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LAWYER: Jurnal Hukum
Published by Asian Publisher
ISSN : -     EISSN : 29869056     DOI : https://doi.org/10.58738/lawyer
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
LAWYER: Jurnal Hukum (E-ISSN 2986-9056) adalah jurnal ilmiah peer-review berkualitas tinggi dengan akses terbuka yang diterbitkan dua kali setahun oleh Penerbit Asian Publisher. LAWYER: Jurnal Hukum berfokus pada hukum pidana, hukum perdata, hukum internasional, hukum transportasi, hukum lingkungan, e-commerce, hukum tata negara, hukum adat, hukum acara, alternatif penyelesaian sengketa. Aspirasi wawasan regional, nasional maupun internasional terwadahi dalam karya orisinal yang mendasar (fundamental) namun memiliki unsur kebaruan (updated) sehingga karya yang dihasilkan merupakan hasil penalaran sistematis, relevan dan memiliki kontribusi tinggi terhadap pembangunan ilmiah bidang hukum.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 78 Documents
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ANALISIS PUTUSAN PENGADILAN PAJAK ATAS PENGKREDITAN PAJAK MASUKAN UNTUK FASILITAS KESEJAHTERAAN KARYAWAN (STUDI PUTUSAN NO. PUT-010985.16/2020/PP/M.XB TAHUN 2025) Sigit Argo Hananto; Muh. Amin Saleh; Irene Puteri Alfani Sofia Sinaga
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1854

Abstract

This study aims to analyze the legal reasoning of the Panel of Judges in Tax Court Decision Number PUT-010985.16/2020/PP/M.XB (2025) regarding the crediting of Input Tax on the construction of employee welfare facilities, and to evaluate the legal protection afforded to the Taxpayer. The study employs a normative-juridical method utilizing statutory, conceptual, and case-based approaches. The central issue concerns the interpretation of the phrase "having a direct relationship with business activities" as stipulated in Article 9 paragraph (8) letter b of the Value Added Tax Law. The dispute involves Input Tax amounting to IDR 170,794,605.00 related to the construction of employee housing and kitchen facilities for a plantation company located far from residential areas. The Panel of Judges upheld the tax correction, reasoning that the facilities constituted final consumption by employees and thus failed to meet the requirements for crediting Input Tax. The analysis reveals that, formally, this reasoning aligns with the characteristics of VAT as a consumption tax and affords procedural legal protection to the parties involved. However, substantive issues remain, as the operational function of the facilities, the company's geographical location, and the company's obligation to provide for worker welfare were not fully considered when determining the existence of a direct relationship with business activities. Therefore, clearer parameters and harmonization across legal regimes are required to ensure legal certainty, fairness, and the protection of Taxpayer rights.
IMPLEMENTASI PASAL 36 AYAT (1) HURUF B UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN DALAM INSTRUMEN PERLINDUGNAN HUKUM WAJIB PAJAK Senny Tussytha; Muh. Amin Saleh; Muhenri Sihotang
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1855

Abstract

This study aims to analyze the regulation and implementation of Article 36 paragraph (1) letter b of the Law on General Provisions and Tax Procedures as an instrument of legal protection for taxpayers. The research problem stems from the lack of clear parameters regarding incorrect tax assessments and a tendency to interpret the Director General of Taxes' authority to reduce or cancel tax assessments in a restrictive manner. This study employs a normative-empirical juridical method by examining statutory provisions and their implementation within tax administration practices. The analysis reveals that, normatively, Article 36 paragraph (1) letter b serves as a corrective instrument designed to provide legal protection to taxpayers in instances of incorrect tax assessments. However, in practice, the phrase "may" tends to be interpreted as a discretionary power granting broad latitude to tax authorities, while the review process focuses more on fulfilling administrative formalities than on verifying material accuracy. This situation risks upholding tax assessments that are substantively erroneous and compels taxpayers to file lawsuits with the Tax Court. Therefore, the implementation of Article 36 paragraph (1) letter b requires reorientation through strengthened material review, the limitation of discretion based on the principle of legality and the General Principles of Good Governance, and the application of legal certainty that upholds justice.
PERLINDUNGAN HUKUM IMPORTIR ATAS KERUGIAN AKIBAT PENETAPAN SPBL PASCA PUTUSAN PENGADILAN PAJAK Marina R. Purba; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1856

Abstract

This study aims to analyze the implementation of legal protection for importers regarding losses arising from the issuance of a Determination Letter on Prohibited and/or Restricted Goods (SPBL), which was subsequently annulled by the Tax Court in Decision Number PUT-005900.45/2024/PP/M.XVIIA of 2025. The study employs a normative-juridical method utilizing statutory, case, and conceptual approaches. The analysis focuses on the validity of the SPBL issuance, the forms of legal protection available to importers, and the mechanisms for recovering losses caused by the detention of goods during the dispute process. The findings indicate that the Tax Court provided repressive legal protection by annulling the SPBL after determining that the imported "Rack Fitting" was more appropriately classified under HS Code 9403.20.90 rather than HS Code 7308.90.99 (which falls under the category of prohibited and/or restricted goods). However, the annulment of the SPBL did not fully provide effective legal protection, as it did not automatically compensate the importer for material losses—specifically demurrage and storage costs—incurred while the goods were detained. These obstacles stem from the Tax Court's limited authority to award civil damages, jurisdictional ambiguities, and the inadequacy of customs procedural law in accommodating claims for losses resulting from administrative actions. Therefore, a regulatory reconstruction is required to establish certainty regarding the forum, authority, and mechanisms for recovering importer losses, ensuring that legal protection extends beyond the mere annulment of administrative decisions to effectively restore rights.
KEABSAHAN PENOLAKAN PERMOHONAN PASAL 36 AYAT (1) HURUF A DALAM SENGKETA PAJAK Ifyani Novita; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1857

Abstract

This study aims to analyze the validity of the rejection of an application for the reduction or cancellation of administrative sanctions under Article 36 paragraph (1) letter a of the General Provisions and Tax Procedures Law (UU KUP), as well as to analyze the legal reasoning of the Panel of Judges in Tax Court Decision Number PUT-004622.99/2025/PP/M.XIA (2025). This research employs a normative-juridical method utilizing statutory, conceptual, and case-based approaches. The analysis focuses on the discretionary authority of the Directorate General of Taxes in evaluating taxpayer applications and the *ratio decidendi* of the Panel of Judges in reviewing the rejection decision. The findings indicate that the rejection of the application by the Directorate General of Taxes lacked substantive validity; the reasoning was overly formalistic, relying on administrative and financial parameters that were not directly relevant to the substance of the tax invoice issuance issue. The Panel of Judges held that issuing a tax invoice prior to payment and the delivery of goods in Crude Palm Oil (CPO) transactions could not be classified as a delay, as it aligned with regulations regarding the timing of tax invoice issuance and the Plaintiff's transaction practices. Through systematic and teleological interpretation, the Panel corrected the tax authority's erroneous application of the law and cancelled administrative sanctions amounting to IDR 111,162,500.00. The decision affirms that the discretion exercised by the Directorate General of Taxes is not absolute authority; it remains subject to the law, General Principles of Good Governance (AUPB), and judicial review to ensure legal certainty and protection for taxpayers.
REKONSTRUKSI KELEMBAGAAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023 Florentinus Eko Yulianto; Muh. Amin Saleh; Sendi Sanjaya
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1858

Abstract

This study aims to analyze the institutional reconstruction of the Tax Court following Constitutional Court Decision Number 26/PUU-XXI/2023 and its implications for judicial independence. The study employs a normative-juridical method utilizing statutory, case, conceptual, historical, and comparative approaches. The analysis focuses on the Tax Court's position within the judicial system, the issue of dual administrative oversight, and the consequences of transferring organizational, administrative, and financial supervision from the Ministry of Finance to the Supreme Court. The findings indicate that dual oversight potentially compromises institutional independence, given that the Ministry of Finance also oversees the Directorate General of Taxes and the Directorate General of Customs and Excise—agencies that act as parties in disputes before the Tax Court. Constitutional Court Decision Number 26/PUU-XXI/2023 mandates the elimination of this dual oversight through the implementation of a "one-roof system," with the transfer to be completed no later than December 31, 2026. Institutional reconstruction should not be viewed merely as a transfer of administrative authority; it must also encompass the restructuring of organizational frameworks, human resources, budgets, regulations, oversight mechanisms, judicial competence, and information technology systems. The ideal arrangement for the Tax Court is to retain its character as a specialized court within the State Administrative Court system while falling entirely under the supervision of the Supreme Court. This reconstruction is expected to strengthen independence, professionalism, impartiality, and accountability, as well as ensure legal certainty and protection for taxpayers.
ANALISIS PEMANFAATAN JASA KENA PAJAK LUAR DAERAH PABEAN ATAS PEMBAYARAN DEPOSIT Farida Nur Amelia; Muh. Amin Saleh; Irene Puteri Alfani Sofia Sinaga
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1859

Abstract

This study aims to provide a juridical analysis of the utilization of Taxable Services (JKP) from outside the Customs Area regarding a deposit payment made under an international design agreement, based on Tax Court Decision Number PUT-003524.99/2025/PP/M.VA (2025). The research employs a normative juridical method utilizing statutory, case, and conceptual approaches. The analysis focuses on Value Added Tax (VAT) provisions—specifically those concerning the utilization of Taxable Services from outside the Customs Area—and the legal considerations of the Panel of Judges in the case at hand. The findings indicate that the payment of USD 1,938,000.00 made by PT MNC Wahana Wisata to the Central Research Institute of Building and Construction Co., Ltd. (CRIBC) constituted a guarantee deposit rather than a payment for the price of Taxable Services. This conclusion is supported by the facts that the design project did not proceed due to project failure, the design services were never delivered or utilized, and the deposit funds were returned to the Taxpayer. The Panel of Judges did not rely solely on the transfer evidence to determine the VAT object; instead, they evaluated the overall legal relationship and evidence based on the principle of material truth. Consequently, the failure to meet the element of "utilization of Taxable Services" meant there was no adequate basis for imposing VAT. The decision underscores the importance of legal certainty, fairness, and legal protection for Taxpayers in cross-border service transactions.
EFEKTIVITAS PENGELOLAAN KAWASAN PERBATASAN LAUT DI PROVINSI KEPULAUAN RIAU DALAM PERSPEKTIF HUKUM NASIONAL DAN KEDAULATAN NEGARA Restu Herdian Syach; Aliv Rahul Hak
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1664

Abstract

Riau Islands Province is a strategic region sharing direct borders with Singapore, Malaysia, and Vietnam, thereby playing a crucial role in safeguarding the sovereignty of the Unitary State of the Republic of Indonesia. The geographical complexity of this archipelagic region, combined with high levels of cross-border activity, makes the management of maritime border areas a significant issue regarding national law and state sovereignty. This study aims to analyze the effectiveness of the national legal framework for managing maritime border areas in Riau Islands Province and to identify obstacles to its implementation concerning the protection of state sovereignty. The research employs a normative-empirical legal method, utilizing statutory, conceptual, and case-based approaches. Data were gathered through a review of legislation, scholarly literature, policy documents, and other sources relevant to maritime border management. The findings indicate that Indonesia possesses a relatively comprehensive regulatory framework—comprising Law No. 43 of 2008 on State Territory, Law No. 32 of 2014 on Marine Affairs, and various implementing regulations supported by the provisions of UNCLOS 1982. However, the effectiveness of implementation faces obstacles such as overlapping institutional authority, limited surveillance facilities and infrastructure, the region's archipelagic geography, and low legal awareness among some border communities. Therefore, strengthening institutional coordination, enhancing maritime surveillance capacity, developing border area infrastructure, and empowering local communities are essential to support more effective maritime border management in safeguarding state sovereignty.
PENGUATAN PERAN KEJAKSAAN SEBAGAI DOMINUS LITIS MELALUI INTEGRASI SISTEM INFORMASI PERKARA DI INDONESIA Beti Wulandari
LAWYER: Jurnal Hukum Vol. 4 No. 2 (2026): LAWYER: Jurnal Hukum, September 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/lawyer.v4i2.1867

Abstract

Modern criminal justice systems demand law enforcement governance that is integrated, professional, and accountable. Within this framework, the Attorney General's Office of the Republic of Indonesia holds a strategic role as dominus litis—the authority controlling the case and determining its suitability for proceeding to the prosecution stage. However, law enforcement practices indicate that the implementation of this role remains suboptimal. This is evidenced by the high frequency of case file returns (P-19), ineffective coordination between investigators and public prosecutors, and the lack of integration regarding case-handling information systems among law enforcement agencies. This policy paper aims to analyze the factors contributing to the suboptimal performance of the Attorney General's Office in its dominus litis role and to formulate policy alternatives capable of strengthening law enforcement coordination within the integrated criminal justice system. The analytical methodology employs the USG (Urgency, Seriousness, Growth) method to prioritize issues, a fishbone diagram to identify root causes, and William N. Dunn’s policy evaluation framework to assess alternatives based on criteria of effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The analysis reveals that limited operational regulations regarding the coordination of investigation and prosecution have prevented the integration of case-handling information systems, resulting in coordination mechanisms that lack structure and sustainability. Based on the policy evaluation, the proposed recommendation is the development of an integrated case-handling information system shared among law enforcement agencies to strengthen coordination, enhance transparency, and support the optimization of the Attorney General's Office's role as dominus litis within Indonesia's criminal justice system.

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