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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 72 Documents
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TINJAUAN PEMENUHAN ASAS-ASAS UMUM PEMERINTAHAN YANG BAIK TERHADAP PENGATURAN JANGKA WAKTU PEMERIKSAAN PAJAK Muhammad Wahyudi
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.v4i1.248

Abstract

This study aims to analyze the fulfillment of the General Principles of Good Governance (AUPB) regarding the regulation of tax audit timeframes as stipulated in the Minister of Finance Regulation Number 15 of 2025 concerning Tax Audits. The regulation of tax audit timeframes is an important instrument in tax administration law because it is directly related to legal certainty, protection of taxpayer rights, and limitations on the authority of tax authorities. In practice, although the regulation has set a clear audit timeframe, its implementation still raises debate, especially when the audit exceeds the specified timeframe but is still considered valid by the court decision. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used are primary, secondary, and tertiary legal materials obtained through literature studies and analyzed qualitatively. The results of the study indicate that normatively the regulation of tax audit timeframes in PMK Number 15 of 2025 has reflected the principles of AUPB, particularly the principles of legal certainty, accountability, openness, professionalism, and proportionality. However, in practice, the application of audit timeframes has not been fully consistent with these principles. The Supreme Court's decision permitting audits to extend beyond the time limit demonstrates that procedural compliance is often disregarded in pursuit of material tax truth. This situation creates legal uncertainty for taxpayers and demonstrates that the AUPB has not yet fully functioned as a binding standard of review in tax audit practice. Therefore, strengthening regulations that emphasize the legal consequences of exceeding the audit time limit is needed, so that the time limit truly functions as a limit on administrative authority that provides legal protection for taxpayers and strengthens good governance in the tax sector.
DAMPAK PEMBERLAKUAN OMNIBUS LAW TERHADAP STATUS PEKERJA MIGRAN INDONESIA SEBAGAI SUBJEK PAJAK LUAR NEGERI Indra Gunawan
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.v4i1.249

Abstract

This study aims to analyze the impact of the Omnibus Law on the status of Indonesian Migrant Workers (PMI) as Foreign Tax Subjects (SPLN), as well as its implications for legal certainty and the potential for double taxation. Changes in tax regulations arising from policy reforms through the Job Creation Law have created new dynamics in determining the tax subject status of Indonesian citizens working abroad. This situation requires a comprehensive legal study to understand how these regulations affect PMI's tax obligations and the legal protection provided by the state. The research method used is normative legal research with a statute approach and a comparative law approach. The data sources used are primary, secondary, and tertiary legal materials analyzed qualitatively. Primary legal materials include the Law on General Provisions and Tax Procedures, the Income Tax Law, Law Number 11 of 2020 concerning Job Creation, and Minister of Finance Regulation Number 18/PMK.03/2021, which regulates the criteria for determining SPLN status for Indonesian citizens working abroad. An analysis was also conducted by comparing regulations before and after the policy change to assess the consistency of norms and their implications for tax compliance. The results show that the enactment of the Omnibus Law brought changes to the mechanism for determining the tax status of migrant workers and clarified the criteria for determining SPLN. However, in practice, several administrative obstacles remain, limited understanding of regulations by migrant workers, and the potential risk of double taxation due to differences in tax systems between countries. Therefore, policy harmonization, increased tax outreach to migrant workers, and strengthened coordination between the Directorate General of Taxes and migrant worker protection agencies are needed to ensure legal certainty and fiscal justice for migrant workers working abroad.
PERLINDUNGAN ANAK DARI EKSPLOITASI EKONOMI DI YAYASAN PANTI ASUHAN: PERSPEKTIF HUKUM PERLINDUNGAN ANAK Aldy Arveransyah; Diding Rahmat
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.v3i2.250

Abstract

In discussions of children's rights, the economic exploitation of children in orphanages is often overlooked. This exploitation can take various forms, such as exploiting children for financially disadvantageous work that they cannot afford, or exploiting them for work that is harmful to their physical or mental health. The purpose of this study is to determine the types of economic exploitation occurring in orphanages and analyze how it impacts children's rights from the perspective of Indonesian child protection law. This study uses normative juridical approaches, namely prescriptive and comparative legal analysis. This study finds that economic exploitation in orphanages often violates basic principles of child protection, such as the right to education, the right to adequate care, and the right to adequate care. This is demonstrated by related regulations, such as Minister of Social Affairs Regulation No. 30 of 2011 concerning National Standards for Child Care. In addition, this study examines the provisions of the Convention on the Rights of the Child (CRC), adopted by Indonesia through Presidential Decree No. 36 of 1990, with other international regulations. Studies show that, although Indonesian law has established clear regulations on child protection, weak supervision and enforcement result in many orphanages not complying with these regulations. This study recommends increased oversight of orphanages and tougher penalties for child economic exploitation. It is hoped that this research will help develop better and more sustainable child protection policies in Indonesia.
KEDUDUKAN DAN KEWENANGAN KPK DALAM PERADILAN KONEKSITAS BERDASARKAN PUTUSAN MAHKAMAH KONSTITUSI NOMOR 87/PUU-XXI/2023 Anastasia Lirina; 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.v3i2.251

Abstract

This research is motivated by issues concerning the authority of the Corruption Eradication Commission (KPK) in handling corruption cases involving both civilian and military jurisdictions, commonly referred to as connectivity cases. The main issues examined are: (a) what is the position and authority of the KPK in handling corruption cases according to the procedural law of connectivity ; and (b) what ratio decidendi and its legal implications of Constitutional Court Decision Number 87/PUU-XXI/2023 on the KPK's authority in handling connectivity corruption cases. The research aims to provide an understanding of the mechanisms for handling connectivity cases, also known as connectivity trials, according to positive law. This includes provisions within Law No. 8 of 1981 concerning the Criminal Procedure Code (KUHAP), Law No. 31 of 1997 concerning Military Courts, Law No. 30 of 2002 concerning the Corruption Eradication Commission (KPK), and Law No. 31 of 1999 concerning the Eradication of Criminal Acts of Corruption (as amended by Law No. 20 of 2001). Furthermore, the research seeks to clarify the position and authority of the KPK following Constitutional Court Decision No. 87/PUU-XXI/2023. Additionally, the research intends to identify the challenges faced by the KPK in handling connectivity cases, such as procedural differences between jurisdictions (civilian and military courts) and institutional coordination. Finally, the research aims to formulate recommendations to enhance the effectiveness of the KPK's authority in handling connectivity corruption cases. The type of legal research employed in this study is normative legal research, utilizing a statute approach, case study approach, and conceptual approach. The research findings indicate that the KPK's position in connectivity cases is not explicitly regulated within the law governing connectivity procedures. However, the KPK, as an investigative institution within the general court system, implicitly possesses the authority to handle connectivity corruption cases based on Article 89 Paragraph (2) of the Criminal Procedure Code (KUHAP) and Article 198 Paragraph (2) of the Military Justice Law. The legal implications of Constitutional Court Decision No. 87/PUU-XXI/2023 affirm that the KPK is authorized to coordinate and control the investigation, inquiry, and prosecution of connectivity corruption cases where law enforcement was initiated or discovered by the KPK.
PERLINDUNGAN MEREK DAGANG DALAM PERDAGANGAN ELEKTRONIK DALAM STUDI KASUS PELANGGARAN MEREK DI INDONESIA Andi; 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.v3i2.252

Abstract

The development of electronic commerce (e-commerce) in Indonesia has increased the dynamics of digital business, but also posed new challenges in the legal protection of trademarks. Trademark infringement in online transactions is increasingly prevalent, whether in the form of unauthorised use of trademarks, product counterfeiting, or consumer misleading practices. This study aims to analys the effectiveness of trademark protection in electronic commerce in Indonesia, identify the factors causing infringement, and evaluate the applicable law enforcement mechanism. This research uses a juridical-normative method with a study case approach to several cases of trademark infringement that occurred in Indonesia. Data is obtained from the study of legal documents, study case of trademark infringement, as well as analysis of trademark protection policies applied by e-commerce platforms. The results show that although there are regulations governing trademark protection, such as Law No. 20 of 2016 on Trademarks and Geographical Indications. Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation. Law No. 6 of 2023 on Determination of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation become Law, and Law No. 11 of 2008 on Trading Through Electronic Systems. Law No. 19 of 2016 on First Amendment to the Law No. 11 of 2018. Law No. 1 of 2024 on Second Amendment to the Law No. 11 of 2018, and also Government Regulation No. 80 of 2019 on Trading Through Electronic Systems, there are still loopholes in the implementation of the law that allow violations to continue to occur. As a solution, this study recommends strengthening coordination and synergy between the government, businesses, and e-commerce platform providers in creating a more effective monitoring system. In addition, some strategic steps that can be taken include increasing supervision by relevant authorities, optimising the role of e-commerce platforms in filtering and taking action against infringing accounts, and legal education for businesses and consumers. With a more proactive approach, it is expected that trademark protection in electronic commerce in Indonesia can be more effective and provide legal certainty for all parties as well as increasing legal awareness for businesses and consumers is also an important factor in trademark protection efforts in the digital era. With improvements in the trademark protection system, it is expected that e-commerce in Indonesia can develop more fairly and sustainably.
PENERAPAN PRINSIP KEADILAN DALAM PENYELESAIAN SENGKETA TANAH DALAM RANGKA MEWUJUDKAN KESEJAHTERAAN MASYARAKAT Annastasya Ria Octary; Niru Anita Sinaga
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.v4i1.253

Abstract

Land disputes remain a persistent and fundamental issue in Indonesia, particularly in rural areas where land functions not only as a source of livelihood but also as a marker of social identity. These conflicts often extend beyond legal boundaries and encompass complex social, economic, and political dimensions. This article aims to examine how the application of the principle of justice in resolving land disputes can contribute to achieving community welfare, while also identifying the obstacles that hinder its effective implementation. The research employs a normative juridical method using a statute approach, by analyzing legal frameworks such as Law Number 5 of 1960 on the Basic Agrarian Principles, Government Regulation Number 24 of 1997 on Land Registration, and Law Number 11 of 2020 on Job Creation. Findings reveal that the application of justice in land dispute resolution has yet to function optimally. Key obstacles include limited public access to legal mechanisms, overlapping land administration systems, weak integrity among local officials, and low legal literacy at the grassroots level. The study concludes that substantive justice must serve as the foundation for resolving land conflicts, ensuring that the law acts not merely as an instrument of power but as a means of protecting rights and improving public welfare. A fair, transparent, and pro-people agrarian reform is essential to realizing an equitable land governance system in Indonesia.
PENERAPAN ASAS KEPASTIAN HUKUM TERHADAP PENERIMAAN PAJAK PENGHASILAN BERDASARKAN KETENTUAN PENGHAPUSAN PIUTANG DALAM UNDANG UNDANG NOMOR 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN Anton Hutapea; 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.v3i2.269

Abstract

Optimal tax collection plays a pivotal role in advancing national development and enhancing public welfare. However, Indonesia's tax system faces challenges, particularly regarding the mechanism of uncollectible receivables as stipulated in Article 6 paragraph (1) sub-point h of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), and the classification of debt forgiveness as income for debtors based on Law Number 7 of 1983 on Income Tax, as amended by Law Number 36 of 2008 Article 4 paragraph (1) sub letter k. These laws stipulate that receivables written off by creditors become deductible expenses for the creditors and taxable income for the debtors. Although consistent with tax principles, in practice many debtors are in poor financial condition and unable to pay taxes, creating legal uncertainty and a mismatch between legal norms and actual conditions.Therefore, it is relevant and important to examine: (1) How is the mechanism of writing off clearly uncollectible receivables implemented under the UU HPP? and (2) How is the principle of legal certainty applied in income tax collection based on the write-off of clearly uncollectible receivables under the UU HPP? This study was conducted using a normative legal research approach, which focuses on the examination and interpretation of written legal norms, particularly tax regulations related to the write-off of clearly uncollectible receivables and their impact on income tax revenue. The research uses statutory and conceptual approaches, employing both primary and secondary data with qualitative analysis. The findings reveal that the mechanism for writing off clearly uncollectible receivables under the UU HPP provides administrative ease for creditors, as the requirements are optional rather than cumulative. This means a debtor may not be aware that their debt has been written off by the creditor. The study also highlights a lack of legal certainty regarding income tax collection in this context. The regulation that categorizes forgiven debt as income for the debtor does not reflect fairness or legal certainty, particularly since most debtors whose debts are forgiven are in financial distress or even bankruptcy, making it unrealistic for them to fulfill tax obligations. Additionally, weak oversight regarding debtor acknowledgment of forgiven debt opens opportunities for tax avoidance and threatens national revenue. Therefore, this study recommends regulatory changes to the conditions for writing off clearly uncollectible receivables under the UU HPP. Specifically, requirement point 3 should be changed from optional to cumulative to avoid potential abuse. At a minimum, there should be a mandatory written agreement on debt forgiveness or a debtor’s written acknowledgment for debts exceeding a certain amount. Regarding the principle of legal certainty in income tax collection, the study suggests revising the Income Tax Law to exclude forgiven debt from taxable income. Article 4 paragraph (1) sub letter k of the Income Tax Law is deemed unrealistic, given the financial condition of most debtors affected. In such situations, requiring income tax payments on forgiven debt creates legal and practical inconsistencies that undermine fairness and legal certainty in taxation.
REFORMULASI KEBIJAKAN HUKUM PIDANA TERHADAP UJARAN KEBENCIAN DI MEDIA SOSIAL : STUDI KOMPARATIF ANTARA KUHP DAN UU ITE Arif Purnama Hasyim; 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.v3i2.270

Abstract

This research analyzes the regulatory challenges of hate speech in Indonesia through a comparative study between the Criminal Code and Electronic Information and Transaction Law, and their implications for protecting freedom of expression. Using a normative juridical method with a legal comparison approach, this study identifies regulatory fragmentation, unclear definitive parameters, and implementation inconsistencies that potentially create legal uncertainty. The findings reveal that the Criminal Code applies a conventional perspective based on public order protection, while the Electronic Information and Transaction Law tends to focus on protecting certain identity groups but with ambiguous formulations. The implementation of both legal instruments shows a pattern of selectivity that potentially distorts the democratic function of freedom of expression. The research recommends a comprehensive policy reformulation including: operational definitions based on Rabat Plan of Action parameters, a tiered approach in handling cases, harmonization between legal instruments, integration of digital platform roles, strengthening law enforcement capacity, and enhancing public digital literacy. The ideal model of hate speech criminalization policy must balance the interests of protecting vulnerable groups with guarantees of freedom of expression, considering Indonesia's multicultural context and international standards for legitimate restrictions on freedom of expression.
PENEGAKAN HUKUM TERHADAP PELAKU TINDAK PIDANA SIBER TENTANG AKSES ILEGAL DI INDONESIA Arifuddin Aljundani; Niru Anita Sinaga
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.v3i2.271

Abstract

Cybercrime, especially illegal access, has become a serious problem along with the rapid development of information and communication technology (ICT). This phenomenon causes significant material and immaterial losses for individuals, corporations, and the state, as evidenced by various cases of illegal access in Indonesia such as ASN data leaks and hacking of state institution sites. This study aims to analyze in depth the enforcement of the law against perpetrators of illegal access crimes in Indonesia, examining the obstacles faced. This study uses a normative legal research method by examining related laws and regulations. The results of the study show that the enforcement of the law on illegal access in Indonesia is based on Article 30 of the ITE Law which expressly prohibits unauthorized access to electronic systems, obtaining electronic information illegally, and breaking into security systems. Criminal sanctions for imprisonment and fines are regulated in Article 46 of the ITE Law. With the enactment of the new Criminal Code (Law No. 1 of 2023), the provisions on illegal access are now also regulated in Article 322 paragraph (3), indicating the harmonization of cyber criminal law.
PERTANGGUNGJAWABAN PIDANA TERHADAP TINDAK PIDANA PENGANIAYAAN YANG DILAKUKAN OLEH ANGGOTA TNI (STUDI PUTUSAN PENGADILAN MILITER III-17 MANADO NOMOR 58-K/PM.III-17/AD/IX/2024) Bagus Priambodo Nur Sasongko; 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.v3i2.272

Abstract

Persecution is one of the phenomena that is difficult to disappear in social life. Nowadays we often hear news cases of persecution committed by Indonesian army against civilians, as the author raises in this paper based on the Decision of Military Court III-17 Manado Number 58-K/PM.III-17/AD/IX/2024. The crime of maltreatment or commonly known as mishandeling is regulated in Article 351 of the Indonesia Criminal Code, while the regulation of the crime of maltreatment based on Indonesia Criminal Code 2023 listed in Article 466. The criminal offence of maltreatment is not regulated in Indonesia Military Criminal Code so that the criminal sanction still refers to the Criminal Code. In the decision of the Military Court III-17 Manado Number 58-K/PM.III-17/AD/IX/2024, according to the author, both the Military Oditur's charges and the Judge's decision were too lenient, the defendant should have been subject to the maximum penalty, considering that the perpetrator is a Indonesian Army who should provide a sense of security to the civilian community. It is necessary to evaluate and reformulate the laws and regulations governing military justice, especially regarding jurisdiction over general criminal offences committed by Indonesian Army in non-service situations. The verdict should reflect justice for the victim, as well as provide a deterrent effect for the perpetrator and other Indonesian Army, in order to prevent the repetition of similar criminal offences in the future.

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