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Lex Librum : Jurnal Ilmu Hukum
ISSN : -     EISSN : 26219867     DOI : https://doi.org/10.46839/lljih
Published by the Palembang Youth Pledge College of Law (STIHPADA) which aims to be academic media for discussing legal science issues. Contains scientific writing, summaries of research results, book reviews, and ideas. The editorial team invites lecturers, experts, students, practitioners and the public who are interested in expressing their thoughts into scientific writing. Publishing schedule 2 (two) times year in June and December. Submissions must be guided by scientific writing methods and writing instructions as attached.
Articles 215 Documents
Analisis Penerimaan Hadiah dan atau Janji Oleh Penjabat Negara Yang Terkategori Gratifikasi Dan Atau Suap Yang Terkagori Tindak Pidana Kesuma, Derry Angling; Amin, Muhammad Nur; Afriani, Kinaria
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v12i1.1633

Abstract

Gifts and/or promises to state officials that constitute criminal acts of corruption include: Giving gifts or parcels to officials during religious holidays by colleagues or subordinates; Gifts or donations during the wedding of an official's child by colleagues of the official; The provision of travel tickets to officials or their families for personal use free of charge; The provision of special discounts for officials for the purchase of goods from partners; The provision of fees or costs for the hajj pilgrimage from partners to officials; The provision of birthday gifts or gifts for other personal occasions from partners; The provision of gifts or souvenirs to officials during work visits; The giving of gifts or money as a token of gratitude for assistance. The legal basis for gratuities is regulated in Article 12 B of Law No. 20 of 2001 concerning amendments to Law No. 31 of 1999 concerning criminal acts of corruption. Article 12 B paragraph (1) of Law No. 31 of 1999 Jo. Law No. 20 of 2001. Reporting the receipt of gratuities to the Corruption Eradication Commission (KPK) for recipients of such gratuities is not punishable on the grounds that the unlawful nature of the act has disappeared. Acts of Reporting Gratuities That Can Make a Person Categorised as Not Committing a Criminal Act are when the recipient feels that the gift or gratuity is suspicious, they are obliged to report it to the Corruption Eradication Commission no later than 30 working days from the date the gratuity or gift was given.
Reformasi Hukum Pajak Indonesia Dalam Menghadapi Ekonomi Digital (Studi Atas Nexus Dan Significant Economic Presence) Amalia, Rizki Fitri; Sudarna, Sudarna
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v12i1.1635

Abstract

The development of the digital economy has fundamentally transformed global economic interactions, enabling foreign digital companies to generate profits from Indonesia without having a physical presence. This situation poses challenges in collecting Income Tax, particularly concerning base erosion and tax leakage. This study aims to analyze Indonesia's tax law reform in strengthening the digital nexus through the implementation of the Significant Economic Presence (SEP) concept and to identify normative and practical obstacles in its implementation. The research employs normative legal methods with statutory, conceptual, and comparative approaches. The results indicate that the SEP broadens the nexus criteria from physical presence to significant economic presence, thereby strengthening Indonesia’s taxing rights and preventing cross-border profit shifting. However, SEP implementation faces normative obstacles, including conflicts with Double Tax Avoidance Agreements (DTAAs), the absence of a global consensus, and limited technical parameters. Practical obstacles include restricted access to transaction data, difficulty in enforcing tax obligations on entities without legal presence in Indonesia, low compliance from digital companies, and limited international cooperation. The study recommends strengthening the legal framework and international harmonization, as well as enhancing digital tax administration capacity through technology and cross-border collaboration.
Penerapan Teori Kriminologi Dalam Penanganan Kejahatan Seksual Oleh Anak Widiyaswara, Riani; Maknun, Luil; Amin, Muhammad Nur
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v12i1.1646

Abstract

This study aims to determine the causes of juvenile delinquency from the perspective of criminological theories. Studies on the theme of juvenile crime are always intertwined, whether the child is in the position of perpetrator, victim or witness. The perspectives used by researchers vary, ranging from substantive law or formal law to other disciplines relevant to legal studies, such as psychology and criminology. Criminology, which examines crime, has a very broad scope, with its subject matter covering crime and criminal behaviour. In this sense, criminology's study of crime is not limited to the act itself, as is the object of criminal law, but also views criminal acts as human behaviour. It even includes the study of social issues that tend to encourage criminal behaviour (criminogenic factors). The research method used was normative legal research using a legislative approach, theories and opinions of experts, and previous research on similar issues. The results of the study showed that criminal behaviour is identical to non-criminal behaviour, because both are learned. Edwin H. Sutherland hypothesised that criminal behaviour is learned through association with those who violate social norms, including legal norms. The understanding that the behaviour of lower-class delinquent children is a reflection of their dissatisfaction with the norms and values of middle-class children, who dominate the cultural values of society. It is recommended that in the future, the process of dealing with children in conflict with the law should involve all parties, from the government, law enforcement officials, the community and families.
PERKEMBANGAN ILMU PENGETAHUAN DAN TEKNOLOGI TERHADAP TINDAK PIDANA CYBER CRIME PHISING DI INDONESIA AZ, Mutiara; Samawati, Putu
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of the internet has enabled the unlimited exchange of information, but it has also given rise to new forms of crime such as phishing. This study uses a normative legal method to analyse phishing as a cybercrime that utilises email, social media, and malicious software to obtain personal or financial data illegally. Technological advances have expanded the modes of phishing and increased its vulnerability. Countermeasures are carried out through relevant provisions of the Criminal Code, such as Article 362 on Theft, Article 378 on Fraud, and Article 263 on Identity Fraud. More specific regulations are contained in Law No. 11 of 2008 in conjunction with Law No. 19 of 2016 on ITE, particularly Articles 27–37 concerning prohibited acts and Articles 45–52 concerning criminal sanctions, with the threat of imprisonment for up to twelve years and a maximum fine of Rp2 billion
Wanprestasi Pinjaman Kredit antara PT. Trust Finance Indonesia dengan PT. Bunga Daru (Studi Putusan Nomor 378/Pdt.G/2024/PN Jkt.Pst) Maharani, Aurelia Gisa; Pongsirinding, Fisa Ande; Putri, Rafirstka Madyah; Garanta, Sandriani
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v12i1.1128

Abstract

A breach of contract occurs when one of the parties to an agreement fails to carry out their end of the agreement they made. This infraction could be the consequence of negligence, a delay, or a substantive breach of the contract that affects the other party. This study aims to examine the types of contract violations in investment financing for sale-purchase and leaseback agreements, the factors the court considers when rendering a decision, and the resulting legal consequences for the parties involved in the dispute. In this study, a normative juridical approach is taken. This approach includes examining relevant laws and regulations, literature evaluations, and judicial rulings. According to the study's findings, PT. Bunga Daru, the defendant in this case, was found to have violated the terms of the contract by neglecting to make the agreed-upon installment payments for the car loan. The plaintiff’s evidence, which included the defendant’s past late payments and lack of good faith in paying the outstanding debt, was taken into consideration by the panel of judges. The court’s decision mandated that the defendant pay IDR 188,609,521.00 (one hundred eighty-eight million six hundred nine thousand five hundred twenty-one rupiahs) in fines and the remaining loan balance. To ensure the ruling’s enforcement, the court also ordered a security seizure of the car offered as collateral. However, the judges denied the plaintiff’s request for an immediate implementation of the ruling (uitvoerbaar bij voorraad) and a coercive monetary penalty (dwangsom). The court reasoned that the decision must be carried out in accordance with the relevant legal procedures without subjecting the defendant to more pressure.