Indonesian Law Research Articles

Concerns Over the Protection of Taxpayers’ Privacy Data on The Core Tax Administration System

The modernization of tax systems like Indonesia’s Core Tax Administration System (CTAS) offers potential benefits like increased efficiency and effectiveness. However, it also raises significant concerns about the protection of sensitive taxpayer information. This article explores these issues, analyzing the data protection laws in Indonesia, the possible dangers associated with gathering and handling taxpayer information in CTAS, and the strategies to reduce these risks. The article concludes that although CTAS offers numerous advantages, strong data protection measures, including clear regulations, robust security protocols, and transparency, are crucial to ensure taxpayer trust and the overall success of the system. In other words, While the Core Tax Administration System in Indonesia has great potential to optimize tax administration processes, resulting in improved efficiency and effectiveness.it is imperative to implement strong data protection measures alongside it to ensure taxpayer privacy is protected. This requires a comprehensive approach that includes clear regulations, strong security protocols, transparency, and accountability. By making the protection of taxpayer privacy a top priority, Indonesia has a chance to create a tax system that is trustworthy, efficient, and respectful of people’s basic rights.

Criminalization of Service Users and Traditional Commercial Sex Workers in Indonesia

The urgency of law enforcement against service users and traditional commercial sex workers in Indonesia in handling the increasingly rampant practice of prostitution. Despite government efforts to discourage involvement in prostitution, the lack of specific regulations in Indonesian law has allowed service users of prostitution to avoid appropriate legal consequences. This research aims to criminalize both traditional commercial sex workers and service users using a legislative approach, conceptual approach, and comparative legal approach to address criminal issues faced by traditional commercial sex workers and users in Indonesia, one of which is the criminalization of all individuals involved in such practices, such as service users of prostitution who are not clearly regulated, although the government has made efforts through existing local regulations. The type of research used is juridical-normative or often referred to as doctrinal legal research. Several regions in Indonesia, such as DKI Jakarta, Indramayu Regency, Tangerang City, Denpasar City, Badung Regency in Bali, Batam City, and Bandung Regency, have issued local regulations criminalizing service users of prostitution in their respective areas. However, these regulations vary and impose lenient penalties on commercial sex workers and service users. Therefore, we need to study the Netherlands in addressing issues related to prostitution, which can ensnare both perpetrators and commercial sex workers.

MANAGING INDONESIAN DATA BREACH NOTIFICATION IN THE FINANCIAL SERVICES SECTOR: A CASE FOR ONE-STOP NOTIFICATION MODEL

As a business of trust, the banking and financial services industry must protect its reputation to ensure consumer’s confidence. However, recent adoption of emerging internet communication technologies (ICT) have introduced new risks and challenges, such as safeguarding systems from cyberattacks and protecting consumer’s personal data. Cyberattacks, especially ransomware have shed new light on the importance of privacy and security throughout the banking and financial industry’s digitization efforts. Any organisation affected by cybersecurity attacks must face a twofold legal question. First, whether or not there has been a violation of the legal security requirements? Second, is to determine whether the attack triggers Data Breach Notification to the Data Protection Authority and/or Data Owners. This paper examines the complexity of maintaining security obligations under Indonesian Law (UU ITE, UU PDP, RPP PDP, and other relevant regulations) while also highlighting the common challenges in steering Data Breach Notification, with an enhanced perspective of the European General Data Protection Regulation (EU GDPR) practices. To address the challenges of patchwork data breach notification requirements in Indonesia, this paper proposes a proactive approach by Indonesia’s future Personal Data Protection Authority in creating a one-stop notification model to enable effective data breach incident management and notification.

Legal Politics and Data Protection in Indonesia: A Case Study of the National Data Center Hacking

Introduction: This article analyzes the politics of law and data protection in Indonesia through a case study of the hacking of the National Data Center. The incident highlights significant vulnerabilities within the national data protection framework and the legal implications arising from such breaches, emphasizing the urgent need for robust legal measures to safeguard sensitive information.Purposes of the Research: The purpose of this article is to thoroughly evaluate legal policies related to data protection in Indonesia, examining the challenges and opportunities for improvement. By focusing on the hacking incident of the National Data Center, the study aims to provide insights into potential policy enhancements to better protect data in an increasingly digital world.Methods of the Research: This research employs normative research methods with a comprehensive case study approach. Data is obtained through detailed analysis of legal documents, pertinent regulations, and relevant literature. This methodology aims to offer an in-depth understanding of the current state of data protection policies in Indonesia and identify areas requiring legislative and regulatory improvements.Results of the Research: The findings reveal that current data protection policies in Indonesia are insufficient to counter advanced hacking threats. This study offers recommendations for strengthening regulatory frameworks and implementing tighter supervision to enhance national data security. It introduces a new perspective on the dynamics of data protection law politics in Indonesia, contributing to the broader discourse on data security.

Reform of Article 46 Paragraph (3) Letter C of the Broadcasting Law Regarding the Phrase "Prohibition of Advertisements Demonstrating the Form of Cigarettes": Comparative Study With Singapore

<em>This study has been motivated by the weaknesses in the formulation of the Article 46 Paragraph (3) Letter c of Broadcasting Law No. 32 of 2002, which bans only those cigarette ads showing the shapes of cigarettes and leaves room for the tobacco industry to practice indirect advertisement. The focus of this research is to assess the enforcement of limitations on cigarette promotion in broadcasting law and to explore the legal modification of c of Broadcasting Law Article 46 paragraph 3. The method of the study is a normative juridical approach and comparative law method. The findings reveal that current laws in Indonesia have been ineffective in controlling the increase of the smoking population, among the youth in particular, due to a number of issues that the tobacco industry exploits. In contrast, smoking problems are much less prevalent in Singapore which has imposed more stringent policies. Most importantly, the research also discusses that ineffective regulation in Indonesia results from poor enforcement and light punishments offered for violations of the law. Therefore,there is need for restructuring section Article 46 Paragraph (3) Letter c of the Broadcasting Law, by promoting a bitter pill approach towards cigarette advertising, in addition to the current ineffectual position interrogated, to enhance public health.</em>

UNRAVELING JUSTICE: THE EVOLVING LANDSCAPE OF CRIMINAL LAW IN THE MODERN ERA

This study investigates the evolution of criminal law in Indonesia, focusing on the impact of technological advancements, social shifts, and political changes on the justice system. Utilizing a qualitative research design, including in-depth interviews with legal experts and practitioners, as well as comprehensive document analysis, the research reveals significant trends and patterns in recent legal reforms. Findings indicate that the introduction of procedural standards, such as those outlined in Regulation No. 6 of 2019, has enhanced the transparency and efficiency of criminal investigations. Additionally, the shift towards rehabilitative and restorative justice approaches reflects changing societal attitudes towards crime and punishment. However, challenges persist in fully implementing these reforms and integrating technological advancements into existing legal frameworks. The study concludes that while these reforms contribute positively to the justice system, further research is needed to assess their long-term impacts and practical applications. Recommendations for future research include examining the effectiveness of restorative justice practices and the integration of emerging technologies. For legal practitioners, adapting to these changes and incorporating new technologies and rehabilitative approaches into legal practice are crucial for improving justice outcomes. This research provides valuable insights into the ongoing transformation of criminal law and offers guidance for both scholarly inquiry and practical application in the field of criminal justice.

Privacy Protection Guarantee For Data Hacking Victims According To Indonesian Law

Personal data leaks have become one of the major issues in cybercrime. The government has attempted to overcome this issue by implementing Law on Personal Data Protection (UU PDP) and establishing law enforcement agencies for Personal Data Protection. Despite the existence of laws that regulate and agencies responsible for this issue, personal data leaks still occur frequently. One of the cases was the leak of customer data from Bank Syariah Indonesia (BSI). This study analyzes the assurance of privacy rights concerning data managed by Big Data Controllers under the Personal Data Protection Law and identifies legal actions that victims of data hacking due to the data controller’s negligence regarding the Big Data security systems. This research uses normative juridical methods with a descriptive-analytical approach. The results of the research show that Indonesia has regulations to protect the privacy rights of its citizens, specifically in the Personal Data Protection Law which regulates actions and restoration of the right to privacy if data leaks occur by the limitations of this article.

Juridical Analysis of the Handling of Terrorism Crime

The research aims to study the police's countermeasures for dealing with acts of terrorism in Cirebon Regency, Indonesia. This study uses a normative juridical approach, focusing on analyzing legal regulations and their application in practice. The study identifies that although laws and regulations such as Law Number 5 of 2018 provide a strong legal basis, implementation still faces challenges related to the effectiveness of coordination between law enforcement officials and intelligence agencies. The findings of this study also contribute to the development of law and public policy in Indonesia by providing a solid academic foundation to support necessary regulatory changes or adjustments. The results of this analysis can help policymakers in formulating more responsive and adaptive strategies in dealing with the threat of terrorist, so as to create a stronger legal system and be able to protect society more comprehensively.

Legislative Legal Politics of Inheritance Law in Indonesia

This article is the result of research on the legal politics of inheritance law legislation in Indonesia. This study employs normative research methods, focusing on literature review and legal documents to understand the principles and regulations in force. Through the approach of case analysis, legislative analysis, and an examination of legal politics in Indonesia, the research delves into the relevant aspects. Data analysis was used to identify and understand legal norms related to inheritance distribution within the systems of customary law, Islamic law, and civil law in Indonesia. The research findings indicate that there are still many cases of inheritance disputes in Indonesia due to the ongoing discrepancies between Islamic law and customary law, civil law and Islamic law, as well as customary law and Islamic law, which leads to conflict. This can be observed through the increasing number of cases submitted regarding inheritance disputes, whether in religious courts, district courts, or handled through customary law mechanisms in Indonesia each year. However, civil law can be considered an alternative in addressing inheritance law issues in Indonesia. This is evident in the civil inheritance distribution system, which is considered fair, without discrimination between men and women

The fading social trust capital due to cybercrime in e-commerce transactions in Indonesia: the perspective of the electronic information and transaction law

Trade through electronic systems (e-commerce) is a prominent innovation of this current era. The growth of e-commerce in Indonesia is the highest in the world. Even so, there are threats to security in e-commerce due to cybercrimes, especially system interference. This leads to society’s fading trust to e-commerce businesses as a social capital. The Indonesian government has carried out efforts to prevent and handle cybercrimes through stipulations of the Law on Electronic Information and Transaction. Unfortunately, cybercrimes, especially disturbances to the electronic system, still rampantly happen Therefore, this research focuses on how far the Indonesian Law on Electronic Information and Transaction can reach that cybercrime. This was normative legal research which was a form of doctrinal legal research. It employed a data searching method in the form of library research, i.e., studying primary and secondary legal sources and analyzing them using the descriptive qualitative method with deductive logic. Results of this research showed that the Indonesian Law on Electronic Information and Transaction which keeps on experiencing amendments has not reached cybercrimes, especially crimes related to disturbances to the electronic system (system interference). It is not yet effective in guaranteeing the security of e-commerce transactions, leading to the fading of trust as a social capital. The amendment of the Law on Electronic Information and Transaction must be followed with the amendment of its implementing laws. Society must also be introduced to the importance of the Indonesian Law on Electronic Information and Transaction through massive and intensive education programs.

Criminal Liability by the Company in the Implementation of Occupational Safety and Health Management System

The purpose of this research is to find out how companies can be held accountable for their violations of the occupational safety and health management system. This research was conducted qualitatively using empirical data and legal sources of legislation. This research was conducted at the South Sulawesi Provincial Manpower Office and BPJS Employment Makassar City Branch. The results show that businesses can be criminally liable if they commit errors or omissions, such as not reporting work accidents, not registering employees in the BPJS employment social security program, and not having OHS certification for employees and operators. Criminal liability accepted by organisations includes imprisonment. In addition to criminal penalties, companies may also face administrative reprimands or fines. If companies do not implement an Occupational Safety and Health Management System, they must receive a warning. If the company does not follow the warning, the Indonesian Law No. 8 of 1981 on Criminal Procedure Law will be applied, in accordance with the provisions in PERMA No. 13 of 2016 on Procedures for Handling Criminal Cases by Companies. Companies that do not implement the Occupational Safety and Health Management System will be subject to imprisonment for a maximum of 3 months according to Article 15 of Law No. 1 of 1970 on Occupational Safety and Article 186 of Law No. 13 of 2003 on Labour.

Penarikan Royalti Hak Cipta Sebagai Wujud Jaminan Fidusia Berdasarkan Hukum Positif di Indonesia

The development of human civilization has given birth to a creative economy that is developing simultaneously. Copyright is one type of Intellectual Property that is given to creators and other parties who have rights to their creations to utilize exclusivity both economically and morally. Indonesian laws and regulations have been able to adjust to economic developments. However, in its implementation there are still gaps in terms of the withdrawal of copyright royalties as objects of fiduciary guarantees. This study aims to determine and identify the optimization of regulations for the implementation of copyright royalties as fiduciary guarantees based on positive law in Indonesia. This study was conducted using a normative juridical approach method, by conducting research through literature as the main research material. Based on the research conducted, it was found that although regulations have regulated copyright to be used as objects of fiduciary guarantees, there needs to be optimization of regulations and collaboration between the government and related institutions along with the development of the creative industry era.

Evaluasi Penerapan PSAK 24 tentang Imbalan Kerja dan Dampaknya pada Laporan Keuangan Perusahaan Sektor Jasa Kesehatan: Studi Kasus pada PT KMU

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodology: Qualitative descriptive research was conducted through interviews, observations, and documentation. Results: As a consequence of this study, PT KMU put into effect PSAK 24 of 2018 in compliance with both Indonesian laws and financial accounting standards. PT KMU offers employees full openness and access to information on perks. Applying PSAK No. 24 in 2018 creates deferred tax assets and affects the company's profit margin. Limitations: The limitations of this research are that the interviews with PT KMU informants were conducted simultaneously, and the list of interview questions between informants was the same. Contribution: This research advances our knowledge and comprehension of how to use PSAK 24 of 2018 in compliance with relevant laws and regulations as well as Indonesian Financial Accounting Standards.

The Stand Of Electronic Evidence In Cyber Crime Law Enforcement In Indonesia

Crime in the cyber world certainly has a significant impact. People think that Indonesia has a Criminal Code that cannot cover crimes in cyberspace, which is a new crime. This is what makes the government have to issue regulations regarding cyber crime or cyber crime. With regard to enforcing cybercrime law, of course, a regulation is needed in positive law. It also regulates the punishment and how the evidence for cyber crimes and the position of electronic evidence are. This research method uses the normative method. The existence of electronic evidence in proving cybercrime has been alluded to in Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Information and Electronic Transactions. In Article 5 of Law Number 11 of 2008, it explicitly mandates that "Electronic Information and/or Electronic Documents and/or their printouts are valid legal evidence". This can be interpreted that electronic documents are considered legally valid according to positive law in Indonesia. However, in the amendment to the elucidation of Article 5 paragraph (1) regulated in Law Number 19 of 2016, it is explained that the existence of Electronic Information and/or Electronic Documents is binding and recognized as valid evidence to provide legal certainty for the Implementation of Electronic Systems and Transactions Electronic, especially in proving and matters relating to legal actions carried out through Electronic Systems.

Harmonization of Legal Systems: Analysis of the Relationship between the Principle of Restorative Justice and Criminal Procedure Law (Kuhap) in Indonesia

Harmonization of Legal Systems: Analysis of the Relationship between the Principle of Restorative Justice and Criminal Procedure Law (Kuhap) in Indonesia

THE LEGAL STATUS OF UNCERTIFIED LAND IN INDONESIA: CHALLENGES AND PATHWAYS TO OWNERSHIP CERTIFICATION UNDER AGRARIAN LAW

Every individual has the right to private property, and these rights cannot be taken arbitrarily. Before the enactment of the Basic Agrarian Law (UUPA) in Indonesia, a dualism in agrarian regulations existed, leading to various forms of land tenure. One such form is "girik," a document associated with generational land ownership, often without an official land certificate. Girik land is typically inherited and lacks formal certification, creating potential legal complications. This research employs normative juridical methods, focusing on secondary data to examine the legal status of girik as land ownership evidence under Indonesian agrarian law. The study addresses two key questions: (1) What is the legal standing of girik as proof of land ownership under Indonesian agrarian law? and (2) How can the status of girik land be converted into a formal certificate of ownership? Findings reveal that the UUPA does not recognize girik as valid proof of ownership, as confirmed by Supreme Court Decision No. 34/K/Sip/1960. The research underscores the importance of formalizing girik land to prevent future legal disputes.

Pertanggungjawaban Hukum Pengelola Arisan Online Bermodus Investasi Yang Menimbulkan Akibat Hukum

Online lottery is an activity carried out by several people by utilizing the development of technological advances and information by using smartphones in its implementation. Recently, online lottery has been highlighted because it has caused legal consequences, including losses suffered by members, promises of attractive investments and used as a basis for committing criminal acts. The problem that becomes a case in relation to online lottery is the form of responsibility and legal efforts in overcoming it. This research aims to find out the criminal and civil responsibilities of the perpetrators of online lottery who use the argument of investment in deceiving their victims so that the best legal efforts can be found in overcoming this problem. To discuss the related problems, the author formulates them into two problem formulations: first, how is the regulation of online lottery according to positive law in Indonesia and second, how is the legal responsibility of online lottery managers with the investment mode that causes legal consequences. This research uses normative legal research. This normative legal research collects legal materials from primary legal materials, secondary legal materials and tertiary legal materials which are then collected and analysed and then described through a statute approach and case approach. The result of this research is that there is no specific regulation of online lottery according to positive law in Indonesia. However, it can be interpreted that online lottery is an agreement made based on Articles 1330 and 1338 of the Civil Code and is related to the principles and objectives regulated in Articles 3 and 4 of Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 concerning Electronic Information and Transactions.

Problematika Kejurusitaan dalam Menangani Perkara Pada Kantor Pengadilan Agama Kabupaten Bangli

The legal system in Indonesia is based on colonial, ethnic and religious law. This regulation forms the basis for all court decisions, including general courts, state administrative courts, and religious courts. As for the problems: 1) How is the process for implementing jurors based on article 103 of the Republic of Indonesia Law Number 7 of 1989 concerning Religious Courts at the Bangli Regency Religious Court office? 2) What are the inhibiting factors for adversity in handling cases at the Bangli Regency Religious Court office? The purpose of this study is to understand the implementation of jursita based on article 103 of Law No. 7 of 1989 concerning the Religious Courts at the Bangli District Religious Court and to understand the supporting and inhibiting factors of slump at the Bangli Religious Courts, to then find a solution. This study uses empirical methods. Empirical method used by the writer based by the data obtained by the writer from those people whom directly connected with the case matters written on the subject of this study. The bailiff must comply with the direction of the Chief Justice and submit announcements, reprimands, and court decisions in accordance with statutory provisions. If the parties do not provide accurate information, bailiffs may experience difficulties in carrying out their duties. However, they can still be informed about subpoenas by the local village head.

Juridical Analysis of Build Operate Transfer Agreements at the Mataram Mall Building

The purpose of this research is to identify and analyze the regulation of Build Operate Transfer (BOT) agreements in positive law in Indonesia and the legal issues in the BOT agreement between the Mataram City Government and PT Pacifik Cilinaya Fantacy. The research method used is normative legal research with a legislative approach and a conceptual approach. The types of data used include secondary and primary data. Secondary data consists of literature sourced from primary, secondary, and tertiary legal materials. The regulation of Build Operate Transfer is essentially the same as general contract regulations, which are governed by the third book of the Civil Code regarding obligations. Additionally, Build Operate Transfer is also regulated by several other regulations, including: Government Regulation No. 27 of 2014, Presidential Regulation No. 13 of 2010, Minister of Finance Regulation No. 78/PMK.06/2014, and Minister of Finance Regulation No. 02/PMK.06/2008 concerning the Appraisal of State-Owned Assets. The legal issue in this Build Operate Transfer agreement is that PT Pacifik Cilinaya Fantacy failed to comply with and PT Pacifik Cilinaya Fantacy regarding the management of the APHM Cilinaya Area. PT Pacifik Cilinaya Fantacy did not fulfill its obligation to pay royalties to the Mataram City Government from 2016 to 2019.

Eksistensi Container House sebagai Objek Jaminan Berdasarkan Hukum Jaminan di Indonesia

Container house is a building made of used containers hich is a movable object that can be modified into a house or residential place that is an immovable object. Therefore, if the owner of the Container house ants to collateralize the container it ill cause a gap between positive law and social facts related to hat collateral law ill be charged against the Container house. so the purpose of this study is to analyze the status of the container house in the perspective of existing laws in Indonesia and in the status of the container can the container house be used as a collateral object. The method used in this research is normative research method. The result of the research is that first, a container house is a movable object ith the characteristics of a physical building made from containers that does not require construction ork so it does not require a construction permit, can be transferred and has economic value. However, normatively, there are no laws and regulations governing it so that its ownership has no guarantee of legal certainty. Second, container houses can be charged ith fiduciary guarantees, so the execution of container houses is carried out in accordance ith Article 15 paragraph (2) of the UUJF if there is consent from the fiduciary. However, if the fiduciary grantor does not agree to surrender the object of the fiduciary guarantee, then the execution is carried out based on the Constitutional Court Decision Number 18/PUU/XVII/2019, namely through a court order.