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LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan
Published by Yayasan Pendidikan Dan Pelayanan Kesehatan Rahmat Husada
ISSN : -     EISSN : 30480493     DOI : https://doi.org/10.08221/lexlaguens.v1i1.1
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
The scope of the articles published in this journal deals with a broad range of topics in the fields of Criminal Law, Civil Law, International Law, Constitutional Law, Administrative Law, Islamic Law, Economic Law, Medical Law, Customary Law, Environmental Law and another section related contemporary issues in law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 65 Documents
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ANALISIS YURIDIS TERHADAP KEPASTIAN HUKUM DALAM PERMOHONAN PENGURANGAN ANGSURAN PPH PASAL 25 BERDASARKAN PERATURAN DIREKTUR JENDERAL PAJAK NOMOR PER-11/PJ/2025 Poniah Tanjung
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.237

Abstract

Tax is the main source of state revenue that plays an important role in financing national development, one of which is through Income Tax (PPh) Article 25 which is paid with a monthly installment mechanism. Under certain conditions, Taxpayers are given the right to apply for a reduction in PPh Article 25 installments. Provisions regarding this mechanism are regulated in the Regulation of the Director General of Taxes Number PER-11/PJ/2025 whose implementation is integrated through a digital-based tax administration system (Coretax). This research focuses on two problem formulations, namely: how is the mechanism to obtain legal certainty in the application of the provisions for reducing PPh Article 25 installments based on PER-11/PJ/2025; and what are the legal implications of implementing the PPh Article 25 installment reduction policy on the rights and obligations of Taxpayers. The research method used is normative juridical research supported by empirical data with a statutory and conceptual approach, using primary, secondary, and tertiary legal materials analyzed qualitatively. The results of the study indicate that normatively PER-11/PJ/2025 has provided a legal basis and procedural framework for submitting applications for reductions in Article 25 Income Tax installments through the Coretax system. However, in its implementation there is still potential for legal uncertainty stemming from technical aspects of the system, administrative burdens, and differences in the assessment of the fairness of financial data by the tax authorities. The implementation of this policy has legal implications for the implementation of taxpayers' rights and obligations, particularly regarding administrative obligations, transparency of decisions, legal protection, and the balance between the authority of the tax authorities and taxpayers' rights. This study concludes that legal certainty in the implementation of PER-11/PJ/2025 has not been fully realized optimally, so it is necessary to strengthen assessment standards, consistency of application, and improve the quality of system-based tax administration to ensure legal protection and justice for taxpayers.
URGENSI PENGINTEGRASIAN REGULASI DOMESTIK RUANG UDARA UNTUK KEDAULATAN NEGARA DI ATAS WILAYAH INDONESIA Daniel Payaw
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.239

Abstract

State sovereignty over airspace constitutes a fundamental principle of international law, affirming the exclusive right of a state to regulate and control its airspace without external interference. Although Indonesia has normatively adopted this principle through various national regulations and international legal instruments, the domestic regulation of airspace remains fragmented and characterized by overlapping institutional authorities. This study aims to analyze the legality of Indonesia’s airspace sovereignty and the urgency of integrating domestic regulations to establish a more structured and effective national air law system. The research employs a qualitative legal method with a normative juridical and descriptive-analytical approach, relying on library research of primary, secondary, and tertiary legal materials, including international legal instruments and national legislation concerning aviation, airspace security, and outer space affairs. The findings indicate that Indonesia’s sovereignty over its airspace possesses a strong legal foundation under both international and national law. However, regulatory disharmony and lack of systemic integration have weakened its practical effectiveness. Therefore, regulatory integration is a juridical and strategic necessity to transform declarative sovereignty into effective, operational, and adaptive sovereignty in response to modern aviation developments.
PERTANGGUNGJAWABAN KEPADA PIHAK KETIGA DALAM PERJANJIAN KERJA SAMA OPERASI APABILA TERJADI WANPRESTASI: PERTANGGUNGJAWABAN KEPADA PIHAK KETIGA DALAM PERJANJIAN KERJA SAMA OPERASI APABILA TERJADI WANPRESTASI Asjur Mubarak Bukkar
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.240

Abstract

A Joint Operation (Kerja Sama Operasi or KSO) is a form of civil partnership based on an innominate agreement, temporary in nature, and are able to act either as natural persons or as legal organizations. A KSO is a business entity, not a legal entity, because it constitutes a civil partnership, with liability resting on the parties who enter into the agreement.Default (wanprestasi) refers to breach of contract or failure to fulfill obligations by the parties to the agreement as stipulated therein. Any action—whether giving, performing, or refraining—that results in a default may cause responsibilities like paying damages, nullifying the agreement, or making the other party perform. Considering that a KSO is a business entity rather than a legal entity, liability rests with the subjects who enter into the KSO agreement. Therefore, if default occurs among the parties to the KSO agreement, liability toward third parties does not fall upon the KSO business entity itself but shall be divided equally among the parties to the contract or as otherwise provided for in the agreement.
ANALISA YURISIDIS TERHADAP PELAKSANAAN EKSEKUSI TERPIDANA SETELAH LEWATNYA TENGGANG WAKTU DALUWARSA DALAM PUTUSAN PIDANA (Studi Kasus Silfester Matutina) Yulianto Endy Nugroho
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.241

Abstract

This study examines the implementation of criminal executions against convicts based on legally binding court decisions, focusing on the legal consequences of delays in the execution of criminal sentences that have exceeded the statute of limitations. The methodological framework applied in this study is normative juridical through a statute approach and an analysis of court decisions through a case approach, specifically regarding the court decision in the name of Silvester Matutina. The results of the study indicate that criminal execution is both the authority and obligation of the state carried out by the prosecutor as the executor as regulated in the Criminal Procedure Code. However, delays in implementation after the verdict has reached final and binding status (inkracht van gewijsde) raise legal issues when linked to the statute of limitations provisions whose mechanisms have been established in the normative framework of the Criminal Code. If the delay has exceeded the statute of limitations, then the state's authority to carry out criminal sentences is nullified by law. This study concludes that delays in the enforcement of criminal sanctions not only have implications for the convict, but can fundamentally degrade the spirit of legal certainty itself and the legitimacy of the criminal justice system. Therefore, the implementation of criminal executions must be carried out in a timely manner and in accordance with the limits of authority determined by law in order to guarantee legal certainty in a state based on the rule of law.
KEDUDUKAN HUKUM KUASA WAJIB PAJAK NON-KONSULTAN DALAM PERSPEKTIF UNDANG-UNDANG NOMOR 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN: ANALISIS TERHADAP PERLINDUNGAN HAK DAN KEPASTIAN HUKUM WAJIB PAJAK Wahyu Nuryanto
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.242

Abstract

The regulation of Taxpayer Power of Attorney (KWP) has undergone significant developments in line with the enactment of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law) and Government Regulation Number 50 of 2022. This regulation expands the subject of power of attorney not only to tax consultants, but also to include other parties and specific families, with an emphasis on competence as a key prerequisite. This study aims to analyze the legal arrangements regarding the power of attorney of non-consultant taxpayers in the HPP Law and its implementing regulations, as well as examine the implications of the relaxation of power of attorney requirements on the protection of taxpayers' rights and legal certainty. The research method used is normative juridical with a legislative, conceptual, and court decision approach, especially the Constitutional Court Decision Number 63/PUU-XV/2017. The results of the study show that the legal foundation of non-consultant power of attorney has been solid and constitutionality is maintained as long as the regulation is in the technical-administrative realm. However, legal certainty has not been fully optimal due to the lack of operational competency indicators, coaching, supervision, and sanction mechanisms, thus giving rise to the potential for multiple interpretations and enforcement gaps in practice. In this context, PMK 229/PMK.03/2014 serves as an important administrative framework, but requires alignment so as not to limit the substantive rights of taxpayers and proxies. This study confirms that the effectiveness of protecting taxpayer rights is highly dependent on the accountability of the power of attorney as a tax intermediary, which must be supported by clear competency standards, consistent governance, and equal supervision.
ANALISIS YURIDIS PENGGUNAAN AKTA CESSIE SEBAGAI SARANA PENGUASAAN ASET PROPERTI OLEH INVESTOR DI INDONESIA Eka Purnama Witono Ng
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.243

Abstract

The property sector in Indonesia plays a vital role in supporting the national economy, but also presents legal challenges related to the management of distressed assets. One of the instruments used by investors to control property assets is the Deed of Assignment, which is the transfer of collection rights from existing creditors to new creditors as stipulated in Article 613 of the Civil Code. This instrument allows investors to obtain rights to receivables secured by property assets, without having to conduct a direct sale and purchase transaction. However, in practice, issues often arise regarding legal protection and enforcement mechanisms for transferred property objects. The formulation of the research problem is: (1) how is the legal regulation of the Deed of Assignment as the basis for the transfer of collection rights in civil agreements in Indonesia, as well as the mechanism for its use in controlling property assets by investors; and (2) how is legal protection for investors if a dispute arises over the transferred property objects. The research method used is normative legal research with a statutory approach and case studies. Data were obtained through a review of literature, laws and regulations, and relevant court decisions, then analyzed qualitatively. The results of the study indicate that the Assignment Deed is valid as a transfer of collection rights, but physical control over the property still requires an execution procedure through a KPKNL auction in accordance with Law No. 4 of 1996 concerning Mortgage Rights. In conclusion, the Assignment Deed provides benefits for investors in obtaining collection rights as well as the potential for asset control, but legal protection still depends on procedural compliance. This study recommends the need for regulatory harmonization and increased legal certainty so that the use of the Assignment Deed is more effective and supports a safe and transparent property investment climate in Indonesia.
KAJIAN HUKUM TERHADAP TINDAKAN ABORSI ILEGAL I Made Dwika Widhitama; Sujono
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 3 No. 2 (2025): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Agustus)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v3i2.244

Abstract

Legal protection for victims of illegal abortion, focusing on the case of forced abortion allegedly carried out by police officer Ipda YF. Illegal abortion violates the right to life and the laws and regulations in Indonesia, namely the old Criminal Code (Law No. 1 of 1946) and the Health Law (currently Law No. 17 of 2023), which generally prohibit abortion except for emergency medical indications or rape. The new Criminal Code (Law No. 1 of 2023), clarifies the expansion of the legal subjects of abortion perpetrators and explicitly regulates exceptions to abortion. This study uses a normative legal method with a statutory approach. The results show that the case of Ipda YF highlights the importance of strict criminal law enforcement (especially Article 347 of the old Criminal Code or Article 463 of the new Criminal Code for forced abortion) and maximum disciplinary/ethical sanctions for law enforcement officers who abuse their authority. Protection of victims of illegal abortion must be comprehensive, including protection from threats and intimidation (through LPSK), medical and psychological recovery, and the right to restitution/compensation.
ANALISIS YURIDIS TERHADAP PERTIMBANGAN HAKIM DALAM PUTUSAN PERKARA TINDAK PIDANA TERORISME BERDASARKAN UNDANG-UNDANG NO. 5 TAHUN 2018 TENTANG PEMBERANTASAN TINDAK PIDANA TERORISME Adzi Rizki; Daniel Hendrawan
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 3 No. 2 (2025): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Agustus)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v3i2.245

Abstract

All studies discuss the crime of terrorism, particularly in the context of judges' decisions and use court decisions as the main object, namely the decision of the district court in East Jakarta. The problems in this study are 1) The legal regulatory mechanism in examining and deciding cases of terrorism crimes? and 2) How is the law enforcement against terrorism cases in Indonesia? This research method uses normative legal research with secondary data. The approaches used are the statutory approach, conceptual and case approach. The analysis used is qualitative. The results of this study indicate that the legal regulatory mechanism in examining and deciding cases of terrorism crimes has carried out legal considerations by paying attention to the juridical, factual, and philosophical aspects in cases of terrorism crimes. The judge carefully examined the criminal elements in the indictment, particularly regarding the defendant's involvement in a banned organization and participation in semi-military military training that leads to terror goals. The application of the principle of legal certainty in Decision Number 812/Pid.Sus/2021/PN Jkt.Tim has been applied by the panel of judges by explicitly referring to the relevant statutory provisions, namely Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism.
TINJAUAN YURIDIS SENGKETA WARISAN DALAM PERKAWINAN CAMPURAN ANTARA WARGA NEGARA INDONESIA DAN WARGA NEGARA ASING Airin Titus; Selamat Lumban Gaol
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 3 No. 2 (2025): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Agustus)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v3i2.246

Abstract

Mixed marriages between Indonesian citizens (WNI) and foreign citizens (WNA) are a growing phenomenon in line with the development of globalization and mobility between countries. This condition not only creates social dynamics but also presents various legal issues, particularly in the field of inheritance. This study aims to analyze the inheritance law regulations in mixed marriages and examine the legal issues that arise in inheritance disputes involving Indonesian citizens and foreign nationals. The research method used is normative juridical research with a statutory and conceptual approach. Legal materials were obtained through literature studies covering relevant laws and regulations, doctrines, and court decisions, then analyzed qualitatively. The results of the study indicate that the inheritance law system in Indonesia is pluralistic, consisting of Islamic inheritance law, customary inheritance law, and Western civil inheritance law, the application of which depends on the religion, citizenship status, and legal system applicable to the parties. In the context of mixed marriages, inheritance disputes often arise due to differences in citizenship, religious differences, the citizenship status of children, and restrictions on land ownership rights by foreign nationals based on the Basic Agrarian Law. Furthermore, the lack of specific regulations regarding inheritance in mixed marriages creates legal uncertainty and the potential for cross-border legal conflicts. Therefore, a more comprehensive legal regulation regarding inheritance in mixed marriages is needed to provide legal certainty and protection for all parties, particularly for children born of mixed marriages.
PENYELESAIAN PERKARA KONEKSITAS TENTANG TINDAK PIDANA PENGANIAYAAN OLEH ANGGOTA TNI DAN MASYARAKAT SIPIL (ANALISIS PUTUSAN NO 189-K/PM. II-08/AL/IX/2024) Akbar Kuntara; Sujono
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 3 No. 2 (2025): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Agustus)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v3i2.247

Abstract

Connectivity is a criminal matter that has distinctive characteristics because it involves perpetrators from two different jurisdictions, namely civil and military. Connectivity refers to the consolidation of investigations into related criminal cases to be examined and decided jointly in a single court. In legal enforcement practice, particularly in criminal cases involving both military and civil elements, fragmentation of authority often leads to disparities in sentencing. This study aims to analyze the resolution of connectivity cases based on Decision Number 189-K/PM.I I-08/AL/IX/2024 in a criminal case of assault involving members of the Indonesian National Armed Forces (TNI) and civilians, which includes a discussion of connectivity cases according to connectivity procedural law and a legal analysis of the court decision. The method used is normative legal analysis, referencing legislative regulations, legal doctrine, and court decision analysis. The research findings indicate that although the mechanism of joint trial has been regulated in the Criminal Procedure Code (KUHAP) and Law No. 31 of 1997 on Military Courts, its implementation in practice has not been fully realized. The division of case handling between the general and military courts can lead to an imbalance in the application of legal sanctions and reduce the application of the principle of substantive justice.

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