Jurnal Smart Hukum (JSH)

Customary Village Responsibility for the Protection of Customer Deposits in Village Credit Institutions in Bali

Putra Krishna Kumara Jaya, I Made Suwitra, I Ketut Sukadana — Sun, 12 Jul 2026 00:00:00 +0000

Customary village responsibility, Village Credit Institutions, deposit protection, and rush money are key issues in the governance of community-based finance in Bali. This article examines the protection of customer deposits in Village Credit Institutions (LPD) and the responsibility of LPD management when simultaneous withdrawals occur. This research applies empirical legal research with statutory, socio-legal, and customary law approaches. Primary data were obtained through interviews at LPD Desa Adat Mengwi, LPD Desa Adat Kesiman, and LPD Desa Adat Semaon, while secondary data were collected from legislation, scholarly literature, and institutional documents. The findings show that customer deposit protection is implemented through internal supervision, external audit, customary village assemblies, liquidity control, and the normative force of awig-awig and pararem. However, the absence of a mandatory and uniform deposit guarantee scheme creates legal uncertainty because customer protection still depends heavily on institutional soundness, customary trust, and the willingness of customary village authorities to intervene. In rush money situations, desa adat functions as an institutional buffer that restores public confidence, mediates disputes, and demands accountability from LPD managers. This article argues that a hybrid protection model is required by combining customary supervision, prudential governance, mandatory LPD-specific deposit guarantee standards, and clear civil or criminal liability for managerial misconduct.

Optimizing the Recovery of State Losses through Civil Lawsuits Against Assets Suspected of Being Proceeds of Corruption

Mancur Sinaga, Maidin Gultom, Sahata Manalu, Ica Karina, Maranatha Purba — Thu, 16 Jul 2026 00:00:00 +0000

Corruption in Indonesia inflicts massive financial losses on the state, yet the recovery of such losses remains suboptimal despite a robust criminal enforcement framework. This study explores the optimization of state loss recovery through civil lawsuits (gugatan perdata) targeting assets suspected to be proceeds of corruption. Employing a qualitative normative-empirical method, the research analyzes statutory provisions, court decisions, and asset recovery data from 2019 to 2023. The findings reveal that while the state attorney’s authority to file civil claims based on unlawful acts (onrechtmatige daad) under Article 1365 of the Civil Code provides a powerful non-conviction based pathway, its utilization is hampered by fragmented regulations, weak inter-agency coordination, and procedural uncertainties in tracing and securing assets. Case studies show that civil lawsuits have achieved significant recoveries, yet the overall recovery rate against total state losses remains below 15%. The discussion proposes an optimization model that includes the harmonization of legal instruments, establishment of a dedicated asset recovery task force, adoption of non-conviction based forfeiture mechanisms consistent with UNCAC, and enhanced international mutual legal assistance. The model integrates pre-litigation asset preservation, reverse burden of proof for illicit enrichment, and the use of digital forensics for asset tracing. The conclusion asserts that maximizing civil litigation for asset recovery not only reimburses the state treasury but also delivers a strong deterrent effect by incapacitating corrupt actors economically, provided that political will and institutional reform are sustained

Cumulation of Sentences in Concurrence of Criminal Offenses (Concursus) under the New Indonesian Criminal Code: Re-Actualization of the Principles of Proportionality and Individualization of Sentencing

Muhammad Ridwan Lubis, Cut Nurita, Diana Lubis, Rini Novita — Thu, 16 Jul 2026 00:00:00 +0000

The enactment of Law No. 1 of 2023 on the Indonesian Criminal Code (KUHP Baru) marks a fundamental shift in the regulation of concurrence of criminal offenses (concursus), replacing the mixed cumulative-absorption system inherited from the colonial Wetboek van Strafrecht. This study examines the transformation of sentence cumulation in concursus and evaluates the extent to which the new regime re-actualizes proportionality and individualization in sentencing. Employing a normative juridical method with statutory, conceptual, and comparative approaches, the research analyses Articles 123–128 of the new KUHP alongside doctrinal developments and hypothetical case simulations. The findings reveal that the new KUHP explicitly abandons the pure cumulative stelsel in favor of an aggravated absorption system (stelsel absorpsi yang dipertajam), whereby the maximum penalty for multiple acts is set at the most severe principal threat plus one-third, and judicial discretion is bounded by overarching sentencing objectives that mandate proportionality and individual culpability. The discussion demonstrates that this structural change harmonizes Indonesian concursus law with modern sentencing theories, particularly limiting retributive excess and enabling individualized sanctions. However, residual ambiguity in the definition of “multiple acts” and the absence of operational guidelines for aggravation pose risks of disparity. The article concludes that the new KUHP constitutes a significant normative advancement toward proportionality and individualization, but its practical realization demands coherent implementing instruments and intensive judicial training

Regulation Of Notarial Authority in the Transfer of Copyright Through Inheritance

Pande Galih Gita Gayatri, Putu Ayu Sriasih Wesna, I.B Gede Agustya Mahaputra — Sun, 19 Jul 2026 00:00:00 +0000

The regulation of notarial authority in the transfer of copyright through inheritance is a crucial issue in Indonesian civil law because copyright has become an intangible economic asset capable of generating royalties and other commercial benefits for heirs. This study analyzes the legal certainty of copyright transfer through inheritance and the appropriate forms of notarial deeds needed to document such transfer. The research applies normative legal research using statutory and conceptual approaches, with primary legal materials consisting of the Indonesian Civil Code, the Copyright Law, and the Notary Office Law. The findings indicate that copyright, particularly its economic rights, transfers by operation of law after the creator dies; however, authentic notarial deeds remain necessary to clarify heirship, identify the inherited copyright object, regulate economic-right management, and support administrative recording at the Directorate General of Intellectual Property. The notary does not determine heir status judicially but provides preventive legal protection through authentic deeds such as deeds of heirship statement, deeds of inheritance distribution, deeds of economic-right management, and deeds of transfer of economic rights. The article concludes that a more explicit technical regulation is required to harmonize copyright, inheritance, and notarial law

Notary Responsibility in Correcting Clerical and Typographical Errors in Deeds

Sun, 19 Jul 2026 00:00:00 +0000

This study constitutes normative legal research that analyzes the notary’s responsibility in correcting clerical and/or typographical errors in signed deeds, which plays an important role in ensuring the validity of deeds and legal certainty for the parties. The Notary Office Law grants notaries the authority to draw up authentic deeds concerning all legal acts, agreements, and stipulations required by statutory regulations. The focus of this study is the notary’s authority over clerical and/or typographical errors in the minuta deed, as well as the notary’s responsibility toward parties who suffer losses due to such errors in a minuta deed whose copy has already been issued. This research employs a conceptual approach and a statutory approach.Corrections are made in the presence of the appearers, witnesses, and notary, and are subsequently recorded in a deed of correction minutes. If an error causes losses to the parties, the notary may be held civilly, administratively, or criminally liable and is required to undertake corrective measures in accordance with the applicable legal provisions in order to ensure legal certainty, justice, and legal protection. The notary’s responsibility for typographical errors in a copied minuta deed is carried out through renvoi or by correcting the erroneous copy of the minuta deed, with initials affixed by the appearers, witnesses, and notary. Therefore, notaries must consistently uphold professionalism, accuracy, and the principle of prudence in carrying out their duties in order to ensure legal certainty and protect the interests of the parties

Validity and Legal Consequences of Oral Agreements in Business Disputes: Reconstruction of Proof Based on Substantive Justice (A Case Study on a Construction Contract Decision)

Ismayani — Thu, 23 Jul 2026 00:00:00 +0000

Oral agreements remain widely used in Indonesian construction business, yet their validity and enforceability often spark dispute due to the challenges of proof. This study examines the legal validity and consequences of oral charter-party contracts (pemborongan) through the lens of substantive justice, taking the Supreme Court Decision No. 2345 K/Pdt/2021 as a case study. Employing a normative juridical method with a qualitative case approach, the research analyzes how Indonesian civil law, particularly Articles 1320, 1338, and 1601b of the Civil Code, permits oral contracts in construction works, while procedural law under HIR and the ITE Law imposes a high evidentiary burden. The findings reveal that formalistic approaches by lower courts often nullify oral agreements merely due to lack of documentary proof. In contrast, the Supreme Court reconstructed the parties’ consensus by integrating partial payment evidence, electronic communications, and witness testimonies, grounding its reasoning on substantive justice (keadilan substantif). The decision produced legal consequences including the obligation to pay outstanding contract price, compensation, and legal costs. The study proposes an evidentiary reconstruction model that shifts the paradigm from written-document supremacy to a multi-faceted, contextual proof assessment. This model reinforces the principle of good faith and offers a doctrinal framework for judges to resolve similar business disputes without sacrificing legal certainty. The conclusion underlines the urgency of harmonizing formal procedural rules with the substantive truth-seeking function of the judiciary.

Legal Protection for Gig Economy Workers in Southeast Asia: A Comparative Study on Labor Law Enforcement between Indonesia and Singapore

Dyah Rosiana Puspitasari — Sun, 26 Jul 2026 00:00:00 +0000

The rapid expansion of the gig economy across Southeast Asia has fundamentally disrupted traditional labor market structures, creating a significant regulatory void in the protection of platform workers. This article presents a comparative legal analysis of labor law enforcement for gig economy workers in Indonesia and Singapore, two Southeast Asian nations with distinctly different regulatory approaches. Employing qualitative legal research methodology with a normative-comparative approach, this study examines the statutory frameworks, judicial interpretations, and policy instruments governing platform work in both jurisdictions. The findings reveal a striking regulatory divergence: Singapore has enacted the Platform Workers Act 2024, establishing a sui generis legal category for platform workers with mandatory Central Provident Fund contributions, work injury compensation, and collective representation rights. In contrast, Indonesia continues to rely on fragmented regulations that relegate platform workers to ambiguous "partnership" status, excluding them from basic labor protections under Law No. 13 of 2003 on Manpower. The study identifies that less than 3.5% of Indonesian gig workers possess employment social security, while Singapore provides comprehensive coverage to approximately 70,000 platform workers. This article argues that Indonesia's regulatory inertia constitutes a structural inequality that perpetuates worker vulnerability, and recommends the adoption of a hybrid "third category" legal framework inspired by Singapore's progressive model, while adapting it to Indonesia's unique socio-economic context

Legal Governance of Customary Village Enterprises for Sustainable Cultural Tourism

I Dw Made Rama Pradnyandita, I Wayan Wesna Astara, Simon Nahak — Mon, 27 Jul 2026 00:00:00 +0000

The governance of customary village enterprises has become increasingly important in promoting sustainable cultural tourism, yet limited research has examined how legal governance shapes the effectiveness of these institutions within a pluralistic legal system. This study investigates the legal governance of Baga Utsaha Padruwen Desa Adat (BUPDA) as a customary village enterprise and evaluates its contribution to sustainable cultural tourism. Employing a mixed-method legal research design, the study integrates statutory, conceptual, and socio-legal approaches through the analysis of legislation, institutional documents, interviews, and field observations. The findings demonstrate that BUPDA operates within an integrated framework of national legislation, regional regulations, customary village rules, and local governance mechanisms that collectively establish legal certainty and institutional legitimacy. Beyond serving as an economic entity, BUPDA strengthens participatory governance, preserves cultural values, and supports sustainable tourism through community-based management. Nevertheless, institutional effectiveness remains constrained by limited human resource capacity, governance quality, and regulatory harmonization. The principal novelty of this study lies in developing a legal governance perspective that positions customary village enterprises as institutional instruments linking legal pluralism, indigenous economic governance, and sustainable cultural tourism. The study concludes that strengthening legal coordination, institutional capacity, and adaptive governance is essential for improving the long-term sustainability of customary village enterprises. Future research should comparatively examine customary economic institutions across different indigenous communities to develop broader governance models applicable to sustainable tourism policies.

Legal Governance of Customary Village Enterprises for Sustainable Cultural Tourism

I Dw Made Rama Pradnyandita, I Wayan Wesna Astara, Simon Nahak — Thu, 30 Jul 2026 00:00:00 +0000

The governance of customary village enterprises has become increasingly important in promoting sustainable cultural tourism, yet limited research has examined how legal governance shapes the effectiveness of these institutions within a pluralistic legal system. This study investigates the legal governance of Baga Utsaha Padruwen Desa Adat (BUPDA) as a customary village enterprise and evaluates its contribution to sustainable cultural tourism. Employing a mixed-method legal research design, the study integrates statutory, conceptual, and socio-legal approaches through the analysis of legislation, institutional documents, interviews, and field observations. The findings demonstrate that BUPDA operates within an integrated framework of national legislation, regional regulations, customary village rules, and local governance mechanisms that collectively establish legal certainty and institutional legitimacy. Beyond serving as an economic entity, BUPDA strengthens participatory governance, preserves cultural values, and supports sustainable tourism through community-based management. Nevertheless, institutional effectiveness remains constrained by limited human resource capacity, governance quality, and regulatory harmonization. The principal novelty of this study lies in developing a legal governance perspective that positions customary village enterprises as institutional instruments linking legal pluralism, indigenous economic governance, and sustainable cultural tourism. The study concludes that strengthening legal coordination, institutional capacity, and adaptive governance is essential for improving the long-term sustainability of customary village enterprises. Future research should comparatively examine customary economic institutions across different indigenous communities to develop broader governance models applicable to sustainable tourism policies.

Law Enforcement in the Case of Racist Hate Speech by a Police Officer's Child: An Analysis of Multiple Articles in the ITE Law, the Criminal Code, the Criminal Procedure Code, and Human Rights Protection

Thu, 30 Jul 2026 00:00:00 +0000

This research analyzes the legal case of a racist contest content created by a female student with initials L, the child of a Police officer, which went viral in May–June 2026. Using normative-juridical research method with statutory, case, and conceptual approaches, this study examines the application of Article 28 paragraph (2) of the ITE Law from a criminal law perspective and analyzes the potential for tort claims (Article 1365 of the Indonesian Civil Code) and defamation claims (Article 1372 of the Indonesian Civil Code) that can be filed by victims. This research also analyzes the impact of Constitutional Court Decision Number 105/PUU-XXII/2024, international legal frameworks (Rabat Plan of Action, ICCPR, ICERD, Siracusa Principles), and various moral, ethical, and legal impacts of this case. The results show that: (1) L's content fulfills both criminal elements and tort elements; (2) the non-detention decision is formally in accordance with the Criminal Procedure Code but raises controversy; (3) Constitutional Court Decision 105/2024 narrows the interpretation of hate speech articles; (4) the L case has broad impacts on national unity, serves as a test for police reform, and raises serious moral and ethical concerns; (5) victims have a strong potential for tort claims to obtain material and immaterial damages. This research recommends: (1) regulatory harmonization; (2) strengthening legal process transparency; (3) strict law enforcement; and (4) improving public digital literacy

Mediation Implementation in Inheritance Dispute Resolution: A Study of The Sibuhuan Religious Court Under Supreme Court Regulation No. 1 of 2016

Akmal Marzuki Daulay, Muhlizar, Zuhri Arif — Sun, 02 Aug 2026 00:00:00 +0000

This study examines the implementation of mediation in resolving inheritance disputes at the Sibuhuan Religious Court under Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Court Mediation Procedures. Inheritance disputes frequently arise in Indonesian Muslim communities due to disagreements over inheritance distribution, often leading to prolonged family conflicts. This research employs an empirical juridical method with a qualitative case study approach, utilizing data collection techniques including interviews, observation, and documentation studies. The findings reveal that mediation implementation at the Sibuhuan Religious Court has generally complied with PERMA No. 1 of 2016 procedural requirements, with supporting factors including the availability of certified mediator judges, adequate mediation facilities, and cultural values promoting family harmony. However, inhibiting factors significantly constrain success rates, including low legal awareness among parties, sharp interest conflicts, limited mediation timeframes, and communication barriers such as language differences. The success rate of mediation in inheritance disputes at the Sibuhuan Religious Court ranges between 40%–50%, indicating its effectiveness as a dispute resolution mechanism while demonstrating considerable room for improvement. This research contributes to understanding the practical challenges of court-annexed mediation in religious court settings and offers recommendations for enhancing mediation effectiveness through improved mediator training, expanded public legal education, and strengthened procedural enforcement mechanisms. The study concludes that mediation remains a valuable alternative to full litigation, offering faster, more cost-effective, and relationship-preserving outcomes when properly implemented

Implementation of the Piercing the Corporate Veil Principle in the Liability of Public Limited Companies for Capital Market Conduct Causing Losses to Public Shareholders

Liana Suryani Ali Liana, Hulman Panjaitan, Paltiada Saragi — Mon, 03 Aug 2026 00:00:00 +0000

A Public Limited Company (PT Tbk), as an issuer in the capital market, is obligated to conduct its business activities in accordance with the principles of transparency, accountability, and investor protection. However, in practice, various actions in the capital market may adversely affect public shareholders, including capital market crimes such as fraud, market manipulation, price manipulation, and insider trading, as well as administrative violations that may ultimately result in forced delisting. These circumstances place public shareholders in a vulnerable position due to their limited ability to influence corporate policies through the General Meeting of Shareholders. This study aims to analyze the forms of actions committed by Public Limited Companies that may harm public shareholders and to examine the implementation of the piercing the corporate veil doctrine in establishing the liability of Public Limited Companies for such actions. This study employs a normative juridical research method by examining statutory regulations, legal doctrines, and relevant literature concerning corporate law and capital market law. The research focuses on analyzing actions undertaken by Public Limited Companies that have the potential to harm public shareholders and the implementation of the piercing the corporate veil doctrine in assigning liability for such losses. The findings reveal that actions by Public Limited Companies that may harm public shareholders can be classified into three main categories: capital market crimes, administrative violations, and unlawful acts (torts). In principle, losses arising from such actions are the responsibility of the company as a legal entity under the doctrines of separate legal entity and limited liability. However, where such losses result from the fault, negligence, abuse of authority, breach of fiduciary duty, or other unlawful acts committed by the board of directors, the board of commissioners, or controlling shareholders, the principle of limited liability may be set aside through the application of the piercing the corporate veil doctrine. Under such circumstances, corporate organs proven to have abused the corporate legal entity may be held personally liable in order to ensure legal protection, legal certainty, and justice for public shareholders.

Legal Certainty of Suspension of Detention with Guarantee under Article 110 of the Indonesian Criminal Procedure Code

Rakhmat Makhmudin, Alip Rahman, Siska Karina — Thu, 06 Aug 2026 00:00:00 +0000

The enactment of Law Number 20 of 2025 concerning the Indonesian Criminal Procedure Code (KUHAP) introduces significant reforms to criminal procedural law, including the regulation of suspension of detention with guarantee under Article 110. Although the provision seeks to strengthen procedural safeguards and the protection of suspects' rights, questions remain regarding its ability to ensure legal certainty in practical implementation. This study aims to analyze the normative regulation of suspension of detention with guarantee under Article 110 and evaluate whether the provision provides adequate legal certainty within Indonesia's criminal justice system. This research employs normative legal research using statutory, conceptual, and comparative approaches. Primary legal materials consist of Law Number 20 of 2025 and related legislation, while secondary legal materials include recent scholarly publications on criminal procedure, detention, due process of law, legal certainty, and human rights. The collected legal materials were analyzed qualitatively through descriptive, interpretative, and evaluative legal analysis. The findings reveal that Article 110 establishes a more comprehensive legal framework than the previous Criminal Procedure Code by reaffirming the authority to grant suspension of detention, recognizing monetary and personal guarantees, and strengthening procedural safeguards. However, the provision has not yet achieved complete legal certainty because it lacks objective statutory criteria governing the approval of applications, proportional guarantee standards, and measurable parameters for the exercise of official discretion. Consequently, inconsistent interpretation and unequal application remain potential challenges in practice. The novelty of this study lies in its normative evaluation of Article 110 from the perspective of legal certainty following the enactment of the new Criminal Procedure Code. The study recommends the adoption of implementing regulations or judicial guidelines establishing objective procedural standards to ensure consistent application while strengthening due process of law and the protection of suspects' rights

Legal Issues of Government Regulation Number 48 of 2025 on the Utilization of State General Reserve Land

Susilo Lestari — Mon, 10 Aug 2026 00:00:00 +0000

This article examines the legal and practical implications arising from Government Regulation Number 48 of 2025 concerning the Management and Control of Abandoned Areas and Abandoned Land. The Regulation is intended to optimize the utilization of land reserves for the benefit of the State, National Development, and Agrarian Reform. Nevertheless, its implementation has generated critical issues relating to legal certainty, the protection of land ownership rights, and inconsistencies within the existing agrarian legal framework. Employing a normative juridical approach, this study analyzes the contradictions between statutory provisions and their enforcement in practice, particularly with respect to certified land rights and state-owned assets that may be deemed abandoned land, thereby resulting in the loss or extinguishment of rights where such land is not effectively utilized. Furthermore, this study proposes an ideal reconstruction of the regulatory framework to ensure legal certainty, justice, and utility in accordance with progressive agrarian law principles that reflect the needs and interests of society. Given that land regulation constitutes a fundamental aspect of both public welfare and state governance, the establishment of an effective, equitable, and legally certain land management regime is indispensable to achieving sustainable national development and the optimal utilization of land resources

Sharia Governance of Islamic Mutual Funds in Indonesia: Reconstructing DSN-MUI Fatwa Number 20/2001

Nurul Mu’minaati, Idris — Mon, 10 Aug 2026 00:00:00 +0000

The development of Islamic mutual funds in Indonesia highlights the growing importance of integrating Sharia principles, capital market regulation, and modern investment governance. DSN-MUI Fatwa Number 20/DSN-MUI/IV/2001 on Guidelines for Investment in Islamic Mutual Funds constitutes one of the primary normative foundations for their operations in Indonesia. However, regulatory developments, the digitalization of investment services, the rising number of retail investors, and the increasing complexity of financial instruments have created new challenges in implementing the fatwa particularly regarding contractual arrangements, Sharia screening, cleansing mechanisms, information disclosure, and the effectiveness of Sharia Supervisory Board (SSB) oversight. This study analyzes the implementation of DSN-MUI Fatwa Number 20/DSN-MUI/IV/2001 in the management of Islamic mutual funds in Indonesia from the perspective of Islamic economic law and formulates an appropriate direction for reconstructing its implementation. It employs normative legal research using statutory, conceptual, and regulatory approaches, supported by an analysis of developments in Islamic mutual fund management practices. Legal materials are examined qualitatively and prescriptively by tracing the relationship between the fatwa, Islamic capital market regulations, Islamic economic law principles, and the governance demands of contemporary investment activities. The findings show that, normatively, implementation of the fatwa has been strengthened through Islamic capital market regulations and Sharia supervisory mechanisms. Nevertheless, its application remains largely oriented toward formal compliance and requires stronger emphasis on substantive Sharia compliance, risk-based supervision, digital transparency, and interinstitutional coordination. This study proposes an Adaptive Sharia Governance Model (ASGM) built on four pillars: Substantive Sharia Compliance, Risk-Based Sharia Supervision, Digital Sharia Governance, and Collaborative Regulatory Framework. The model is designed to ensure that implementation of the fatwa can adapt to technological change and industry complexity without compromising Sharia substance, while strengthening investor protection, transparency, accountability, and public interest (maṣlaḥah) in Islamic mutual fund management.

Youtube Content as Fiduciary Guarantee In Banking

Fia Melinita — Tue, 18 Aug 2026 00:00:00 +0000

This research examines the implementation of copyright over YouTube content as an object of fiduciary security in Indonesian banking. YouTube content has economic value and can conceptually serve as an object of fiduciary security under Law No. 28 of 2014 on Copyright and Law No. 42 of 1999 on Fiduciary Security. Using a descriptive-analytical method, this research finds that its implementation has not run optimally due to obstacles in ownership and the transfer of rights, given that YouTube accounts are subject to Google's policies, which do not allow full transferability. Nevertheless, its juridical and economic potential remains substantial, so regulatory reform and a digital registration system are needed so that YouTube content can be legally recognized as an object of fiduciary security in Indonesia's banking sector.

Reconstructing Indonesia's Asset Recovery Policy through Non-Conviction Based Asset Forfeiture to Achieve Substantive Justice

Irdanul Achyar, Faisal Santiago — Tue, 18 Aug 2026 00:00:00 +0000

This study aims to analyze the problematic asset recovery policy within the Indonesian legal system and to reconstruct the implementation of Non-Conviction-Based Asset Forfeiture (NCBAF) as an asset recovery instrument grounded in substantive justice. The study uses a normative juridical method with a statutory and analytical approach. The results indicate that Indonesia's asset recovery mechanism still relies on conviction-based asset forfeiture, which requires a final and binding criminal decision. Therefore, it is ineffective in situations where the perpetrator dies, absconds, or cannot be prosecuted, even though the assets resulting from the crime can still be identified. The implementation of NCBAF has an adequate conceptual and legal basis as long as it is implemented based on the principles of the rule of law, due process of law, proportionality, judicial oversight, and protection of the rights of third parties acting in good faith. Policy reconstruction is carried out through the establishment of comprehensive regulations regarding the scope of assets, confiscation procedures without a criminal conviction, evidentiary mechanisms, protection of constitutional rights, and harmonization with the national legal system to achieve effective asset recovery, provide legal certainty, and reflect substantive justice.

Digital Transformation of Land Transaction Income Tax Reporting through the Coretax System

Ni Made Dwi Wulandari, Johannes Ibrahim Kosasih, I Made Aditya Mantara Putra — Wed, 19 Aug 2026 00:00:00 +0000

The digital transformation of tax administration through the Coretax System has altered the mechanisms for fulfilling and verifying Income Tax obligations arising from the transfer of land and/or building rights. Although this transformation has strengthened service integration, it has also created functional tension because digital tax validation is a prerequisite for signing a deed, whereas the authentication of deeds by public officials requires certainty regarding the sequence, timing, and presence of the parties. This study analyzes the regulatory framework and legal implications of migrating Income Tax reporting to the Coretax System and reconstructs its implementing norms to ensure legal certainty in the event of system failure. This normative legal study employs statutory and conceptual approaches, supported by a limited sociological approach to contextualize the analysis, and applies qualitative-prescriptive analysis. The findings indicate that procedural misalignment, the absence of a uniform emergency mechanism, and the unclear allocation of responsibility for system disruptions may delay transactions and increase legal risks for taxpayers and Land Deed Officials (PPATs). The study proposes a three-stage model comprising pre-signing compliance, the signing session, and post-signing reconciliation, supported by a digital force majeure clause, an audit trail, and an official escrow account as emergency instruments. By placing tax compliance before the authentication session, the model ensures that digital efficiency does not undermine the authenticity of deeds or the legal protection of the parties

Legality Payment Wages Lecturers Under Minimum Wage in Indonesian Labor Law Perspective

Rahmat Aripin, Ardyan, Rezi Tri Putri — Wed, 19 Aug 2026 00:00:00 +0000

The payment of salaries to permanent lecturers below the Provincial Minimum Wage (UMP) or Regency/City Minimum Wage (UMK) at private universities remains a problem, creating legal uncertainty regarding the protection of lecturers' rights. This study aims to analyze the legality of paying lecturers' salaries below the minimum wage from the perspective of Indonesian labor law. The study employed a normative legal method with a statutory and conceptual approach. Data were obtained through a qualitative literature review of laws and regulations, literature, and scientific journals. The results indicate that the relationship between permanent lecturers and private universities constitutes an employment relationship that fulfills the elements of work, wages, and orders and is therefore subject to labor law provisions. The freedom to set salaries under the Teachers and Lecturers Law does not override the obligation to comply with the minimum wage provisions as a coercive norm. Therefore, paying salaries below the minimum wage contradicts the principles of labor protection, legal certainty, and the objectives of higher education. Therefore, wage policies must be adjusted to comply with applicable legal provisions.

A Civil Law Review of Fixed-Term Employment Agreements Balancing Freedom of Contract and The Protection of Workers

Gustiani Gustiani, Elok Hikmawati, Agus Suprayogi — Thu, 20 Aug 2026 00:00:00 +0000

An employment relationship is a fundamental aspect of labor law, based on an agreement between an employer and an employee. Normatively, an employment agreement is the embodiment of the freedom of contract principle, as stipulated in Article 1338 of the Indonesian Civil Code (KUHPerdata). This research aims to analyze the limitations of the freedom of contract principle in the drafting of Fixed-Term Employment Agreement (PKWT) clauses, viewed from the principles of balance and good faith under Civil Law, and how Government Regulation Number 35 of 2021 serves as a protection instrument for the rights of contract workers in Indonesia. This study employs a normative juridical method with a statute approach, analyzing relevant laws and regulations. Data sources consist of primary data—comprising laws, regulations, and related literature—and secondary data from all legal publications that are not official documents, including legal textbooks, law journals, legal research findings, and scholarly opinions. The results of the study indicate that the freedom of contract is only legally valid if the drafted clauses do not exploit the weak bargaining position of workers, but instead reflect a proportional distribution of rights and obligations (balance) and are based on honesty and legal propriety (good faith). Government Regulation Number 35 of 2021 has successfully closed past loopholes of injustice by introducing the breakthrough of compensation money, tightening financial sanctions on premature termination of employment, and limiting the types of jobs that can be contracted, thereby balancing the operational freedom of employers with the certainty of protecting the fundamental rights of contract workers to achieve distributive justice.

Implementation of Diversion for Children in Conflict with the Law for the Crime of Theft at the Sleman Police

Said Azhar Zulviqri, Js.Murdomo — Thu, 20 Aug 2026 00:00:00 +0000

This study examines the implementation of diversion for children in conflict with the law involved in theft cases at the Sleman Resort Police. Diversion, as regulated under Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, aims to resolve juvenile criminal cases outside the formal criminal justice process by prioritizing restorative justice and the best interests of the child. This research employed a normative juridical approach with a descriptive research design. Primary data were collected through interviews with investigators at the Sleman Resort Police, while secondary data were obtained from legislation, legal literature, and other relevant documents. The collected data were analyzed qualitatively using descriptive analysis. The findings indicate that the implementation of diversion in theft cases involving children at the Sleman Resort Police has generally been carried out in accordance with the procedures stipulated in the Juvenile Criminal Justice System Act. The diversion process involves victims, offenders, parents, community counselors, and other relevant stakeholders to achieve a mutually agreed settlement. However, several obstacles remain, particularly the limited public understanding of the concept and objectives of diversion, as well as the perception that diversion is merely an attempt to avoid criminal sanctions. Despite these challenges, investigators have been able to facilitate diversion effectively, resulting in agreements that protect children's rights while ensuring accountability and restoring social harmony.

Implementation of the Contradictory Delimitation Principle in the Transfer of Land Rights Through Sale and Purchase in Denpasar City

Gede Putu Oka Brahma Adhi, Simon Nahak, I Nyoman Alit Puspadma — Fri, 21 Aug 2026 00:00:00 +0000

This study analyzes the implementation of the contradictory delimitation principle in the transfer of land rights through sale and purchase in Denpasar City and formulates solutions to problems arising when the principle is not optimally applied. This empirical legal study employs statutory, conceptual, and empirical juridical approaches. Data were collected through interviews with Land Office officials, Land Deed Officials (PPAT), sellers, and buyers, supported by observation, documentation, and a literature review, and were analyzed qualitatively. The findings show that remeasurement is not automatically conducted for every certified parcel. The contradictory delimitation principle is activated as a corrective mechanism when certificate verification, plotting verification, or field inspection raises doubts concerning the parcel's location, area, shape, or boundaries. Its application includes installing boundary markers, involving adjoining landowners, conducting measurement or boundary re-establishment, and updating land data. The principal obstacles are difficulties in securing the attendance of adjoining landowners, missing boundary markers, discrepancies in physical data, time and cost constraints, and limited public understanding. An appropriate resolution follows a staged mechanism: pre-deed prevention, deliberation, remeasurement, boundary re-establishment, land mediation, data updating, and litigation as a last resort.

Cancellation of Land Titles Based on Administrative and/or Legal Defects

Arya Adi Sastra, I Nyoman Putu Budiartha, I Wayan Kartika Jaya Utama — Fri, 21 Aug 2026 00:00:00 +0000

Land title certificates serve as strong evidence, but they often contain administrative and/or legal defects that lead to their revocation. The main issue is the ambiguity of Article 35 of ATR/BPN Regulation No. 21 of 2020, which lists 17 types of errors without specifying a scale of severity or criteria to distinguish between procedural and substantive errors, thereby creating legal uncertainty. This study aims to analyze the mechanism for the annulment of certificates due to administrative/legal defects, as well as the liability of the National Land Agency (BPN) in this regard, using a normative legal method with a descriptive-analytical approach based on primary and secondary legal sources analyzed qualitatively. The results of the study indicate that revocation can be pursued through two channels: direct revocation by the BPN based on the principle of contrarius actus in a tiered manner with a five-year time limit, and indirect revocation through a decision by the Administrative Court (PTUN) that reviews the legality of administrative actions based on the principle of rechtmatigheid van bestuur. The BPN bears legal responsibility through preventive safeguards (AUPB) and repressive measures (objections, PTUN lawsuits), with an emphasis that the errors of officials must not be imposed on members of the public acting in good faith.