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Kartika Asmanda Putri; Endang Yuliana Susilawati; Nimas Yuski Nur Laili

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The increasing number of children facing the law in Indonesia indicates that the repressive legal approach has not been fully effective in addressing juvenile crime. Children, as subjects of law, have social and psychological characteristics that differ from adults, so law enforcement against them must consider humanitarian and educational aspects. This research aims to analyze the factors causing children to commit criminal acts and formulate a model for addressing them based on developing a legal culture rooted in Pancasila values. This research employs a normative juridical method with conceptual and legislative approaches, and analyzes data qualitatively thru literature review and positive legal norms. The research findings indicate that the causes of children committing criminal acts are multidimensional, encompassing family factors, social environment, education, economics, and psychological factors. Therefore, mitigation efforts cannot be done partially, but must be thru a preventive, educational, and restorative approach. This research offers a model for overcoming challenges thru the development of a legal culture based on five main pillars: family, education, society, the state, and the legal system. This model emphasizes the importance of synergy between law enforcement and moral development in accordance with the values of Divinity, Humanity, Unity, Deliberation, and Social Justice. Thus, the development of Pancasila legal culture is expected to realize a child criminal justice system that is humanistic, substantively just, and oriented toward social rehabilitation in accordance with the legal ideals of a Pancasila state of law.

Agatha Jumiati; Esti Aryani; Kesya Zhalibina Sunarto

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research analyzes the legal status of zakat within the state financial system and explores its potential integration as a sharia-based fiscal instrument in Indonesia through a comparative study with Malaysia. In Islamic law, zakat functions both as a religious obligation and as a mechanism for wealth redistribution aimed at achieving social justice. However, under Indonesia’s positive law framework, zakat is still treated as a socio-religious institution outside the formal state fiscal system, as stipulated in Law Number 23 of 2011 on Zakat Management. In contrast, Malaysia has successfully integrated zakat into its Islamic fiscal policy through the authority of the State Islamic Religious Council (MAIN), which holds legal legitimacy as a regional public body. This study adopts a normative and comparative legal approach by examining statutory regulations, Islamic legal doctrines, and zakat institutional practices in both countries. The findings indicate that the integration of zakat into Indonesia’s fiscal system is constitutionally permissible and does not conflict with Article 23A and Article 34 paragraph (1) of the 1945 Constitution, as it aligns with welfare state principles and the state’s responsibility toward poverty alleviation. The legal implications of such integration include the establishment of lex specialis regulating zakat as a sharia fiscal instrument, harmonization with state finance laws, and the strengthening of institutional legitimacy and accountability in zakat management. Therefore, zakat holds significant potential to become a core pillar of Islamic economic law that supports economic equity and enhances national fiscal resilience.

Riska Wirawan; Wirid Winduro

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze collaboration strategies in educational services and identify the challenges and implications of implementing collaborative governance at the District Education and Culture Regional Coordinator Office (Korwilcambidik) in Bener District, Purworejo Regency. The research method used is descriptive qualitative, with data collection techniques including interviews, observation, and document study. The research findings indicate that cross-sector collaboration between government, educational institutions, and the community serves as an adaptive strategy for improving the effectiveness of public services in the field of education. Although the collaboration has been successful, there are still obstacles such as the lack of a formal legal basis, low levels of trust between agencies, and differences in interests and limited resources. Factors such as collaborative leadership, open communication, and community participation play an important role in maintaining the sustainability of cross-sectoral cooperation. This research concludes that the implementation of collaborative governance in the education sector has the potential to become an effective, transparent, and sustainable model of government governance if supported by institutional commitment and a trust-based work culture.

Hery Dwi Utomo; Bulelani Thukuse

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The development of information technology has given rise to a new form of business transaction: the electronic contract. This contract form replaces the traditional process that requires a physical meeting between the parties. However, questions arise regarding the validity of e-contracts from the perspective of Indonesian civil law, specifically based on Article 1320 of the Indonesian Civil Code (KUHPerdata) and the provisions of Law Number 11 of 2008 concerning Electronic Information and Transactions (UU ITE). This research aims to analyze the validity of electronic contracts as legally binding agreements and to assess the extent to which the ITE Law can serve as their legal basis. Using a normative juridical legal research method, the research results show that e-contracts are valid and binding as long as they meet the requirements for the validity of an agreement under Article 1320 of the Civil Code, namely consent, capacity, a specific object, and a lawful cause. The ITE Law expands the recognition of electronic evidence and digital signatures as valid evidence in civil law. Thus, electronic contracts have the same legal force as conventional contracts, as long as they meet the principles of free will and the integrity of a reliable electronic system.

Intan Khusnatul Ibad

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to evaluate the public transportation service policy of Trans Jatim Bus Corridor 2, operating on the Mojokerto–Surabaya route, using the six evaluation indicators proposed by William N. Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. Employing a qualitative descriptive approach, data were collected through interviews, direct observations, and secondary data analysis. The findings reveal that the Trans Jatim Corridor 2 service has significantly contributed to improving accessibility and mobility for the people of East Java. In terms of effectiveness, the service meets transportation policy objectives by offering strategic routes, consistent schedules, and accessible bus stops. Efficiency is demonstrated through optimal utilization of limited fleets and operational costs, while still meeting high passenger demand. Regarding adequacy, the service is generally sufficient; however, overcrowding during peak hours indicates the need for capacity improvements. Equity is reflected in the widespread distribution of bus stops, although disparities remain in the availability of facilities and route information across several stops. The service shows high responsiveness through quick handling of passenger complaints via applications and social media. Additionally, service appropriateness is evident in its punctual operations supported by GPS-based monitoring and real-time information through the TRANSJATIM-AJAIB application. Overall, the evaluation shows that Trans Jatim Corridor 2 provides effective, efficient, and responsive public transport services, yet requires improvements in capacity and equitable distribution of facilities to achieve optimal service quality.

Rahmah Amanda; Hevana Rachel Marbun; Elly Nielwaty

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the contribution of the nighttime economy to the development of micro, small, and medium enterprises (MSMEs) in Pekanbaru City, particularly the culinary sector, which dominates nighttime economic activity. This research is motivated by the increasing public consumption at night, which shapes urban economic dynamics and requires effective public governance. The research method uses a qualitative approach through literature review and in-depth interviews with nighttime MSMEs to describe business conditions and governance challenges. The analysis is based on Adam Smith's Theory of Economic Growth, emphasizing capital accumulation, population growth, and technological advancement. The results show that nighttime economic activity generates high levels of consumption, which increases MSME income and enables capital accumulation for business development and product quality improvement. Urban population growth and the use of digital technology, including social media, delivery services, and digital payment systems, contribute to expanding market reach and improving business efficiency. However, MSME development in the nighttime economy remains constrained by limited access to capital, inadequate public infrastructure, and regulatory uncertainty. This study emphasizes the need for integrated local government policies.

Nur Hayati; Hilyatun Nisak; Siti nur Azizah; M.Misbahussuduri; Firza Agung Prakoso

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Employment agreements are essential legal instruments that regulate the rights and obligations of workers and employers in industrial relations, aiming to ensure legal certainty and balance. In practice, however, the implementation of employment contracts often faces challenges such as differing interpretations, unequal bargaining positions, and inconsistent application of labor regulations. These issues require an effective and constructive dispute resolution mechanism that can address contractual problems while preserving employment relationships. In the Indonesian labor law system, mediation is recognized as a key non-litigation mechanism facilitated by government-appointed mediators to help parties reach mutually acceptable solutions. This study examines the mediation mechanism for resolving employment agreement disputes in Indonesia and analyzes its role as an alternative to court proceedings that emphasizes deliberation, efficiency, and cooperation. Using a normative legal research method with statutory and conceptual approaches, the study analyzes relevant labor laws, mediation regulations, and legal doctrines through a comprehensive literature review. The findings show that mediation is conducted through structured stages, including dispute registration with labor authorities, mediator appointment, facilitated negotiations, and the formulation of agreements or written recommendations. Mediation effectively promotes consensual solutions, reduces procedural complexity, and encourages cooperative communication. It also supports the preservation of harmonious and sustainable employment relationships by prioritizing consensus over adversarial processes. Strengthening mediator competence and improving legal awareness among workers and employers are therefore crucial to optimizing the effectiveness of mediation in resolving employment agreement disputes in Indonesia.

Riskita Riskita; Muhammad Abdur rohim; Ni’matur Rohmah; Nur Faizah; Muslehatul Fa’izeh +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

Femi Zulfa Nurkheliza; Heni Siswanto; Dona Raisa Monica

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Attorney General's Office plays a strategic role as a neutral facilitator that initiates, leads, and oversees the peace process, from peace offers and mediation to the issuance of a suspension of prosecution based on Attorney General Regulation No. 15 of 2020, while still considering the best interests of children, the restoration of social relations, and the legal benefits for all parties. This approach is considered effective in minimizing the traumatic impact of formal judicial proceedings on children while encouraging the social reintegration of perpetrators. However, the implementation of restorative justice still faces internal obstacles, such as limited operational regulations, the understanding and capacity of law enforcement officials, and suboptimal infrastructure. On the other hand, external obstacles arise from low public awareness of the law, a tendency to demand severe punishment, and a culture that emphasizes pride, which hinders the acceptance of peaceful resolutions. This study emphasizes the importance of strengthening regulations, improving the competence of officials, optimizing the function of Restorative Justice Houses, and intensifying public awareness so that the application of restorative justice in cases of child abuse is not only a procedural alternative but truly functions as a fair and sustainable recovery mechanism.

Cecep Bihar Aftarudin; Arihta Esther Tarigan; Elianta Ginting

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Muhammad Maulana Nazril; M. Faishal Fadhlurrahman; Fayzah Nazmah; Novita Ayu Fitri Wulandari; Muhammad Aulia Rahman +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

Achmad Rizky Airlangga; Faiq Muhammad Zufar; Syahputra Aditya Kusrin Surbakti

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Ikhwan Nur Ramadhan; Damar Arrya Akbar A; Fajar Kurniawan; Herdandi Bagus A.P.

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study explores how the drafting process of the Bill (RUU) for the Revision of the Indonesian National Armed Forces (TNI), which was approved to become Law Number 3 of 2025, occurred amidst massive public protests, with an emphasis on violations of the principles of openness, participation, and accountability as regulated in the 1945 Constitution and Law Number 12 of 2011 concerning the Formation of Legislative Regulations. The public's rejection illustrates the potential for abusive law making, threats to civilian dominance, and the possibility of a return to the dual function of the military from the New Order period, supported by protests, petitions from civil society organizations such as NU, WALHI, and KONTRAS, as well as an application for constitutional review to the Constitutional Court. Adopting the perspective of Habermas’s theory of deliberative democracy and Weber’s concept of legitimacy, this research asserts that the argument for the annulment of this Bill is growing stronger, in order to uphold democratic law making and the protection of human rights.

Hanggara Yoga Adhitama; Yulies Tiena Masriani

Jurnal Akta Notaris 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Penelitian ini membahas akibat hukum dari penggunaan kuasa jual yang dipalsukan dalam proses balik nama sertipikat hak atas tanah oleh pihak ketiga yang bekerja sama dengan Pejabat Pembuat Akta Tanah (PPAT), sebagaimana tercermin dalam Putusan Pengadilan Negeri Jakarta Barat Nomor 249/Pid.B/2022/PN.Jkt.Brt. Permasalahan utama yang dikaji adalah bagaimana pertanggungjawaban pidana terhadap pelaku pemalsuan kuasa jual, kedudukan hukum sertipikat yang telah dibalik nama berdasarkan kuasa palsu, serta perlindungan hukum bagi pemilik tanah yang dirugikan. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, dan studi kasus. Hasil penelitian menunjukkan bahwa pemalsuan kuasa jual untuk balik nama sertipikat merupakan tindak pidana yang menimbulkan konsekuensi hukum tidak hanya bagi pelaku utama, tetapi juga bagi PPAT yang lalai dalam menjalankan kewenangan jabatannya. Sertipikat yang telah dibalik nama berdasarkan akta palsu dapat dibatalkan demi hukum karena cacat administratif dan bertentangan dengan asas kepastian hukum. Pemilik berhak memperoleh perlindungan hukum berupa pemulihan hak atas tanah maupun ganti kerugian. Kesimpulan dari penelitian ini adalah pentingnya pengawasan terhadap pelaksanaan kewenangan PPAT serta kehati-hatian dalam proses balik nama sertipikat untuk menjamin kepastian dan perlindungan hukum dalam bidang pertanahan.

Fairuz Sabiq; Muhammad Himmatur Riza; Masjupri Masjupri; Andi Mardian

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The determination of the beginning of the lunar month is an important issue in religious practice and the establishment of the Hijri calendar in Indonesia. The diversity of imkan rukyat criteria used across countries necessitates an evaluation of international standards, including the 2016 Turkish Criteria, which are considered more progressive with parameters of a minimum crescent altitude of 5° and an elongation of 8°. This article examines the relevance of the 2016 Turkish Criteria within the astronomical and jurisprudential context of Indonesia, as well as its implications for the process of determining the beginning of the lunar month by the government and Islamic organizations. Through literature review, comparative astronomical analysis, and examination of hisab–rukyat practices in recent years, this study finds that the 2016 Turkish Criteria exhibit strong astronomical consistency and can enhance calendar predictability. However, its application in Indonesia may lead to discrepancies with the government’s criteria, which currently require a crescent altitude of 3° and an elongation of 6.4°. These implications include potential differences in month beginnings, the need for harmonizing criteria, and the importance of dialogue between national and international astronomical authorities. This study recommends strengthening astronomical and jurisprudential assessments prior to adopting new criteria and encourages the integration of global data to improve the accuracy of the Hijri calendar in Indonesia.

Siti Kasiyati; Abdullah Tri Wahyudi; Muhammad Julijanto; Muhammad Taufiq

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyse the development and compare the legal politics of the Religious Court in Indonesia and Turkey. This study is library research with an interdisciplinary approach to historical-legal and comparative law research. This study presents a historical-legal perspective and a comparative analysis of the law to obtain similarities and differences in the legal politics of the Religious Court in Indonesia and Turkey. The legal politics of the Religious Court in Indonesia are divided into pre-Colonial, independence, and reform periods. In Turkey, the Religious Court is divided into three periods: before the Tanzimat, after the Tanzimat, and during Mustafa Kemal Atatürk's reforms. A comparative analysis of the law found that the Religious Courts in Indonesia and Turkey initially applied Islamic law. Still, later restrictions were placed on it in an attempt to abolish it. The difference is that the Religious Court in Indonesia still enforces Islamic law as a positive law in certain fields and regions. The Religious Court in Turkey was abolished and replaced by a regular Court based on European law. The existence of the Religious Court in Indonesia demonstrates the success of legal pluralism, while legal secularism has shifted legal pluralism in Turkey.

Muh Fadli Faisal Rasyid

Proceeding of the International Conference on Law and Human Rights 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The integration of artificial intelligence (AI) in forensic investigation has significantly transformed the analysis and authentication of digital evidence. This paper explores the role of AI technologies, specifically machine learning and deep learning algorithms, in examining digital evidence from various sources, including computers, mobile devices, and network systems. We provide an in-depth analysis of current AI-based forensic tools, their efficiency in evidence authentication, and the challenges they face regarding legal admissibility. Our findings indicate that AI-powered forensic systems can detect digital evidence tampering with 94.7% accuracy, drastically reducing analysis time from weeks to hours. However, challenges remain, particularly in areas such as algorithmic transparency, bias prevention, and ensuring the integrity of the chain of custody. This research offers a framework for incorporating AI in forensic laboratories, while also addressing crucial legal and ethical concerns to ensure the admissibility of AI-analyzed evidence in court. These considerations are essential for the widespread acceptance and use of AI in forensic investigations.

Putri Kholina Aprilia Sari; Sigit Irianto

Jurnal Akta Notaris 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Notaris merupakan pejabat umum yang memiliki kewenangan untuk membuat akta autentik sebagai alat bukti dengan kekuatan hukum sempurna. Namun dalam praktik, notaris tidak jarang terseret perkara pidana ketika akta yang dibuatnya digunakan sebagai sarana tindak pidana. Fenomena tersebut tampak dalam Putusan Mahkamah Agung Nomor 379 K/Pid/2021.Rumusan masalah dalam penelitian ini meliputi: 1.Apa saja faktor-faktor yang menjadi sebab adanya tindak pidana penipuan dalam pembuatan akta perjanjian pengikatan jual beli?2.Apa dasar pertimbangan hakim dalam memutuskan perkara Nomor 379 K/PID/2021?3.Bagaimana akibat hukum pertanggjungjawaban pidana dalam tindak pidana penipuan pembuatan akta perjanjian pengikatan jual beli dari putusan Nomor 379 K/PID/2021?Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan kasus dan perundang-undangan. Spesifikasi penelitian bersifat deskriptif analitis, dengan sumber data berupa bahan hukum primer (putusan pengadilan, peraturan perundang-undangan), bahan hukum sekunder (literatur, doktrin), serta bahan hukum tersier sebagai penunjang. Analisis dilakukan secara kualitatif dengan menguraikan norma hukum yang relevan serta penerapannya.

Mutiara Yusdhiana; Johan Erwin Isharyanto

Jurnal Akta Notaris 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

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

Anang Ardiansyah; Setiyowati

Jurnal Akta Notaris 2025 Program Studi Magister Kenotariatan Fakultas Hukum UNTAG Semarang

Kasus pembatalan Akta Hibah berdasarkan Putusan mahkamah agung nomor 1101 PK/Pdt/2022, Bahwa berdasarkan hasil pemeriksaan fakta perkara dan penerapan hukumnya telah benar bahwa sebagai seorang orang tua atau ibu berhak untuk membatalkan hibah sesuai dengan hukum keluarga khususnya Pasal 1688 KUH Perdata yaitu apabila penerima hibah telah melakukan perbuatan melawan hukum (PMH). Rumusan Masalah dalam penelitian ini adalah: 1) Faktor yang menjadi penyebab pembatalan Akta Hibah oleh pemberi hibah berdasarkan Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ? 2) Bagaimana akibat hukum atas pembatalan Akta Hibah yang di buat oleh Pejabat Pembuat Akta Tanah (PPAT) dalam kasus Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ?  3) Apa pertimbangan Hukum oleh Hakim dalam memutuskan Perkara  tentang Pembatalan akta hibah berdasarkan Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ? Penelitian ini menggunakan pendekatan yuridis normatif, dengan sumber data Sekunder, metode analisis data dengan menggunakan analisis kualiatif.