Universitas Narotama Surabaya (UNNAR): Journals
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ASPEK HUKUM DAN PENYELESAIAN SENGKETA HIBAH TANAH DALAM PERSPEKTIF KUHPERDATA DI INDONESIA ATAS PUTUSAN PENGADILAN NEGERI NOMOR 109/Pdt.G/2009/PN.MTR DAN 17/Pdt.G/2021/PN.Klb
Full text linkThis study aims to analyze the legal aspects of land grants (hibah tanah) within the framework of the Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata or KUHPerdata), with particular emphasis on two judicial decisions: District Court of Mataram Decision No. 109/Pdt.G/2009/PN.MTR and District Court of Kalabahi Decision No. 17/Pdt.G/2021/PN.Klb. The research adopts a normative legal method using statutory, conceptual, and case approaches. The findings reveal that although both courts relied on the same legal provisions of the Civil Code, their reasoning diverged significantly. The Mataram court prioritized formal validity and the evidentiary strength of the notarial deed, reflecting a legal-formalist orientation. In contrast, the Kalabahi court annulled part of the grant to safeguard the legitime portie, thereby emphasizing substantive justice and protection of heirs’ rights. This divergence highlights the lack of consistency in the judicial application of inheritance and land grant provisions, which in turn undermines legal certainty. The study argues that harmonization of jurisprudence is essential to balance legal certainty with fairness, ensuring that land grant disputes are resolved not only in line with formal legal rules but also with sensitivity to social justice and familial equity.
Keywords: land grant, Indonesian Civil Code, legitime portie, land dispute, comparative judgmen
RELASI KONSEPTUAL ILMU NEGARA DAN PENGANTAR ILMU HUKUM DALAM SISTEM PENDIDIKAN HUKUM INDONESIA
Full text linkThis study examines the conceptual relationship between State Science (Staatslehre) and Introduction to Legal Studies (PIH) as two foundational courses in Indonesian legal education. The central problem addressed is why two disciplines that conceptually support each other are consistently treated as independent entities in the curriculum, and what the intellectual consequences of this separation are. This study employs normative legal research methodology using conceptual and comparative approaches. Primary legal materials include statutory provisions relevant to the formation of Indonesia's rechtsstaat, while secondary legal materialsencompass literature in constitutional law theory, state theory, and legal philosophy from verifiable sources. The findings demonstrate that State Science and PIH stand in a coconstitutive relationship: State Science provides the ontological foundation for why the state has authority to create and enforce law, while PIH explains how that authority is actualized within a positive norm system. The concept of the rechtsstaat constitutes the strongest intersection point between them. The existing pedagogical separation produces a structural comprehension deficit in law students, and this study argues that curricular integration is not merely a pedagogical preference but a requirement of epistemological coherence.
Keywords: State Science, Introduction to Legal Studies, Staatslehre, Rechtsstaat, Normative Legal Educatio
KONSTRUKSI PENGAMPUNAN PAJAK PAJAK PENGHASILAN (PPh) Pasal 23 DI INDONESIA
Full text linkTax plays a crucial role as a primary instrument in supporting national development, serving as one of the main pillars of state revenue. Among the various tax instruments, Income Tax (PPh), particularly Article 23 (PPh 23), holds significant importance because it governs the withholding of tax on income derived from capital, services, rent, and certain types of rewards or appreciation. The implementation of PPh 23 is intended to ensure fairness, expand the tax base, and prevent tax evasion through third-party withholding mechanisms. However, in practice, challenges remain regarding the effectiveness and compliance of PPh 23, especially due to differing interpretations of taxable objects and the lack of awareness among taxpayers. To address these issues, the tax amnesty policy has emerged as an essential fiscal instrument aimed at improving voluntary compliance, expanding the taxpayer database, and strengthening the legal construction of PPh 23. Indonesia has previously implemented this policy through Law Number 11 of 2016 concerning Tax Amnesty, which provided an opportunity for taxpayers to disclose unreported assets with the promise of certain benefits and legal certainty. This study employs a normative legal research method with a statutory and conceptual approach to analyze the regulatory framework of Income Tax Article 23 in relation to tax amnesty. The objective is to explore how tax amnesty contributes to enhancing taxpayer compliance and reinforcing the legal certainty of PPh 23 enforcement within Indonesia’s tax system.
Keywords: Construction, Tax Amnesty, Income Tax Article 23
 
KEDUDUKAN NEGARA SEBAGAI KREDITOR ATAS UTANG PAJAK DAN PINJAMAN BADAN USAHA MILIK NEGARA (BUMN) DALAM PERSPEKTIF HUKUM KEPAILITAN DI INDONESIA
Full text linkBankruptcy in State-Owned Enterprises (SOEs) has raised debates, especially regarding the position of the State as a creditor of tax debts, subsidies, and loans. In practice, bankruptcy not only involves the relationship between debtors and private creditors, but also involves the State's fiscal interests stemming from tax obligations and various forms of public financing. A fundamental issue arises when the bankruptcy estate of an SOE is insufficient to pay off all obligations, necessitating a determination of the priority order of payment among creditors. At this point, the question arises whether State creditors with claims on taxes and loans have a higher position than private creditors, including other secessionist and preferred creditors. Bankruptcy law in Indonesia through Law No. 37/2004 on Bankruptcy and PKPU (Bankruptcy Law), the Civil Code, and tax regulations provide a legal basis for the classification of creditors, namely separatist, preferred, and concurrent creditors. However, the position of the State's debt in this structure is still subject to various interpretations. Tax debts are explicitly classified as State receivables that enjoy preferential rights, but these rights remain under the position of separatist creditors that have material security. Meanwhile, the position of loans and subsidies from the State to SOEs has not been strictly regulated, giving rise to potential legal uncertainty in the bankruptcy process. This research is a normative legal research through a statutory approach and conceptual approach.
Keywords: BUMN, Creditors, Bankruptcy, Priority of Payment
Integration of Islamic Law in Global Trade Transactions in The Digital Era; Normative and Comparative Study
Full text linkDigital-based global trade has transformed cross-border transactions into an ecosystem that relies on electronic contracts, online marketplaces, fintech payment channels, algorithmic mediation, and cross-jurisdictional data flows. This transformation raises legal issues regarding the validity of agreements, Sharia compliance, consumer protection, data governance, platform accountability, and cross-border enforceability. This undergraduate legal research examines the integration of Islamic law in global trade transactions in the digital era through normative and comparative approaches. This study analyses muamalah principles, particularly the prohibitions on riba (usury), gharar (uncertainty), and maysir (gambling), and uses maqasid al-sharia as an evaluative framework to assess whether digital trade practices protect property, honour, and justice (Al-Shatibi, 2004). The analysis is compared with Indonesian positive law governing the digital economy, including Government Regulation Number 80 of 2019 concerning Trade Through Electronic Systems, Law Number 1 of 2024 as the second amendment to the Electronic Information and Transactions regime, Law Number 27 of 2022 concerning Personal Data Protection, and Law Number 8 of 1999 concerning Consumer Protection (Republic of Indonesia, 1999; 2019; 2022; 2024). This research also aligns Sharia norms with international instruments that facilitate the recognition of cross-border electronic communications based on functional equivalence, namely the UNCITRAL Model Law on Electronic Commerce and the UN Convention on Electronic Communications in International Contracts (UNCITRAL, 1996; United Nations, 2005). A comparative study of literature indexed in Google Scholar, SINTA, and Scopus shows that previous research often positioned Sharia compliance as a conceptual checklist, while recent Scopus studies emphasize the importance of trust, governance, and institutional design as prerequisites for a Sharia-compliant digital ecosystem (Ribadu & Rahman, 2019; Wira, 2024). This research offers a layered integration model that connects Sharia contract compliance, national regulatory compliance, technological accountability, and cross-border dispute resolution. The results conclude that Islamic law is normatively compatible with global digital trade as long as the principles of transparency, halal objects, informed consent, justice, and accountability are upheld through executable legal and governance mechanisms
ADAPTASI HUKUM PERIKATAN DAN HUKUM DAGANG INDONESIA TERHADAP TRANSAKSI EKONOMI DIGITAL: KAJIAN NORMATIF ATAS KETIDAKMEMADAIAN KODIFIKASI
Full text linkThis study examines the normative inadequacy of Indonesian contract law (Book III of the Civil Code) and commercial law (KUHD) in addressing the realities of digital economy transactions. Both codifications are products of Dutch legal transplantation designed for a 19th-century economy; the academically relevant question is not whether they are adequate, they clearly are not, but at which points the inadequacy is most severe and what needs to be done. Normative legal research methodology is employed with statutory, conceptual, and comparative approaches. Five normative gaps are identified and analyzed in depth: (1) legal uncertainty regarding the moment and place of electronic contract formation; (2) absence of a clear platform liability regime; (3) inconsistency between rules of evidence in the Civil Code and the ITE Law; (4) the KUHD's inability to qualify digital financial instruments; and (5) a legal vacuum in small-claim digital dispute resolution. The study argues that the adaptive interpretation approach that has been relied upon has structural limits that cannot be overcome without systemic legislative renewal.
Keywords: Contract Law, Commercial Law, Electronic Contract, Digital Platform, Codification Refor
KEWENANGAN PENGADILAN TATA USAHA NEGARA (PTUN) DAN PENGADILAN PAJAK DALAM SENGKETA ADMINISTRASI PERPAJAKAN
Full text linkThe taxation sector plays a strategic and vital role as the main source of state revenue, serving as a cornerstone for financing national development. However, the interaction between taxpayers and the tax authorities (fiskus) often gives rise to tax disputes due to differences in interpretation and implementation of tax regulations. To address these disputes, the government established a special judicial body through the Tax Court Law, which grants the Tax Court exclusive authority to examine and adjudicate tax cases. The enactment of this law has led to the assumption that all tax-related disputes must be settled solely within the Tax Court’s jurisdiction. Nevertheless, in practice, there remain instances where tax cases are filed with other judicial institutions, particularly the State Administrative Court (PTUN). This situation creates jurisdictional ambiguity and legal debate over the boundaries of authority between the Tax Court and PTUN, especially in cases involving Tax Assessment Letters (Surat Ketetapan Pajak/SKP) and objection decisions issued by the tax authorities. This study employs a normative legal research method with statutory and conceptual approaches to analyze the distribution of authority between these judicial institutions. The research aims to provide clarity on jurisdictional limits, ensure legal certainty in resolving tax disputes, and strengthen the institutional framework of tax justice in Indonesia.
Keywords: authority, State Administrative Court, Tax Court, Tax Assessment Letter (SKP
KEWENANGAN PEMERINTAH KABUPATEN/KOTA UNTUK MENYELENGGARAKAN URUSAN PEMERINTAHAN DI BIDANG PENDIDIKAN
Full text linkThe authority of district/city governments in education shapes how public education services are planned, funded, and supervised at the level closest to citizens. This study examines the scope of such authority within Indonesia’s allocation of governmental affairs, particularly after Law Number 23 of 2014, while positioning education as a constitutional right and a state obligation that requires a clear division of roles across levels of government. The discussion focuses on key domains of local educational governance, including program planning, capacity building for education personnel, and the management of educational facilities and infrastructure. By analysing the relationship of authority among the central government, provinces, and district/city governments, the study identifies practical points where the boundary of authority may become blurred and where coordination, financing, and quality assurance tend to face challenges. Ultimately, the study proposes normative directions to clarify the allocation of authority and strengthen accountability in local education governance, thereby supporting equitable access and improved quality of education.
Keywords: authority, district/city government, education, allocation of governmental affair
KEKUASAAN DALAM PENYELENGGARA PEMERINTAH DAERAH
Full text linkIndonesia is a state based on the rule of law which places the limitation and distribution of power as a fundamental principle in the administration of government. Within the framework of the Unitary State of the Republic of Indonesia, the division of authority between the central government and regional governments serves as an essential mechanism to ensure effective governance and to promote public welfare. The diversity of Indonesian society, consisting of various ethnic groups, cultures, and customary legal systems, also influences the formulation of regional policies. Consequently, regional regulations must accommodate local needs while remaining consistent with higher legal norms, particularly the 1945 Constitution of the Republic of Indonesia. This study aims to analyze the relationship pattern between regional executive institutions and regional legislative institutions as well as the distribution of power between the central and regional governments within the Indonesian constitutional system. The research employs a normative legal research method with a statutory approach. The findings indicate that the relationship between regional executive and legislative institutions is essentially based on a partnership model grounded in the principle of checks and balances in regional governance. Furthermore, the distribution of power between the central and regional governments is implemented through decentralization mechanisms regulated by legislation to maintain a balance of authority and ensure effective governance within a constitutional state.
Keywords: distribution of power, central government, regional governmen
The Influence of Transformational Leadership Style and Work Motivation on Employee Performance at Arei Outdoor Gear Store
No full textPurpose: This study aims to examine the influence of transformational leadership and work motivation on employee performance at Arei Outdoor Gear Store and to analyse their simultaneous contribution to performance improvement. The scope of the investigation focuses on employees’ perceptions of leadership behaviour, motivational factors, and work performance in a retail organisational setting.
Design/methodology/approach: A quantitative explanatory research design was employed using a survey method. Data were collected through structured questionnaires distributed to 111 employees and analysed using multiple linear regression with classical assumption tests.
Findings: The results show that transformational leadership and work motivation have a positive and significant effect on employee performance, both partially and simultaneously, with motivation showing a strong contribution to performance enhancement.
Research limitations/implications: The study is limited to a single retail organisation and a cross-sectional dataset, which may restrict generalisation to other sectors and broader populations.
Practical implications: The findings suggest that organisations should strengthen inspirational leadership practices and employee motivation systems to improve performance and service quality.
Originality/value: This research provides empirical evidence on the combined role of transformational leadership and work motivation in enhancing employee performance within the Indonesian retail sector context.
Paper type: Research pape