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Greenation International Journal of Law and Social Sciences
Published by Greenation Research
ISSN : 29863856     EISSN : 29863155     DOI : https://doi.org/10.38035/gijlss
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
Greenation International Journal of Law and Social Sciences (GIJLSS) is a journal that uses a blind peer-review model that can be accessed online. GIJLSS aims to publish a journal containing quality articles that will be able to contribute thoughts from theoretical and empirical perspectives for the advancement of technology and education. The writings on GIJLSS will make a significant contribution to critical thinking in the scientific field in general, particularly in the fields of Law and Social Sciences.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 434 Documents
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The Antinomy of Lex Specialis Between Production Sharing Contracts (PSCs) and Double Taxation Avoidance Agreements (DTAs): Reconciling Fiscal Stability and Legal Certainty in International Taxation in Indonesia Ari Julianto; Evita Isretno Israhadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.570

Abstract

The conflict between lex specialis regimes in the taxation of Production Sharing Contracts (PSCs) in Indonesia's oil and gas sector has generated significant legal controversy, primarily concerning the determination of the Branch Profit Tax (BPT) rate. The dispute revolves around a rate discrepancy: tax authorities enforce the domestic 20% rate, guaranteed by the Income Tax Law and the PSC’s fiscal stability clause, while foreign taxpayers demand the 10% rate stipulated by the relevant Double Taxation Avoidance Agreement (DTA), asserting the DTA is lex specialis in international law. This study utilizes a normative juridical approach, integrating economic-tax, constitutional, and administrative law analysis, to examine three core issues: DTA priority, the legal force of PSC stability clauses, and the application of legal principles in the domestic-international interaction. The findings reveal a divide: the majority of Tax Court decisions (75%) upheld the 20% rate based on state fiscal sovereignty. However, Supreme Court jurisprudence (Decision No. 2747/B/PK/Pjk/2018) affirmed that the ratified DTA holds a higher legal position, acting as lex specialis derogat legi generali, thus limiting the BPT rate to 10%. This outcome necessitates normative reconciliation between contractual fiscal stability and international tax legal certainty, essential for balancing the protection of state fiscal interests with guaranteeing legal predictability for foreign investors within the framework of sustainable fiscal justice.
The Effectiveness of Ultimum Remedium in Excise Crimes: Regulatory Analysis and Public Policy Implications Handoko Nindyo Wardono; Evita Isretno Israhadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.571

Abstract

The principle of ultimum remedium in criminal law positions criminal sanctions as the last resort, especially in handling administrative violations in the excise sector. This research aims to describe a effectiveness of this principle in the termination of investigations of excise crimes in Indonesia, focusing on recent regulations such as Minister of Finance Regulation No. 82/2024 and the Law on the Harmonization of Tax Regulations (UU HPP), which mandates this approach through Article 64 paragraph (9) of the Excise Law. This research applies a normative legal approach through conceptual and statutory analysis combined with public policy evaluation. The scope of the analysis includes specific criminal acts such as illegal factories (Article 50), goods released without documents (Article 52), and possession of illegal excisable goods (Article 56). The findings reveal that applying ultimum remedium can enhance fiscal efficiency and promote restorative justice through administrative fines, with state revenue from these settlements showing an increasing trend, reaching up to IDR 106.2 billion in 2025. However, challenges remain in terms of transparency, accountability, and the lack of integration with broader health and environmental policies. The study recommends reformulating excise regulations to be more adaptive, strengthening supervisory mechanisms, and integrating the policy with social goals to safeguard sustainability and integrity in law enforcement.
Notary Responsibilities and Legal Protection of Legal Owners of Land Certificates Transferred Illegally (Case Study of Land Ownership Certificate No. 3747/Pondok Pinang, South Jakarta) Yanah Susanti; Zudan Arief Fakrulloh
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.573

Abstract

The land dispute case experienced by Ir. Sugandi over Certificate of Ownership (SHM) No. 3747/Pondok Pinang, South Jakarta, demonstrates the abuse of authority by notaries and the weakness of land administration oversight. The land certificate belonging to Ir. Sugandi was unlawfully transferred through the involvement of several notaries, resulting in the issuance of a preliminary sale and purchase agreement, a forged deed of sale and purchase, and ultimately a new certificate under the name of a third party. Furthermore, the certificate was encumbered with a mortgage at a banking institution without applying the prudential principle. This study aims to analyze the validity of land transfers carried out through defective deeds, examine the legal responsibility of the notaries involved, assess the juridical implications of the issuance of the new certificate by the National Land Agency, and evaluate the application of the prudential principle by financial institutions in accepting land rights as collateral. In addition, this study formulates legal protection measures that can be provided to the rightful owner to defend his rights. The results of this study are expected to provide theoretical contributions to the development of civil law and land law, as well as practical implications to strengthen the supervision of notarial practice, land institutions, and banking institutions in order to ensure legal certainty and the protection of land ownership rights in Indonesia.
Analysis of the Legal Protection of the Indonesian and South Korean Governments in Protecting the Human Rights of Prospective Indonesian Migrant Workers in the Korean G to G Program Muhammad Hasyim; Zudan Arief Fakrulloh
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.574

Abstract

A scheme for the placement of prospective Indonesian migrant workers to work in South Korea through the G to G Korea Program. This G-to-G program opens up opportunities for prospective Indonesian migrant workers to work in South Korea. However, in the process, prospective Indonesian migrant workers often face various problems that can threaten their human rights, such as many prospective migrant workers having to wait for years and even until some do not manage to get a placement to work in South Korea. This study analyzes the legal protections provided by the Indonesian government and the South Korean government to prospective Indonesian migrant workers in the Korean G-to-G program, and evaluates the effectiveness of these protections in guaranteeing their human rights. This study uses a normative legal research method by analyzing the laws and regulations that apply in Indonesia and South Korea as well as literature, journals, books and academic documents related to the protection of prospective Indonesian migrant workers. This research aims to find solutions so that the placement of prospective migrant workers runs better so that there is no accumulation of prospective migrant workers who have not received placements which in the end the rights of prospective migrant workers can be protected.
The Concept of State Financial Losses in the Field of Taxation Due to Bribery of Tax Officials as a Criminal Act of Money Laundering in Indonesia Ronald Samuel Wuisan; KMS Herman
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.575

Abstract

State financial losses due to bribery in tax matters are a significant issue to study due to their link to money laundering. The tax sector, which contributes 82.43% of total state revenue, equivalent to IDR 2,309.9 trillion in the 2024 State Budget, plays a strategic role and is highly vulnerable to corruption and financial crime. This study uses a normative (doctrinal) juridical method with a statutory, conceptual, and analytical approach to various regulations, court decisions, and related legal doctrines. The results indicate that state financial losses in taxation are defined as a shortfall in state revenue due to unpaid or underpaid taxes, as well as funds that should have been deposited into the state treasury but were misused through administrative violations. These losses arise from bribery practices and abuse of authority by tax officials, which have the potential to constitute money laundering, as stipulated in Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering. It also found an imbalance between criminal and administrative sanctions, where the large fines encourage perpetrators to choose imprisonment over restitution of state losses. Although the number of tax cases decreased from 1,082 in 2020 to 484 in 2024, there were still 3,680 cases suspected of being related to money laundering. Therefore, a restructuring of the proportionality of sanctions is needed, emphasizing the restitution of state losses to strengthen the recovery of state revenues and the enforcement of justice in tax crimes related to money laundering.
Challenges and Formulation of the Legal Framework for Carbon Capture Storage (CCS/CCUS) in Indonesia in Building a Regulatory Basis for Decarbonization Projects in the Oil and Gas Sector Sri Wisnuaji; Faisal Santiago
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.576

Abstract

Global climate change demands that every country accelerate decarbonization measures, including Indonesia, which is committed to achieving Net Zero Emissions by 2060. One potential mitigation strategy is the implementation of Carbon Capture Storage (CCS) and Carbon Capture Utilization and Storage (CCUS) technology in the oil and gas sector. However, the implementation of CCS/CCUS in Indonesia still faces significant legal and institutional challenges. This study aims to analyze the normative, institutional, and policy barriers to CCS/CCUS implementation and to formulate an ideal legal framework to support decarbonization projects in the oil and gas sector. The method used is normative legal research with legislative, conceptual, and comparative approaches. The results show that the absence of lex specialis related to CCS/CCUS causes legal uncertainty, especially in the aspects of licensing, post-carbon storage environmental responsibilities, and legal protection for investors. In addition, overlapping authorities between the Ministry of Energy and Mineral Resources, the Ministry of Environment and Forestry, and the Upstream Oil and Gas Regulatory Special Task Force (SKK Migas) weaken the effectiveness of supervision. Therefore, the establishment of specific regulations and integrated institutions is needed to govern the implementation of CCS/CCUS, including establishing a liability regime and economic incentive mechanisms. Therefore, the formulation of a comprehensive CCS/CCUS legal framework is a key prerequisite for the success of decarbonization projects in the oil and gas sector in Indonesia.
The Existence of Government Regulation Number 29 of 2021 Concerning the Implementation of the Trade Sector Relating to the Prohibition of Producers Selling Retail to Consumers Muhammad Yusuf Y. Badar; Abdullah Sulaiman
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.577

Abstract

This study analyzes the existence and legal interpretation of the provision prohibiting direct retail sales by producers as referred to in Government Regulation Number 29 of 2021 (hereinafter referred to as PP 29/2021) concerning the Implementation of the Trade Sector, Article 55 Paragraph (1). This study also discusses the multidimensional impact of this provision on producers and consumers if implemented consistently. The next challenge is how the government will implement and enforce the law against producers who continue to sell their products directly to consumers at retail. This research was conducted using an empirical legal approach (Raharjo, 2020) supported by field data through literature review, observation, in-depth interviews with business actors, trade supervisory officials, and analysis of implementing regulations. (Soekanto, 2014).
Clemency Authority Versus Judicial Review: The Jurisdictional Conflict of Absolute Discretion under Article 36(1)(a) of the General Provisions and Tax Procedures Law Riztiar Arinta; Richard
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.578

Abstract

This scholarly work explores the ongoing juridical ambiguity and adjudicative divergence stemming from Article 36(1)(a) within the General Tax Provisions and Procedures Law (KUP Law), which grants the Director General of Taxes (DGT) power to mitigate or nullify fiscal penalties. The central argument positions this competence beyond routine administrative discretion amenable to judicial control, characterizing it instead as executive clemency—an absolute, extra-judicial capacity rooted in equitable and compassionate principles. Employing a normative-juridical methodology combining historical reconstruction, conceptual analysis, and case examination, this work traces the authority's origins to the colonial Ordonansi Kepatutan (Ordinance of Propriety), originally designed as a substantive justice mechanism operating outside formal adjudicative processes. Critical evaluation of Tax Court Decision No. PUT-004535.99.2024.PP.M IXA demonstrates how the tribunal's substantive examination fundamentally misconstrued the DGT's prerogative character, transforming mercy applications into actionable disputes—a categorization error obscuring executive-judicial boundaries. Research outcomes establish that Article 36(1)(a) determinations lie beyond judicial cognizance, falling outside the Tax Court's legitimate jurisdictional scope. Addressing this theoretical confusion requires dual policy interventions: Supreme Court Circular (SEMA) issuance directing judges toward inadmissibility declarations for such proceedings, coupled with KUP Law statutory revision explicitly recognizing these administrative decisions' definitive and conclusive character.
Dynamics of Civil Law in the Digital Era: Transformation, Challenges, and Legal Certainty Muhammad Abdurrohman Sholih; Subianta Mandala
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.579

Abstract

The digital era has transformed the socio-economic landscape, giving rise to new legal objects and relationships unanticipated by the Indonesian Civil Code (KUHPerdata), a colonial-era legal product. Phenomena such as electronic contracts, digital assets (crypto assets and NFTs), and online dispute resolution (ODR) challenge the relevance and capability of the existing civil law framework. Despite partial regulations like the Information and Electronic Transactions (ITE) Law, this legal fragmentation creates uncertainty and systemic friction, where a 19th-century legal framework clashes with 21st-century digital realities, thereby hindering the growth of the digital economy that demands legal certainty. This study aims to analyze the normative limitations of the KUHPerdata in accommodating digital transformation, identify key legal challenges related to the validity of electronic contracts, the property status of digital assets, and the effectiveness of ODR, and formulate a responsive and integrative civil law reform concept. This research employs a normative juridical method with a statute approach and a conceptual approach. The analysis is conducted on primary legal materials such as the KUHPerdata and the ITE Law, as well as secondary legal materials relevant to cyber law theory and legal reform. The study finds that the concept of property ('kebendaan') in the KUHPerdata is inadequate for classifying digital assets, causing ambiguity in ownership, inheritance, and collateralization. While the ITE Law provides de jure legitimacy to electronic contracts, de facto implementation is hampered by the absence of technical rules on evidence and data security. Furthermore, the lack of a specific legal framework for ODR creates a legal vacuum that obstructs efficient e-commerce dispute resolution. Indonesia's current civil law framework is reactive and fragmented, failing to provide comprehensive legal certainty in the digital era. A fundamental and holistic reform of the KUHPerdata is imperative to modernize the concept of property law, establish secure standards for electronic transactions, and build a solid legal foundation for ODR.
Constitutional Democracy and the Challenges of Election Administration in the Era of Digital Disruption Agung Fernando; Subianta Mandala
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.580

Abstract

Digital disruption has fundamentally transformed the electoral landscape in Indonesia, shifting political campaigns and discourse into cyberspace. This transformation presents a paradox for constitutional democracy: on the one hand, technology offers potential efficiency through innovations such as e-voting; on the other hand, it has become a primary vector for the spread of disinformation, hoaxes, and hate speech that undermine election integrity, erode public trust, and deepen social polarization. The existing legal framework for elections, particularly law no. 7 of 2017, has proven inadequate to effectively regulate the dynamics of digital campaigns and address cyber threats, leaving election organizers (the general elections commission (KPU) and the elections supervisory agency (bawaslu) often in a reactive position. This study aims to analyze the impact of digital disruption, particularly disinformation, on the integrity of election administration and constitutional democracy in Indonesia, evaluate the adequacy of the legal framework for elections in addressing digital challenges, and examine the legal, technical, and social feasibility of implementing technological innovations such as e-voting. This study uses a normative legal method with a legislative approach. The analysis is conducted on the 1945 constitution, law no. The study examined law no. 7 of 2017 concerning elections, the electronic information and transactions law (UU ITE), and regulations from the general elections commission (KPU) and the elections supervisory agency (bawaslu) to assess the gap between legal norms and the reality of digital challenges. It found that current election regulations have significant legal gaps regarding the oversight and enforcement of campaign violations on social media, such as trolling and non-transparent political advertising. Oversight efforts by bawaslu and the KPU tend to be reactive (e.g., content takedowns) and rely heavily on collaboration with other institutions such as the ministry of communication and information. The implementation of e-voting is hampered by three main obstacles: the lack of a comprehensive legal basis, cybersecurity vulnerabilities, and low public trust in digital systems. Digital disruption poses a fundamental threat to Indonesia's electoral democracy that has not been mitigated by the existing legal and institutional framework. Comprehensive reform of the elections law is needed to specifically regulate digital campaigns, ensure transparency of funds, and implement strict sanctions. Furthermore, strengthening the technical and digital forensic capacity of bawaslu and the KPU is a necessity, which must be balanced with a national digital literacy program to build community resilience against disinformation.

Page 33 of 44 | Total Record : 434

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