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Corruption cases in Indonesia often involve the recovery of state assets, including properties encumbered by mortgages (hak tanggungan). This research conducts a normative legal analysis on how current law treats such pledged assets when they become objects of state confiscation in corruption crimes. We examine Indonesian legislation (especially the Tipikor Act, TPPU Act, and Mortgage Act), judicial practice, and principles of justice and legal certainty. The Bank Perumda BPR Purworejo case is used as an illustrative case study: here fictitious loans and misused collateral led to state losses of hundreds of millions of rupiah, and investigators seized assets (including four mortgaged properties) as evidence. The analysis finds that existing rules inadequately protect good-faith creditors: courts have noted that a corruption verdict does not automatically erase a prior mortgage lien, and that a certified mortgage confers a preferential right equal to a judgment. In practice, however, law enforcement often seizes all assets of the convict without first verifying third-party rights, creating legal uncertainty and perceived injustice. We argue that fair outcomes require stricter safeguards for creditors (e.g. mandatory review of collateral status before seizure) and consideration of equitable principles. In conclusion, we recommend legal reforms or guidelines to balance the state’s recovery goals with protection of bona fide mortgagees, so as to uphold substantive justice while maintaining legal certainty.

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

Letter of Credit or L/C is a payment instrument in international trade transactions. Payment through a Letter of Credit is the most ideal form of payment in providing  payment certainty, because in its mechanism, L/C requires  payment to the seller through a bank guarantee with the fulfillment of the conditions specified in the document. Fraudulent letters of credit are disputes between parties in the execution of L/C payments caused by errors or irregularities due to fraud. As a result, in international civil agreements,  such agreements are deemed invalid. Mediation is a method of dispute resolution through non-litigation channels. In mediation, the dispute resolution mechanism is carried out by using a third party called a mediator. This method is highly dependent on the trust of the disputing parties in the mediator. In carrying out their duties, mediators act based on the principles of neutrality, confidentiality, voluntariness, empowerment, and as a provider of recommendations in the course of mediation for dispute resolution. Generally, mediation as a method is rarely applied in cases of international civil dispute resolution, because the resolution of international civil payment disputes is carried out through arbitration. Arbitration is a method of dispute resolution based on an arbitration agreement. An arbitration agreement is an agreement agreed upon by both parties to submit and surrender all matters to an arbitrator.

This study aims to analyze the legal consequences arising from changes to personal data made by data subjects on the validity of collateral that has been used as security for credit, as well as to examine the forms of legal protection that may be granted to creditors. Changes to personal data such as identity, address, and the debtor’s legal status may lead to legal uncertainty regarding the validity of credit security agreements, particularly those involving Hak Tanggungan (mortgage rights). In this research, the author employs a normative juridical method using statutory and conceptual approaches. The findings of this study show that changes to personal data without notification or updates to the security documents have the potential to create administrative discrepancies and legal risks for creditors during the execution of the collateral. Legal protection for creditors needs to be strengthened through the regulation of the debtor’s obligation to report any changes in personal data, updates to the security certificates, and clear provisions outlined in the credit agreement. Accordingly, legal certainty between the creditor and the debtor can be maintained in line with the implementation of Law Number 27 of 2022 on Personal Data Protection.

The execution of Mortgage Rights (Hak Tanggungan) represents legal certainty as regulated in Law Number 4 of 1996 concerning Mortgage Rights. Execution of the collateral object can be carried out through private sale, parate execution, or based on an executorial title. This mechanism reflects good faith and trust between the creditor and debtor in a lending agreement. In line with Sharia principles, the murabahah financing contract also allows for collateral (rahn tasjily), granting the creditor the authority to execute the collateral object if the debtor defaults. This study aims to analyze the implementation of Mortgage Rights execution in Sharia financing, specifically under the murabahah contract. The method used is normative juridical research with a descriptive approach, employing statutory and case study analysis, and based on literature and relevant regulations. The results indicate that land rights can serve as collateral under Mortgage Rights in Sharia financing. This is confirmed in the Supreme Court Decision Number 179K/Pdt/2017, which serves as jurisprudential precedent for Decision Number 3/Yur/2018, where the collateral is executed through a Deed of Granting Mortgage Rights. The position of the creditor in a murabahah contract is equivalent to that in conventional financing, as confirmed in the DSN-MUI Fatwa, thus the creditor retains the right to execute even if the debtor defaults before the due date.

This study examines the legal liability of a Limited Liability Company (LLC) before and after bankruptcy, with a focus on the roles of the board of directors, board of commissioners, and the curator appointed by the Commercial Court. Prior to bankruptcy, the liability for the company's obligations rests primarily with the board of directors and the board of commissioners, especially when debts arising from binding agreements remain unpaid. In situations where the company is unable to fulfill its payment obligations, and such inability is confirmed by a final court ruling, responsibility for managing and settling the company’s debts and assets is transferred to a court-appointed curator. The research analyzes the legal framework governing the curator’s authority, which operates under the supervision of a supervisory judge from the Commercial Court. The curator acts as the sole party responsible for handling the bankrupt entity’s obligations to creditors, ensuring compliance with applicable bankruptcy laws. This study uses a normative juridical approach, relying on legislation, case law, and legal doctrine to examine the extent of responsibility at each stage of the bankruptcy process. Special attention is given to the legal considerations of the Central Jakarta Commercial Court in Decisions Number 34/Pdt.Sus-Pailit/2024/PN Niaga Jkt.Pst and Number 38/Pdt.Sus-Pailit/2024/PN Niaga Jkt.Pst. Both rulings are found to be appropriate, as they meet the legal requirements for declaring an LLC bankrupt based on verified facts and circumstances. The findings underscore the importance of distinguishing between pre-bankruptcy liabilities—borne by company management—and post-bankruptcy responsibilities, which are entirely managed by the appointed curator. This clear allocation of responsibility ensures creditor protection, maintains judicial oversight, and upholds the principles of fairness and legal certainty in bankruptcy proceedings

People's Business Credit (KUR) is a financing program distributed by the government through banking institutions, including Bank Rakyat Indonesia (BRI), to support Micro, Small, and Medium Enterprises (MSMEs) and cooperatives. In its implementation, KUR credit is not free from various problems, one of which is non-performing loans. This study aims to determine the factors causing non-performing loans and efforts to resolve them in KUR loans at Bank BRI Karanganyar Branch, Tasikmadu Unit. The method used in this study is qualitative research, with data sources derived from primary, secondary, and tertiary legal materials. Data collection techniques were conducted through direct interviews with relevant parties. The results show that the main causes of non-performing loans are divided into two major factors. First, external factors, namely those originating from the customer. This problem is generally related to the customer's inability to pay installments due to business failure. Second, internal factors, such as the failure of creditworthiness analysis by bank officers, resulting in prospective debtors who are actually unworthy actually receiving loans. In resolving non-performing loans, BRI Bank's Karanganyar Branch, Tasikmadu Unit, applies five main methods: (1) changing the loan interest rate, (2) reducing fines or penalties, (3) reducing the outstanding principal, (4) extending the loan term, and (5) selling collateral. Additionally, there are also settlement methods that involve a combination of these five methods, depending on the debtor's circumstances and the agreement between the two parties.

Debt-receivable problems are classic problems in economic activities that if not resolved properly can result in legal uncertainty and losses to the parties involved. One of the legal instruments provided in the Indonesian legal system to resolve these disputes is through the bankruptcy mechanism. This study aims to review the legal provisions regarding bankruptcy as regulated in Law Number 37 of 2004 and evaluate the effectiveness of its implementation as a solution to resolving debt-receivable problems. The method used in this study is the normative legal approach, by reviewing statutory provisions, legal doctrine, and court decisions. The results of the study indicate that although normatively the bankruptcy mechanism has a clear legal structure, its implementation in the field still faces obstacles in terms of process efficiency, protection of creditor and debtor rights, and supervision of curators. Therefore, policy updates and optimization of the function of judicial institutions are needed to increase public trust in this mechanism.

Postponement of Debt Payment Obligations (PKPU) is a legal mechanism that provides an opportunity for creditors and debtors to submit a debt reschedule plan to avoid bankruptcy. In the PKPU process, creditors have a role in determining the success of the agreement. In this case, concurrent creditors are more advantaged, because their position can be equal to that of separatist creditors who have collateral. This study examines how the existence of concurrent creditor sovereignty in the agreement process through PKPU, and to what extent the regulations regarding concurrent creditors and their rights are benefited in the cassation decision, especially in the Supreme Court Decision Number 751 K /Pdt.Sus-Pailit/2024. This research is a normative legal research, with prescriptive legal approach and conceptual approach. The types of data used include primary and secondary legal materials, which are collected through literature studies. The legal material analysis technique uses the syllogism and interpretation methods. The results of the analysis, this study identifies how the protection of concurrent creditor sovereignty in peace through PKPU. And how the Supreme Court Decision in Decision No. 751 K/Pdt.Sus-Pailit/2024 pays more attention to concurrent creditors. In this discussion, shows how the regulations and legal protection of concurrent creditors, while discussing the Supreme Court Decision No. 751 K/Pdt.Sus-Pailit/2024 which gave rise to polemics in the interpretation of the provisions of Article 281 paragraph 1. However, it is likely to reflect the judiciary in considering all creditors and debtors, to achieve equal justice for all parties.

A valid agreement creates a contract that gives rise to rights and obligations between the parties, and if one party does not fulfill its obligations, it can be declared to be in default. Default can be interpreted as the failure to fulfill or negligent in carrying out obligations as stipulated in the agreement made by the creditor and debtor. One example of a case of default regarding debts involving the Deputy Regent of Sidoarjo, Subandi, who borrowed IDR 1 billion from Darmiati Tansilong. The Supreme Court rejected Subandi's appeal (Decision No. 1609/K/Pdt/2022) and stated that he was in default. The Supreme Court's decision emphasized that the default committed by Subandi poses a risk in the form of debt repayment, paying profit sharing for property business development and the total interest that has been promised.

Default refers to a situation where one party to an agreement fails to fulfill or negligently performs its obligations as stipulated in the contract between the creditor and debtor. This study examines a case of default in an employment contract, as seen in the South Jakarta District Court Decision No. 276/Pdt.G/2012/PN.Jkt.Sel, where an employee unilaterally resigned before the contract’s expiration without fulfilling the agreed-upon obligations. The research aims to analyze the legal resolution of default and the judge’s considerations in ruling on the case. Using a normative juridical method with a case study approach, the study concludes that the court ruled the defendant in default and ordered compensation as specified in the employment agreement. The judge’s decision was based on the principles of freedom of contract, pacta sunt servanda, and good faith.

The problem of the legality of the agreement of the deed of debt and credit agreement into buying and selling requires legal certainty so that no one is harmed. Normative legal certainty is when a regulation is made and promulgated with certainty because it regulates clearly and logically. Clear in the sense that it does not cause doubt (multi-interpretation) and logical in the sense that it becomes a system of norms with other norms so that it does not clash or cause norm conflicts. Norm conflict arising from rule uncertainty can take the form of norm contestation, norm reduction or norm distortion. This research approach is descriptive analytical which describes legal events that occur as they are and conveys these conditions according to theory and legislation. The research method used in the research is empirical juridical which analyzes the Bandung District Court Decision Number: 162/PDT.G/2021/PN.BDG regarding the Legality of the Deed of Sale and Purchase Agreement as Collateral for Debt and Credit Due to Legal Defects. The results of this study show that; AJB, which should be a proof of transfer of land rights in a real sale and purchase transaction, in this case is used to guarantee debt repayment. This is a deviation from the function of the AJB, which is legally unjustified because it contradicts the principle of halal causa (Articles 1335 and 1337 of the Civil Code). Therefore, the AJB made does not meet the elements of a valid causa, and therefore can be canceled or even null and void.

This study aims to (1) determine the legal provisions regarding the execution of fiduciary guarantees based on Law Number 42 of 1999 concerning Fiduciary Guarantees, (2) determine the legal limitations in the execution of fiduciary guarantees against problematic credit based on applicable legal provisions. The type of research used is normative legal research, using a qualitative approach. The results of the study indicate that although normatively fiduciary execution can be carried out directly by the creditor based on a fiduciary certificate that has executorial power, in practice various obstacles arise. These obstacles include the unregistered fiduciary deed, imperfect agreements, debtor approval, to the decision of the Constitutional Court which guarantees the existence of a default agreement and court involvement if an agreement occurs. This study concludes that legal protection for debtors is getting stronger, but the effectiveness of fiduciary as a credit guarantee faces new challenges in its implementation.

Bankruptcy occurs when a debtor is unable to pay his debts to creditors. Countries can also experience financial difficulties leading to bankruptcy. The purpose of the bankruptcy process in a limited company is to speed up the liquidation process and distribution of company assets to creditors. As a corporation that has characteristics like private law, a limited company separates its assets from the management of the company. However, if the limited company goes bankrupt and disbands, can the management of the company still be held accountable or not?

The purpose of the study is to determine and analyze the criminal law protection of embezzlement of assets (Boedel Bankruptcy) of debtors that result in losses to creditors, and obstacles to criminal law enforcement for embezzlement of debtors' assets that result in the formulation of the problem What is the position of criminal law Embezzlement of debtors on their assets that causes creditor losses and how to overcome them. The method used in this study uses the Normative juridical approach method, the data sources are secondary data and primary legal materials.  Research Results (1).  Legal protection of the criminal act of embezzlement of the debtor that causes losses to the debtor, after being declared bankrupt by a judge is a criminal act of embezzlement regulated by Article 372 of the Criminal Code and Article 400 paragraph (1) of the Criminal Code, because the fulfillment of the criminal elements is fulfilled. (2). Obstacles faced, Uncooperation of the insolvent debtor in carrying out legal proceedings due to the lack of level of legal awareness possessed by the insolvent debtor. To overcome this, the bankrupt debtor should comply with the contents of the decision of the Supreme Court case Number 2K / Pdt.Sus-Pailit / 2019 willing to submit the legality of access to the curator team that will resolve, and as a good Indonesian citizen must obey, submit, and obey the laws and laws in force in Indonesia.