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Kepastian hukum dalam pembuatan akta autentik merupakan aspek penting dalam sistem hukum perdata di Indonesia, terutama dalam menjamin perlindungan hukum bagi para pihak. Namun, dalam praktiknya, notaris seringkali dihadapkan pada permasalahan hukum yang berkaitan dengan batas pertanggungjawaban administratif dan pidana. Penelitian ini bertujuan untuk menganalisis bentuk pelanggaran notaris dalam pembuatan akta autentik serta implikasi yuridisnya berdasarkan putusan pengadilan. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis bahan hukum sekunder dan putusan pengadilan. Hasil penelitian menunjukkan bahwa pelanggaran notaris pada dasarnya bersifat administratif, kecuali terdapat unsur kesengajaan atau keterlibatan aktif dalam tindak pidana. Selain itu, terdapat perbedaan penafsiran dalam putusan pengadilan yang menimbulkan ketidakpastian hukum. Penelitian ini menegaskan pentingnya kejelasan batas pertanggungjawaban notaris guna menjamin kepastian hukum dan perlindungan profesi notaris

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

The role of the Director of Photography (DoP) is fundamental in translating narrative concepts into visual language within audio-visual productions. This study examines the implementation of cinematographic techniques applied by the DoP in producing the human interest video feature "Porter: Ketidakpastian yang Dikerjakan" (Porter: Uncertainty at Work). The feature documents the daily lives of porters at Bandung Station, shedding light on the occupational uncertainty they face as informal sector workers. The research employs a qualitative descriptive method with a production-based approach, analyzing four key cinematographic elements: type of shot (long shot, medium shot, close up), camera angle (eye level, high angle, low angle), camera movement (panning, tilting, tracking shot, static shot), and framing (rule of thirds, balanced composition). Findings indicate that each technique was applied with deliberate intention to reinforce the narrative, emotional depth, and thematic meaning of the work. Long shots established the station environment as a dynamic, unpredictable workspace; medium shots captured the psychological nuance of waiting and uncertainty; close ups revealed intimate emotional detail; and varied camera angles constructed the power dynamics between porters and their environment. Camera movements supported visual continuity and audience engagement, while framing principles ensured compositional coherence throughout. The study contributes practical insights into the role of cinematography in non-fiction storytelling, particularly in conveying the lived realities of marginalized workers.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

Decision-making under uncertainty is a major challenge in management, economics, and public policy, where outcomes cannot be accurately predicted due to limited information and environmental dynamics. This article conducts a systematic literature review of risk and probability approaches to decision-making under uncertainty, focusing on rational theory synthesis (such as expected utility theory, decision tree analysis, and Bayesian decision theory) and behavioral perspectives (prospect theory and heuristics). The review covers reputable literature from the last ten years to the present. The results show that the probabilistic approach provides a strong and adaptive rational framework, but has significant limitations due to cognitive biases such as loss aversion, overconfidence, and ambiguity aversion, which cause deviations from normative rationality. The integration of rational approaches with behavioral elements, through hybrid models, has proven to be more comprehensive and realistic for dealing with true uncertainty (Knightian uncertainty). These findings emphasize the need for a multidimensional decision-making paradigm in organizational and policy practices.

Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 261/2016; (2) penyebab disharmonisasi norma; dan (3) akibat hukumnya terhadap pelaksanaan AYDA. Penelitian ini bertujuan mengidentifikasi bentuk, penyebab, dan akibat hukum dari disharmonisasi tersebut. Metode yang digunakan ialah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi pustaka dan wawancara. Hasil penelitian menunjukkan bentuk pertentangan antara PMK 261/2016 yang mengedepankan pendekatan formal kepemilikan dan POJK 33/2018 yang menekankan substansi penguasaan aset. Disharmonisasi ini disebabkan oleh pengambilalihan AYDA secara sukarela, penafsiran subjek pajak penghasilan, serta ketiadaan regulasi penghubung antarregulator. Akibat hukum disharmonisasi ini terjadi di sektor perbankan, perpajakan dan pertanahan. Hasil penelitian kemudian dianalisis menggunakan teori sistem hukum, teori hukum responsif dan teori keadilan distributif. Dari hasil penelitian ini dapat disimpulkan disharmonisasi norma menimbulkan hambatan dalam praktik AYDA dan menimbulkan akibat hukum di berbagai sektor. Di akhir, peneliti memberikan saran akademik mendorong penelitian AYDA yang multi kasus dengan teori hukum yang lebih variative. Untuk saran praktis penelitian ini menegaskan pentingnya harmonisasi antar regulator sehingga pengaturan AYDA tidak saling bertentangan. Beban pajak sebaiknya disesuaikan dengan prinsip keadilan dan kemampuan membayar. BPR maupun masyarakat dapat menempuh judicial review ke Mahkamah Agung untuk menjamin kepastian hukum dan keseragaman tafsir regulasi

The practice of naming rights through trademark licensing agreements on public facilities has become a common commercialisation strategy in Indonesia. However, when the object of naming rights is a public facility with cultural heritage status, legal uncertainty arises due to the absence of specific regulations governing the intersection between Law No. 20 of 2016 concerning Trademarks and Geographical Indications and Law No. 11 of 2010 concerning Cultural Heritage. The objective of this study is to analyse the regulation of naming rights on public facilities with cultural heritage status and to identify any differences in the application of trademark law in the cases of Semarang Tawang Station and Cirebon Kejaksan Station. The study employs a normative juridical method, utilising secondary data collection techniques and is supported by tertiary legal materials, employing a legislative, analytical and comparative approach. The results of the study indicate a discrepancy in the regulatory framework for naming rights concerning cultural heritage, leading to legal ambiguity due to inconsistent implementation. This is exemplified by the contrasting outcomes at Semarang Tawang Station, where the naming rights agreement with Bank Jateng was successfully executed, and at Cirebon Kejaksan Station, where the agreement was terminated despite both stations possessing cultural heritage status. The study recommends the introduction of comprehensive special regulations to harmonise the protection of exclusive trademark rights with the preservation of the identity and historical value of cultural heritage sites.  

Legal uncertainty in the implementation of the carbon tax poses significant challenges to Indonesia’s investment climate, particularly in the non-renewable energy sector. This study aims to examine how the postponement of carbon tax implementation, despite the operation of carbon trading instruments, affects foreign investors’ expectations from the perspective of investment law. The research employs a normative juridical (dogmatic) approach combined with a light event study on major policy milestones between 2021 and 2023, including Presidential Regulation No. 98/2021, Ministerial Regulation of Energy and Mineral Resources No. 16/2022, OJK Regulation No. 14/2023, the launch of IDXCarbon, and the announcement of the carbon tax delay until 2025. The findings reveal varied market responses in fossil-based utility firms’ stocks and bonds, indicating the presence of an uncertainty premium. From a legal standpoint, the asymmetric configuration between delayed fiscal instruments and the ongoing non-fiscal instruments potentially undermines the principle of legal certainty under Investment Law No. 25/2007, while also raising risks related to Fair and Equitable Treatment (FET) and legitimate expectations. Nevertheless, the state’s right to regulate remains a crucial foundation for balancing investor protection with the imperative of energy transition. This study underscores the importance of policy consistency and transparency to maintain investment attractiveness and strengthen the legitimacy of Indonesia’s climate regulation.  

Penelitian ini bertujuan menganalisis faktor-faktor yang menentukan efektivitas pengelolaan persediaan peralatan rumah tangga pada PT. Star Cosmos Cabang Semarang. Masalah utama yang dihadapi perusahaan adalah stockout berulang pada produk unggulan yang menyebabkan hilangnya penjualan dan menyebabkan konsumen ke pesaing. Pendekatan penelitian menggunakan deskriptif kualitatif dengan pengumpulan data melalui studi pustaka, wawancara, dokumentasi, serta triangulasi. Hasil penelitian menunjukkan bahwa efektivitas pengelolaan persediaan dipengaruhi oleh tiga faktor utama, yaitu fluktuasi permintaan, sistem informasi akuntansi, dan risiko kerusakan produk. Fluktuasi permintaan timbul akibat variasi musiman, promosi kompetitor, serta daya beli masyarakat. Sistem informasi akuntansi berbasis SAP/WMS mendukung pelacakan inventaris secara real time , namun masih mengalami kendala jaringan dan kesalahan input data. Risiko kerusakan produk muncul karena serangan rayap pada kemasan karton serta kondisi gudang yang kurang memadai. Kendala yang dibahas menjadi arsitektur, teknis, dan operasional. Kendala struktural meliputi koordinasi dengan pusat pabrik dan keterbatasan SDM. Kendala teknis terkait ketidakstabilan sistem dan kesalahan input data, sedangkan kendala operasional meliputi stockout , kerusakan barang, keterbatasan alat, dan lemahnya koordinasi internal. Upaya perbaikan dilakukan melalui penerapan FIFO, peningkatan sistem informasi, program pengendalian hama, serta penguatan komunikasi lintas divisi. Penelitian ini menunjukkan bahwa efektivitas pengelolaan persediaan masih perlu ditingkatkan melalui proyeksi permintaan yang akurat, penguatan infrastruktur teknologi, serta penerapan manajemen risiko yang komprehensif

In the context of Indonesia’s evolving insurance landscape, this study examines the legal protection afforded to policyholders of the BLife Plan MultiPro unit-linked life insurance product against uncertainties in end-of-contract benefit payments. Employing a doctrinal-normative and historical approach, the research analyzes statutory provisions from Law No. 8 of 1999 on Consumer Protection through Law No. 40 of 2014 on Insurance and POJK regulations to evaluate the efficacy of preventive (transparency requirements), corrective (mediation and arbitration), repressive (administrative sanctions), and restorative (insurance guarantee scheme) mechanisms. Integrating Fuller’s internal morality of law, Hart’s open-texture theory, and Knight’s risk-uncertainty distinction, the findings reveal that regulatory evolution has progressively enhanced policyholder protection from 65% under the 1999 framework to 95% under the forthcoming 2028 guarantee scheme yet practical gaps persist in consumer education and claims standardization. The study recommends clarifying policy clauses, streamlining administrative procedures, and enhancing judicial discretion to fortify legal certainty and restore consumer confidence

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

This article discusses risk management strategies in the face of global market uncertainty triggered by the process of globalization and economic interconnection. Through a literature review, it highlights the importance of a proactive, flexible and collaborative approach that integrates various aspects such as politics, economics, technology and human resources. The use of modern technologies such as artificial intelligence (AI) and big data analysis is key in accelerating risk detection and appropriate decision-making. In addition, strengthening human resources, investment diversification, building risk reserves, and cross-departmental and external collaboration are considered key strategies to improve organizational resilience and competitiveness amid global uncertainty. The results of this study provide recommendations for organizations to adopt a comprehensive and sustainable approach to risk management to maintain business stability and sustainability in the era of globalization.

The transformation of the modern labor market has posed significant challenges for young people, particularly in the form of career uncertainty, excessive work flexibility, and the mismatch between education and labor market demands. This study aims to explore how Indonesian youth respond to these conditions through the lens of ambivalence and resilience theories by Colombo & Rebughini. The research uses a qualitative method with in-depth interviews involving two university graduates working in fields unrelated to their academic backgrounds. The findings reveal that the lack of job stability, economic pressure, and educational mismatch drive young people to develop various adaptive strategies. These include personal resilience such as introspection and optimism, as well as social resilience supported by family and peer networks. Furthermore, the meaning of work among youth is shifting—not merely as a source of income, but as a space for self-actualization, skill relevance, and psychological comfort. This is consistent with previous studies in SINTA-indexed journals, which emphasize that Indonesian youth today are redefining success and meaningful work within an increasingly ambivalent social landscape. The study concludes that youth are not merely passive victims of economic uncertainty but are also active agents in constructing their own narratives of work and life. Therefore, it is essential for educational institutions, industries, and the state to provide adaptive environments that allow youth to grow sustainably within a dynamic labor ecosystem.

Financial management can improve financial management well and have an impact in the future, including future threats that cannot be predicted to be able to face emergency funds. Emergency funds can provide a sense of security to face events that cannot be predicted in advance. The aim of this training is to increase insight into emergency funds among the Banyumas community, especially for customers of state-owned banks in Banyumas Regency branches. From this training it can be concluded that financial management has an important role in the financial management process, both sources of income and expenditure management. And it was also found that 97% of the 34 participants felt that emergency funds were important, but only 20 people currently had emergency funds.

Keterlambatan pendaftaran akta peralihan hak atas tanah pada Kantor Pertanahan Kabupaten Batang dapat terjadi karena berbagai alasan. Faktor-faktor ini meliputi keterbatasan sumber daya manusia, prosedur administratif yang berbelit, hingga kesalahan dalam pengisian formulir atau persyaratan dokumen. Rumusan masalah yang diangkat meliputi: (1) Mengapa Pejabat Pembuat Akta Tanah (PPAT) dan Kantor Pertanahan Kabupaten Batang mengalami keterlambatan dalam Pendaftaran akta peralihan hak? (2) Bagaimana Tanggung Jawab dan Akibat Hukum keterlambatan akta peralihan hak yang didaftarkan pada Kantor Pertanahan Kabupaten Batang?, serta (3) Bagaimana implikasi hukum dan konsekuensi keterlambatan pendaftaran akta peralihan hak di Kabupaten Batang bagi pihak-pihak yang terlibat? Metode penelitian yang digunakan adalah yuridis empiris dengan pendekatan kualitatif, melalui studi kepustakaan dan wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa PPAT dan Kantor Pertanahan Kabupaten Batang bertanggung jawab secara hukum atas keterlambatan pendaftaran akta, yang dapat menimbulkan sanksi administratif hingga pidana. Faktor utama penyebab keterlambatan adalah ketidak sesuaian administrasi, keterbatasan sumber daya manusia di Kantor Pertanahan, serta rendahnya tingkat kepatuhan hukum di kalangan PPAT. Solusi yang diusulkan meliputi peningkatan kapasitas PPAT melalui pelatihan, optimalisasi sistem pendaftaran elektronik, dan peningkatan koordinasi antara PPAT dan Kantor Pertanahan. Keterlambatan ini berdampak signifikan terhadap para pihak, termasuk kerugian finansial dan ketidakpastian hukum atas kepemilikan hak. Oleh karena itu, peningkatan kepatuhan dan efisiensi proses pendaftaran akta sangat diperlukan untuk mengurangi dampak negatif yang timbul.

Kemajuan Teknologi Informasi dan tidak seiring dengan pembaharuan hukum di masyarakat dapat menimbulkan ketidakpastian hukum. Rumusan masalah penelitian adalah bagaimana peran Notaris dalam pelaksanaan e-RUPS menurut hukum positif di Indonesia, bagaimana pelaksanaan e-RUPS dan kepastian hukum dari akta e-RUPS PT. Indofarma Tbk Tahun Buku 2019. Tujuan penelitian adalah mendeskripsikan dan menganalisis peran notaris dalam pelaksanaan e-RUPS menurut hukum positif di Indonesia, pelaksanaan e-RUPS dan kepastian hukum dari akta e-RUPS PT. Indofarma Tbk Tahun Buku 2019. Pendekatan penelitian yuridis normatif dengan spesifikasi deskriptif analitis. Data diperoleh dengan studi kepustakaan, kemudian dianalisis dengan analisis kualitatif-yuridis. Hasil penelitian adalah (1) Peran Notaris dalam Pelaksanaan e-RUPS menurut hukum positif di Indonesia adalah Notaris merupakan salah satu dari profesi penunjang pasar modal yang membantu pelaksanaan RUPS. Peran Notaris dalam e-RUPS PT. Indofarma Tbk Tahun Buku 2019 adalah pembuatan Akta Otentik dari Pernyataan Keputusan Rapat PT. Indonesia Farma Tbk, (2) Pelaksanaan e-RUPS PT. Indofarma Tbk Tahun Buku 2019 menggunakan aplikasi eASY.KSEI yang dimiliki oleh PT KSEI sebagai Penyedia e-RUPS. eASY.KSEI. Tata cara atau mekanisme e-RUPS mengacu pada Peraturan KSEI Nomor XI-A tentang Tata Cara Penyelenggaraan Rapat Umum Pemegang Saham yang Disertai dengan Pemberian Kuasa melalui Electronic General Meeting System KSEI (eASY.KSEI), Angka 1 poin 1.5. dan hal ini sesuai dengan peraturan yang berlaku, yaitu Undang-Undang Perseroan Terbatas dan POJK 16, dan (3) Akta Keputusan dari e-RUPS PT. Indofarma Tbk Tahun Buku 2019 tidak otentik, sehingga tidak memberikan kepastian hukum bagi pihak-pihak terkait.

Unseen divorce is a phenomenon that reflects the complexity of marital problems in modern times, where communication and physical presence play an important role in the continuity of marital relationships. The case of supernatural divorce shows the need for legal protection and certainty for the bereaved spouse so that they can continue their lives clearly and legally. In the context of marriage, a wife whose husband is declared mafqud faces a legal and moral dilemma regarding her marital status and personal rights. Therefore, Islamic law provides certain guidelines regarding how to handle mafqud cases to ensure justice and legal certainty for all parties involved.

Pemberi Sewa yang mengalami kepailitan menimbulkan masalah serius bagi Penyewa, karena harta kekayaan, termasuk objek sewa, berada di bawah pengurusan dan pemberesan kurator setelah debitor pailit. Permasalahan utama adalah keabsahan Perjanjian Sewa Menyewa yang telah dibuat sebelum kepailitan. Mahkamah Agung memberikan putusan berbeda, di mana pada Nomor 658 K/Pdt.Sus-Pailit/2014, Penyewa diizinkan memanfaatkan objek sewa hingga perjanjian berakhir, namun putusan terbalik terjadi pada Nomor 78 PK/Pdt.Sus-Pailit/2015 yang menetapkan bahwa kurator memiliki kewenangan dalam pemberhentian dan perpanjangan perjanjian. Perlindungan hukum untuk Penyewa yang dirugikan perlu dipertimbangkan setelah Pemberi Sewa dinyatakan pailit. Penelitian menggunakan metode yuridis normatif dengan mengacu pada data sekunder, primer, dan tersier, serta pendekatan studi pustaka dan analisis kualitatif. Tujuan penelitian adalah untuk mengkaji keabsahan perjanjian sewa-menyewa setelah kepailitan Pemberi Sewa, menganalisis pertimbangan hakim dalam penyelesaian sewa menyewa pasca-kepailitan, dan menilai perlindungan hukum bagi Penyewa. Hasil penelitian menunjukkan bahwa kepailitan Pemberi Sewa mengakibatkan syarat subjektif perjanjian tidak terpenuhi, memungkinkan pembatalan perjanjian. Perbedaan putusan Mahkamah Agung menimbulkan ketidakpastian hukum, namun Perlindungan Hukum kepada Penyewa tetap ada berdasarkan Undang-Undang No 37 Tahun 2004 tentang Kepailitan dan PKPU. Mereka diakui sebagai Kreditur Konkuren dengan hak pendaftaran tagihan dan keistimewaan tertentu, tanpa terikat jangka waktu pendaftaran tagihan secara umum.

Outsourcing means handing over part of the work implementation to another company through a work contract agreement or worker/labor service provider. This research aims to analyze the form of disharmony in legal norms in outsourcing policies in Indonesia, and to analyze the protection of outsourced workers in terms of John Rawls's theory of Justice. This research is normative research using primary and secondary data obtained from literature reviews and statutory regulations related to the issues raised. The results of this research show that the work relationship that is practiced in the outsourcing system based on Article 65 paragraph (8) of Law Number 13 of 2003 states that work relations that initially occur between workers/laborers and the company receiving the work can in certain cases change to work relations between workers/laborers. with the employing company. This shift creates problems because from the start, employment relations only existed between the employer company and the workers/laborers. After the decision of the Constitutional Court Number 27/PUU-IX/2011, the working relationship between outsourced workers/laborers and outsourcing companies can be carried out through a Specific Time Work Agreement (PKWTT) or a Certain Time Work Agreement (PKWT), but the implication of the Constitutional Court's decision is that if the employment relationship between workers/workers and outsourcing companies that are not based on PKWTT or PKWT, this will create uncertainty about the employment relationship status for outsourced workers/laborers. Regarding the protection of the uncertainty of employment relations between outsourced workers/laborers, John Rawls stated that it would be unfair to sacrifice the rights of one or several people just for the sake of greater economic benefits for society as a whole. Justice as fairness means that not only those who are talented and have better abilities -in this case permanent employees of a company have the right to enjoy various social benefits more, but these benefits must also open up opportunities for those who are less fortunate in terms of These are outsourced workers/laborers in order to improve their standard of living.

Dalam penerapan self assessment system, Pemerintah   memberikan kepercayaan kepada wajib pajak untuk menentukan sendiri jumlah pajak terutang  yang akan dibayarkan ke Kas Negara, namun kepercayaan dimaksud di lain pihak dapat juga memberikan peluang ketidakpatuhan.  Agar pelaksanaan pemungutan pajak  tidak hanya surplus kepercayaan tetapi  minus kepatuhan, maka terhadap otoritas perpajakan diberikan wewenang  untuk melakukan pemeriksaan pajak. Tetapi tidak dapat dipungkiri bahwa hasil pemeriksaan pajak merupakan cikal bakal timbulnya sengketa pajak, yang dalam penyelesaiannya wajib pajak berhak mengajukan keberatan dan banding. Mengajukan keberatan dan banding merupakan hak wajib pajak yang dilindungi undang-undang,  namun  sangat disayangkan  ketika wajib pajak mencari kepastian hukum dan keadilan berdasarkan amanat undang-undang,  disaat yang sama justru mendapatkan ketidakpastian hukum dan ketidakadilan dalam bentuk sanksi denda akibat kekalahan sebagian atau seluruh tuntutannya dalam keberatan dan banding. Penerapan sanksi denda  baik dalam keberatan maupun banding telah menimbulkan antinomi yakni pertentangan antar  norma hukum dan  antar peraturan  yang berlaku, sebab sanksi denda dikenakan pada saat wajib pajak justru  melaksanakan amanat undang-undang dan tidak melakukan pelanggaran atas peraturan perpajakan yang berlaku.  Oleh karenanya permasalahan penelitian dapat dirumuskan sebagai berikut: Pertama, mengapa penerapan sanksi denda akibat putusan keberatan dan banding dipandang bertentangan dengan asas kepastian hukum dan keadilan? Kedua, bagaimana seharusnya sistem pengaturan sanksi denda terhadap Wajib Pajak yang lebih memberikan jaminan kepastian hukum dan keadilan? Jenis penelitian tesis ini adalah penelitian doktrinal atau normatif. Pendekatan yang diterapkan adalah pendekatan undang-undang (statute approach), dan pendekatan konseptual (conceptual approach). Sumber dan jenis data penelitian adalah data sekunder. Hasil penelitian menunjukkan penerapan  sanksi denda dalam  penyelesaian sengketa pajak belum mencerminkan prinsip kepastian hukum dan keadilan yang meletakkan keseimbangan hak dan kewajiban antara fiskus dengan wajib pajak. Penyelesaian sengketa pajak belum memberikan jaminan perlindungan hukum terhadap wajib pajak. Penerapan sanksi denda  atas kekalahan sebagian atau seluruh  tuntutan dalam  keberatan dan banding  telah menimbulkan beberapa  konflik norma hukum  dan konflik antar beberapa peraturan perpajakan. Pengenaan sanksi denda pada umumnya ditujukan untuk menciptakan efek jera sehingga wajib pajak tidak mengulangi perbuatan yang sama di kemudian hari. Dalam konteks ini,  menciptakan efek jera bagi  wajib pajak untuk mencari keadilan dan kepastian hukum dapat dikategorikan sebagai upaya menghalang-halangi atau merintangi usaha wajib pajak  dalam mencari kepastian hukum dan keadilan melalui  keberatan dan banding, dan oleh karenanya sanksi denda  dimaksud sepatutnya  dihapuskan.