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This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

One of the long-standing marriage traditions in the Ende community is the ana ale marriage tradition. Ana ale marriage is a form of marriage based on an agreement between the parents of the man and woman, as well as a long-established good relationship between both parents. This research was conducted in Tiwu Tewa Village, Ende Timur District, Ende Regency. This research aims to understand the fundamental values contained in marriage as viewed from customary law, the process of implementation and its legitimacy, as well as the obstacles in the implementation of the ana ale marriage. The method used is empirical legal research with a qualitative approach, which includes interviews and literature study. The research results show that the fundamental values contained in the ana ale marriage, as viewed from customary law, consist of sacred and spiritual values, responsibility and commitment values, social and mutual assistance values, and adherence to customs. The process of implementing the ana ale marriage includes Ru’u Tu Jaga Rara, Janji, Puzi Ru’u, Teo Zambu, Bou Engga, Mai Tu Gega Padha, Tu Ngawi, Teke Ngara, Dari Nikah, Tu Ana. Meanwhile, the marriage is considered valid at the Tu Ana ceremony. The obstacles faced in the ana ale marriage include economic factors and the occurrence of clandestine marriages by the female party.

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.

Abstract. The right to health is an integral part of human rights guaranteed by the Constitution and further reinforced by Law Number 17 of 2023 on Health, which places the state as the party responsible for ensuring the provision of safe, high-quality, and non-discriminatory health services for all citizens. However, in practice, the fulfillment of the right to health continues to face various challenges, particularly in the delivery of health services for participants of BPJS Kesehatan. This study aims to analyze the legal protection of the right to health in Indonesia and to examine the refusal of medical services to BPJS patients that resulted in death in Papua from a human rights perspective. The research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that although the national legal framework has clearly regulated the obligations of the state and health care facilities in providing emergency services, its implementation remains weak due to administrative barriers, unequal access to health services, and inconsistent law enforcement. The refusal of medical services to BPJS patients in Papua reflects a tension between hospitals’ administrative compliance and the professional obligation of medical personnel to save human lives. The implications of this study emphasize the need to strengthen supervision, ensure consistent law enforcement, and improve health service governance so that the right to health is truly protected as part of human dignity within the Indonesian rule of law. 

The trademark dispute between PT GoTo Gojek Tokopedia Tbk and PT Terbit Financial Technology has become a significant issue in the field of intellectual property law in Indonesia. This conflict arose because PT GoTo used the trademark name “GOTO,” which had already been officially registered earlier by PT Terbit. This study aims to examine the legal protection granted to registered trademark owners under Law Number 20 of 2016 concerning Trademarks and Geographical Indications, as well as to analyze the application of the first to file principle in resolving the dispute. This research employs a normative juridical approach by reviewing relevant legislation and conducting a case analysis based on the Decision of the Central Jakarta Commercial Court Number 71/Pdt.Sus-HKI/Merek/2022/PN Niaga Jkt.Pst. The findings indicate that Indonesia prioritizes the first to file system in determining trademark ownership, meaning that exclusive rights are granted to the party who registers the trademark first. The court decision in favor of PT Terbit confirms that formal registration serves as the primary legal basis for trademark protection. Therefore, this study highlights the importance of conducting trademark verification prior to public use and emphasizes the need to strengthen legal awareness among business actors to prevent similar disputes in the future.

This study aims to analyze the obstacles to the implementation of civil judgment execution and efforts to resolve them in judicial practice in Indonesia. The research method used is normative juridical legal research with a statutory and conceptual approach. The data used is secondary data obtained through literature study, which is then analyzed qualitatively. The results of the study indicate that the implementation of civil judgment execution still faces various obstacles, which include legal, technical, and non-legal obstacles. Legal obstacles include legal efforts used to delay execution, technical obstacles related to the unclear object of the dispute and limited facilities, while non-legal obstacles include resistance from the losing party and the public. These conditions indicate ineffectiveness in the implementation of civil procedural law, resulting in the failure to achieve legal certainty, justice, and benefit. Efforts to resolve obstacles are carried out through improving regulations, increasing the professionalism of judicial officials, utilizing technology, and a non-litigation approach. Thus, legal reform and strengthening of judicial institutions are needed so that the implementation of civil judgment execution can run more effectively and provide optimal legal protection.

This study examines the regulation of abuse of circumstances in sales agreements through a comparative study between Indonesian and Dutch civil law. Abuse of circumstances is a legal doctrine that protects the weaker party in contracts where there is an imbalance of power and pressure, resulting in a lack of free will from one party. The research aims to understand the concept and analyze the legal consequences in both legal systems. This normative study employs statutory, conceptual, and analytical approaches through literature review and case law analysis. Findings reveal that in Indonesia, abuse of circumstances is not explicitly regulated in the Civil Code and relies on case law and judicial interpretation, whereas in the Netherlands, it is clearly codified in Article 3:44 of the Nieuw Burgerlijk Wetboek (NBW) providing greater legal certainty. The legal consequence in both countries is the annulment of contracts formed under such circumstances and entitlement to compensation for the harmed party. The primary difference lies in codification and consistency of application. This study recommends that Indonesia adopt explicit regulation similar to the Dutch model to enhance legal protection and fairness in sales transactions.

The absence of specific regulations governing the mechanism and legal consequences of revoking special power of attorney during ongoing civil court proceedings creates a legal vacuum that generates uncertainty for all parties involved. This study aims to analyze the legal consequences of unilateral revocation of special power of attorney on the continuity of civil proceedings and the legal standing of attorneys thereafter. Using a normative juridical approach through statutory and conceptual methods, data were collected through library research and analyzed qualitatively using a prescriptive method. The results show that unilateral revocation during ongoing proceedings creates a formal defect that risks rendering the lawsuit inadmissible before the merits are examined, obstructing the principles of simple, fast, and low-cost justice as mandated by Law Number 48 of 2009. Furthermore, the attorney loses formal legitimacy to represent the principal from the moment revocation is notified, though all prior legal actions remain binding upon the principal as the material party, and such revocation without valid legal basis constitutes a breach of contract obligating the principal to pay compensation under Article 1809 of the Civil Code. This study concludes that regulatory reform is urgently needed to fill the existing legal vacuum and ensure legal certainty in civil court proceedings in Indonesia.

This study explores how young legislative candidates at the local level utilize Instagram as a campaign medium in the era of political digitalism. The focus is on two DPRD candidates in Tangerang City during the 2024 election in Electoral District 3 (Cipondoh–Pinang): Muhamad Azka Nur Fauzi from the National Mandate Party and Ashma Nafilah Maulida from the Prosperous Justice Party. Employing a qualitative descriptive approach and in-depth interviews with key informants, this research analyzes their personal branding strategies using Peter Montoya’s eight laws of personal branding.  The findings reveal that despite their relatively small number of followers, both candidates successfully built authentic and community-relevant political images. MANF emphasized UMKM development and religiosity, aligning with his personal background, while ANM highlighted humanistic social programs and her unique writing hobby. Nevertheless, both still showed weaknesses in several of Montoya’s principles, particularly distinctiveness and visibility consistency. The study concludes that Instagram is not merely a low-cost promotional tool but a strategic platform for local candidates to foster public trust, provided their personal branding remains authentic, consistent, and responsive to local needs.

Land acquisition for public purposes is intended to ensure land availability for development while safeguarding the rights of affected parties through fair and equitable compensation as regulated under Law Number 2 of 2012 and its implementing regulations. However, disputes over land ownership often prevent direct payment of compensation, thereby necessitating the use of a consignment mechanism through the court. This study examines the implementation of consignment for disputed land and analyzes the legal standing and fulfillment of rights of both the prevailing and losing parties in the land acquisition process for the development and revitalization of Balohan Port, Sabang. The research addresses the problem of how compensation is secured and distributed when ownership remains contested, and whether the mechanism ensures legal certainty and justice for all parties involved. Employing an empirical legal method with a qualitative approach, data were collected through interviews and document analysis. The findings reveal that consignment functions as a legal instrument to safeguard and temporarily suspend compensation payment until a final judicial determination is reached. Supreme Court Decision Number 1675 K/Pdt/2021 affirms that the prevailing party is entitled to full land compensation as recognition of proprietary rights, while building compensation may be relinquished through a peace agreement and social compensation partially allocated. Conversely, the losing party forfeits land rights but retains full building compensation and partial social compensation based on the settlement deed. The study concludes that dispute resolution in land acquisition extends beyond final court judgments and requires non-litigation mechanisms to ensure proportional distribution of rights, thereby reinforcing legal certainty, preventing further disputes, and ensuring equitable protection in public interest development.

This study aims to analyze the political strategies implemented by the Partai Keadilan Sejahtera faction in advocating community aspirations within the North Sumatra Provincial Regional House of Representatives. The research employs a qualitative approach using a descriptive method. Data were collected through interviews, observation, and documentation. Interviews were conducted with Hannah May Lisa as a PKS staff member and Riduansyah as a faction expert staff at the DPRD Secretariat of North Sumatra. The results indicate that the PKS faction’s political strategy in advocating public aspirations involves several stages: gathering community aspirations through recess activities and direct communication with constituents, internal faction discussions to determine priority issues, and political communication and collaboration with other factions and the regional government. In addition, the role of faction expert staff is essential in providing policy analysis and supporting data for the decision-making process. Therefore, faction political strategies play an important role in ensuring that public aspirations are accommodated in regional public policies.

Adoption is an act of adopting a child which, according to legal regulations, transfers the rights and responsibilities of the child from their biological parents to their adoptive parents. This study aims to examine the legal framework governing the legal determination of adopted children. This research was conducted using a juridical-normative research approach. This study focuses on reviewing the status of an adopted child, including their position in obtaining inheritance rights, using a review of the Civil Code and other applicable regulations. Based on the analysis that has been carried out, the position or status of a child adopted by adoptive parents has a legal status if it is carried out through applicable legal procedures, which means that the child has equal rights to biological children. This research is expected to contribute to providing references for firmness in family law that is more certain and does not harm any party.

This research aims to analyze the urgency of implementing Statement of Use, Declaration of Use, and Specimen of Use instruments as a means of supervising trademark use obligations in Indonesia. Currently, Law Number 20 of 2016 concerning Trademarks and Geographical Indications (UU MIG) only requires a written statement of use without being accompanied by concrete evidence at the time of renewal applications. This creates a loophole for trademark registrations without the intent to use (non-use), which can hinder bona fide applicants.  This study employs a normative legal research method with a comparative law approach between the UU MIG and the Lanham Act (U.S. Trademark Act of 1946). The Lanham Act mandates proof of actual trademark use through a Statement of Use for intent-to-use applications, as well as a Declaration of Use for applications based on use-in-commerce, which must be submitted with a Specimen of Use as actual evidence of the trademark's use in trade.  The results indicate that the adoption of these instruments into the Indonesian legal system is urgent to strengthen the supervisory function of the Directorate General of Intellectual Property (DGIP). This implementation would enable the DGIP to conduct administrative (ex-officio) trademark cancellations for non-use, thereby purging the trademark database of passive marks without having to rely on third-party lawsuits. This legal reform is in line with the legal development theory to encourage business actors to actively utilize the economic functions of trademarks.

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

Factual verification of political party membership constitutes a critical administrative stage in electoral management, as it directly affects electoral integrity and democratic legitimacy. In Indonesia, this process remains predominantly reliant on conventional door-to-door verification methods, which face structural constraints including time limitations, excessive administrative burden, high costs, and vulnerability to procedural errors and electoral disputes. Meanwhile, the advancement of e-government and Electronic-Based Government Systems (E-Government) has created opportunities to adopt more accountable and verifiable digital identity mechanisms. This study aims to conceptualize and examine Electronic Know Your Customer (E-KYC) as an administrative governance model for verifying political party membership to strengthen electoral integrity within an e-government framework. Employing a mixed-methods approach with a sequential explanatory design, quantitative data were collected through a survey of 44 election officials at district and municipal election commissions in Central Java Province, Indonesia. Qualitative data were obtained through in-depth interviews with key institutional actors. The findings demonstrate a positive and significant relationship between the adoption of E-KYC and strengthened administrative electoral integrity, democratic public service values, and institutional readiness. Qualitative evidence further indicates that challenges to electoral integrity stem primarily from weaknesses in administrative procedures rather than from political contestation itself. This study concludes that E-KYC should be positioned not merely as a technological innovation but as an institutionalized administrative governance model, contingent upon regulatory clarity, system interoperability, and organizational capacity building.

The rapid development of information technology has brought significant changes to various aspects of life, including business and law. One of the key innovations in this context is Blockchain technology. Blockchain has revolutionized information storage and exchange, particularly in the realm of Indonesian contract transactions. It is a decentralized technology that allows for transactions between two parties who do not trust each other, without the need for a third party. The data in Blockchain is stored across the entire network, ensuring that it cannot be altered by a single party without the agreement of the entire network. Furthermore, Blockchain enhances transparency and accountability in data management. This study employs a normative legal research method with a descriptive approach. The findings reveal that Blockchain technology has significant implications for the protection of personal data and the validity of evidence in civil cases. As the technology continues to evolve, its potential to transform legal transactions in Indonesia is undeniable.

An agreement is a fundamental basis in civil law relations because it gives rise to rights and obligations for the parties who bind themselves. For an agreement to be valid, consent must arise from the free will of the parties without any defect of will as regulated in Articles 1320 and 1321 of the Indonesian Civil Code (KUHPerdata). In Indonesian legal practice, apart from classic defects of will such as coercion (dwang), mistake (dwaling), and fraud (bedrog), a modern form of defect of will has also developed, namely abuse of circumstances (misbruik van omstandigheden). Abuse of circumstances occurs when one party exploits the weak condition, dependency, or ignorance of the other party to obtain unfair advantage in an agreement. This research formulates the problems of how the concept of defect of will in abuse of circumstances is applied in the jurisprudence of Indonesian contract law and what are the legal consequences of abuse of circumstances in an agreement. The method used is normative legal research with a statutory approach and conceptual approach, as well as related legal literature. The conclusion of this research shows that abuse of circumstances is a modern form of defect of will recognized through doctrine and jurisprudence. The legal consequence is that the agreement can be annulled because the element of free consent is not fulfilled. This legal consequence provides protection for the aggrieved party and confirms that the principle of freedom of contract is not absolute, but is limited by good faith, propriety, and balance.

This research investigates integrated legal-human resource frameworks for autonomous vessel operations in Indonesian archipelagic waters, addressing regulatory compliance gaps and seafarer workforce transition challenges. Through qualitative analysis involving 38 stakeholders including maritime lawyers, regulatory officials, ship operators, seafarer unions, training institutions, and autonomous technology developers, this study examines how existing maritime legal frameworks prove inadequate for unmanned operations while workforce displacement threatens 150,000+ Indonesian maritime workers. Results demonstrate that successful autonomous vessel adoption requires coordinated legal-HR approaches addressing liability allocation (achieving 75-85% clarity through multi-party frameworks), competency certification for remote operators (reducing training gaps by 60-70%), career transition pathways (enabling 55-65% workforce adaptation), and regulatory harmonization (improving compliance efficiency by 45-60%). Key barriers include UNCLOS Article 94 incompatibility, insurance unavailability, seafarer resistance, and jurisdictional fragmentation. Findings reveal that archipelagic contexts demand unique legal-HR solutions integrating traditional maritime rights, hybrid operational modes, and just transition principles. This research contributes frameworks enabling Indonesia to proactively shape autonomous vessel regulations protecting both technological innovation and maritime workforce interests during critical technology transition.

The "Desa Sehat Berdaya: Digital-Based Health and Local Economy Innovation" program was implemented in Bulawan 2 Village to address low awareness of preventive health, Clean and Healthy Living Behaviors (PHBS), and limited social education for children and adolescents on bullying, early marriage, and drug abuse (NAPZA). The goal was to improve public health through promotive-preventive interventions, enhance health cadre capacity for sustainable village programs, and increase understanding of healthy behaviors and social risks among youth. A participatory-collaborative approach was used, involving community organization, multi-party coordination, program presentation, intervention implementation, evaluation, and follow-up with health cadres, alongside simple digital media utilization. Results showed increased community participation in posyandu, healthy exercises, and free health checkups, as well as improved cadre capacity through MP-ASI training. For youth, PHBS socialization, anti-bullying, early marriage education, and NAPZA awareness enhanced understanding of healthy behaviors and social issues. Collaboration with Karang Taruna strengthened youth participation and social cohesion.