Jurnal Smart Hukum (JSH)

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

Made Agus Rai Sanditya Wibawa, Ni Komang Arini Styawati, I Wayan Rideng — Wed, 02 Sep 2026 00:00:00 +0000

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, Dian Rosita — Thu, 03 Sep 2026 00:00:00 +0000

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, I Ketut Kasta Arya Wijaya, I Wayan Kartika Jaya Utama — Thu, 10 Sep 2026 00:00:00 +0000

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, Putu Ayu Sriasih Wesna, Anak Agung Istri Agung — Fri, 11 Sep 2026 00:00:00 +0000

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, I Nyoman Putu Budiartha, I Wayan Kartika Jaya Utama — Fri, 11 Sep 2026 00:00:00 +0000

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.