Unram Law Review

Application Of Criminal Law As An Ultimum Remedium In Taxation Cases Post The Application Of Law Number 7 Of 2021 On Tax Regulations Harmonization

Nathan Thomas — 2024-10-30

Countries that have stable economic strength can be classified as large countries. However, the existence of stable economic strength and prosperity depends on the level of public awareness in paying tax obligations. The challenge presented in this research is to figure out how criminal law is applied as an Ultimum Remedium in tax cases after the enactment of Law number 7 of 2021 on Tax Regulations Harmonization in 56 criminal verdicts in tax cases that occurred between 2022-2023. The research method used is literature study (Library Research) with a Normative Juridical perspective, and a qualitative analysis explained in a descriptive way The results of the research show that based on criminal verdicts in tax cases that have gone through judiciary and was decided from 2022 to 2023 after the enactment of Law number 7 of 2021 on Tax Regulations Harmonization, the panel of judges did not implement the Ultimum Remedium principle as a legal consideration in imposing sanctions criminal sentence for perpetrators of tax crimes. The principle of Ultimum Remedium contained in article 44B Law number 7 of 2021 on Tax Regulations Harmonization indicates that only fines should be applied as the final sentence without any prison/imprisonment sentence. Therefore, in the case of the fine not being paid within the specified time period; the perpetrator's assets must be confiscated or blocked. Therefore, state officials who exercise judicial power need to pay attention to aspects of justice being based on the aim of returning state losses that could be achieved in accordance with the aim of Ultimum Remedium principle in Law number 7 of 2021 on Tax Regulations Harmonization.

Legal Protection of Consumers from Personal Data Security Risks, Threats of Fraud and Phishing (Cybercrime) in E-Wallet Payment Systems

Yuyut Prayuti — 2024-10-30

In the era of financial technology, e-wallets have become a popular payment tool among e-commerce users aged 19-45. However, e-wallets face security issues, such as breach cases that harm users. Regulations such as PBI Number 20/6/PBI/2018 and POJK No. 6/POJK.07/2022 require organizers to ensure security and consumer protection, but their implementation is still in doubt. The purpose of this study is to analyze the legal protection of consumers from the risk of personal data security, the threat of fraud, and circumvention (cybercrime) in the e-wallet payment system. The method used in this research is normative research. Based on the principle of legality, cybercrimes such as data theft have violated the ITE Law, therefore a person's personal data must be protected according to the Ministry of Communication and Information and Bank Indonesia Regulations. According to Philipus M. Hadjon's theory of legal protection to overcome legal problems such as data theft on e-wallets, preventive and repressive measures are needed.

The Role Of The Developer In Implementing The Buyback Guarantee Due To The Debtor's Default On Apartment Ownership Credit

Idrian — 2024-10-30

The need for housing in urban areas with limited land encourages the development of integrated housing with business centers, supported by banks that offer Apartment Ownership Loans. Banks play an important role in channeling public funds, facilitating financing that benefits banks, developers, and buyers. However, consumers often experience defaults. The Repurchase Guarantee Agreement allows the developer to buy back the sold unit as per Article 1519 of the Civil Code. Although consumer rights are often discussed, the rights of developers who comply with regulations receive less attention. This research aims to identify and analyze the implementation of the repurchase guarantee, the underlying factors of the repurchase guarantee, the legal framework for the implementation of the repurchase guarantee, as well as efforts to resolve disputes between developers and debtors related to the implementation of subrogation deeds. This research uses a normative juridical method. Data sources include primary legal materials (such as the Civil Code and several related laws), secondary legal materials (textbooks and law journals), as well as non-legal materials (dictionaries and encyclopedias). Data analysis techniques include identification of legal facts, collection of relevant materials, review of legal issues, drawing conclusions, and providing prescriptions, using the deductive method.

Legal Protection of Patients Who Do Care in Dental and Oral Therapists Based on Permanence No. 20 of 2016 on Permission and Maintenance of Dental Therapist Practice

Putu Ria Purnami — 2024-10-30

The field of health is one that is given authority by the government in carrying out the service by dentists and oral therapists. The purpose of this paper is to analyse the legal protection of patients in dental and oral therapy, as well as the legal authority and responsibility of oral and dental therapists in providing care in accordance with their competence. This study utilizes normative law. Using a Legal and Conceptual Approach to Primary Legal Materials, Secondary Law Materials, and Tertiary Legislative Materials. The Consumer Protection Act does not fully implement the legal protection for consumer patients against dental and oral therapy practices. The authority of dental and oral therapists has been regulated in Permenkes 20 of 2016, but in practice, it is not implemented in accordance with the competence and provisions in force. The dental and oral therapist's responsibility to the patient is to give only painkillers, refer to the dentist, and provide compensation according to the rules in force.

Juridical Analysis of the Substance of Inheritance Law (Comparative study between Indonesian BW and Dutch BW)

Djumardin — 2024-10-30

This research aims to examine and analyze the pattern of inheritance distribution as regulated in the Indonesian Civil Code, the pattern of inheritance distribution according to the Dutch NBW, the differences and similarities between inheritance distribution patterns as stated in the Civil Code and the Dutch NBW, and the preparation of teaching materials "Inheritance Law.” The inheritance law currently in force in Indonesia is no longer under legal developments in force in the world. In contracts, in other countries, such as the provisions for inheritance law in the Netherlands, it has been stipulated in a new law called the Dutch NBW. Therefore, it is necessary to carry out a comparative study between Indonesian inheritance law and Dutch NBW. The method used is presented below. This type of research is normative legal research. The approaches used in this research are the statutory and comparative approaches. The data source comes from library data. The legal materials, namely primary, secondary, and tertiary legal materials. The data collection technique uses interviews and documentary studies. Data analysis uses qualitative analysis. The research results show that the heirs entitled to receive inheritance in the Indonesian Civil Code are primarily legitimate children and illegitimate children, and the husband or wife who has lived the longest. The heirs entitled to receive inheritance in the Dutch Civil Code consist of the heir's husband/wife who are not separated according to law and their children, the heir's parents and their brothers and sisters, the heir's grandparents, and the testator's great-grandfather. The similarity between heirs who have the right to receive an inheritance between the Indonesian Civil Code and the Dutch Civil Code is that legitimate children and husband/wife have the right to receive an inheritance.

Settlement of Criminal Offences Based on Victim Recovery and Protection Through the Village Krama Assembly (A Study in Sesait Village, North Lombok District)

Atika Zahra Nirmala — 2024-10-30

This research aims to explore the case settlement mechanism through MKD, specifically examining the forms of recovery and victim protection provided by MKD. This empirical legal study adopts a socio-legal approach and employs case studies. The findings reveal that the criminal case resolution process through MKD starts with a report, followed by verification and the scheduling of a meeting by MKD. A mediation process then takes place, where if the parties agree to reconcile, MKD drafts a peace deed. If not, minutes are prepared, and MKD advises the parties to pursue formal legal channels. In terms of victim recovery and protection, particularly in domestic violence cases, during mediation, the victim is kept separate from the perpetrator to prevent further violence, intimidation, or third-party intervention. Should reconciliation be reached, a peace deed is drawn up, stipulating that if the perpetrator repeats their actions, litigation will follow immediately. This approach serves to deter future offenses and safeguard victims. Given the Sesait village community's strong adherence to customary law, perpetrators who sign a peace deed are also subject to traditional sanctions imposed by tau loka empat. These sanctions aim to restore relationships between the parties and reintegrate harmony within the community. The sanctions not only reduce the stigma surrounding the perpetrator but also provide support to the victim. Thus, the recovery concept in the Sesait community extends beyond the victim to include the perpetrator and the broader community.

Power Relations in Domestic Violence in West Lombok Regency

Titin Nurfatlah — 2024-10-30

This research aims to examine cases of domestic violence in West Lombok Regency and explore the connection between power relations and domestic violence in the region. The research methodology employed is empirical legal research, utilizing several approaches, namely the statutory approach, the conceptual approach, and the sociological approach. The findings reveal that from 2023 to July 2024, there were 37 reported cases of domestic violence in West Lombok Regency. These cases include physical abuse, psychological abuse, sexual violence, and neglect within households. The victims are predominantly women, particularly wives, and children. The factors influencing the relationship between power dynamics and domestic violence include gender bias and the authority or power held within the household. In terms of power relations, husbands tend to exert high levels of conflict, control, and violence over their wives. The power wielded by the husband often oppresses members of the household, creating a power imbalance that adversely affects both wives and children. Furthermore, the patriarchal system, which grants husbands the authority to make all household decisions, exacerbates this imbalance. The power held by husbands often manifests in abusive behaviour, regardless of the family's economic standing. Even those with sufficient economic means and social status can engage in domestic violence, driven by the belief that, as the head of the family, the husband has the right to do so.

Restorative Justice as a Means to Achieve Justice and Legal Certainty in Defamation Cases

Renalda Arma Sentia Putri — 2024-10-30

Restorative justice is an alternative approach to resolving legal conflicts, including defamation cases, which emphasizes peaceful settlement outside the court. This process involves cooperation among the perpetrator, victim, families, and the community to find a fair solution. This research highlights the importance of implementing restorative justice in handling defamation cases, which often cause psychological harm to victims, especially in the digital era where the internet and information technology facilitate the unlimited dissemination of information. Currently, the enforcement of laws, particularly regarding defamation offenses, is frequently criticized for failing to provide full justice, especially when imprisonment is imposed. Authorities often use articles related to defamation and insults in the Indonesian Criminal Code (KUHP), such as Articles 310 and 311, along with Law No. 11 of 2008 on Electronic Information and Transactions (ITE), as the basis for legal action. However, this approach neglects the aspects of recovery for victims and rehabilitation for offenders. This study aims to understand how restorative justice can be applied to defamation cases via social media, focusing on mediation aimed at achieving peace among the involved parties. The methodology employed is normative juridical research, with an analysis of relevant legislation. The findings indicate that a restorative approach can offer a fairer and more humane solution to defamation, particularly in the digital era. The implications of this research highlight the need to integrate restorative justice within the criminal justice framework, especially regarding cybercrimes.

Projections And Problems of Land Registration Through A Complete Systematic Land Registration (Ptsl) Policy (Study At BPN Mataram City)

Edi Yanto — 2024-10-30

The author can describe the aim of this research as follows: first: To get a complete picture of the projected implementation of land registration through Complete Systematic Land Implementation (PTSL) at BPN Mataram, second: To get a complete picture of the problems faced in implementing the land registration program through Systematic Land Implementation Complete (PTSL) at BPN Mataram. This type of research is normative and empirical legal research that examines legal materials and data. The approaches used are a legislative approach, a conceptual approach and a sociological approach. The technique for collecting legal materials and data is using literature studies and interviews. After the legal materials and data have been identified, the next stage is processing by systematizing them, then reasoning logically and systematically using qualitative descriptive analysis and drawing conclusions deductively.

The projected implementation of land registration through Complete Systematic Land Implementation (PTSL) at BPN Mataram is carried out to provide legal certainty and legal protection to land owners and avoid disputes and disputes in the future which is carried out free of charge for the community. This program began in 2017 and will end in 2025. The land plots targeted for 2022, 2023 and 2024 have met each year's target with a total of 2,076 land plots mapped. Problems faced in implementing the land registration program through Complete Systematic Land Implementation (PTSL) at BPN Mataram include internal factors such as the lack of availability of Facilities and Infrastructure and Certificates Issued Before Complete Mapping of the System, while external factors include a lack of community initiative to register, and the community has difficulty in prepare application files and proof of land ownership (Alas Hak).

Legal Analysis of Legal Responsibility for the Implementation of KRIS Policy in the NTT Region

Anggi Yudistia Wulandari — 2024-10-30

Data on the availability of beds, especially for class three in healthcare facilities, particularly in NTT, shows the unpreparedness of hospitals to implement KRIS until June 30, 2025. Various controversies that may arise after the implementation of KRIS, especially if Healthcare Facilities are unable to meet KRIS standards by June 30, 2025. This research aims to analyze the implementation of KRIS provisions and the legal consequences for hospitals collaborating with BPJS Kesehatan. This research is normative in nature. The enactment of Presidential Regulation No. 59 of 2024 regarding KRIS. The policy related to the implementation of KRIS has not yet provided protection and legal certainty for the parties involved, including the payment system, so the Ministry of Health must review the rules and sanctions that will be imposed if healthcare providers are unable to meet the criteria outlined in the Presidential Regulation. There has not yet been a more in-depth explanation regarding the sanctions and legal consequences that will arise if, by June 30, 2025, healthcare facilities are unable to meet KRIS standards. The government must provide an explanation of the legal consequences if healthcare facilities are unable to meet the criteria outlined in the Presidential Regulation. BPJS Kesehatan must also prepare the derivative regulations from the Presidential Decree and review the Cooperation Agreement with hospitals to minimize the risk of legal consequences in the implementation of KRIS.

Cyber Insurance as a Risk Mitigation Tool and Company Compliance Instrument with Indonesia's Personal Data Protection Law

Farras Achmad Joenaedi — 2024-10-30

The rapid advancement of Information and Communication Technology (ICT) has revolutionized how individuals and businesses interact, but it has also increased the risk of data breaches, leading to serious financial and reputational consequences. In Indonesia, several high-profile data breach incidents, such as those involving Bank Syariah Indonesia (2023), BPJS Kesehatan (2021), and Tokopedia (2020), have exposed sensitive personal information, highlighting the need for stronger data protection mechanisms. The Indonesian government has responded by enacting the Law Number 27 of 2022 on Personal Data Protection (UU PDP) to safeguard citizens' data and ensure accountability for violations. However, many companies struggle to comply with these regulations due to inadequate data security measures. This paper aims to examine the role of cyber insurance as an effective risk mitigation tool to help businesses manage financial losses from data breaches and comply with the UU PDP. The research uses a normative legal approach, analyzing primary and secondary legal materials. It also adopts a comparative approach by exploring how California’s AB 2320 mandates cyber insurance and assesses its applicability in Indonesia. The findings suggest that cyber insurance provides a safety net for businesses, covering costs related to legal liabilities, data recovery, and regulatory fines. Introducing mandatory cyber insurance in Indonesia similar to California's model could enhance corporate compliance with data protection laws while simultaneously reducing the financial burden of cyberattacks.

Legal Protection For Consumers Related To The Circulation Of Hard Drugs By Unlicensed Drug Stores In Indonesia

Pramudita Antasia — 2024-10-30

One of the aspects of welfare that must be achieved in line with the national aspirations of Indonesia is public health, which is acknowledged as a fundamental right governed by the 1945 Constitution. However, there is a growing risk of hard drug misuse due to people's inclination to self-medicate without a prescription. Government Regulation Number 51 of 2009 and Law Number 17 of 2023 stipulate that only pharmacists with a prescription from a doctor are authorized to administer hard substances. Nonetheless, it is still common for illicit drug outlets to offer strong pharmaceuticals to customers without a prescription, which puts their health at risk. This study employs a normative juridical methodology that combines a case-based and statutory approach. Despite the legal protections for consumers regulated in Law Number 8 of 1999 (UUPK), many consumers do not understand their rights and obligations, so they are vulnerable to fraud and health risks. The findings of this research indicate the need for increased public awareness and stricter law enforcement to protect consumers from the misuse of hard drugs. As well as supervision by BPOM and the Public Health Office as an effort to control the circulation of hard drugs without a doctor's prescription, which are sold in drug stores that do not have a business license.

State-Owned Enterprises Restructuring and Its Challenges in Business Competition from the Perspective of Antitrust and Competition Law in Indonesia

Rafi Oktario Mahdi Alkari — 2024-10-30

The restructuring of SOEs can lead to potential market dominance, raising concerns about monopolistic practices and unfair business competition. This is especially relevant in industries such as energy, banking, and telecommunications, where SOEs often occupy a significant share of the market. If restructuring leads to excessive market control by SOEs, it may restrict private enterprises' ability to compete, violating the principles of fair competition as outlined in Law Number 5 of 1999. Article 51 of this law, which allows SOEs to hold monopolies in certain sectors, further complicates the regulatory landscape, creating challenges in balancing efficiency with maintaining competition. This research adopts a normative legal approach, analyzing relevant laws, regulations, and case studies of SOEs involved in restructuring. The study aims to evaluate how the restructuring aligns with competition law, particularly Law Number 5 of 1999, and assess whether the legal framework adequately addresses potential anti-competitive practices. The findings reveal that while SOEs restructuring enhances operational efficiency, it also risks undermining market competition, necessitating careful regulatory oversight to prevent monopolistic behavior. The paper concludes with recommendations for improving legal instruments to ensure that SOEs restructuring supports fair business practices while achieving national economic goals.