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Mahkamah: Jurnal Riset Ilmu Hukum
Published by Asosiasi Peneliti Dan Pengajar Ilmu Hukum Indonesia
ISSN : 30633990     EISSN : 30634024     DOI : 10.62383
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal ini menyajikan artikel-artikel yang membahas berbagai aspek hukum, mulai dari hukum pidana, hukum perdata, hukum administrasi negara, hingga hukum internasional
Arjuna Subject : Ilmu Sosial - Hukum
Articles 130 Documents
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ADMINISTRATIVE BURDEN PAJAK ATAS GIG ECONOMY PERBANDINGAN WITHHOLDING MECHANISM DAN REAL-TIME REPORTING ANTARA INDONESIA (CORETAX) DAN JERMAN (ELSTER) Nur Huda Prasetyo Syaiful Hadi; Nur Auliya Rahmatika
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1824

Abstract

The rapid growth of platform-based gig economy poses novel challenges for tax administration, particularly concerning withholding mechanisms and reporting obligations for digitally-active informal workers. This study qualitatively examines the procedural effectiveness of tax withholding and reporting systems between Indonesia implementing the Core Tax Administration System (Coretax) with a pooling withholding approach and Germany through the ELSTER platform employing decentralized real-time reporting. Using comparative procedure study and document analysis within the OECD Tax Administration 3.0 framework, the research evaluates regulatory design, administrative burden, and taxpayer compliance in the gig sector. Findings indicate that Germany's ELSTER system demonstrates superior data accuracy through real-time integration between digital platforms and tax authorities, while Indonesia's Coretax offers simplification potential by reducing taxpayer interaction frequency through pooling. However, Indonesia faces significant challenges in digital infrastructure readiness, tax literacy, and platform compliance. The study concludes that a hybrid model integrating pooling withholding with real-time data-sharing principles represents the optimal direction for digital tax administration in gig economies, especially in developing nations navigating digital transitions.
Kesenjangan Implementasi Undang-Undang Tindak Pidana Kekerasan Seksual: Analisis Empiris Perlindungan Hukum Bagi Pekerja Perempuan Korban Pelecehan Seksual di Tempat Kerja Sendi Pratama Sugandi; Haidan Angga Kusumah
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1843

Abstract

Workplace sexual harassment is a fundamental human rights violation that threatens the dignity of female workers. However, the implementation of Indonesia’s Sexual Violence Crime Act still reveals significant gaps between legal norms and practical realities. This study analyzes the implementation and barriers of legal protection for female workers experiencing workplace sexual harassment under the Sexual Violence Crime Act. Using a juridical-sociological approach with qualitative methods, data were collected through interviews with victims, investigators from the Women and Children Protection Unit of the Bandung Metropolitan Police, employers, HR managers, and victim advocates, supported by observation and document analysis of case files from 2023–2025. The findings indicate that most companies have not implemented sexual harassment prevention policies as required by Article 87 of the Act. Furthermore, limited case prosecution and secondary victimization remain major challenges for victims. Barriers are identified in three dimensions: legal substance, legal structure, and legal culture. This study highlights the need for implementing regulations, strengthening institutional capacity, and increasing legal awareness among employers and female workers to improve protection against workplace sexual harassment.
Turjawali Berbasis Efektivitas Hukum: Evaluasi Empiris Penegakan Lalu Lintas di Polres Bangka Edwarddo Fratama; Haidan Angga Kusumah
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1848

Abstract

This study aims to analyze the effectiveness of the Traffic Regulation, Guarding, Escort, and Patrol (Turjawali) activities conducted by the Traffic Unit of the Bangka Regional Police in enforcing traffic law and to identify the legal, institutional, infrastructural, social, and cultural factors influencing their implementation. The study employed an empirical legal research method using a descriptive-analytical qualitative approach. Primary data were collected through interviews with traffic police officers, direct observation of Turjawali activities, and operational documentation. Secondary data were obtained from statutory regulations, scientific literature, police reports, and traffic violation statistics. Data were analyzed through reduction, thematic interpretation, presentation, and comparative analysis based on Soerjono Soekanto's theory of legal effectiveness. The findings indicate that Turjawali activities have been relatively effective in reducing traffic violations and accidents in Bangka Regency. Traffic violations declined from 18,342 cases in 2019 to 12,845 cases in 2023, while traffic accidents decreased from 156 to 76 cases during the same period. Nevertheless, the effectiveness of implementation remains constrained by limited personnel, inadequate patrol facilities, low public compliance, and a permissive traffic culture. The study recommends strengthening the Turjawali strategy through risk-based law enforcement, greater utilization of information technology, continuous public education, and stronger collaboration with local governments, schools, and road-user communities to achieve sustainable improvements in traffic safety.
Kepastian Hukum dan Efektivitas Pembuktian Digital dalam Penyidikan Online Fraud: Analisis Normatif Pasal 235 KUHAP Baru dan Implementasinya di Polres Cimahi Yudhi Hariyanto; Haidan Angga Kusumah
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1849

Abstract

The surge in online fraud in Indonesia demands reliable digital evidence procedures, yet the normative frameworks of the Electronic Information and Transactions (EIT) Law and the new Criminal Procedure Code (Law No. 20/2025) lack adequate technical guidance for investigators at the regional level. To analyze the adequacy of digital evidentiary norms and their implementation in online fraud investigations at the Cimahi Regional Police. This normative juridical study employs statutory, conceptual, and case approaches. Primary data were obtained through limited structured interviews with investigators of the Criminal Investigation Unit of the Cimahi Police, supplemented by document study of legislation, court decisions, and legal literature. Qualitative-prescriptive analysis was conducted using legal certainty theory and law enforcement effectiveness theory. Three layers of normative gaps were identified: a procedural void in evidence acquisition and authentication (leemten), vague authenticity parameters in Article 235(3) (vage normen), and disharmony between the broad authority of Article 43 of the EIT Law and the absence of police technical guidelines. At the implementation level, investigators face limited forensic competence, facilities, and laboratory access. Technical implementing regulations, digital forensic SOPs, investigator certification, and early coordination with prosecutors are urgently needed to bridge the gap between normative standards and operational capacity. This is the first study to integrate a normative analysis of Article 235 of the new Criminal Procedure Code (effective January 2, 2026) with a limited empirical evaluation of online fraud investigation practices at the police-precinct level, offering an integrated evaluation framework linking legal certainty with law enforcement effectiveness in digital evidence.
Kesenjangan Normatif Peraturan Kepolisian dengan KUHAP 2025 dalam Perlindungan Hak Tersangka pada Penanganan Awal Kecelakaan Lalu Lintas Muhammad Aji Prakoso; Ujuh Juhana
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1850

Abstract

Since 2 January 2026, the new Indonesian Criminal Procedure Code (Law No. 20 of 2025) has adopted a due process paradigm that strengthens the protection of suspects' rights from the very beginning of their interaction with law enforcement officers. However, the implementing regulations of the Indonesian National Police that guide Turjagwali officers at traffic accident scenes still adhere to the paradigm of the previous Criminal Procedure Code, creating a normative gap. This study aims to identify the standards for protecting suspects' rights under the new Criminal Procedure Code, evaluate the conformity of Police Regulations (Perkap) No. 15 of 2013 and No. 6 of 2019, and formulate the necessary harmonization. The research employs a normative juridical method using statutory, conceptual, and vertical-temporal comparative approaches. Data were collected through a literature review and supported by case files from the Traffic Unit of the Cimahi Regional Police, then analyzed qualitatively using a normative legal approach. The findings reveal that the new Criminal Procedure Code establishes seven standards for protecting suspects' rights at crime scenes, whereas Police Regulations No. 15 of 2013 and No. 6 of 2019 still contain seven substantive, procedural, and formal inconsistencies that may result in evidentiary defects and the application of the exclusionary rule. Normative harmonization requires the revocation of Police Regulation No. 15 of 2013, partial revision of Police Regulation No. 6 of 2019, and the formulation of a specific Operational Guideline for Turjagwali officers. The originality of this study lies in integrating the initial handling stage at crime scenes, the due process paradigm of the new Criminal Procedure Code, and the harmonization of police implementing regulations.
Model Sharing Benefit Agreement sebagai Instrumen Perlindungan Hukum Preventif dalam Pemanfaatan Ekspresi Budaya Tradisional di Indonesia Tesya Adelia Putri; Gilbert Bastanta
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1909

Abstract

Traditional Traditional Cultural Expressions (TCEs) constitute communal intellectual property that holds both cultural and economic value, thus requiring legal protection capable of guaranteeing the rights of indigenous communities as the custodians of these cultures. However, Indonesia’s legal framework has not yet comprehensively regulated the mechanisms for obtaining consent from indigenous communities and ensuring a fair distribution of benefits in the utilization of TCE, thereby potentially leading to exploitation, unequal bargaining power, and disputes between indigenous communities and the parties utilizing these resources. This study aims to analyze legal provisions regarding the resolution of disputes over the utilization of TBE and to formulate an ideal model for a Sharing Benefit Agreement (SBA) as an alternative dispute resolution mechanism. The study employs a normative legal methodology using legislative, conceptual, and case-based approaches. Primary and secondary legal sources were qualitatively analyzed through a literature review. The findings indicate that current regulations remain focused on administrative protection and have not adequately addressed mechanisms for community consent, benefit-sharing, or contractual relationships between indigenous communities and resource users. Therefore, this study proposes an SBA model based on the principles of justice, good faith, balance among the parties, recognition of cultural identity, and fair and equitable benefit sharing. The model includes provisions on Prior Informed Consent, Mutually Agreed Terms, benefit-sharing, protection of communal moral rights, and dispute resolution mechanisms as preventive legal safeguards.
Pidana Pengawasan sebagai Pidana Pokok dalam Perspektif KUHP Nasional Desak Kadek Era Dewi Susanti; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 2 (2026): April : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i2.1583

Abstract

This research aims to examine the provisions and status of probation as a principal punishment in the National Criminal Code, as well as its relevance to achieving the objectives of reforming the penal system in Indonesia. The research design employed is normative legal research using a legislative and conceptual approach. The data utilized consists of secondary data obtained through a literature review, analyzed using qualitative descriptive techniques. The results of the research show that probation under Law No. 1 of 2023 on the Criminal Code has been established as one of the principal penalties that can be directly imposed by a judge, thus no longer merely a component of conditional sentences as in the old Criminal Code. This regulation reflects a paradigm shift in sentencing from a retributive approach toward a rehabilitative and restorative approach by providing offenders with the opportunity to remain within the community under supervision. However, its implementation still faces challenges, including the absence of comprehensive technical regulations, potential conflicts of norms, and institutional limitations in carrying out supervision. Therefore, supervised probation holds significant relevance as a more humane sentencing alternative, although it requires strengthened regulations and a supervision system to ensure its effective and consistent application.
Perlindungan Hukum Terhadap Buruh dalam Praktik Penahanan Ijazah oleh Perusahaan di Indonesia Kearen Elvira Naftali; Gunardi Lie
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 2 (2026): April : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i2.1595

Abstract

This practice is essentially based on clauses in employment contracts intended to prevent employees from resigning before the contract term expires. However, from a legal perspective, this practice raises challenges regarding the validity of employment contracts and the legal protections afforded to employees. The objective of this study is to evaluate the validity of the diploma retention practice through the lens of labor law and civil law, as well as to explore the types of legal protections that may be available to employees. The research methodology employed is a normative legal approach, utilizing a legal and conceptual framework, and supported by a literature review of primary and secondary legal sources. This analysis emphasizes the principles of contract law, labor protection principles, and relevant human rights standards. The research findings indicate that the practice of withholding diplomas lacks a clear legal basis under Indonesian law and potentially violates the criteria for the validity of contracts, particularly regarding the abuse of circumstances (misbruik van omstandigheden). Furthermore, this practice can be categorized as an illegal act because it infringes upon workers’ property rights and their freedom to seek employment. Legal protection for workers can be facilitated through preventive strategies, such as strengthening labor regulations and oversight, as well as through enforcement actions, including civil litigation and the resolution of industrial disputes.
Analisis Viktimologi terhadap Remaja Korban Bullying di Lingkungan Sekolah Rafly Alikhsan; Amanda Claudy Amore
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 2 (2026): April : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i2.1598

Abstract

This study aims to analyze the victimological aspects of adolescents who are victims of bullying in the school environment. Bullying remains a significant social issue that negatively affects the psychological, social, and academic development of adolescents. This research employs a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation involving adolescents who have experienced bullying. The data were analyzed through data reduction, data display, and conclusion drawing.The results indicate that victims of bullying tend to have certain characteristics such as low self-confidence, introverted behavior, and limited social interaction skills. The forms of bullying identified include verbal bullying, social bullying, and cyberbullying. The impacts experienced by victims include psychological distress such as anxiety and low self-esteem, difficulties in social interaction, and decreased academic performance. From a victimological perspective, both individual and environmental factors play a significant role in the occurrence of victimization. Therefore, active involvement from schools, families, and communities is necessary to prevent and address bullying in order to create a safe environment for adolescents.
Fenomena Speeding serta Ancamannya dalam Keselamatan Lalu Lintas di Wilayah Hukum Kepolisian Resor Buleleng Ketut Suryawan; Ni Putu Rai Yuliartini; Dewa Gede Sudika
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 2 (2026): April : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i2.1601

Abstract

This research aims to examine and analyze the phenomenon of speeding and illegal racing, which poses a significant threat to traffic safety within the legal jurisdiction of the Buleleng Resort Police (Polres Buleleng). The study employs empirical legal research methods, gathering primary data through observations and interviews with traffic police officers, alongside secondary data from legal literature and previous studies. The findings indicate that the speeding phenomenon in Buleleng is predominantly carried out by teenagers and young adults, often motivated by social media trends, peer pressure, and the search for identity. This reckless behavior leads to a high rate of traffic accidents, frequently resulting in severe injuries or fatalities. Furthermore, law enforcement efforts by Polres Buleleng face several challenges, including the high mobility of the perpetrators, lack of personnel during specific hours, and low legal awareness among the public. Preventive measures such as counseling in schools and repressive measures like electronic traffic law enforcement (E-TLE) and routine patrols need to be optimized. This study concludes that an integrated approach involving the police, educational institutions, and parents is crucial to mitigating the speeding phenomenon and ensuring traffic safety.

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