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INDONESIA
Jurnal Cendikia ISNU SU
Published by ISNU Sumatera Utara
ISSN : 30639530     EISSN : -     DOI : https://doi.org/10.70826/jcisnu.v3i1.1314
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Jurnal Cendikia ISNU SU is a scholarly platform dedicated to advancing research and critical discussions in the field of law. The journal embraces a wide range of topics that reflect the dynamic development of legal studies, both in national and international contexts. The scope of the journal includes, but is not limited to, the following areas: Criminal Law, Civil Law, and Constitutional Law: Contemporary analysis, interpretation, and application of positive law in addressing challenges within the justice system. Islamic and Sharia Law: Studies on the principles, application, and adaptation of Islamic law in modern contexts, including Islamic banking, family law, inheritance, and related issues. Legal Integration: Exploration of the interaction and harmonization between secular law and Islamic law, particularly within pluralistic legal frameworks. Comparative Legal Studies: Cross-jurisdictional analysis of Islamic law and other legal systems to identify similarities, differences, and their implications for legal practice and policy-making. Case Studies and Legal Practices: In-depth examination of landmark and contemporary legal cases to highlight the practical implementation, enforcement, and interpretation of law in real-life situations. The journal welcomes contributions in the form of theoretical explorations, empirical research, and critical reviews of significant legal issues. By encouraging both disciplinary and interdisciplinary approaches, the journal seeks to promote innovative perspectives that enrich academic discourse, strengthen legal theory and practice, and contribute to the development of law as a foundation of justice and social order.
Arjuna Subject : Umum - Umum
Articles 84 Documents
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Legal Review of the Application of Administrative Sanctions in Tax Regulations in Indonesia Ahmad Vickry; Ash Shaff Rhohim; Muhammad Daffa Thariq; Munawati Ritonga; Nazwa Dwi Harika
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.958

Abstract

Administrative sanctions in tax law are an important instrument in disciplining taxpayers and maintaining tax administrative order in Indonesia. This article aims to analyze juridically the legal basis, form, and effectiveness of the application of administrative sanctions in the national tax system. With a normative juridical approach, this study examines the provisions of laws and regulations, especially the Law on General Provisions and Tax Procedures (UU KUP) and its latest amendments through the Law on Harmonization of Tax Regulations (UU HPP). The results of the study show that the implementation of administrative sanctions has contributed to increasing taxpayer compliance, but it has also raised debates in terms of fairness and proportionality. Therefore, it is necessary to reformulate the tax law enforcement approach to be more fair and responsive to the context of the violations that occur.  
The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
Reconstructing Judicial Authority in the Annulment of Arbitral Awards: Between Finality and Substantive Justice Khairunnisa Siregar; Arifuddin Muda Harahap; Suci Hidayati Malau; Raja Muda Pahlevi Siregar; Ahmad Yasin Dongoran
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1304

Abstract

This study examines the annulment of arbitral awards within the Indonesian legal system as an extraordinary legal remedy that lies at the intersection of arbitral autonomy, the principle of finality, and the pursuit of substantive justice. The research is motivated by the persistent tension between the final and binding character of arbitral awards and the necessity of judicial intervention to address awards affected by fundamental procedural defects. Employing normative legal research, this study adopts statutory, conceptual, and comparative approaches. Legal materials are collected through library research and analyzed using descriptive, systematic, and prescriptive legal reasoning. The findings reveal that Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution confines annulment to three narrowly defined procedural grounds document forgery, newly discovered decisive evidence, and fraud thereby excluding judicial review of the substantive merits of arbitral awards. Nevertheless, judicial practice demonstrates inconsistent interpretations that occasionally expand the scope of annulment beyond its statutory limits, resulting in judicial overreach and weakening the final and binding nature of arbitration. This study argues that the legitimacy of annulment should be understood as a procedural safeguard rather than a mechanism for substantive review and proposes a Balanced Annulment Doctrine, under which judicial intervention is justified only to preserve procedural integrity while respecting arbitral autonomy. The study concludes that maintaining a proportionate balance between legal certainty, minimum judicial intervention, and substantive justice is essential to strengthening the credibility of arbitration and enhancing Indonesia's legal certainty in commercial dispute resolution.
Reconstructing Arbitration as the Primary Mechanism for Investment Dispute Resolution in Indonesia: Balancing Legal Certainty, Investor Protection, and Judicial Supervision Imamuddin; Vressilia Witama; M. Rangga Syahputra Saragih; Rayhan Nandini Telaumbanua
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1305

Abstract

Investment plays a pivotal role in promoting economic growth and attracting capital, yet it is inherently vulnerable to disputes arising from contractual disagreements, regulatory changes, and conflicting legal interests. Although arbitration has been widely recognized as an effective mechanism for resolving investment disputes, existing scholarship predominantly emphasizes its procedural advantages while paying limited attention to its broader institutional function within the investment governance system. This study aims to examine the urgency of arbitration in resolving investment disputes in Indonesia and to develop an integrated institutional framework for strengthening arbitration as a mechanism for ensuring legal certainty and investor protection. Employing normative legal research, the study adopts statutory and conceptual approaches by analyzing Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution, Law Number 25 of 2007 on Investment, the 1958 New York Convention, and relevant legal literature. The findings demonstrate that arbitration provides a legally recognized, final and binding dispute resolution mechanism that enhances procedural efficiency, neutrality, confidentiality, and legal certainty, thereby strengthening investor confidence. However, its effectiveness depends not only on legislative regulation but also on institutional coherence among arbitral tribunals, national courts, and enforcement authorities. Accordingly, this study proposes an Integrated Investment Arbitration Framework, which conceptualizes arbitration as an institutional governance model founded upon four interrelated dimensions: legal certainty, arbitral independence, proportional judicial supervision, and effective enforcement. The study concludes that strengthening these institutional dimensions is essential to maintaining investor confidence, improving Indonesia's investment climate, and aligning domestic arbitration practice with contemporary international legal standards.
Corporate Arbitration Between Contractual Autonomy and State Intervention: Reconstructing the Legal Legitimacy of Arbitral Awards Ahmad Nizar Mohammad Syamwil; Nur Hafizah Husna; Siti Kholizah; Irpan Mauliandi Damanik; Rahmad Fauzi Hasibuan
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1306

Abstract

The growing complexity of corporate commercial activities has intensified disputes requiring dispute resolution mechanisms capable of balancing procedural efficiency, legal certainty, and institutional legitimacy. Although arbitration has become the preferred mechanism for resolving corporate disputes because of its flexibility, confidentiality, and finality, scholarly discussions have largely examined contractual autonomy and judicial intervention as separate legal doctrines. This study aims to analyze the legal position of corporations in arbitration and reconstruct the relationship between contractual autonomy and state intervention in the enforcement of arbitral awards within the Indonesian legal system. Employing normative legal research through statutory and conceptual approaches, the study analyzes Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution, relevant legal doctrines, and scholarly literature using systematic legal interpretation and prescriptive legal reasoning. The findings demonstrate that corporations, as independent legal subjects, possess full legal capacity to submit disputes to arbitration and are legally bound by arbitral awards arising from their contractual consent. At the same time, judicial authority is confined to limited procedural supervision concerning the recognition, enforcement, and annulment of arbitral awards without extending to substantive review. This study argues that the legitimacy of corporate arbitration is sustained through the complementary interaction between private contractual autonomy and limited state intervention, rather than through the predominance of either principle alone. Accordingly, the article contributes to contemporary arbitration scholarship by offering an integrated conceptual framework that reinforces legal certainty, procedural fairness, and corporate confidence while preserving the finality of arbitral awards.
The Legal Authority of Arbitral Awards in the Indonesian Judicial System: Reconciling Party Autonomy, Judicial Supervision, and Legal Certainty Abdul Hakim; Dinda Ayu Arini Chaniago; Yara Shita; Wenni Nahdiani Tanjung
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1307

Abstract

Arbitration has become an increasingly important mechanism for resolving commercial disputes due to its efficiency, finality, and procedural flexibility. Nevertheless, the legal force of arbitral awards within Indonesia's judicial system remains conceptually debated because such awards originate from private agreements while simultaneously requiring judicial recognition and enforcement under public law. Existing scholarship has predominantly examined arbitral awards from procedural perspectives, particularly regarding enforcement and annulment, with limited attention to the institutional foundations that determine their legal authority. This study aims to analyze the legal force of arbitral awards within Indonesia's judicial system and to reconstruct the interaction between contractual autonomy, judicial supervision, and statutory legitimacy in determining their binding effect. Employing normative legal research through statutory and conceptual approaches, this study analyzes legislation, legal doctrines, arbitral awards, and relevant scholarly literature using systematic legal interpretation and prescriptive legal reasoning. The findings demonstrate that the legal force of arbitral awards is not derived solely from party autonomy but from the interaction of four complementary dimensions: contractual legitimacy, procedural integrity, institutional recognition through limited judicial supervision, and international legitimacy under the 1958 New York Convention. Judicial oversight functions as a procedural safeguard rather than substantive appellate review, thereby preserving arbitral finality while ensuring legal certainty. This study contributes to contemporary arbitration scholarship by proposing an integrated conceptual framework explaining how privately generated arbitral awards acquire public legal authority within Indonesia's judicial system, thereby strengthening legal certainty, investor confidence, and the effectiveness of commercial dispute resolution.
Confidentiality in Arbitration and the Limits of Legal Transparency: Reassessing the Balance Between Private Autonomy and Public Accountability Azka Rayyani; Fitria Mukhtar Siregar; M. Abdillah; Suci Hidayati Malau; Raja Muda Pahlevi Siregar
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1308

Abstract

The increasing reliance on arbitration as a mechanism for resolving commercial disputes has reinforced the importance of confidentiality as one of its defining characteristics. While confidentiality protects commercial interests, trade secrets, and sensitive business information, its extensive application has generated growing concerns regarding legal transparency, judicial accountability, and public access to legal reasoning. This study examines the legal relationship between confidentiality and transparency in arbitration and evaluates the extent to which these competing principles can be reconciled within the Indonesian arbitration framework. Employing normative legal research with statutory, conceptual, and comparative approaches, the study analyzes Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution alongside international arbitration instruments, institutional rules, and relevant legal scholarship. The findings demonstrate that confidentiality should not be regarded as an absolute principle but rather as a proportional legal mechanism whose application must be balanced against broader interests of legal certainty, public accountability, and the development of arbitration jurisprudence. Although confidentiality remains essential for protecting commercial privacy and preserving business confidence, excessive secrecy may hinder legal development, restrict access to legal information, and weaken the legitimacy of arbitral dispute resolution. Accordingly, limited judicial supervision, controlled disclosure through anonymized arbitral awards, and strengthened digital information security provide an appropriate balance between commercial confidentiality and legal transparency. This study contributes to arbitration scholarship by proposing a proportional interpretation of confidentiality that preserves commercial autonomy while accommodating transparency where required by public interest, judicial accountability, and the coherent development of arbitration law.
Cross-Border Arbitration in Indonesia: Between International Arbitration Commitments and Domestic Judicial Practice Annisa Putri Sinaga; Annisa Putri Andini Tanjung; Siti Salmiah Dalimunthe; Rahman Al Fauzi Siregar; Khotibul Umam
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1309

Abstract

This paper examines the trends, legal challenges, and effectiveness of cross-border arbitration in Indonesia within the context of contemporary international trade and investment. The rapid growth of global commerce necessitates reliable dispute resolution mechanisms, positioning international arbitration as a preferred alternative due to its neutrality, procedural flexibility, and enforceability under instruments such as the 1958 New York Convention. Using a normative juridical approach, this study analyzes primary and secondary legal sources, including statutory regulations, scholarly literature, and arbitral decisions, through systematic stages of data collection, analysis, and synthesis. The findings reveal that while Indonesia possesses a solid legal framework for arbitration, practical challenges persist, including inconsistent judicial interpretations, limited institutional capacity, high procedural costs, and deficiencies in arbitration clause drafting. These factors affect the effectiveness and credibility of international arbitration. The study argues that the principal challenge does not lie in the inadequacy of Indonesia's arbitration legislation, but rather in the inconsistent interaction between domestic judicial practice and international arbitration commitments. It contributes to the existing literature by proposing a harmonized interpretative framework that reconciles national judicial sovereignty with Indonesia's obligations under the New York Convention, thereby strengthening legal certainty in cross-border commercial dispute resolution.
Digital Arbitration and Online Dispute Resolution in Indonesia: Regulatory Challenges, Technological Opportunities, and the Future of Arbitration Law Irham Mahromy Munthe; Maria Arfah Nasution; Ahmad Yasin Dongoran; Usamah Zaki
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1311

Abstract

This study examines the challenges and opportunities of arbitration in the digital era, focusing on the legal and practical perspectives of online dispute resolution in Indonesia. The research is motivated by the rapid development of information technology, which has transformed dispute resolution mechanisms through digital platforms, particularly in e-commerce transactions and cross-border contracts. This study employs a normative legal approach or doctrinal research, analyzing legislation, legal theory, academic literature, and jurisprudence related to digital arbitration. The research stages include problem identification, literature review, collection of primary and secondary data, and qualitative analysis to evaluate the challenges and benefits of digital arbitration. The findings indicate that while national regulations do not explicitly govern online arbitration, they provide a legal foundation through principles of party consent, arbitrator independence, and award recognition. Moreover, digital arbitration offers cost and time efficiency, procedural flexibility, broader access, and technological innovations, provided that fairness, confidentiality, and legal certainty are ensured through secure platforms and competent arbitrators. Unlike previous studies that primarily discuss the procedural legality of online arbitration, this article develops a broader analytical framework by examining the interaction between digital technology, procedural fairness, cybersecurity, and regulatory adaptation within Indonesia's arbitration regime. It argues that the future legitimacy of digital arbitration depends not merely on technological adoption but on the development of an integrated regulatory ecosystem capable of balancing efficiency, due process, confidentiality, and enforceability. Accordingly, this study contributes to contemporary arbitration scholarship by proposing a regulatory model for strengthening online dispute resolution in emerging digital economies.
Reconceptualizing Investor Protection Through Arbitration: Legal Challenges and the Future of Investment Dispute Resolution in Indonesia Ikhsan Sahriyan; M. Fazli Pratama; Rahman Al Fauzi Siregar; Siti Salmiah Dalimunthe; Muhammad Ikhlas Bin Rosele
Jurnal Cendikia ISNU SU Vol. 3 No. 1 (2026): ISNU Cendikia Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i1.1312

Abstract

This study examines the strategic role of arbitration as a mechanism for resolving investment disputes in Indonesia. Investment plays a vital role in national economic development, yet it inherently carries the potential for conflicts between investors, business partners, and the government. Conventional litigation often proves lengthy, costly, and insufficiently confidential, prompting a demand for alternative dispute resolution. This research employs normative legal methods (doctrinal research), using statute and conceptual approaches to analyze relevant legislation, including Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution and Law No. 25 of 2007 on Investment, as well as arbitral awards and scholarly literature. The study systematically identifies legal issues, collects and classifies legal materials, and applies qualitative analysis through grammatical, systematic, and teleological interpretation. Findings indicate that arbitration provides legal certainty, procedural flexibility, neutrality, and enforceable outcomes, strengthened by Indonesia’s ratification of the 1958 New York Convention. Despite legal and practical challenges, arbitration effectively protects investor rights, supports a conducive investment climate, and enhances Indonesia’s economic competitiveness. Recommendations include strengthening institutions, human resources, and future research aligned with digital and cross-border investments. Unlike previous studies that primarily discuss arbitration as a procedural alternative to litigation, this article reconceptualizes arbitration as an institutional safeguard for investor protection within contemporary investment governance. The study argues that the effectiveness of arbitration depends not only on procedural efficiency but also on the coherence between domestic investment law, international arbitration standards, judicial support, and regulatory certainty. Accordingly, this article contributes to arbitration scholarship by proposing an integrated legal framework capable of strengthening investor confidence while preserving national regulatory sovereignty.

Page 7 of 9 | Total Record : 84

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