cover
Contact Name
Petrus Irwan Panjaitan
Contact Email
petrus.panjaitan@uki.ac.id
Phone
+6281617150816
Journal Mail Official
tora.fh@uki.ac.id
Editorial Address
Jl. Mayor Jendral Sutoyo No.2, RT.5/RW.11, Cawang, Kec. Kramat jati, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13630
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Hukum to-ra: Hukum untuk mengatur dan melindungi masyarakat
ISSN : 24428019     EISSN : 26209837     DOI : 10.55809
Core Subject :
Focus and Scope Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat is an open access and peer-reviewed journal that provides an academic platform for legal scholarship, particularly in the areas of governance policy, civil rights law, legal protection, and contemporary legal development. The journal welcomes articles that examine law as an instrument to regulate, protect, and transform society through critical, normative, empirical, and comparative legal analysis. Focus The journal aims to disseminate high-quality legal research, conceptual thought, and critical analysis in the field of law. It encourages scholarly contributions that address legal problems in Indonesia and beyond, especially those related to legal certainty, justice, public accountability, human rights protection, institutional governance, and the development of legal norms in society. To-ra also seeks to strengthen dialogue between legal theory and legal practice by publishing articles that examine legislation, court decisions, legal institutions, public policy, law enforcement, and emerging socio-legal issues in national, regional, and international contexts. Scope of Publication The scope of Jurnal Hukum to-ra includes, but is not limited to, the following areas: Constitutional and Administrative Law Constitutional institutions, regional elections, legislative formation, public participation, administrative justice, government authority, public service, and state administrative disputes. Civil, Business, and Economic Law Contracts, property, fiduciary security, bankruptcy, corporate responsibility, taxation, transfer pricing, consumer protection, and legal certainty in business relations. Criminal Law and Criminology Criminal liability, criminal justice, narcotics, cybercrime, fraud, hacking, corporate crime, law enforcement, criminal policy, and criminological analysis. Digital Law and Data Protection Personal data protection, privacy rights, financial technology, electronic transactions, digital evidence, deepfake, social engineering, and online platforms. Human Rights and Civil Rights Law Equality before the law, access to justice, privacy, consumer rights, workers’ rights, public participation, vulnerable groups, and social justice. Environmental, Health, and Labor Law Environmental protection, administrative sanctions, hospital liability, medical discipline, health law, occupational rights, maternity protection, and regulatory compliance. Legal Pluralism, Customary, and Religious Jurisprudence Legal pluralism, customary institutions, religious jurisprudence, halal product assurance, community-based legal norms, and living law. International, Comparative, and Contemporary Legal Issues Comparative law, international legal regimes, cross-border legal problems, governance in developing and emerging countries, and new legal challenges.
Arjuna Subject : -
Articles 15 Documents
PERTANGGUNGJAWABAN HUKUM TERHADAP PELAKU PENIPUAN ONLINE MELALUI PLATFORM FACEBOOK Wening Ayu Pratiwi; Achmad Edi Subiyanto
Jurnal Hukum to-ra : Hukum untuk mengatur dan melindungi masyarakat Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/tora.v12i1.669

Abstract

The advancement of information technology has significantly increased online buying and selling activities through various digital platforms, including social media such as Facebook. Along with this convenience, cases of online fraud have also risen and caused losses to consumers. This study aims to examine the forms of legal liability of online fraud perpetrators on the Facebook platform and to analyze the extent to which the implementation of the Law on Information and Electronic Transactions (ITE Law) provides legal protection for victims. The research method used is normative legal research with a statutory approach and a case approach, particularly Decision Number 167/Pid.Sus/2024/PN Bjm. The results show that online fraud perpetrators can, in principle, be held legally accountable under Article 28 paragraph (1) in conjunction with Article 45A paragraph (1) of the ITE Law as a special legal provision. The application of the ITE Law has provided legal protection for victims, especially through the recognition of electronic evidence and the imposition of criminal sanctions. However, such protection has not yet been fully optimal because it still focuses primarily on punishing offenders and has not comprehensively regulated mechanisms for the recovery of victims’ losses. Therefore, synergy between the ITE Law and the Consumer Protection Law is necessary to achieve more effective and equitable legal protection.Online Fraud
KEWENANGAN PENYELIDIKAN, PENYIDIKAN DAN PENUNTUTAN DALAM SISTEM PENEGAKAN HUKUM INDONESIA Armunanto Hutahaean
Jurnal Hukum to-ra : Hukum untuk mengatur dan melindungi masyarakat Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/tora.v12i1.670

Abstract

The judicial system is essentially synonymous with the system of law enforcement, as judicial proceedings fundamentally constitute a process through which the law is upheld.Effective law enforcement, however, requires more than a coherent and comprehensive body of legislation; it also depends on institutional actors that serve as the primary instruments of legal implementation. These law enforcement institutions operate within an integrated framework that collectively forms the Criminal Justice System. Within this framework , law enforcement authorities inevitably function as the principal actors responsible for operationalizing and safeguarding legal norms. Law cannot enforce itself, nor can it realize the normative intentions embedded in statutory provisions without the active involvement of law enforcement authorities.The law enforcement process typically begins with the preliminary inquiry stage, followed by the formal investigation phase, and subsequently advances to the prosecutorial stage.
KEWENANGAN MAHKAMAH KONSTITUSI DALAM PENYELESAIAN SENGKETA HASIL PILKADA PASCA PUTUSAN NOMOR 85/PUU-XX/2022 Muhammad Didid; Ahmad rustan; Fahmi Jambak
Jurnal Hukum to-ra : Hukum untuk mengatur dan melindungi masyarakat Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/tora.v12i1.678

Abstract

Constitutional Court Decision Number 85/PUU-XX/2022 reaffirmed the Constitutional Court's (MK) authority to examine and resolve disputes over regional head election (Pilkada) results, despite the absence of a special election court. This decision sparked debate regarding the limits of the Constitutional Court's authority and its implications for the principles of separation of powers and legal certainty. This study aims to analyze the construction of the Constitutional Court's authority following Decision Number 85/PUU-XX/2022 and its implications for the Pilkada dispute resolution system in Indonesia. The research method used is normative legal research with a statutory approach, a case approach, and a conceptual approach. The results show that Decision Number 85/PUU-XX/2022 strengthens the Constitutional Court's role as guardian of the constitution, but also demonstrates a tendency to expand its authority, potentially giving rise to problems of legal certainty and the risk of judicial overreach. The novelty of this research lies in its critical analysis of the shifting role of the Constitutional Court in the post-2022 Pilkada regime and its proposed strengthening of the institutional design for a more constitutional Pilkada dispute resolution..
ANALISIS YURIDIS PENYALAHGUNAAN TRANSFER PRICING SEBAGAI SARANA PENGHINDARAN PAJAK DI INDONESIA Oktavian; Sudarto; Rizky Pratama
Jurnal Hukum to-ra : Hukum untuk mengatur dan melindungi masyarakat Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/tora.v12i1.680

Abstract

This study examines the legal regulation of transfer pricing in Indonesia and its implications for tax avoidance practices by multinational enterprises. Transfer pricing is essentially a legitimate and necessary business mechanism for allocating costs and profits within a multinational group; however, in practice it is highly susceptible to abuse through profit shifting and base erosion. This research focuses on a normative legal analysis of Article 18 of the Indonesian Income Tax Law and Ministry of Finance Regulation No. 172/PMK.03/2023 as the latest umbrella regulation that consolidates Indonesia’s transfer pricing framework and aligns it with the OECD Transfer Pricing Guidelines. Using a statute and conceptual approach, the study analyzes the concepts of the Arm’s Length Principle, related-party relationships, and the enforcement mechanisms addressing abusive transfer pricing practices. The findings indicate that although PMK-172 has strengthened the normative framework and enhanced legal certainty, significant implementation challenges remain, particularly regarding divergent interpretations, the burden of proving the economic substance of related-party transactions, and the high volume of transfer pricing disputes before the Tax Court. Accordingly, the effectiveness of preventing tax avoidance through transfer pricing depends not only on comprehensive regulation but also on consistent enforcement and the quality of legal and economic analysis by tax authorities and the judiciary.
RESTRUKTURISASI FINALITAS PUTUSAN DALAM PERADILAN ADMINISTRASI: Analisis Putusan Mahkamah Konstitusi Nomor 24/PUU-XXII/2024 Muh. Ferdiansyah; Ahmad Rustan; Fachmi Jambak
Jurnal Hukum to-ra : Hukum untuk mengatur dan melindungi masyarakat Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/tora.v12i1.681

Abstract

Constitutional Court Decision Number 24/PUU-XXII/2024 limits the right of State Administrative Officials to file a judicial review (PK) in administrative disputes. This decision arose from a classic problem in administrative justice, namely officials' non-compliance with final decisions and the use of PK as an instrument to delay execution. This article aims to analyze the construction of the Court's legal reasoning and its normative implications for legal certainty, justice, and the effectiveness of the implementation of PTUN decisions. As a normative legal research, this study uses a statutory law approach, a case approach, and a conceptual approach. The analysis is conducted through a systematic and teleological interpretation of norms and the use of the theories of finality (res judicata), proportionality, and the rule of law (rechtsstaat). The results show that the limitation of PK is not merely a procedural limitation, but rather a restructuring of the model of judicial control over administrative power. This decision strengthens the finality of decisions and the protection of citizens' constitutional rights, but has the potential to create institutional tensions if not followed by regulatory harmonization. This article emphasizes that the decision marks a paradigm shift from a formal procedural model to a constitutionally effective model in administrative justice.

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