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Mahalini: Journal of Business Law
Published by Universitas Wahid Hasyim Semarang
ISSN : -     EISSN : 30907020     DOI : 10.31942/mjbl
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
Mahalini: Journal of Business Law publishes articles and comments on a broad range of business law topics, including corporate governance, securities regulation, capital market regulation, employment law, and the law of mergers and acquisitions This journal is intended to communicate the original researches and current issues on the subject. This journal warmly welcomes any contributions from scholars of the related disciplines.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 24 Documents
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Kedudukan Pemilik Merek Terdaftar alam Sengketa Kekayaan Intelektual: Kajian Asas Priorin Tempora Nelior In Jure Berdasarkan Putusan NO. 1291 K/PDT.SUS-HKI/2023 Dita Safitri Nurwidihantari; Dewi Sulistianingsih
Mahalini: Journal of Business Law Vol. 2 No. 2 (2025): Mahalini: Journal of Business Law
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/mjbl.v2i2.12773

Abstract

Trademark protection is a crucial element within the Intellectual Property Rights (IPR) system, aimed at ensuring legal certainty while safeguarding the existence and reputation of a product or service. In Indonesia, trademark protection follows the first to file principle, whereby rights are granted to the party who first registers the trademark officially, regardless of prior usage. However, this system often gives rise to legal disputes, particularly when registration is carried out by unauthorized parties or with bad faith. This research specifically examines the Supreme Court of the Republic of Indonesia Decision Number 1291 K/Pdt.Sus-HKI/2023 in a dispute between Nitron Japan Co., Ltd., the original owner of the international trademark "NITRON" since 2008, and Harun Salim, who registered the same mark in Indonesia without permission or legal basis. Using normative legal research methods with statutory and conceptual approaches, the study aims to analyze how the principle of priorin tempora potior in jure is applied in trademark disputes involving bad-faith registrations. The findings show that although Harun Salim formally registered the trademark first in Indonesia, the Supreme Court acknowledged the presence of bad faith, making the registration subject to cancellation. Therefore, the principle of priority in time should not be interpreted solely from a formal perspective but also substantively, to protect rightful trademark owners who have built goodwill and reputation. This decision sets an important precedent for strengthening legal protection of registered trademarks amidst opportunistic registration practices.
Wanprestasi Debitur dan Perlindungan Hukum terhadap Kreditur Pemegang Hipotek Kapal Mirza Yusuf; Tiara Amalia; Kamila Raisa; Dimas Aji; Fidelis Bentar; Yudhistira Raihan
Mahalini: Journal of Business Law Vol. 2 No. 2 (2025): Mahalini: Journal of Business Law
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/mjbl.v2i2.12803

Abstract

The growing activity of lending and borrowing within society demands the presence of collateral instruments that provide legal certainty and protection for creditors, one of which is through the imposition of a mortgage on sea-going vessels. This study aims to examine the imposition of ship mortgages from the perspective of collateral law in Indonesia, the forms of legal protection afforded to creditors in cases of debtor default, and the challenges that arise during the execution of the collateral object. The research method employed is normative juridical, using a literature study approach that includes legislation, legal doctrines, and court decisions. The findings show that sea-going vessels with a minimum gross tonnage of 20 m³ that are officially registered can be used as mortgage objects based on the provisions of the Indonesian Civil Code, Commercial Code, and Law Number 17 of 2008 on Shipping. A mortgage grants a preferential position to creditors, including direct execution rights and in rem rights that remain attached even if the object is transferred. Legal protection for creditors is divided into preventive and repressive measures, covering registration obligations, limiting clauses, preferential rights, droit de suite, and the executorial power of the grosse mortgage deed. The implications of this study indicate that Indonesia's legal system has provided a fairly comprehensive regulatory framework for ship mortgages, although practical challenges still exist, such as the legal status of ships under construction and ownership disputes that may hinder execution. Therefore, due diligence and institutional harmonization are necessary to strengthen the effectiveness of legal protection for creditors in maritime financing transactions.
Keterkaitan Hukum Pajak dan Hukum Perdata dalam Menentukan Objek Pajak atas Transaksi Sipil Alya Dwi Ananta
Mahalini: Journal of Business Law Vol. 2 No. 2 (2025): Mahalini: Journal of Business Law
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/mjbl.v2i2.13018

Abstract

The rapid development of digital technology has brought significant changes to the music industry, particularly in the mechanisms of distributing and monetizing artists' works. Digital distribution platforms like Believe.com play a crucial role in connecting musicians with the global market through distribution, promotion, and royalty management services. However, the protection of musicians' royalties in the digital era still faces various challenges, such as unequal revenue sharing and the risk of piracy. This research discusses the royalty protection mechanisms implemented by Believe.com, including its royalty management and transparency systems, and their impact on the sustainability of musicians' careers in the digital realm. This research also examines how Believe.com contributes to creating a fair and inclusive ecosystem for both independent musicians and major labels amidst the dynamics of the digital music industry. Findings indicate that innovation in digital distribution and royalty management is essential to ensure copyright protection and improve the welfare of musicians in the digital era, in line with the principles stipulated in Law Number 28 of 2014 concerning Copyright.
Penegakan Hukum Terhadap Penghindaran Pajak Di Indonesia: Tinjauan Atas Efektivitas Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) Nayla Marwa Nur faizah; Ratih Damayanti
Mahalini: Journal of Business Law Vol. 2 No. 2 (2025): Mahalini: Journal of Business Law
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/mjbl.v2i2.13021

Abstract

Tax avoidance is one of the main challenges in Indonesia's tax system, especially since this practice is formally legal but contrary to the spirit of fiscal justice. This study analyzes the legal arrangements regarding tax avoidance in Law Number 6 Year 1983 on General Provisions and Tax Procedures (KUP Law), which has been updated through Law Number 7 Year 2021 on Harmonization of Tax Regulations (HPP Law), as well as its implementing regulations. Although not explicitly categorized as a criminal offense, the authority of the Directorate General of Taxes (DGT) in correcting transactions based on the principle of substance over form and the use of schemes such as transfer pricing, special audit, and advanced pricing agreement are concrete steps in tackling tax avoidance. This study also highlights the obstacles faced by tax law enforcement officers, including: (1) substantive legal lacunae related to the definition and sanctions on tax avoidance; (2) limited access to cross-jurisdictional information despite AEOI; (3) lack of human resource capacity and technology in analyzing complex avoidance schemes; and (4) weak coordination between law enforcement agencies. This study recommends strengthening the General Anti-Avoidance Rule (GAAR) and developing the Specific Anti-Avoidance Rule (SAAR), as well as increasing the competence and analytical tools of tax officials.

Page 3 of 3 | Total Record : 24

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