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INDONESIA
Indonesian Journal of Law and Justice
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30310016     DOI : https://doi.org.10.47134/lawjustice
Core Subject : Social,
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
The Indonesian Journal of Law and Justice ISSN 3031 0016 is a peer-reviewed scholarly journal dedicated to presenting high quality research in the field of law and justice in Indonesia. The focus and scope of this journal are, Constitutional Law, Criminal Law and Criminology, Civil and Business Law, International Law, Justice and Human Rights. Indonesian Journal of Law and Justice welcomes contributions in the form of research articles, literature reviews, legal notes, and legal essays related to the aforementioned topics. We invite contributions from various perspectives, both academic and practitioner, to enrich discussions and understanding in the field of law and justice in Indonesia.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 42 Documents
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Search results for , issue "Vol. 2 No. 3 (2025): March" : 42 Documents clear
Analisis Penerapan PPh Pada Minimarket Dihubungkan Dengan UU No. 28 Tahun 2007 Tentang Pajak Amalia, Mia; Nurfadillah, Iqbal; Hilman, Moch; Abqari, Ramma; Putra, Satria; Alfiansyah, Yogi
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3483

Abstract

Pajak penghasilan (PPh) merupakan pajak yang dipungut terhadap subjek pajak penghasilan atas penghasilan yang diterima atau diperoleh selama satu tahun pajak. Seorang Wajib Pajak dapat dikenakan pajak atas penghasilan yang diterimanya atau diperolehnya selama satu tahun pajak, atau apabila suatu kewajiban pajak subjektif mulai atau berakhir pada satu tahun pajak, atas sebagian penghasilan pada tahun pajak itu pajak, yang dikenakan atas penghasilan dari modal, pemberian jasa, hadiah dan hadiah, dengan pengecualian. PPh Yang dipotong menurut Pasal 21 Pendapatan jenis ini timbul apabila transaksinya dilakukan antara dua pihak. Kami mengidentifikasi beberapa masalah mengenai apa itu PPh, bagaimana aturan PPh diterapkan, serta bagaimana pajak PPh berkonstribusi, dengan tujuan untuk mengetahui lebih lanjut mengenai pajak penghasilan (PPh). Pajak merupakan sektor penerimaan terbesar kas Negara, penerimaan Negara dari sektor pajak memegang peranan yang sangat penting bagi kelangsungan suatu sistem Pemerintahan Negara. Menurut UU No. 28 tahun 2007, pajak didefinisikan sebagai iuran atau kontribusi yang harus dibayarkan oleh wajib pajak dan bersifat memaksa. Pembayaran pajak merupakan perwujudan kewajiban kenegaraan dan peran serta bagi masyarakat khususnya wajib pajak untuk secara langsung dan bersama-sama melaksanakan kewajiban perpajakan untuk pembiayaan Negara dan pembangunan nasional. Lebih dari 70% penerimaan negara Republik Indonesia berasal dari pajak, baik pajak pusat maupun pajak daerah. Oleh karena itu, Pemerintah terus berusaha menggenjot dan meningkatkan target penerimaan pajak dari tahun ke tahun, hal ini dimaksudkan agar program-program Pemerintah dalam menjalankan roda Pemerintahan untuk meningkatkan kesejahteraan masyarakat dapat ditingkatkan pula
Juridical Analysis of the Effectiveness of Law Enforcement in Handling Nickel Mining Violations in North Maluku: Dispute Cases Between Companies and Affected Communities Dewi, Ni Kadek Ari Pradnya
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3541

Abstract

This study examines the effectiveness of the legal system in addressing nickel mining violations in North Maluku, particularly focusing on conflicts between mining companies and affected communities. Although regulations such as the Mineral and Coal Mining Law (UU Minerba) and the Environmental Protection and Management Law (UU PPLH) exist, law enforcement in practice remains ineffective. Disputes in Central Halmahera and East Halmahera highlight the negative impacts of mining activities, such as land encroachment and environmental degradation, which harm local communities. Moreover, companies are often not held accountable for the resulting damage, while communities opposing mining face criminalization. The study concludes that the existing legal system has not effectively protected the rights of communities and the environment from the negative impacts of mining activities. Weak law enforcement, lack of supervision, and the absence of corporate accountability are the main factors contributing to the imbalance in the protection of both communities and the environment. Therefore, improvements are needed in law enforcement, stricter monitoring of mining activities, and stronger protection of the rights of affected communities to create a fairer and more effective legal system.
Criminal Offenses Committed by Civilians Together With Members Of The Military Tamba, Handika Syahputra; Esther, July; Sinaga, Jusnizar
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3576

Abstract

The Military Court can only deal with such cases if there is a decision by the Minister of Defense and Security, approved by the Minister of Justice, to transfer it to a military court. This decision is usually based on consideration of the degree of harm caused to military interests. Based on the types and sources of data used in this research, the author applies normative qualitative research methods. Normative qualitative research is an approach carried out through literature studies by utilizing various references, such as laws, books, journals, theses, and laws and regulations relevant to the formulation of research problems Conflicting sentences reflect the complexity of the criminal justice system involving various legal institutions, such as military police, civilian police, military prosecutors. The handling of this case requires good coordination between institutions to ensure a transparent legal process, in accordance with applicable regulations. This mechanism aims to accommodate equal legal treatment of perpetrators, both members of the military and civilians, while maintaining military discipline, the rule of law. Conflicting crimes reflect the complexity of the criminal justice system in Indonesia, because they involve two different legal jurisdictions. The mechanisms set out in the Military Justice Law aim to ensure justice for perpetrators and victims, while still considering the efficiency and effectiveness of the legal process. The handling of koneksitas cases requires cross-institutional cooperation to ensure a fair and transparent legal process.
Analisis Ketergantungan dalam Hubungan Tiongkok dengan Hong Kong, Taiwan dan Makau dalam Era Globalisasi Alfriani, Yuniar Zahra; Fridiyanti, Yulita Nilam
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3585

Abstract

Hubungan antara Tiongkok, Taiwan, Makau, dan Hong Kong menjadi fokus internasional karena mencerminkan berbagai dinamika politik, ekonomi, dan sosial yang kompleks dalam isu internasional. Tiongkok mengklaim Taiwan sebagai bagian dari wilayahnya dan secara resmi Makau serta Hong Kong kembali ke kedaulatan Tiongkok di bawah otonomi khusus yaitu kebijakan “one country,two systems”. Dalam Politik Internasional ini sangat penting karena melibatkan batas kedaulatan negara dan identitas nasional, ini berdampak langsung pada stabilitas wilayah Asia Timur. Penelitian ini menggunakan pendekatan kualitatif karena memungkinkan analisis terhadap sejarah, konteks sosial-politik, ekonomi, dan karakteristik unik dari setiap wilayah. Menggunakan sumber yang diperoleh dari jurnal, buku, dan website, penelitian ini menemukan secara ekonomi Hong Kong, Taiwan, dan makau sangat bergantung pada Tiongkok. Namun secara Sosial menjadi tantangan besar bagi Tiongkok dalam menghadapi aspirasi identitas lokal dan krisis kepercayaan Hong Kong dan Taiwan terhadap pemerintah Tiongkok.
Discussion Criminal Offense Of Fraud Committed By Members Of The Indonesian National Army (TNI) Nainggolan, Yolanda; Esther, July; Sinaga, Jusnizar
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3598

Abstract

Fraud committed by members of the TNI is a very concerning issue because it involves individuals who should be role models in upholding the law and protecting the public. This crime not only undermines public trust but also shows a violation of the code of ethics and military discipline, even though based on their duties the TNI is required to be someone who has high discipline from various aspects.The approach used by the author of this research is the Normative Juridical Approach where this approach is an approach that focuses on the study of library law which is carried out by examining library materials or secondary data as basic material to be researched by conducting a search for regulations related to this problem.The crime of fraud aims to convince the victim to fulfill his wishes. Fraud is not regulated in the Military Criminal Code (KUHPM), but the examination process by members of the TNI is carried out in the Military Court. The settlement of the crime of fraud by members of the Indonesian National Army follows Law No. 31 of 1997, which includes the stages of investigation, prosecution, and implementation of the decision.The verdict on the crime of fraud committed by members of the Indonesian National Army based on Decision Number 41-K/PM.I-02/AD/III/2024 is correct because it is in accordance with applicable laws. The judge stated that the defendant was legally and convincingly proven guilty of committing the crime of fraud by determining the evidence revealed during the trial and also the judge's own belief in the case.
Tinjauan Hukum terhadap Perlindungan Data Pribadi di Era Digital: Kasus Kebocoran Data Pengguna Layanan E-Commerce Ardika, I Wayan Cenik
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3601

Abstract

Era digital telah membawa perubahan besar dalam pola konsumsi dan interaksi ekonomi, dengan platform e-commerce menjadi salah satu aspek penting dalam transformasi ini. Namun, perkembangan ini juga menghadirkan tantangan signifikan terkait perlindungan data pribadi konsumen. Artikel ini mengkaji isu kebocoran data pribadi dalam ekosistem e-commerce di Indonesia, dengan fokus pada kasus kebocoran data pengguna Tokopedia pada tahun 2020. Studi ini menggunakan pendekatan yuridis normatif untuk menganalisis regulasi yang berlaku, termasuk Undang-Undang Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi (UU PDP), serta peraturan lainnya yang relevan. Hasil penelitian menunjukkan bahwa meskipun UU PDP memberikan dasar hukum yang lebih jelas untuk perlindungan data pribadi, tantangan tetap ada dalam implementasinya. Kasus Tokopedia menjadi contoh nyata kelemahan dalam sistem keamanan data dan akuntabilitas perusahaan. Selain itu, analisis ini mengungkapkan adanya celah dalam regulasi yang memungkinkan pelanggaran privasi tetap terjadi, serta kurangnya kesadaran konsumen terkait hak-hak mereka. Studi ini merekomendasikan penguatan regulasi, peningkatan kapasitas institusi, literasi digital, dan adopsi praktik terbaik internasional seperti General Data Protection Regulation (GDPR) Uni Eropa untuk menciptakan ekosistem digital yang lebih aman dan terpercaya.
Judicial Analysis of Law Enforcement Against Corruption In The Procurement of Goods and Services For Government Interest Siahaan, Yanti; Esther, July; Debora
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3613

Abstract

This study aims to Corruption in the procurement of goods and services is one of the most common corruption offences, ranking second only to gratuities/bribes. This is based on the World Bank (World Bank), every year more than 10 billion US dollars or around 85 trillion rupiah of the central government budget, both for routine expenditure and development projects, are spent through the procurement of goods and services. The purpose of this study is to find out the effectiveness of legal regulation of corruption offences in the procurement of goods and services for the benefit of the government and to find out to Overcome Obstacles in Law Enforcement of Corruption in the Procurement of Goods and Services for Government Interests so that Corruption Cases Can Decrease. The method used is a qualitative research method with descriptive analysis through legislative, case and conceptual approaches. The result of this research is that the formulation of minimum criminal punishment in Law Number 20 Year 2021 has shortcomings, namely not formulating sentencing guidelines to apply this minimum criminal punishment and efforts to overcome obstacles in law enforcement of corruption in the Procurement of Goods and Services so that the number of cases of Procurement of Goods and Services in the following year can decrease, including The principle of procurement must be carried out in tandem with enforcing integrity and increasing the professionalism of procurement human resources
Crime Of Theft With Violence Against Minors as Perpetrators Siregar, Nyesti; July Esther; Lesson Sihotang
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3622

Abstract

The research diacusses the Crime of Theft of Minors as Perpetrators with an example of decision no.36/Pid.Sus.Anak/2024/PN.Mdn. The case study approach is normative juridical law, studying, analyzing, by observing and understanding cases related to issues and legislative approaches related to legal issues in terms of legal principles, doctrines and jurisprudence. Author Data Creation Primary, Secondary, and Tertiary Data Sources focus on literature research using qualitative analysis by observing data obtained by interconnecting with several literature in the form of scientific works, books, the internet, and legal journals related to problem analysis with conclusions in knowing the Application of Law and the Basis of Judges' Considerations in providing punishment as accountability for actions committed by children,  Children, in addition to having factors that encourage the occurrence of a criminal act, have a different position from adults in the justice system and need guidance and rehabilitation to prevent criminal behavior in the future and the basis for the judge's consideration provides a deterrent effect so that it does not happen again in the future against the Crime of Theft with Violence against Minors as the perpetrator.
Legal Analysis of the Handling of M-Bangking Electronic Evidence in Bribery Cases in the Digital Era Sagala, Sudarsono; Esther, July; Sinaga, Jusnizar
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3625

Abstract

Evidence in cybercrime cases can be easily erased or eliminated, and there are challenges in detecting crimes that occur in the banking sector that utilizes computer technology. This difficulty arises due to the lack of adequate equipment, the lack of courage of some victims to report the incident to the authorities, as well as the relatively weak security system of the owner of the asset or system. In addition, the difficulty in tracking the whereabouts of the perpetrators is also a significant problem. This research aims to examine and analyze how electronic evidence derived from M-banking transactions can be used in the process of proving bribery cases, as well as the challenges faced in law enforcement in Indonesia. The research method used is a normative approach with qualitative analysis, which includes literature studies and analysis of relevant regulations, such as the Electronic Information and Transaction Act (UU ITE) and the Code of Criminal Procedure (KUHAP). In this research, it was found that although the ITE Law gives recognition to electronic documents as valid evidence, there are obstacles in its application in court. The Criminal Code has not expressly regulated the recognition of electronic documents, which causes confusion in legal practice. In addition, technical challenges and lack of understanding among law enforcement officers regarding how to handle electronic evidence are also obstacles in the proof process.
Punishment Of The Perpetrator Of Participation (Deelneming) In The Crime Of Maltreatment Of A Child Aritonang, May Pranita; July Esther; Sihotang, Lesson
Indonesian Journal of Law and Justice Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijlj.v2i3.3634

Abstract

Participation (deelneming) is a concept that includes various forms of participation from individuals or groups, both in mental and physical aspects, who are involved in carrying out certain actions that lead to the occurrence of a criminal offense. This study aims to analyze the punishment of perpetrators of participation (deelneming) in the crime of mistreatment of children, with a focus on Decision Number 4/Pid.Sus-Anak/2023/PN Jkt.Sel. The method used is a normative juridical approach, which examines the application of law and the theory of participation in the context of juvenile criminal law. The results showed that AG, as a child involved in the act, had fulfilled the elements of the crime of aggravated maltreatment that was premeditated, although he did not directly commit physical acts. The judge's consideration in handing down the verdict reflected attention to the age of the perpetrator as well as the principle of rehabilitation in the juvenile justice system. The prison sentence of 3 years and 6 months in LPKA reflects efforts to provide a deterrent effect as well as rehabilitation. This research recommends an increased understanding among law enforcers of the theory of inclusion and legal protection for children so that it can be applied fairly and effectively.

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