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INDONESIA
Jurnal Hukum Statuta
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 30637163     EISSN : 30638666     DOI : https://doi.org/10.35586/
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Hukum Statuta adalah jurnal peer review yang diterbitkan Fakultas Hukum Universitas Pembangunan Veteran Jakarta. Naskah yang diterima Jurnal ini adalah naskah dalam Bahasa Indonesia, JHS diterbitkan tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal ini merupakan salah satu wadah bagi mahasiswa, akademisi, profesional dan peneliti di bidang hukum untuk menerbitkan hasil penelitiannya. Laman ini menyediakan akses terbuka langsung ke konten jurnal, prinsipnya bahwa penelitian harus tersedia secara mudah dan gratis untuk umum guna mendukung penyebarluasan ilmu pengetahuan khususnya di bidanag Ilmu Hukum. Ruang lingkup JHS mencakup semua topik yang berkaitan dengan ilmu hukum. Saat ini Jurnal Hukum Statuta terindeks di Google Schoolar
Arjuna Subject : Ilmu Sosial - Hukum
Articles 55 Documents
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ANALISIS PENERAPAN HUKUM PERSAINGAN USAHA ATAS KETERLAMBATAN NOTIFIKASI AKUISISI SAHAM: STUDI KASUS PERKARA NOMOR 12/KPPU-M/2023 Muhamad Afifullah
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.9973

Abstract

Competition law in Indonesia plays an important role in maintaining fairness and business efficiency. Under Law No. 5/1999, business actors are required to notify KPPU in the case of share acquisitions, ensuring that the activity does not damage the competitive structure of the market. In the Pon Holdings B.V. case, KPPU imposed a fine of Rp1,250,000,000 due to a one-day delay in notification. Although small, this violation shows KPPU's commitment to maintaining legal compliance. Time relaxation through KPPU Regulation No. 3/2020 adds flexibility, but presents new challenges. This case is a reflection of the development of the competition law system in Indonesia in maintaining a healthy and attractive business ecosystem. This research uses normative juridical method with literature study. The first finding is that business competition has been regulated by Singapore and the United States since before the 1990s, while Indonesia has only regulated it since the IMF agreement in 1998. The second finding is that the one-day delay in notification by Pon Holdings B.V. violates Article 29 of Law Number 5 Year 1999 and Article 5 of Government Regulation Number 57 Year 2010, emphasizing the importance of acquisition notification compliance. The Rp1,250,000,000 sanction reflects the principle of proportionality, considering the delay, market impact, and cooperative attitude of the reported party. The relaxation of notification time in KPPU Regulation Number 3/2020 provides flexibility, but still requires strict supervision. This case warns business actors that administrative violations have legal consequences. System digitization, socialization, and evaluation of time limits are needed to improve compliance and maintain fair business competition. Then, of course, this business behavior violates the principle of good faith and KPPU has implemented legal certainty.
BATASAN DAN MEKANISME PENERAPAN SANKSI PIDANA PERPAJAKAN DI INDONESIA DALAM PERSPEKTIF ASAS ULTIMUM REMEDIUM Safitri, Eka Ayu; Damayanti, Ratih; Sulistiyono, Tri
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.11160

Abstract

This study examines the limitations and mechanisms of the application of criminal sanctions against taxpayers who violate tax provisions in Indonesia, and evaluates the application of the ultimum remedium principle as the principle of "criminal sanctions as a last resort." Using a qualitative legal-normative approach with a descriptive-analytical method, data was collected through a documentation study of primary sources (Law 7/2021 in conjunction with Law 6/2023 concerning KUP, KUHAP, KUHP) and secondary sources (scientific journals 2020–2025, textbooks, DGT guidelines). Normative-dogmatic analysis reveals that the KUP Law explicitly separates administrative and criminal sanctions without setting a minimum loss threshold for criminal prosecution, so that tax officials tend to use criminal sanctions only for high-value cases. The legal-theoretical study explains that the ultimum remedium principle is accommodated through provisions such as Article 8 paragraph (3) and Article 44B of the KUP Law, but in practice it still encounters inconsistencies and broad discretion. Synthesis of findings indicates the need for quantitative guidelines for loss thresholds, reintegration of the “first-time offender” protocol, and harmonization of the Criminal Procedure Code with the principle of criminal subsidiarity. These recommendations are expected to strengthen the implementation of the ultimum remedium principle, ensuring that criminal sanctions are truly the last resort in enforcing fair and proportional tax law. Keywords: Taxation; Ultimum Remedium; Criminal Sanctions; KUP Law; Criminal Law
IMPLIKASI HARMONISASI PERATURAN PERPAJAKAN TERHADAP PRINSIP KEADILAN VERTIKAL DAN HORIZONTAL DALAM SISTEM PERPAJAKAN NASIONAL Dianasari, Sevi
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.11206

Abstract

Abstract This study examines the implications of tax regulation harmonization on the principles of vertical and horizontal justice in the national taxation system, especially after the implementation of the Tax Regulation Harmonization Law (UU HPP) in the 2021-2025 period. Through a normative legal approach and qualitative analysis, this study identifies that the HPP Law has resulted in significant changes in the income tax rate structure, value added tax reformulation, the introduction of voluntary disclosure programs, and strengthening tax administration. The research findings indicate that harmonization efforts have improved vertical justice through the implementation of a more granular progressive rate structure and the expansion of the tax base for high-income groups. Meanwhile, improvements in horizontal justice are reflected in the equalization of tax treatment between the formal and informal sectors, as well as between various types of income. However, this study also identifies several challenges such as administrative complexity and the risk of non-compliance that can hinder the achievement of optimal tax justice. The research results recommend a strategy to strengthen the tax system through simplification of tax administration, strengthening the capacity of tax authorities, and educating taxpayers to ensure effective implementation of tax harmonization policies that support the principles of tax justice.
PENERAPAN ASAS LEX SPECIALIS SYSTEMATISCHE DEROGAT LEGI GENERALI DALAM PENANGANAN KASUS KORUPSI PENYALAHGUNAAN WEWENANG DALAM PEMBERIAN IZIN TAMBANG NIKEL (STUDI PUTUSAN NO.118/PID.SUS-TPK/2023/PN JKT PST) Tambunan, Stephy Anggi Eliza; Mulyadi, Mahmud; Lubis, Rafiqoh
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.11997

Abstract

The high strategic value of the mining sector makes it vulnerable to corrupt practices, particularly in the process of mining permit issuance. One case that reflects this issue is District Court Decision No. 118/Pid.Sus-TPK/2023/PN. Jkt Pst, the issues addressed in this research include the regulation of criminal law in the mining sector under Law No. 3 of 2020 on the Amendment to Law No. 4 of 2009, the relationship between provisions on the abuse of authority in the Law on the Eradiction of Corruption and the Law on Mineral and Coal Mining in the application of this principle in the handling of corruption cases involving abuse of authority in the issuance of mining permits based on is District Court Decision No. 118/Pid.Sus-TPK/2023/PN Jkt Pst. This research uses normative legal research methods with a statutory approach and case approach. Based on the findings, it is revealed that spesific provisions previously regu;ated under the Mineral and Coal Mining Law concerning permit issuance were removed in the amandments introduced through Law No. 3 of 2020. As a results, the lex specialis systematische derogat legi generali  principle cannot be applied to the Corruptioin Law because there are no longer any special provisions remaining in the Mineral and Coal Mining Law that can serve as a basis for comparison. Thus, the legal resolution in this decision is appropriate, and the principle of lex specialis systematische derogat legi generali cannot be applied in this case. 
MENGKRITISI PERLINDUNGAN KORBAN TINDAK PIDANA MALPRAKTIK MEDIS: PARADIGMA CRITICAL VICTIMOLOGY Suindrayani, Ni Putu Tya
Jurnal Hukum Statuta Vol 4 No 3 (2025): Volume 4, Nomor 3, Agustus 2025
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v4i3.12247

Abstract

Abstract This study aims to determine the ius constitutum for the protection of medical malpractice crimes victim in Indonesia, as well as to find out the critical victimology view in examining the protection of medical malpractice crimes victim in Indonesia. This research is an empirical legal research by analyzing the results of interviews and reviewing them with a critical victimology approach. The conclusion of this study is the ius constitutum for the protection of medical malpractice crimes victim in Indonesia still refers to the Witness and Victim Protection Law, the Medical Practice Law, the Health Law and the Criminal Code and the view that the imposition of criminal sanctions for medical malpractice perpetrators is considered a form of providing legal protection against victims, and another form of fulfilling the rights of victims is to refer to the provision of compensation. Therefore, there are imperfections in the application of victimology theory, especially the critical victimology approach in the provision and enforcement of legal protection for medical malpractice crimes victim in Indonesia. Keywords: Critical Victimology; Malpractice; Victim Protection

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