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Asrar Aspia Manurung
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INDONESIA
Indonesian Journal of Law
Published by Yayasan Al’Adzkiya Rantauprapat
ISSN : -     EISSN : 3062665X     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Indonesian Journal of Law (IJoLaw) has the following scope in the fields of law such as: Criminal Law Focuses on legal norms that define criminal acts and their punishments, including the enforcement of criminal justice, the rights of victims and offenders, and the functioning of the criminal justice system. Civil Law Governs legal relationships between individuals or legal entities concerning private rights and obligations, such as contracts, torts, inheritance, and family law. International Law Covers the rules and principles that regulate the conduct of states, international organizations, and other international actors, including both public and private international law. Environmental Law Deals with the legal framework for environmental protection, natural resource management, pollution control, and legal accountability for environmental damage. Law and Society Explores the interaction between law and social structures, culture, and societal dynamics, aiming to understand how law operates within and is influenced by society. Human Rights Law Concerned with the protection and enforcement of fundamental human rights at national and international levels, and the role of legal institutions in upholding these rights.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 3 Documents
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Search results for , issue "Vol. 3 No. 1 (2026)" : 3 Documents clear
Civil Law Liability Regarding Asset Transfers for Tax Evasion Purposes Sidabutar, Theresa; Tri Sulistiyono; Ratih Damayanti
Indonesian Journal of Law Vol. 3 No. 1 (2026)
Publisher : Indonesian Journal of Law

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Abstract

The transfer of assets by taxpayers to avoid tax obligations is a practice that has the potential to harm the state. Although it is often carried out in ways that appear formally lawful, such actions can be categorized as an abuse of law when conducted in bad faith. This study aims to examine the forms of civil legal liability arising from asset transfers undertaken to evade taxes. The research employs a normative juridical method with statutory, conceptual, and case approaches. The data used consist of primary, secondary, and tertiary legal materials analyzed qualitatively. The results show that asset transfers motivated by tax avoidance can give rise to civil liability through mechanisms of unlawful acts based on Article 1365 of the Indonesian Civil Code, as well as through actio pauliana as regulated under Article 1341 of the Indonesian Civil Code. The state, as a tax creditor, has legal standing to file claims for the annulment of transactions that harm state tax revenues. Therefore, synergy between tax law and civil law is necessary to ensure effective law enforcement against tax avoidance practices conducted through asset transfers.
Criminological Review of Children as Perpetrators of Violent Theft Mayusla, Nisha; Simatupang, Nursariani
Indonesian Journal of Law Vol. 3 No. 1 (2026)
Publisher : Indonesian Journal of Law

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Abstract

Crime today knows no age, and one of the most alarming forms for society is theft accompanied by violence, which is committed not only by adults but also by children. In such cases, children may be subject to sanctions under the applicable criminal laws in Indonesia. These acts can result in injuries ranging from minor to severe and may even lead to the death of victims or members of the public. This study employs an empirical juridical research method, using primary data, secondary data, and Islamic legal sources. Data collection techniques include interviews conducted at the Binjai Police Resort (Polres Binjai) and documentation studies. Based on the findings, the perpetrators’ modus operandi involves approaching the victim closely, kicking the victim until they fall, and then using a machete to slash or injure parts of the victim’s body. The factors contributing to violent theft committed by children include religious factors, economic conditions, family environment, education, peer influence, drug abuse, and curiosity or experimentation. Efforts to address this issue in Binjai City include pre-emptive measures, such as police outreach programs in schools to educate students not to engage in harmful behaviors like joining motorcycle gangs; preventive measures, including traffic regulation and routine patrols; and repressive measures, such as the arrest of offenders.
Reconstructing the Role of Judex Facti in Narcotics Adjudication: A Critical Analysis of Appellate Decision No. 130/Pid.Sus/2023/PT DKI Amin Saleh, Muh; Setiawan, Junet
Indonesian Journal of Law Vol. 3 No. 1 (2026)
Publisher : Indonesian Journal of Law

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Abstract

This study examines the function of judex facti exercised by the High Court in narcotics criminal cases, with a particular focus on the appellate decision Number 130/PID.SUS/2023/PT DKI involving a high-ranking law enforcement officer. Within the Indonesian legal system, the High Court is mandated to perform a substantive corrective role by re-evaluating facts and evidentiary materials, including digital evidence, to ensure both procedural and substantive justice. Employing a normative juridical approach, this research analyzes statutory regulations, legal doctrines, and relevant judicial decisions. The findings reveal that the High Court failed to exercise its corrective function effectively: no forensic verification was conducted on digital evidence, the defendant's confession was accepted without independent corroboration, and the standards for digital evidence as stipulated in Supreme Court Regulation No. 4 of 2020 were disregarded. As a result, the appellate ruling merely confirmed the first-instance judgment without substantive reconsideration. This study recommends an amendment to the Indonesian Code of Criminal Procedure (KUHAP) to explicitly regulate digital evidence, alongside the development of technical guidelines and capacity building for judges in assessing electronic evidence. Such reforms are essential to reinforce judicial accountability and safeguard impartial justice in narcotics cases involving institutional actors

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