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JURMA YUSTISI
Published by Universitas Ibn Khaldun Bogor
ISSN : -     EISSN : 30255309     DOI : https://doi.org/10.32832/jurmayustisi
Core Subject : Education, Social,
Education Law, Crime, Criminology & Criminal Justice
Yustisi Law Student Journal is a periodical Scientific Journal published by the Faculty of Law, Ibn Khaldun University of Bogor three times a year, namely in February, June and October. Yustisi Law Student Journal has a vision to become a leading scientific journal in disseminating and developing thoughts in the field of law. The editor of the Yustisi Law Journal, accepts Manuscripts of Research Articles, Review Articles and Book Review Articles that are in accordance with the systematic writing of the categories of each article that have been determined by the editor. The focus of this Journal is the Criminal Law Group, the Civil Law Group, and the Constitutional / State Administration Law Group.
Arjuna Subject : -
Articles 103 Documents
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Implementation Of Capital Punishment In The Corruption Criminal Acts Law From A Human Rights Perspective Hidayat, Wahyoe; Mustika, Desty Anggie; Ferrary, Ande Aditya Iman
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.1845

Abstract

This thesis analyzes the implementation of capital punishment for the crime of corruption, specifically the embezzlement of social aid funds during a disaster, from a human rights perspective. The research is motivated by the massive phenomenon of corruption, which systematically deprives people of their basic rights, thus creating an urgency to provide a proportional legal response. The research method used is normative legal research, with a statute approach and a case study approach. The main data sources were obtained from legal regulations, such as Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the Eradication of Corruption Crimes, as well as international human rights instruments. The analysis was further strengthened by studying relevant court decisions in corruption cases related to social assistance. Our study reveals that the corruption of social aid during times of disaster constitutes an extraordinary crime, one that directly inflicts suffering and infringes upon people's right to life. Article 2, Paragraph (2) of the Anti-Corruption Law establishes a firm legal foundation for the death penalty, framing it as a measure to protect human rights from this systemic threat. From the standpoint of criminal jurisprudence, this penalty is consistent with retributive theory, which seeks proportional retribution, as well as utilitarian theory, which focuses on delivering the strongest possible deterrent to discourage future offenses. This study concludes that capital punishment for corruptors of social aid during a disaster is not a violation of human rights, but rather a manifestation of the highest form of human rights protection. The right to life of the corruptor cannot be prioritized over the right to life, the right to food, and the right to welfare of the millions of citizens who have become victims. Therefore, the state is obligated to consistently and firmly impose maximum criminal sanctions, including the death penalty, as a concrete form of enforcing justice and protecting the human rights of all Indonesian people.
Implementation of Application for Change of Name Due to Change of Religion Based on Law Number 24 of 2013 concerning Population Administration (Study of Stipulation: District Court of Cibinong Number 87/Pdt.P/2024 PN Cbi) Adhwa, Suci Fatara; Ratnawaty, Latifah; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.1862

Abstract

The application for name change due to religious conversion based on the Stipulation of Cibinong District Court Number 87/Pdt.P/2024/PN Cbi was filed by the applicant who wanted to change his name from Christian to a name that reflected his new identity as a Muslim, in line with his decision to embrace Islam. This name change was filed through a voluntary petition because it did not involve other parties who were legally disadvantaged. This study aims to analyze the procedure based on the population administration law and the extent to which the state provides protection for the right to identity and freedom of religion in the name change process. and to find out the legal considerations of judges in determining name changes due to religious conversion. The method used is normative juridical with statutory approach and case study. The results of the study show that the name change application must be based on a court decision as stipulated in Article 52 of Law Number 23 of 2006 concerning Population Administration which has been amended to Law Number 24 of 2013. The stipulation confirms that the positive law in Indonesia provides space and protection for the expression of beliefs through changes in legal identity, as long as it is done according to legal procedures. The state is obliged to respect and facilitate it as a form of juridical recognition of the personal rights of citizens to live life in accordance with their beliefs. This process also reflects the role of the judiciary in maintaining the balance between legal certainty, administrative order, and respect for human rights within the framework of the national legal system.
An Islamic Legal Perspective on Child Custody After Divorce Outside the Religious Court Jannah, Miftahul; Erfandi, Erfandi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.1978

Abstract

In Islamic law, child custody (hadhanah) is the responsibility to care for, nuture, and educate a child, especially after a divorce. The main purpose of hadhanah is to ensure the welfare and protection of the child. This study aims to understand the phenomenon of child custody after divorce outside the religius court and the Islamic law perspective on child custody after divorce outside the religious court in Lamasi District, Luwu Regency. This research uses a qualitative method with a case study approach, interviuwing parents who are divorce and religious figures in Lamasi District, Luwu Regency. Data collection techniques include interviews and observation. Data analysis techniques use qualitative data analysis which consists of three main activities: data reduction, data presentation, data drawing or verifying conclusions. The research results show that: (1) The phenomenon of child custody after divorce outside the religious court in Lamasi District, Luwu Regency shows a tendency for case resolution post-divorce to occur outside formal legal institutions, especially the Religious Court. Many divorce couples prefer to setle child custody issues throught mutual agreement without going throught formal legal institutions. (2) The Islamic legal view on child custody (hadhanah) post-divorce outside the Religious Court is that custody remains the right of the mother. Islamic law empasizes the principle of benefit and the child’s best interest as considerations in determining who has the right to custody. Therefore, in cases of custody after divorce outside the Religious Court, if it does not contradict Islamic teachings and does not harm the child, the agreed-upon arrangements between the parents are valid as long as they align with the principles and provisions of Islamic law.
Juridical Analysis of Value Added Tax Dispute on the Sale of Foreclosed Collateral (AYDA) with Written-Off Receivables as Recovery Income Munir, Ahmad; Hartini, Sri; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2528

Abstract

This study aims to examine the juridical aspects of Value Added Tax (VAT) disputes arising from the sale of foreclosed collateral (Agunan yang Diambil Alih/AYDA) by financing institutions after the debtor’s receivables have been written off and the sale proceeds recorded as recovery income. The legal issue focuses on whether such a transaction constitutes a taxable supply under VAT law and how recovery income should be treated under accounting and tax regulations. The research employs a normative juridical method, combining statutory and conceptual approaches, and utilizes secondary data derived from tax legislation, accounting standards, and tax court decisions. The study reveals that the Directorate General of Taxes (DGT) interprets AYDA sales as taxable transactions, while taxpayers argue that these transactions merely recover losses rather than generate new economic value. From an accounting perspective, recovery income is treated as non-operational income, while under tax law, it is already subject to income tax (PPh). The findings conclude that the sale of AYDA should not be subject to VAT, as it does not constitute a new supply of goods; however, since the issuance of Government Regulation No. 44 of 2022 and Minister of Finance Regulation No. 41/PMK.03/2023, AYDA sales have been explicitly classified as taxable transactions
Legal Protection of Electronic Land Certificates in the Implementation of Ministerial Regulation ATR/BPN No. 1 of 2021 A Case Study at the Bogor City Land Office Ahim, Ahim; Mustika, Desty Anggie; Aminda, Annisa
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2529

Abstract

This study examines the legal protection aspects of electronic land certificates under the implementation of Ministerial Regulation ATR/BPN No. 1 of 2021 at the Bogor City Land Office. Employing a qualitative descriptive approach with an empirical juridical method, the research analyzes normative foundations, implementation mechanisms, and practical challenges. Data were collected through interviews, field observations, and literature review. The findings reveal that electronic certificates possess strong legal legitimacy supported by digital signatures and encrypted data storage. However, several obstacles remain, including inadequate digital infrastructure, limited digital literacy among the public, and concerns about cybersecurity. Strengthening legal frameworks, improving technical readiness, and increasing public awareness are essential to ensuring effective legal protection and public trust in the digital land administration system.
Legal Protection for Tourism Bus Business Debtors in Fiduciary Disputes with Banking and Financing Companies: Analysis of the Constitutional Court Decisions No. 18/PUU-XVII/2019 and No. 2/PUU-XIX/2021 Maradhona, Dyra M.; Fajri, Ibrahim; Mustika, Desty Anggie
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2530

Abstract

This research analyzes the legal protection for tourism bus business debtors involved in fiduciary disputes with banks and financing companies, focusing on the implications of the Constitutional Court Decisions No. 18/PUU-XVII/2019 and No. 2/PUU-XIX/2021. The study employs normative legal research with statute and conceptual approaches, using primary legal materials such as fiduciary law, the Constitution, and court decisions. The findings show that debtor protection operates through preventive and repressive mechanisms. Preventive protection is achieved through fair contractual clauses and procedural safeguards, while repressive protection is realized through judicial review and dispute resolution. The Constitutional Court decisions transformed fiduciary execution procedures by prohibiting unilateral repossession and requiring judicial authorization if the debtor objects. For tourism bus operators, these rulings restore legal balance and operational certainty, preventing financial loss due to unilateral asset seizures. However, obstacles remain, including low awareness of the decisions and ongoing extrajudicial practices by collectors. Therefore, further regulatory elaboration and consistent enforcement are needed to ensure equitable protection within Indonesia’s financing sector.
Legal Analysis Of The Cancellation Of Land Ownership Certificates (Shm) Resulting From Redistribution Programs In Cikopomayak And Neglasari, Jasinga District, Bogor Regency Mumin, Farid Abdul; Hartini, Sri; Purwaningsih, Prihatini
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2531

Abstract

This study examines the legal basis, administrative procedures, and grounds for the cancellation of Land Ownership Certificates (Sertifikat Hak Milik/SHM) originating from an agrarian redistribution program in the villages of Cikopomayak and Neglasari, Jasinga District, Bogor Regency. Using a normative empirical legal method, the research analyzes the conformity of the redistribution process with existing regulations and evaluates the administrative defects that resulted in the revocation of more than 300 certificates. Data were collected through statutory analysis, literature review, and supporting field documentation. The findings demonstrate that the issuance of SHM was inconsistent with Presidential Regulation No. 86 of 2018 and Government Regulation No. 24 of 1997, primarily due to inaccurate subject–object data, invalid nominative lists, and weak field verification. The cancellation executed through Letter No. B/MP.01.02/325-32.01.100/III/2025 was legally valid based on Ministerial Regulation of ATR/BPN No. 9 of 1999 under the doctrine of contrarius actus. The study emphasizes the importance of administrative due diligence in land registration and calls for stronger verification mechanisms to prevent future disputes.
Juridical Analysis of the Implementation of the Self-Assessment System within the Framework of Indonesian Tax Law on the Obligations of Individual and Corporate Taxpayers Rabbani, Rizq Rafi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2545

Abstract

The success of tax collection is not only determined by the magnitude of tax potential but also by the effectiveness of the collection system implemented and the level of taxpayer compliance in fulfilling their obligations. This system grants taxpayers the authority to calculate, account for, pay, and report their own owed taxes based on the provisions of the legislation, as regulated in Law Number 6 of 1983 and its amendments. The research method used is normative juridical with a legislative and conceptual approach. The research results show that the implementation of the self-assessment system has been functioning as the main system in tax collection in Indonesia and has been able to improve administrative efficiency and taxpayer participation. However, its effectiveness in improving compliance still faces various obstacles, such as low material compliance, regulatory complexity, and limited taxpayer understanding. The differences in characteristics between individual taxpayers and corporate entities also affect the level of compliance. Furthermore, supervision and law enforcement by tax authorities have not yet been fully optimal. Strengthening regulations, improving tax literacy, and optimizing information technology are strategic steps to enhance the effectiveness of this system.
Legal Analysis of the International Dispute Between PT Pertamina and Karaha Bodas Company Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2546

Abstract

The dispute between PT Pertamina and Karaha Bodas Company is an important example in international law practice related to investment contracts in the energy sector. This dispute originated from the collaboration on the development of a geothermal project in Karaha Bodas, which was disrupted due to Indonesian government policies during the economic crisis, leading to differing interpretations of contractual obligations and force majeure. This research aims to analyze the background of the dispute, the application of international arbitration mechanisms, and the legal implications of the arbitration award on Indonesia. The research method used is normative juridical with an approach based on legislation and case studies. The data used consists of primary, secondary, and tertiary legal materials that are analyzed qualitatively. The research results show that resolving disputes thru international arbitration provides a neutral and professional forum with final and binding decisions. However, the enforcement of arbitration awards still faces challenges, particularly in the aspect of cross-border execution. The legal implications of the arbitration ruling have a significant impact on Indonesia, particularly in increasing demands for legal certainty, investment protection, and government policy consistency. This case also underscores the importance of the principle of pacta sunt servanda in international legal relations and the state's responsibility for the actions of state-owned enterprises.
Legal Protection and Certainty of Taxpayers’ Rights and Obligations in the Perspective of Government Regulation Number. 50 of 2022 Kristianto, Shashia Andini; Lie, Gunardi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2547

Abstract

This article examines legal protection and the certainty of taxpayers’ rights and obligations from the perspective of Government Regulation Number 50 of 2022, as well as the position of the Taxpayer Charter in strengthening legal protection and encouraging tax compliance in Indonesia. This study employs a normative legal research method using a statutory approach and a conceptual approach. The results of the discussion show that Government Regulation Number 50 of 2022 provides a clearer foundation regarding the procedures for the implementation of taxpayers’ rights and the fulfillment of their obligations, thereby functioning as an important instrument in realizing legal certainty, justice, and a balanced legal relationship between the state and taxpayers. These regulations cover the rights to information, services, data protection, restitution, objection, appeal, and complaint, as well as administrative obligations such as taxpayer identification number registration, tax return submission, tax payment, bookkeeping, and a cooperative attitude during tax audits. In addition, the Taxpayer Charter is understood as a complementary instrument that codifies taxpayers’ rights and obligations in a simpler and more understandable manner, thereby supporting the creation of better services, more concrete legal protection, and voluntary compliance within the self-assessment system. Thus, the clarity of the regulation of rights, obligations, law enforcement mechanisms, and tax dispute resolution becomes an important factor in building a tax system that is fair, transparent, credible, and based on legal certainty.

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