Jurnal Smart Hukum (JSH)

Regulatory Implementation of Value-Added Tax Administration in Public Appraisal Services

Made Agus Rai Sanditya Wibawa — 2026-09-02

Effective Value-Added Tax (VAT) administration remains essential for strengthening tax compliance and sustaining public revenue, yet empirical evidence concerning professional appraisal services remains limited. Existing studies predominantly emphasize manufacturing, trade, or digital business sectors, leaving the implementation of VAT administration within public appraisal services insufficiently explored. This study investigates the implementation of VAT administration in public appraisal services by examining regulatory compliance and identifying operational barriers affecting tax administration. An empirical legal research design was adopted using statutory, conceptual, and socio-legal approaches. Primary data were obtained through purposive interviews with managerial and financial personnel responsible for VAT administration, while secondary data comprised Indonesian tax legislation and supporting legal documents. The findings indicate that VAT collection, remittance, and reporting procedures generally conform to prevailing tax regulations, including the Harmonization of Tax Regulations Law and its implementing provisions. Nevertheless, administrative effectiveness is constrained by limited specialized tax personnel, inadequate coordination between technical and financial divisions, inconsistent taxpayer awareness among clients, delays in supporting documentation and payments, and continuous adjustments to digital tax administration systems. The study contributes by extending empirical evidence on VAT administration within professional appraisal services, a sector rarely addressed in taxation literature. Strengthening institutional capacity, improving interdepartmental coordination, and enhancing digital tax governance are recommended to increase administrative efficiency and regulatory compliance. Future studies may compare implementation practices across professional service industries or evaluate the impact of digital tax reforms on organizational tax compliance.

Recovery of Victims' Economic Losses from a Civil Law Perspective on the Implementation of Criminal Social Work

Arina Novitasari — 2026-09-03

Recovery of the victim's economic losses from a civil law perspective is a legal consequence of an unlawful act that causes losses as regulated in Article 1365 of the Civil Code. Every perpetrator who causes losses is obliged to provide compensation to the victim as a form of civil liability. However, in criminal justice practice, the application of social work as an alternative punishment in the Criminal Code is more oriented towards the development of the perpetrator, so that the aspect of recovering victims' losses has not received adequate attention. This study aims to analyze the recovery of victims' losses from a civil law perspective in criminal cases that apply social work and to formulate an ideal formulation for the application of social work that still guarantees effective and just recovery of victims' losses. This study uses a normative juridical method with a statutory and conceptual approach. Data were obtained through a literature study of primary, secondary, and tertiary legal materials that were analyzed qualitatively using descriptive-analytical techniques. The results of the study indicate that the victim's right to compensation remains inherent even though the perpetrator is sentenced to social work, so that criminal liability does not eliminate the perpetrator's civil responsibility. Therefore, the application of community service sentences needs to be integrated with the obligation to provide restitution or compensation, giving judges the authority to combine criminal and civil aspects in decisions, and implementing a restorative justice approach to achieve legal certainty, benefits, and justice for victims, perpetrators, and the community.

Legal Protection for Notaries in Controversies over Deeds Suspected of Forgery

Ida Ayu Mas Sri Patni — 2026-09-10

This study analyzes the forms of legal protection available to Notaries when deeds they draw up are subsequently suspected of containing elements of forgery and determines the legal consequences for such deeds. It employs normative legal research using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials were collected through a literature review and analyzed qualitatively using descriptive-analytical and evaluative methods. The findings show that legal protection for Notaries includes preventive protection through the regulation of official powers and duties, the principle of due care, the right of refusal, professional confidentiality, and the approval mechanism of the Notary Honorary Council; and remedial protection through evidentiary proceedings in which the Notary's fault and involvement constitute the basis of liability. Indications of forgery do not automatically eliminate a deed's authenticity. A deed retains its status as an authentic deed when the formal requirements have been fulfilled and the Notary neither knew of nor participated in the forgery. Conversely, a defect in the subjective requirements renders the agreement voidable, whereas a defect in the objective requirements may render it null and void by operation of law. The novelty of this study lies in a tiered test that links the source of the forgery, the Notary's formal compliance, the form of fault, and the type of contractual defect to determine the protection afforded to the Notary and the legal consequences for the deed

Notary Liability for Authentic Deeds after the Expiration of the Term of Office

Michael Jose Rizal — 2026-09-11

Notaries are public officials authorized to draw up authentic deeds with conclusive evidentiary force. However, the expiration of a notary's term of office raises questions concerning the continuing liability for deeds that are subsequently found to be legally defective. This study analyzes the legal requirements and procedures for drawing up authentic deeds and develops a framework for notarial liability after the notary has left office. It employs normative legal research using statutory, conceptual, and case approaches. Primary and secondary legal materials were collected through library research and analyzed using systematic, comparative and forward-looking interpretation, content analysis, and deductive reasoning. The findings show that the authenticity of a deed depends on the fulfillment of requirements concerning the official's authority, the prescribed form and procedure, the legal capacity of the appearing parties, witnesses, reading aloud, and signing, as stipulated in the Notary Office Law. Depending on the nature of the defect, non-compliance may downgrade the deed's evidentiary force, render it voidable, or make it null and void by operation of law. The expiration of the term of office does not extinguish liability for deeds drawn up while the notary was in office. Liability must be based on fault, loss, causation, and the nature of the violation, and may take civil, criminal, administrative, or ethical forms according to the character of the conduct. Strengthening audits of notarial protocols before their handover is necessary to prevent disputes arising after the notary has left office.

Authenticity of the Cooperation Agreement Deed between PT Pertamina Patra Niaga and Fuel Distribution Agents

Prasetyo Ramanda — 2026-09-11

The cooperation agreement deed between PT Pertamina Patra Niaga and Fuel Distribution Agents is a legal instrument that intersects the legal regimes governing contracts, notarial practice, and downstream oil and gas business activities. This study aims to analyze the legal force of deeds drafted as standard-form contracts and the legal protection available to the parties in the event of breach of contract. The study employs normative legal research using statutory, conceptual, and limited case approaches. Primary, secondary, and tertiary legal materials were collected through library research and analyzed descriptively, systematically, interpretively, and prescriptively. The findings demonstrate that the legal force of a deed is determined not only by compliance with the formal requirements of an authentic deed and the validity requirements of a contract, but also by the substantive quality of its clauses, the balance of rights and obligations, good faith, and conformity with downstream oil and gas regulations. Preventive protection is provided through verification of the parties’ authority, the formulation of clear and proportionate clauses, and the application of notarial prudence, whereas repressive protection may be pursued through specific performance, damages, termination, arbitration, or litigation. The novelty of this study lies in its proposed ideal deed construction, which integrates formal, substantive, and sectoral dimensions.

The Implementation of Notarial Supervision in Preventing Violations of Notarial

Henny Saida Flora — 2026-09-14

A notary, as a public official, is authorized to execute authentic deeds that possess perfect evidentiary value under the law. Therefore, the performance of notarial duties must be guided by the principles of professionalism, independence, integrity, and compliance with the provisions of the Law on the Office of Notary and the Notarial Code of Ethics. In practice, however, various violations of notarial duties continue to occur, including procedural irregularities in the preparation of authentic deeds, non-compliance with administrative obligations, and breaches of professional ethics. These violations may cause legal uncertainty, harm the parties involved, and diminish public trust in the notarial profession. This condition underscores the importance of an effective supervisory system as a preventive mechanism against violations of notarial duties. This study aims to analyze the implementation of notarial supervision in preventing violations of notarial duties, identify the challenges encountered in its implementation, and formulate strategies to strengthen supervisory mechanisms in order to enhance the professionalism and accountability of notaries. The findings indicate that the Supervisory Council of Notaries plays a strategic role in preventing violations through guidance, inspection, evaluation, and the issuance of recommendations in accordance with the applicable legal framework. Nevertheless, the effectiveness of supervisory implementation remains constrained by several factors, including limited institutional resources, inadequate coordination among supervisory bodies, insufficient professional development programs, and the limited utilization of information technology in supervisory practices. Accordingly, strengthening the institutional capacity of the Supervisory Council, improving the competence of supervisory officials, digitalizing the supervisory system, and fostering a culture of compliance and professional integrity among notaries are essential measures. The optimization of notarial supervision is expected to prevent professional misconduct more effectively, improve the quality of notarial services, and promote legal certainty, legal protection, and public confidence in the notarial profession.

Law Enforcement Towards Taxpayers Regarding Rural and Urban Land and Building Tax Payments (Pbb-P2) at The Regional Revenue Agency of Sidenreng Rappang Regency

Gusnadi Gunawan — 2026-09-17

This study aims to determine the implementation of law enforcement against non-compliance with Rural and Urban Land and Building Tax (PBB-P2) payments at the Regional Revenue Agency of Sidenreng Rappang Regency and to identify the factors causing low taxpayer compliance. The study uses a normative-empirical approach with data collected through interviews, observations, and documentation, which are then analyzed descriptively qualitatively through the interactive model of Miles and Huberman. The results of the study indicate that PBB-P2 law enforcement is implemented through tiered administrative stages, starting from the submission of SPPT, warning letters, regional tax bills, to active collection, but the implementation is not consistent because the apparatus prioritizes a persuasive approach so that the deterrent effect on taxpayers is still weak. Low taxpayer compliance is influenced by three main factors, namely the lack of public legal awareness, the unstable economic conditions of the community, and administrative and institutional weaknesses in tax management. This study recommends consistent strengthening of administrative sanctions, ongoing tax socialization, and improvements to the administrative system to improve PBB-P2 taxpayer compliance in a sustainable manner

The Relationship Between the Criminal Justice System and Human Rights (Theoretical Study)

N. Idrajaya — 2026-09-17

This study aims to determine the regulation of human rights in Indonesian legislation and the relationship between the criminal justice system and human rights. The research method used is the library research method, namely research conducted through collecting data or scientific papers aimed at research objects or data collection of a library nature, or studies carried out to solve a problem that is basically based on a critical and in-depth review of relevant library materials. The results of the study can be concluded that the basis for regulating Human Rights has been formulated in the articles in the Criminal Procedure Code (Law No. 8 of 2981) has presented updates in regulating Human Rights as regulated in the articles on the rights of suspects (Articles 50 to 68) as well as the existence of a Pretrial institution that provides a function for judges to supervise several implementers of coercive measures, such as arrests, detention, or termination of investigations and prosecutions. The protection of human rights in the Criminal Procedure Code also regulates the principles that support human rights such as the principle of the presumption of innocence, that every person who is suspected, arrested, detained, charged and or brought before a court, must be considered innocent until a court decision declares his guilt and obtains permanent legal force, and also indicates a very fundamental legal principle, namely the principle of equality before the law (APKDH) or known as equality before the law. Theoretically, since the investigation, prosecution and examination stages before the court, it has guaranteed and provided protection of human rights, including the examination of suspects/defendants who have an equal position with the examining official in legal standing, have the right to demand to be treated as stated in the Criminal Procedure Code. The implementation of human rights in the criminal justice system has generally been carried out in the investigation, prosecution and examination processes before the court. However, there are still violations committed by individual law enforcement officers

Analysis of Criminal Liability for Perpetrators of Attempted Theft with Violence (Study Decision Number: 166/Pid.B/2025/PN.Tjk)

Shafa Ayunda Nazhara — 2026-09-19

The crime of theft is one of the most common criminal act, there is a lot of theft cases are also accompanied by violence, resulting in injuries to the victims. Attempted violent theft, although unsuccessful, still poses a significant threat to public safety. This study aims to analyze criminal liability and sentencing imposed on perpetrators of attempted violent theft. Using normative and empirical juridical approaches as well as analytical methods, this research found that economic factors, low levels of education, opportunities to commit crimes, and unsupportive social environments are the main drivers of criminal behavior. In a case of attempted violent theft adjudicated in the Tanjung Karang District Court, the defendant was sentenced to eight months of imprisonment in accordance with the applicable legal provisions and the judge’s considerations. This study suggests the need for fairer law enforcement, increased police patrols, and greater attention to the social factors that contribute to criminal offenses.

The role of the Financial Services Authority in supervising digital financial innovation for consumer protection (A study at the Financial Services Authority of Medan, North Sumatra)

Jimi Anugerah Gea — 2026-09-19

Digital financial innovation (DFI) has revolutionized financial services accessibility but simultaneously introduced significant consumer risks, including data privacy breaches, fraud, and non-compliant business practices. This normative juridical study examines the legal framework and supervisory role of Indonesia's Financial Services Authority (Otoritas Jasa Keuangan/OJK) in overseeing digital financial innovations for consumer protection, focusing on OJK Medan, North Sumatra. The research employs a normative legal methodology with statutory and conceptual approaches, analyzing primary legal materials including Law No. 21/2011 on OJK, Law No. 4/2023 on Financial Sector Development and Strengthening, and OJK Regulation No. 3/2024 on Financial Sector Technology Innovation (ITSK) implementation. Findings reveal that Indonesia possesses a comprehensive legal foundation for DFI supervision, with OJK executing regulatory, licensing, supervisory, educational, and consumer complaint handling functions. The study identifies significant implications for physiotherapy and digital health services, where fintech integration in healthcare financing, health insurance, and tele-rehabilitation payment systems necessitates robust consumer protection mechanisms. Challenges include limited supervisory resources, inadequate digital literacy, and persistent illegal fintech operations. The research recommends institutional capacity strengthening, enhanced inter-agency coordination, optimized supervisory technology, and sustainable educational programs to create a secure, healthy, and sustainable digital financial ecosystem. This analysis contributes to understanding how financial regulatory frameworks can protect consumers in an increasingly digitized healthcare landscape

Implementing the Legal Provisions on Regional Personnel Expenditure Caps Under Article 146 of Law Number 1 of 2022 (A Study Conducted in Pesisir Barat Regency)

Dyka Feriansyah — 2026-10-01

The restriction on regional employee expenditures under Article 146 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (the HKPD Law) is intended to strengthen fiscal discipline and expand budgetary space for development and public services. However, the implementation of the 30% maximum cap faces challenges in regions with limited fiscal capacity and high dependence on transfers from the central government. This study aims to analyze the implementation of Article 146 of the HKPD Law based on the principles of legal certainty and distributive justice, as well as to formulate a regulatory construction that is proportionate to the fiscal conditions of each region. The research employs a normative legal method supported by empirical data, utilizing statutory, conceptual, and case approaches in Pesisir Barat Regency. Data were obtained through literature reviews and interviews with regional government officials, and were analyzed qualitatively using grammatical, systematic, and conceptual interpretations. The findings reveal that the employee expenditure ratio in Pesisir Barat Regency increased from 30.17% in 2022 to 58.49% in 2026, indicating weak enforceability of the norm despite the 30% cap being clearly formulated. The findings also show that the application of a uniform cap does not fully reflect distributive justice due to disparities in fiscal capacity and the distinct characteristics of regional expenditures. This study proposes differentiated compliance through regional clustering, a gradual adjustment roadmap, synchronization of personnel policies, capacity- and effort-based evaluation, corrective sanctions, and special treatment for regions facing structural fiscal constraints.

Implementation of the Provision of Reasonable Accomodation for Persons with Disabilities During the Investigation Process Under Government Regulation Number 39 of 2020 (Study at Tebing Tinggi Resort Police)

Nabila Annisa Hasibuan — 2026-10-07

Persons with disabilities have the right to legal protection and access to justice through the provision of Reasonable Accommodation tailored to individual needs. Although mandated by Government Regulation Number 39 of 2020 concerning Reasonable Accommodation for Persons with Disabilities in the Judicial Process, research regarding its implementation during the investigation stage specifically covering various types of disabilities within a single police institution remains limited. This study aims to identify forms of Reasonable Accommodation, analyze their implementation, and identify factors supporting such implementation at the Tebing Tinggi Resort Police. This is an empirical legal study with statute and socio-legal approaches. Primary data were obtained through interviews with investigators from the Women and Children Protection (PPA) Unit and representatives from Special Schools (SLB), as well as through observations of facilities and infrastructure. Primary legal material consisted of Government Regulation Number 39 of 2020. The research findings indicate that accommodations for victims with hearing and intellectual disabilities are provided through adjustments to the examination process based on specific needs; this includes the involvement of interpreters or support persons and the creation of a comfortable examination environment. Implementation is supported by the availability of facilities, personal assessments, coordination. Thus, the implementation of Reasonable Accommodation facilitates the fulfillment of rights and access to justice by tailoring the examination process to individual needs in accordance with legal provisions.

Integrity Principle in the Nexus of Bankruptcy Law and Civil Code: A Normative Study in Indonesia

Christopher Panal Lumban Gaol — 2026-10-08

This study examines the relationship between bankruptcy law and the Civil Code in Indonesia through the lens of the principle of legal system integrity, by placing the two legal regimes as two variables that interact with each other, not just descriptively compared. The problem raised is the extent to which the relationship between bankruptcy law and the Civil Code reflects the principle of integrity of the Indonesian civil law system. This study uses a normative juridical method with a legislative, conceptual, and case approach, analyzing primary legal materials in the form of Law Number 37 of 2004 concerning Bankruptcy and PKPU and the Civil Code, which is analyzed qualitatively through the identification of meeting points and normative tension points between the two variables. The results of the study show that at the level of basic principles such as general guarantees, actio pauliana, and the position of separatist creditors, bankruptcy law is consistent with the Civil Code because it is a technical elaboration of the same norm. However, at certain points, in particular the limitation of legal remedies, the limitation of the debtor's civil rights, and its implications for third parties in good faith, normative tensions are found whose degree of proportionality needs to be further tested. This study concludes that the principle of legal system integrity between the two variables is on a spectrum, not a binary condition, and recommends strengthening the guidelines for interpreting judges and improving the technical aspects of legislation so that the integration of the Indonesian civil law system is maintained.