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Journal of Law, Poliitic and Humanities
Published by Dinasti Research
ISSN : 27471985     EISSN : 29622816     DOI : https://doi.org/10.38035/jlph
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Law, Poliitic and Humanities is a research journal in Law, Humanities and Politics published since 2020 by the Dinasti Research. This journal aims to disseminate research results to academics, practitioners, students, and other parties who are interested in the fields of Law, Humanities and Politics which includes Curriculum Management, Graduate Management, Learning Process Management, Facilities and Infrastructure Management, Education Management, Funding Management, Management of Assessment, Management of Educators and Education Personnel, etc.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 1,406 Documents
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Legal Responsibility of Taxpayers Upon the Absence of Agreement at the Notice of Tax Audit Result Stage Based on the Principle of Due Process of Law Vivi Violeta; Miftakhul Huda
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3652

Abstract

This study aims to analyze the alignment of the regulation on the Notice of Tax Audit Result (Surat Pemberitahuan Hasil Pemeriksaan / SPHP) with the principle of due process of law, and to reconstruct the legal responsibility of taxpayers in the event that an agreement is not reached during this stage. Thus far, the legal relationship between tax authorities (fiscus) and taxpayers at the SPHP stage has tended to be construed unilaterally. The absence of an agreement is frequently deemed an administrative failure on the taxpayer's part, resulting in the passive acceptance of a Tax Assessment Notice (Surat Ketetapan Pajak / SKP) or the necessity to pursue protracted tax litigation. Conversely, tax collection within a constitutional state (rechtsstaat) must be anchored in procedural justice, which guarantees the constitutional right of citizens to a fair hearing (audi alteram partem). The research method employed is normative legal research utilizing a statutory approach and a conceptual approach. The results indicate that, essentially, the SPHP serves as an instrument of preventive legal protection that transforms tax audits from unilateral coercion into an accountable space for legal dialectics. This study argues that legal responsibility for the absence of an agreement at the SPHP stage must not be borne unilaterally; rather, it should be understood as a reciprocal legal responsibility. Taxpayers are obligated to act in good faith by providing true and complete information supported by valid evidence, whereas tax auditors are legally bound to objectively consider all such arguments before issuing an SKP. The failure to reach an agreement does not constitute administrative non-compliance, but rather a legitimate legal dialectic arising from differences in legal interpretation or factual evaluation. Therefore, the lack of an agreement at the SPHP stage must be resolved through the optimization of mechanisms that safeguard procedural justice, such as strengthening the role of the Audit Quality Assurance Team, in order to achieve fair legal certainty.
Shifting Administrative Norms into Substantive Norms in Taxpayer Proxy Regulation: An Analysis of the Limits of the Minister of Finance’s Delegated Authority under PMK Number 44 of 2026 Appe Hutauruk; Eko Wahyu Pramono; Yulianto Kiswocahyono
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3655

Abstract

The regulation of taxpayer proxies represents an important mechanism in ensuring the fulfillment of taxpayers’ rights and obligations within the tax administration system. However, the delegation of regulatory authority to administrative institutions must remain within the limits established by statutory provisions. This study aims to analyze the limits of the Minister of Finance’s delegated authority in regulating taxpayer proxies under Regulation of the Minister of Finance Number 44 of 2026 (PMK Number 44 of 2026), particularly regarding the potential shift from administrative norms to substantive norms. This research employs a normative juridical method using statutory, conceptual, case, and historical approaches. The analysis focuses on the relationship between delegated authority, the hierarchy of legislation, the ultra vires doctrine, and the protection of taxpayer rights. The results indicate that although the Minister of Finance possesses formal authority based on Article 44E paragraph (2) letter e of the General Provisions and Tax Procedures Law (UUP KUP), several regulatory aspects must be carefully examined when they impose restrictions, obligations, prohibitions, or legal consequences affecting taxpayers and their proxies. Such provisions may represent a shift from administrative regulation toward substantive norm formation, which requires stronger legal justification. Therefore, the formulation of taxpayer proxy regulations must maintain proportionality, legal certainty, and consistency with the principle of legality.
Refusal of BPJS Health Patient Services at Community Health Center as a Legal Event from the Perspective of Legal Theory Nadya Purwanty
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3663

Abstract

This article discusses the refusal of services to BPJS Kesehatan patients at community health centers (Puskesmas) as a legal event from a legal theory perspective. BPJS Kesehatan was established to ensure fair and equitable access to health services for all citizens as part of fulfilling social rights guaranteed by the constitution. However, in practice, cases of refusal of services at primary health facilities are still found due to administrative, procedural, and institutional limitations. This condition raises legal issues related to the fulfillment of patient rights, the obligations of health service providers, and the state's responsibility in providing public services. This study uses a normative juridical method by examining relevant laws and regulations, legal doctrine, and legal theories, particularly the theory of legal protection and social justice. A real-life case study in Tebing Tinggi, North Sumatra, is used as an illustration to strengthen the legal analysis. The results of the study indicate that the refusal of BPJS Kesehatan patients at community health centers is a legal event that has the potential to cause administrative violations and undermine the principles of legal certainty and justice in health services.
Environmental Law Enforcement Problems Regarding the Protection of Protected Animals in the Sumatran Tiger Death Incident in Mukomuko Regency, Bengkulu in 2026 Muhamad Aldi Syahputra
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3666

Abstract

The death of a Sumatran tiger (Panthera tigris sumatrae) in Mukomuko Regency, Bengkulu, in 2026 is a clear indicator of serious problems in the effectiveness of environmental law in Indonesia. This study aims to analyze the problems of environmental law enforcement regarding the protection of protected animals through a case study of the death of the Sumatran tiger. The research method used is normative juridical with a legislative and conceptual approach. The analysis was conducted using the theory of sustainable development and the precautionary principle. The results of the study indicate a significant gap between regulatory aspects (law on books)—such as Law No. 5 of 1990 and Law No. 32 of 2009—and its implementation in the field (law in action). The main problems stem from weak supervision of conservation areas, lack of coordination between institutions, and the dominance of repressive approaches (sanctions) compared to preventive approaches (preventing habitat damage and resolving human-animal conflicts). This study concludes that effective environmental law enforcement requires strengthening integrated preventive policies and habitat monitoring based on comprehensive ecosystem sustainability.
Law Enforcement Against Criminal Distribution of Alcoholic Beverages and Its Impact on the Increase of Traffic Accidents in Kupang City Susana Amos pah; Moh Saleh; Saiful Abdullah
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3674

Abstract

This study analyzes the legal gap between strict regulations on illegal alcoholic beverages and the implementation of law enforcement in the jurisdiction of Polresta Kupang from 2023 to 2025. Although macro legal instruments (the Food Law and the Health Law) impose severe sanctions on perpetrators, enforcement in the field tends to reduce these offenses to Minor Offenses under local Regional Regulations. As a result, penalties are limited to small fines that lack any deterrent effect. This gap is driven by socio-cultural dilemmas (the role of alcohol in customary practices), cross-regional supply chains that are difficult to dismantle, and the shortage of alcohol detection devices (breathalyzers) for law enforcement officers. From a criminogenic perspective, the uncontrolled distribution of traditional illegal spirits (sopi and moke) constitutes the root cause of public order disturbances. Data shows that consumption of illegal alcohol accounts for 58% of fatal nighttime traffic accidents, triggers 72% of assault and group violence cases (Articles 351 and 170 of the Indonesian Penal Code), and contributes to 65% of Domestic Violence cases. To break this cycle, the study recommends an integrative strategy: a penal policy by prosecuting major distributors under more serious offenses (Article 204 of the Penal Code / Food Law), alongside non-penal measures including revising Regional Regulations to standardize traditional spirits, procuring digital breathalyzers, and involving customary leaders (Usif) in regulating community feasts.
Application of the Lex Favor Reo Principle to the Offense of Child Grooming under the National Criminal Code Alex Julius Ananda Tambunan; Tahegga Primananda Alfath
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3676

Abstract

This research is motivated by developments in national criminal law following the enactment of Law Number 1 of 2023 concerning the Criminal Code, which establishes the lex favor reo principle in Article 3. This principle mandates the application of the law most favorable to the defendant in the event of changes to legislation. Meanwhile, the rise of digital sexual crimes specifically child grooming presents a legal issue, as the act is not explicitly regulated in the National Criminal Code. This situation creates a dilemma between protecting the defendant's rights via the principle of legality and the need to protect children from digital sexual exploitation. Accordingly, this research addresses two issues: (1) the regulation of the lex favor reo principle within the National Criminal Code, and (2) the application of the lex favor reo principle to the crime of child grooming under the National Criminal Code. The study employs a normative-juridical research method, utilizing statutory, conceptual, and case-based approaches. Legal materials include primary sources (legislation), secondary sources (legal books and journals), and supporting tertiary sources. The findings indicate that the lex favor reo principle in the National Criminal Code serves as a safeguard for human rights and substantive justice, requiring the application of the most lenient law to the defendant. However, applying this principle to child grooming reveals a normative gap, as child grooming is not explicitly defined as a specific criminal offense. Therefore, a reformulation of national criminal law is required one that is more adaptive to the evolution of digital sexual crimes to ensure legal certainty while providing maximum protection for children.
Mining Crimes in Indonesia: Modus Operandi and Countermeasures Hadi Supriyanto; Dian Rahadian; Vegitya Ramadhani Putri; Muh. Akbar; Muhammad Nur
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3685

Abstract

The development of crime in the mining sector shows an increasingly complex pattern along with the increasing exploitation of mineral and coal resources in Indonesia. Mining crimes are committed through various modus operandi, such as misuse of mining business permits, document falsification, the use of corporations as a means of crime, mining without permits, and money laundering from illegal mining. This phenomenon causes state losses, environmental damage, and demonstrates weak law enforcement in the mining sector. This study aims to analyze the modus operandi of mining crimes, examine the criminal liability of perpetrators, and formulate criminal law policies to address mining crimes in Indonesia. This research is a normative legal study with a statutory, conceptual, and case-based approach. Legal materials are analyzed qualitatively using a prescriptive method. The results show that mining crimes develop systematically by exploiting regulatory gaps, weak supervision, and limited coordination among law enforcement officials. Furthermore, the regulation of corporate criminal liability in the mining sector is still suboptimal. Therefore, strengthening criminal law policies is necessary through regulatory reformulation, optimizing integrated law enforcement, and strengthening oversight of mining permits.
Legal Justice in the Regulation and Implementation of Tax Amnesty for Compliant Taxpayers in Indonesia Fery Nur Saputra; Nining Yurista Prawitasari
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3692

Abstract

Tax Amnesty is a fiscal policy designed to increase state revenue, improve taxpayer compliance, and strengthen the national tax administration system. However, previous studies have primarily evaluated Tax Amnesty from the perspectives of revenue enhancement, tax compliance, and tax morale, while limited attention has been given to legal justice for compliant taxpayers. This study aims to analyze the regulation and implementation of Tax Amnesty in Indonesian tax law from the perspective of the principle of legal justice for compliant taxpayers. The research employs a normative legal method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that Tax Amnesty has a clear legal basis and contributes to tax administration reform and voluntary disclosure of assets. Nevertheless, its implementation has not fully accommodated legal justice because legal protection and proportional appreciation for compliant taxpayers remain insufficiently regulated. The novelty of this study lies in proposing that the success of Tax Amnesty should not only be measured by fiscal outcomes and taxpayer compliance but also by the balance between legal certainty, legal justice, and legal protection for compliant taxpayers. This perspective contributes to the development of a more equitable and sustainable tax policy framework in Indonesia.
Replacement of Members of the Board of Directors of a State-Owned Enterprise During the Suspension of Debt Payment Obligations: Implications for Composition Efforts in Light of the Going Concern Principle Andzar Ibrahim
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3694

Abstract

Abstract: The restructuring of financially distressed Indonesian state-owned enterprises (SOEs) through the Suspension of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang or PKPU) rests on a co-management mechanism under Article 240 of Law Number 37 of 2004, in which the debtor's Board of Directors manages the estate jointly with a court-appointed Administrator. In practice, however, the Minister of SOEs, acting as the General Meeting of Shareholders, has replaced members of the Board of Directors while PKPU proceedings were ongoing, a situation that none of the Indonesian bankruptcy, company, or SOE statutes anticipates. This study examines how such replacement affects the performance of the Administrator's duties and authority, and what its implications are for composition efforts in light of the going concern principle. Using a normative juridical method with a descriptive-analytical specification, the study analyzes statutory provisions, doctrine, and two contrasting cases: PT Barata Indonesia (Persero), whose President Director was replaced sixteen to seventeen days after the provisional PKPU decision, and PT Garuda Indonesia (Persero) Tbk, which preserved its President Director throughout the proceedings. The study finds that a mid-PKPU replacement of directors generates five categories of consequences for the Administrator, namely informational, administrative, substantive, coordinative, and regulatory consequences, while the Administrator possesses no authority to object to the shareholder's decision and can only rely on supervisory and repressive instruments under Articles 240, 234, and 255. The comparison further shows that director replacement is a double-edged sword for composition: partial, well-timed replacement supported continuity and successful plan execution in Garuda, whereas early wholesale replacement in Barata was followed by post-homologation default and a new bankruptcy petition. The study recommends that the SOE regulator postpone director replacement during PKPU and issue implementing regulations governing SOE management in PKPU to close the existing legal vacuum. Keyword: Suspension of Debt Payment Obligations, Administrator, Board of Directors, State-Owned Enterprise, Going Concern.
The Legal Position of Foso and Boboso Customary Criminal Sanctions within the Framework of the National Criminal Code in the Jurisdiction of the Sultanate of Ternate Faisal Faisal; Robert Lengkong Weku; Nurlaila Kadarwati Papuluwa; Isyana Kurniasari Koronas; Arief Budiono
Journal of Law, Politic and Humanities Vol. 6 No. 6 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i6.3705

Abstract

Foso and Boboso have functional customary legal force within the scope of the Ternate customary community as informal law (living law) to maintain the order of the Ternate customary community, North Maluku. This study analyzes: (1) the legal position of the customary criminal sanctions of foso and boboso in the Se Atorang customary tradition in the Ternate Sultanate of North Maluku and (2) the prospects and challenges of transforming customary criminal law as additional punishment in Law Number 1 of 2023 concerning the Criminal Code in the Ternate Sultanate of North Maluku. The research method used in this study is an empirical legal research method with a live case study approach. The results of the study indicate that the origin of Article 66 paragraph (1) letter f provides recognition of customary sanctions against perpetrators of criminal acts. However, there are problems in its application. This is because customary criminal sanctions, known in Ternate customary law as "Foso se Boboso," are based on the Adat se-Atorang philosophy and the principle of the relationship between the Sultan and the People, which prioritizes the implementation of the "Ngofa se Nyeku" custom. Violations of norms, ethics, etiquette (politeness), and customary law by ngofa se nyeku members will be subject to tiered customary sanctions. Initial sanctions include stern warnings, advice, or guidance from traditional elders or the customary council (fala raha) or spiritual leaders (sowohi) within the customary structure of the sultanate in North Maluku.

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