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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 94 Documents
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Kebijakan Pajak dalam Indonesia Coretax : Studi Perbandingan dengan Sistem Perpajakan di Malaysia Gunawan Widjaja; Songga Aurora Abadi; Mervyn Mervyn
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 3 (2025): 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.v2i3.965

Abstract

Taxation contributes to national development, and Indonesia has responded to global dynamics by introducing Indonesia Core Tax, a digital system designed to improve tax transparency and compliance. Although Indonesia has adopted various digital systems such as e-Faktur and e-Invoicing, it still faces implementation challenges, while Malaysia is more advanced with its integrated and phased API-based e-Invois system. This study examines taxation policy within the framework of Indonesia Core Tax, focusing on the legal aspects of e-Invoicing implementation as part of the digital transformation of tax administration. The analysis covers the hierarchy and functions of legislation, from laws and regulations to Minister of Finance regulations (PMK) and technical regulations of the Directorate General of Taxes (DJP). This study uses a normative legal research method with a legislative approach and a comparative approach to compare Indonesia's digital taxation system with Malaysia's, covering legal structure, legal substance, and legal culture. The results of the study show that although Indonesia has a fairly complete digital legal framework, the implementation of the e-Invoicing system still faces challenges in terms of regulatory consistency and technological readiness. In contrast, Malaysia has already implemented a mandatory and centralized API-based e-Invoice system through a clearance model approach. This study recommends harmonizing digitalization policies in taxation and strengthening the legal system as strategic steps toward more effective and adaptive tax administration.
Strengthening Police Ethics by Optimizing the Ethics Commission's Role as Guardian of Good Governance Principles Annisa Erikha; Riswadi Riswadi
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 3 (2025): 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.v2i3.1036

Abstract

The code of ethics is an essential instrument in maintaining professionalism, integrity, and accountability within an institution, including the Indonesian National Police (Polri). As part of the effort to enforce ethical standards within the police force, the Police Code of Ethics Commission (KKEP) plays a role in ensuring that each police officer performs their duties in accordance with applicable legal and moral norms. The role of the KKEP becomes highly relevant in the context of good governance, where the principles of transparency, accountability, and the supremacy of law must be the primary foundations of government administration, including within the police system. This study conducts a normative juridical analysis of the role of the Police Code of Ethics Commission in realizing good governance within Polri. A normative juridical approach is used to examine the legal aspects regulating the authority and working mechanisms of the KKEP, by reviewing various regulations, such as the Chief of Police Regulation on the Police Profession Code of Ethics, as well as other legal documents. Additionally, this research also refers to the concept of good governance developed in the study of administrative law and public policy. Through this research method, the study will discuss how the structure and authority of the KKEP are designed to uphold police ethics, as well as how the implementation of the code of ethics can contribute to increasing public trust in the police institution. Therefore, this study is expected to provide a deeper understanding of the position and strategic role of the KKEP in ensuring the professionalism and integrity of Polri members in supporting the principles of good governance in Indonesia.
Implementation of Election-Level Simplification in Legal Perspective to Overcome Waste of Election Resources and Costs Yulian Gunhar; Zudan Arief Fakrulloh
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 3 (2025): 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.v2i3.1038

Abstract

This study aims to analyze the implementation of election-level simplification from a legal perspective to overcome the waste of election resources and costs. Elections in Indonesia have faced various challenges, including waste in excessive paper usage, overlapping stages, and inefficient budget allocations. These inefficiencies not only burden the General Elections Commission (KPU) but also affect the effectiveness and transparency of the democratic process. Simplification of election levels is expected to be an effective solution to reduce the administrative and material burdens that hinder the implementation of elections. By streamlining the structure and reducing redundant stages, election organizers can focus more on quality, security, and public participation. This study uses a normative juridical approach by analyzing relevant laws and regulations, such as Law Number 7 of 2017 concerning General Elections, as well as various policies and proposals related to election-level simplification. The analysis also includes legal principles such as efficiency, effectiveness, and legal certainty. Furthermore, the study examines how other democratic countries manage election logistics efficiently to draw lessons that can be contextualized in Indonesia. The results of this study are expected to provide concrete policy recommendations that support the implementation of simplified election systems. These recommendations are aimed at optimizing the election process by minimizing waste, both in terms of budget and the use of natural and human resources, while maintaining the integrity and legitimacy of the democratic process. Thus, this study contributes to the discourse on election reform and democratic strengthening in Indonesia.
Tinjauan Kriminologis terhadap Pelaku Kejahatan Ekonomi: Studi Kasus Pengoplosan Pupuk di Kalianda, Lampung Selatan Muhammad Akhdan Mizanulhaq; Firganefi Firganefi; Fristia Berdian Tamza
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 3 (2025): 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.v2i3.1049

Abstract

This study examines the crime of fertilizer counterfeiting in the Kalianda area, South Lampung, which is a form of economic crime with a significant impact on the agricultural sector. Fertilizer counterfeiting not only harms farmers financially, but also disrupts the distribution of subsidized fertilizers and lowers trust in the legal system. This crime is driven by various factors, including economic incentives, weak supervision, and inadequate regulations. In addition, the existence of illegal distribution networks and the lack of effectiveness of law enforcement also exacerbate the problem. This study uses a normative juridical approach to analyze the legal aspects that govern the crime of fertilizer counterfeiting, as well as an empirical approach through interviews with law enforcement officials in the South Lampung Regional Police area. The results of the study show that the rampant counterfeiting of fertilizers is caused by economic pressure, weak law enforcement, and low public legal awareness. This practice is often carried out in a covert manner and is difficult to prove technically in the field. In addition, the alleged involvement of certain individuals in the illegal distribution network adds to the complexity of handling cases. This study recommends reforming the fertilizer distribution system that is more transparent, increasing supervision by law enforcement officials and related agencies, and strengthening regulations with the application of stricter sanctions. Efforts to increase public legal awareness are also an important aspect in preventing similar crimes in the future. In addition, the need for synergy between law enforcement officials, local governments, and the community is the main key in tackling this economic crime. The development of fertilizer distribution tracking technology, as well as education to farmers about the characteristics of real and fake fertilizers, is expected to be able to strengthen the protection system at the grassroots level.
Peran Notaris dalam Perlindungan Hukum Hak Atas Tanah Masyarakat Lokal dalam Pembangunan IKN Berdasarkan UU No. 3 Tahun 2022 Ilyas Budi Saputra
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 4 (2025): Oktober: 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.v2i4.1098

Abstract

The relocation of the National Capital (IKN) through Law Number 3 of 2022 raises the potential for serious issues related to the land rights of local communities, particularly indigenous communities who have long inhabited and utilized the area. In the context of IKN development, community rights often clash with the interests of the state and investors, thus creating the risk of violations of basic rights, including land rights, which are an important part of their social, cultural, and economic identity. Notaries, as public officials, have a strategic role in ensuring that every process of transferring land rights is carried out legally, fairly, and in accordance with legal provisions. This study aims to analyze the extent to which the IKN Law protects the rights of local communities and how the role of notaries in notarial practice can ensure justice for the parties involved. The research method used is normative juridical with a qualitative approach through a review of regulations, legal doctrine, and an analysis of notarial practices relevant to IKN development. The results show that although the IKN Law contains general norms regarding respect for the rights of local communities, the legal protection provided is still weak and has not been accompanied by adequate technical regulations. The role of notaries in this context has also been suboptimal due to limited scope of authority and the lack of specific guidelines for overseeing the transfer of land rights in the new capital development area. This research emphasizes the need to strengthen derivative regulations and optimize the role of notaries to serve as a crucial instrument in ensuring legal certainty, justice, and the protection of the rights of indigenous communities during the new capital development.
Analisis Perbandingan Sistem Hukum Pidana di Indonesia : Pidana Barat (KUHP) dan Pidana Adat Arif Junaidi; Rizki Nurdiansyah
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 3 (2025): 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.v2i3.1109

Abstract

Indonesia has two frameworks of a criminal law system that runs in parallel, namely Western criminal law which comes from the Dutch colonial heritage through the Criminal Code (KUHP) and customary criminal law that develops in society based on traditional norms. Both have important positions in the national legal system despite their different characters and sources of legitimacy. The Criminal Code is present as a general written law with a strong codification and legal certainty, while customary criminal law is more flexible, dynamic, and emphasizes the value of social justice that lives in society. In practice, the application of customary criminal law is often oriented towards restoring harmony, deliberation, and family settlement. This is different from the Criminal Code which emphasizes formal sanctions in the form of imprisonment, fines, or other punishments that are retributive. This difference in orientation is what makes customary criminal law still relevant and accepted in various regions, even though it does not always receive full recognition in Indonesia's positive legal system. Along with the times, the government has drafted a Draft Criminal Code Bill (RUU KUHP) which is expected to be a form of national criminal law unification. The Criminal Code Bill from 2005 to the latest one in 2020 tried to incorporate elements of customary criminal law into the national legal framework. This aims to accommodate the legal pluralism that exists in Indonesia, as well as answer the needs of the community for a legal system that not only provides legal certainty, but also reflects a sense of social justice. Thus, the comparison between the Criminal Code and customary criminal law shows that there is tension as well as the potential for integration.
Regulatory Chill sebagai Konsekuensi Ancaman ISDS terhadap Negara Desi Yanti Yohanes Lauw; Putri Batari Widyadhana
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 4 (2025): Oktober: 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.v2i4.1136

Abstract

Public policies in the fields of health, environment, and safety are increasingly subject to disputes through the Investor-State Dispute Settlement (ISDS) mechanism. However, state efforts to protect the public often face claims from investors who consider themselves harmed. This situation carries serious consequences, as states not only bear high litigation costs but may also be required to pay significantly larger compensation if they lose the dispute. This gives rise to regulatory chill, a condition in which governments delay, weaken, or revoke regulations due to concerns over potential investment disputes. Even when some cases result in a state victory, the potential for regulatory chill remains significant, as investors do not need to win disputes to create regulatory uncertainty and pressure policymakers. This phenomenon can manifest in three forms precedential chill, anticipatory chill, and specific response chill, each affecting the policy-making process differently. Regulatory chill narrows the regulatory space, limits state capacity to protect public interests, and creates a deterrent effect on the implementation of new regulations. Using a normative juridical approach enriched with comparative case studies, this paper examines three primary sources of regulatory chill: the economic burden of arbitration and potential compensation, long-term commitments, and institutional limitations in meeting the standard of fair and equitable treatment.
Implementasi Pendekatan Restorative Justice pada Kasus Penganiayaan di Kepolisian: Analisis Perkara Nomor: BP/07/VII/2024/Reskrim Anggun Rahma Dewi; Ahmad Irzal Fardiansyah; Fristia Bardian Tamza
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 4 (2025): Oktober: 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.v2i4.1137

Abstract

The application of restorative justice by the police in cases of assault is based on Indonesian National Police Regulation Number 8 of 2021 concerning Handling Criminal Acts Based on Restorative Justice. This regulation provides a basis for investigators in resolving criminal cases by exploring the values ​​of justice that exist in society. This study aims to analyze the application of restorative justice by the police in cases of assault and the inhibiting factors. The research method uses a normative juridical and empirical juridical approach, with secondary data through library research and primary data through field studies. The results indicate that the resolution of cases of assault complies with the provisions of the regulation, as both formal and material requirements are met, and a peace agreement exists between the perpetrator and victim. This process adopts local wisdom values ​​by involving the perpetrator, victim, their respective families, and community leaders. However, obstacles to its implementation exist, including third-party intervention from the victim's family, the perpetrator's limited financial capacity, external interests, lack of community understanding, and communication barriers between the perpetrator and victim. Therefore, specific regulations regarding restorative justice are needed, incorporated into criminal procedural law provisions, for example through the Criminal Procedure Code (RKUHAP), to provide a strong legal basis and ensure legal certainty.
Pengibaran Bendera One Piece dan Produksi Musuh Imajiner: Pendekatan Kriminologi Kritis atas Politik Ketakutan zulkhaidirkadir
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 4 (2025): Oktober: 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.v2i4.1148

Abstract

The state has a mandate to guarantee citizens' freedom of expression by protecting symbolic representations in public spaces. However, legal construction in Indonesia tends to use the law as a tool to limit visual interpretation, including popular cultural symbols such as the One Piece flag. This study aims to explain two main aspects of the mechanism of symbol criminalization: the state's construction of symbols as threats without any basis in actual violations, and the political use of fear through the production of imaginary enemies. The research method employed a qualitative approach with a conceptual approach. The results show that the state's interpretation of visual symbols rests not on the legality of the action, but on controlling the potential meanings that develop outside the official narrative. Within this construction, the law operates as a filtering mechanism for forms of articulation deemed inconsistent with the state's ideological interests. This strategy shifts the focus from concrete violations to the surveillance of social imagination. Thus, the criminalization of symbols occurs not because of their factual content, but because they open up pathways of solidarity that cannot be institutionally controlled. A critical criminological approach demonstrates that the state uses the law to enforce symbolic domination through techniques of controlling meaning within a democratic regime that formally promises freedom of expression.
Tinjauan Konstitusional atas Kewenangan KPK dalam Perkara Korupsi Koneksitas Pasca Putusan MK. No. 87/PUU-XII/2023 Warow, Gregorius Excelcis
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 2 No. 4 (2025): Oktober: 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.v2i4.1160

Abstract

This research aims to examine the authority of the Corruption Eradication Commission (KPK) in handling connectivity corruption cases after the Constitutional Court Decision Number 87/PUU-XXI/2023. This research is a normative legal research with a statute approach and a case approach, using primary and secondary legal materials collected through literature studies. The results of the study show that the Constitutional Court interpreted Article 42 of the KPK Law constitutionally conditionally, so that the KPK remains authorized to handle connectivity cases as long as the handling begins from the beginning by the KPK. This decision provides legal certainty as well as strengthening legitimacy for the KPK in handling cases involving legal subjects from the general and military courts at the same time. This study also shows that structural barriers, multi-interpreted legal substance, and sectoral legal culture are serious challenges in connectivity law enforcement practices. Therefore, it is necessary to harmonize regulations and strengthen the legal structure and culture between institutions in order to realize a more effective, fair, and non-discriminatory eradication of corruption.

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