSN : 28285301     DOI : 10.59066/jel
Core Subject : Humanities, Social,
Journal Evidence Of Law merupakan jurnal yang diterbitkan oleh CV. Era Digital Nusantara, terbit secara berkala 3 kali dalam 1 tahun sejak tahun 2022 pada bulan Januari, Mei dan Septemeber dengan ISSN Print: 2830-3350 , ISSN Online:2828-5301 berbahasa Indonesia dan berbahasa Inggris. Journal Evidence Of Law menerima naskah tulisan baik hasil pemikiran normatif maupun hasil penelitian empiris, dengan cakupan dibidang hukum pidana, hukum perdata, hukum tata negara/hukum administrasi negara, hukum internasional, hukum Islam, hukum lingkungan, hukum pemerintahan daerah dan Hukum Pemerintahan Desa maupun hukum adat.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 285 Documents
Legal Politics the Position of Witnesses and the Right to Assitance by Advocates in Criminal Cases Nurbayanti, RR Duni; Surono, Agus; Panday, Arti
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1706

Abstract

The examination of witnesses is very important in the examination of criminal cases, because these witnesses can shed light on a case. A witness is an individual who has direct information about a criminal event. A person is brought forward as a witness because he immediately "hears, sees and experiences" the criminal case. Witnesses are expected to provide information for the purposes of investigation, prosecution, and justice about a criminal case. So important is the position of the witness, so the existence of the witness should be regulated in laws and regulations, including the assistance of advocates when giving information in front of police investigators. This study examines the legal politics of witness regulation in criminal cases, with reference to the Criminal Code. The Indonesian people are waiting for the renewal of the Criminal Code to replace Law Number 8 of 1981 concerning the Criminal Procedure Law. This research concludes that legal politics as shown by the Draft Criminal Procedure Law provides more opportunities for advocates to provide legal services for suspects and witnesses in the examination of criminal cases ranging from the level of investigation in the police to the examination in court
Reformulating the Governance of Carbon Economic Value Based on Pancasila Ethics and Climate Justice to Address Inequality and Prevent Crimes in Indonesia’s Carbon Trading Soeharso, Silverius Y.; Surono, Agus; Hamid, Adnan; Rangsimanop, Phattharawadee
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1707

Abstract

This article critically examines the urgency of reformulating the governance framework of Carbon Economic Value (CEV) in Indonesia by integrating the ethical principles of Pancasila as Indonesia’s national ideology and climate justice. The increasing risks of inequality, greenwashing, and transnational environmental crimes in voluntary and compliance carbon markets demand a just, adaptive, and integrity-based legal approach. By highlighting the current regulatory gaps and institutional weaknesses, this paper proposes a hybrid legal framework for carbon trading, anchored in Indonesia’s national ideology, environmental law, and behavioral economic approaches. The article concludes with specific policy recommendations and outlines a roadmap for legislative reform to ensure Indonesia's carbon governance is both globally competitive and locally just.
Effevtiveness of Regulations for Collecting Income Tax From E-Commerce Transactions Through Social Media Tax Fairness For MSMES Sumartono, Sumartono; Hamid , Adnan; Nur Hidayati, Mashlihati; Suasoongnern , Sineenart
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1708

Abstract

The information technology revolution has changed the face of global trade, including in Indonesia. Rapid advances in digital technology have had a significant impact on the national trading system, where buying and selling activities are no longer limited to conventional trade but have developed into electronic-based trade transactions. This study analyzes the effectiveness of regulations on the collection of income tax from e-commerce transactions via social media on tax fairness for MSMEs in Indonesia. The evolution of e-commerce tax regulations shows a gradual development from the 2021 HPP Law to PMK 37/2025, but there are still significant legal gaps in the regulation of transactions via social media platforms such as Instagram, Facebook, and WhatsApp Business. Using a normative legal research method with a legislative and conceptual approach, this study applies Soerjono Soekanto’s theory of legal effectiveness and John Rawls’ theory of justice as analytical tools. The findings indicate that PMK 37/2025 is ineffective in reaching social media transactions due to the informal characteristics of these platforms that enable transactions without formal registration, payments through personal transfers, and communication via private chats. This regulatory gap creates distributive injustice that disadvantages traditional MSMEs, who are bound by strict tax obligations while competitors on social media can avoid tax burdens. Soekanto’s theoretical analysis shows the regulation fails to meet the implementability criteria for the social media segment, while Rawls’ theory identifies violations of equality and reasonableness principles that create unfair competition. The study concludes that comprehensive regulation combining technological automation with procedural simplification is necessary to achieve equitable competitive conditions for all business actors.
Implementation Of Non Conviction Based Asset Forfeiture (NCBAF) in Efforts to Recover Assets Resulting from Corruption in The Oil Palm Planatation Sector in Indonesia Ramadani, Maydika; Manthovani, Reda; Ariyamang, Watcharee
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1710

Abstract

Law enforcement in Indonesia's oil palm plantation sector faces various challenges, especially in terms of recovering assets resulting from corruption and environmental damage. Legal systems that rely on conviction-based asset forfeiture mechanisms are often slow and difficult to prove the origin of assets, thus incapable of reaching the full extent of the large ecological and economic losses. This journal examines the potential application of the Non-Conviction Based Asset Forfeiture (NCBAF) mechanism as a faster and more effective alternative solution, especially in the case of corporations with complex ownership structures and illegal land conversion modes. Through jurisprudence analysis and regulatory studies, it was found that legal reform was needed, including amendments to the Asset Forfeiture Bill and clarification of legal phrases related to state losses, so that the asset recovery system can run more fairly and efficiently. This approach is expected to strengthen efforts to eradicate corruption and environmental damage, as well as support the overall recovery of state losses in Indonesia's oil palm plantation sector.
Legal Reconstruction of the Position of Tax Courts Following the Issue of Constitutional Court Decisions No. 26/PUU-XXI/2023 Wenceslaus, Wenceslaus; Surono, Agus; Hamid , Adnan; Retnaningsih, Sonyendah; Teepapal , Tanawat
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1711

Abstract

As stated in Article 1(8) of the Judicial Power Act, tax courts are special courts under the Supreme Court and part of the judicial branch. According to Article 1(5) of the Tax Court Law, tax disputes are those arising in the field of taxation between taxpayers and authorized officials as a result of a decision that can be appealed or challenged in the Tax Court, in accordance with tax laws and regulations. This includes lawsuits regarding the enforcement of tax collection based on the Tax Collection Act with a Summons. Law No. 17 of 1997 on Tax Collection by Means of a Forced Execution Letter regulates tax disputes arising from tax collection actions by officials that do not comply with legal procedures, causing taxpayers to feel aggrieved. Constitutional Court Decision No. 26/PUU-XXI/2023 is based on Article 24(1) of the 1945 Constitution of the Republic of Indonesia, which states that the Supreme Court and the courts under its authority exercise judicial power. The decision reaffirms that the Tax Court is part of the judicial power and that the Supreme Court must supervise it. Constitutional Court Decision No. 26/PUU-XXI/2023 aims to enhance the Tax Court's independence. Transferring the authority for the organization, administration, and finance of the Tax Court from the Ministry of Finance to the Supreme Court is expected to achieve this goal. Prior to the decision, the Tax Court was under the Supreme Court within the Administrative Court System. The Tax Court was also under the Ministry of Finance in terms of organizational, administrative, and financial supervision in accordance with Article 5(2) of Law No. 14 of 2002 on the Tax Court. However, the arrangement of the status of tax courts following the issuance of Constitutional Court Decision No. 26/PUU-XXI/2023 has raised the issue that the decision does not automatically amend the provisions of Law No. 14 of 2002 on Tax Courts, particularly Article 5(2). According to Constitutional Court Decision No. 26/PUU-XXI/2023, the Supreme Court is responsible for supervising the organization, administration, and finances of the Tax Courts. However, Article 5(2) of Law No. 14 of 2002 of the Republic of Indonesia on Tax Courts grants the Ministry of Finance the authority to supervise the organization, administration, and finances of the Tax Courts. These conflicting provisions result in the loss of the Tax Court's status as an independent judicial institution.
Corporate Human Rights Due Diligence in Transnational Business: Towards a Binding Normative Framework in International Private Law Cindya, Cindya; Prasetyo, Dedy Ardian; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1712

Abstract

The global expansion of transnational corporations has intensified concerns over human rights (HR) violations, including forced labor, environmental harm, and the displacement of local communities. Existing international instruments—such as the UN Guiding Principles on Business and Human Rights (UNGPs) and OECD Guidelines—remain non-binding and lack effective enforcement. While regional initiatives like the European Union’s Corporate Sustainability Due Diligence Directive (CSDDD) signal a transition toward binding obligations, their territorial scope limits broader applicability. This gap underscores the pressing need for normative frameworks that supersede voluntary standards. This study adopts a normative juridical methodology, analyzing international instruments, landmark cases (Kiobel v. Royal Dutch Petroleum and Chevron v. Ecuador), and comparative regulatory approaches. The findings demonstrate that private international law offers untapped potential to embed HR due diligence (HRDD) obligations within transnational business practices. Contractual mechanisms, choice of law clauses, and international arbitration can transform HRDD into binding legal commitments, complementing public international law while addressing jurisdictional and enforcement barriers. The novelty of this research lies in reframing private international law as a substantive tool for human rights enforcement. It advances the paradigm of “privatization of human rights accountability,” expanding the discourse on corporate accountability beyond the limits of public law. Practically, the study contributes actionable models for regulators and corporations to integrate HRDD into global supply chains, thereby strengthening both human rights protection and sustainable corporate governance
International Commercial Mediation: Towards a Harmonized Legal Framework for Cross-Border Business Dispute Resolution Nursamsiah, Ely; Yuhelson, Yuhelson; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1714

Abstract

Globalization has expanded cross-border trade while also increasing the number of international commercial disputes. Litigation, though authoritative, is often expensive, time-consuming, and complicated by different jurisdictional rules, which weakens legal certainty for businesses. Mediation provides a more efficient and flexible alternative that helps maintain business relationships. However, its effectiveness is still limited by fragmented national regulations, the voluntary nature of the UNCITRAL Model Law (2002), and limited ratification of the Singapore Convention on Mediation (2019). This study employs a normative legal approach, incorporating a comparative analysis of selected jurisdictions (the United States, the European Union, Singapore, and Indonesia), and is supported by secondary literature and institutional reports. Findings indicate that while Singapore has aligned its domestic law with international standards, most jurisdictions still treat international mediation ambiguously, weakening enforceability. Additional barriers include the shortage of qualified mediators, cultural biases toward litigation, and low business awareness. The novelty of this research lies in its integration of normative, socio-cultural, and institutional dimensions. Theoretically, it reinforces the transnational legal process framework; practically, it proposes a roadmap to strengthen mediation’s legitimacy through wider ratification, legal alignment, and capacity-building for mediators. The study concludes that a harmonized legal framework for international commercial mediation is not merely aspirational but a pressing necessity for global economic stability.
Landowners’ Rights and Criminal Liability: Towards a Normative Framework for International Legal Protection Nizam, Ary; Shodiq, Md.; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1715

Abstract

Land ownership has long been seen as a fundamental right, but its protection under international law remains fragmented and inadequate. While the Universal Declaration of Human Rights and related covenants recognize the property right, there is no comprehensive international instrument explicitly safeguarding land rights, especially amid systematic land grabbing and forced evictions. This study employs a normative legal approach with a qualitative design, analyzing primary legal sources—including international treaties, jurisprudence from the International Court of Justice and the International Criminal Court—as well as academic literature and reports from civil society. The findings highlight three main points. First, international recognition of land rights is weak and lacks effective enforcement mechanisms. Second, systematic violations like mass evictions could be considered international crimes, particularly crimes against humanity, but the lack of explicit jurisprudence creates interpretive ambiguity. Third, while states often justify large-scale land dispossession, corporate accountability at the international level remains limited because it relies on non-binding soft law principles. Reflecting on these findings, the study advocates for the development of a normative framework that links land rights protection with international criminal responsibility. Such a framework would not only strengthen theoretical understanding by connecting property rights with international criminal law but also offer practical guidance for policymakers, international organizations, and civil society. Ultimately, this research aims to help bridge the gap between formal recognition and absolute protection of land rights in the context of globalization.
From Regulation to Culture: Rethinking Global Anti-Corruption Law Enforcement Alam, Dippo; Maryano, Maryano; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1734

Abstract

Corruption persists as one of the most entrenched challenges in global governance, undermining democratic institutions, economic development, and public trust. Despite the widespread adoption of international frameworks, such as the United Nations Convention against Corruption (UNCAC), and the proliferation of national anti-corruption agencies, empirical evidence suggests that regulatory instruments alone remain insufficient. Transparency International’s 2023 Corruption Perceptions Index reveals that two-thirds of countries score below 50 out of 100, reflecting limited progress despite extensive legal reforms. This study employs a qualitative-descriptive and comparative literature approach to analyze the limitations of formal regulation and to examine the role of legal culture in strengthening anti-corruption enforcement. Findings demonstrate that while regulatory frameworks provide essential normative foundations, sustainable compliance emerges only when integrity is embedded within societal values and norms. Comparative evidence from Singapore, Denmark, Finland, and Rwanda illustrates that internalized social trust, transparency, and accountability act as cultural multipliers of legal effectiveness. The study contributes to academic discourse by shifting the focus from purely legal and formal perspectives to the integration of socio-cultural dimensions, thereby addressing a significant research gap. Practically, it offers policy recommendations for embedding anti-corruption education, strengthening civil society, and fostering cultural transformation alongside legal reforms. Ultimately, effective global anti-corruption enforcement requires a paradigm shift—moving from regulation to culture.
Reclaiming Justice: International Legal Dimensions of Land Reclamation on Human Rights, Sovereignty, and Environmental Equity Kartini, Riska; Prasetyo, Dedy Ardian; Rattanapun, Supot
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1735

Abstract

Land reclamation has emerged as a global practice that extends far beyond technical infrastructure development, positioning itself at the crossroads of human rights, state sovereignty, and environmental justice. Despite the proliferation of studies addressing its ecological and economic impacts, a notable gap remains in scholarship that systematically integrates these three international legal dimensions. This study aims to address that gap by situating reclamation within the framework of international law, critically examining its normative implications. Employing a normative, juridical, and qualitative approach, the research relies on primary legal sources, including UNCLOS 1982, ICCPR 1966, ICESCR 1966, and key environmental declarations, complemented by case law from the ICJ and PCA. Secondary sources were collected through a comprehensive literature review across international databases and reports from global institutions. Data analysis was conducted through a hermeneutic interpretation of legal texts and a comparative examination of state practice. Findings reveal that reclamation often undermines the right to livelihood and a healthy environment, challenges the integrity of sovereignty when used to justify territorial expansion, and exacerbates ecological injustice by privileging elite interests over vulnerable communities. These results underscore the interdependence of rights, sovereignty, and environmental sustainability, suggesting the need for integrative normative frameworks. The study contributes to academic discourse by bridging fragmented literatures while offering practical guidance for policymakers. It highlights the urgency of embedding human rights impact assessments within environmental evaluations and strengthening regional consultative mechanisms to align reclamation practices with global legal norms