Universitas Narotama Surabaya (UNNAR): Journals
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KEPASTIAN HUKUM ATAS SURAT KETERANGAN BEBAS PAJAK PENGHASILAN ATAS HARTA WARIS TANAH DAN/ATAU BANGUNAN
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Legal certainty is one of the fundamental principles in the implementation of the taxation system in Indonesia, especially with regard to the collection of Income Tax (PPh) on the transfer of land and/or building rights. In practice, inherited assets in the form of land and buildings often cause doubts for the heirs. This is because although normatively inheritance is not included as an Income Tax object, the process of transferring rights still requires an Income Tax Exemption Certificate (SKB) issued by the Directorate General of Taxes. The SKB functions as an important instrument that ensures the transfer of inherited property is free from tax obligations and provides a guarantee of legal certainty for the heirs in obtaining rights to the heir's property. This research uses a normative legal research method with a statutory approach and a conceptual approach. The statutory approach is taken through a study of the Income Tax Law, Minister of Finance Regulations, and Director General of Taxes Regulations governing the requirements and procedures for the issuance of SKB PPh. Meanwhile, the conceptual approach is used to explain the meaning of legal certainty and the position of SKB as a means of protecting taxpayer rights in the context of the transfer of inherited property.
Keywords: Legal Certainty, Exemption Certificate, Income Tax, Inherited Asset
KEDUDUKAN HUKUM ATAS PENCABUTAN KETERANGAN SAKSI DALAM UPAYA PENINJAUAN KEMBALI PERKARA PIDANA (STUDI KASUS PUTUSAN MAHKAMAH AGUNG NOMOR 1688 PK/PID.SUS/2024)
Full text linkThis study examines the legal standing of revoking witness statements as new facts (Novum) in a judicial review (PK) effort, by analyzing the Ratio Decidendi of the Supreme Court (MA) in Decision Number 1688 PK/Pid.Sus/2024. Witness statements are fundamental evidence (Article 183 of the Criminal Procedure Code), so their revocation has the potential to undermine the basis of criminal evidence, but this also creates a conflict between the demands of material justice and the principle of legal certainty (res judicata). Using a normative juridical method, this study concludes that the evidence of testimony (witness/defendant) independently cannot be qualified as Novum. The statement must be further proven through a separate court process, where the Novum is the decision resulting from the evidence (referring to the Sengkon and Karta cases). The Ratio Decidendi of the MA in Decision Number 1688 PK/Pid.Sus/2024 rejected the revocation of the Liga Akbar Witness statement. The Supreme Court asserted that the revocation, carried out years after the verdict had become legally binding, while the initial testimony was given under oath, was "legally groundless" and "injured the values ??of justice and legal certainty." This rejection reflects a strict interpretation of Article 263 Paragraph (2) of the Criminal Procedure Code, which stipulates that Novum must have decisive quality to overturn a verdict, in order to maintain the finality and stability of the Indonesian judicial system.
Keywords: Judicial Review; Novum; Ratio Decidend
Analysis of Factors Causing Delays in the Implementation of the 500 L/D Water Treatment Plant Project in Duriangkang, Batam
Full text linkBatam Development Authority has initiated the construction of a new Water Treatment Plant (WTP) at the Duriangkang Reservoir with a production capacity of 500 liters per second. The project aims to address the increasing demand for clean water driven by rapid population growth, urban expansion, and industrial development. However, the project has experienced implementation delays, prompting the need to identify the main contributing factors, determine the most dominant factor, and propose solutions to mitigate future delays. Using a mixed-methods approach, this study combines qualitative and quantitative analysis through a descriptive–analytical survey method. Data were collected using questionnaires distributed to project stakeholders, including the project owner, supervising consultants, contractors, and relevant government agencies. The findings indicate that financial constraints are the most dominant factor influencing project delays, with a T-Statistic of 3.256 and a P-Value of 0.001. Other important factors include managerial issues, material shortages, and labor availability, while equipment availability is found to have no significant impact. Statistical analysis using SmartPLS 4 confirms the reliability and validity of the constructs, with financial, material, and managerial aspects playing a particularly important role in project implementation. This study provides a theoretical contribution to the body of knowledge on construction project management and offers practical insights for government institutions and stakeholders in mitigating delays in future infrastructure projects
THE EFFECTIVENESS OF CONSTRUCTION GOODS AND SERVICES PROCUREMENT LAWS ON PRIVATE CONTRACTORS: A LEGAL SYSTEM PERSPECTIVE LAWRENCE M. FRIEDMAN
No full textPublic procurement of construction works constitutes a strategic instrument for national development; however, in practice it continues to face complex legal problems. These problems do not merely arise from procedural violations or corrupt intent, but also from unclear administrative authority, regulatory complexity, and weak legal culture in procurement implementation. Such conditions have contributed to increasing procurement disputes and the risk of policy criminalization, particularly affecting private contractors who perform works based on administrative orders issued by authorized officials. This paper aims to analyze legal problems in construction procurement in Indonesia by applying Lawrence M. Friedman’s legal system theory, which emphasizes three interrelated elements: legal structure, legal substance, and legal culture. The research employs a normative legal method with statutory, conceptual, and case-based approaches, analyzed through qualitative-descriptive techniques based on procurement regulations, legal doctrines, and judicial decisions as well as procurement practices. The analysis demonstrates that the ineffectiveness of construction procurement law stems from an imbalance among the three elements of the legal system. Weak coordination within the enforcement structure leads to the criminalization of administrative errors, complex legal substance creates ambiguity and risky discretion, while a permissive legal culture exacerbates deviations in practice. This paper offers a systemic reform perspective by emphasizing clearer differentiation between administrative and criminal liability, stronger legal protection for good-faith private contractors, and the reinforcement of ethical values and legal culture in procurement governance. Through this approach, construction procurement law is expected to function more effectively in achieving legal certainty, justice, and utility for sustainable national development
SANKSI PIDANA DALAM PERATURAN PERUNDANG-UNDANGAN HAK KEKAYAAN INTELEKTUAL BERDASARKAN PRINSIP ULTIMUM REMEDIUM
No full textIntellectual Property Rights (IPR) fundamentally constitute private rights arising from civil legal relations and primarily aim to protect the economic interests of right holders. Nevertheless, Indonesian legislation incorporates criminal sanctions as an enforcement mechanism, as reflected in Law Number 28 of 2014 on Copyright, Law Number 13 of 2016 on Patents, and Law Number 20 of 2016 on Trademarks and Geographical Indications. The deployment of criminal law within the domain of private rights raises significant theoretical and policy concerns, particularly regarding the principle of ultimum remedium, which requires criminal sanctions to function as a last resort. This research critically examines whether criminalization within the Indonesian IPR regime genuinely reflects the ultimum remedium principle or instead indicates a tendency toward overcriminalization. Employing normative legal research with statutory and conceptual approaches, the study finds that although most IPR offenses are complaint-based, the severity of criminal penalties and the broad scope of criminal provisions risk transforming criminal law from a protective instrument into a disproportionate coercive mechanism. Such development potentially distorts the balance between exclusive rights protection and public interest, while blurring the boundary between private and public law enforcement. This study argues for a recalibration of criminal law policy in the IPR regime, limiting criminal sanctions strictly to large-scale, commercial, and systemic infringements, thereby preserving the principles of ultimum remedium, legal certainty, and substantive justice.
Keywords: Intellectual Property Rights, criminalization, ultimum remedium, overcriminalization, criminal law polic
PENERAPAN KONSEP PERADILAN PERTANAHAN DALAM MENUNJANG AKSELERASI PENYELESAIAN SENGKETA DAN KONFLIK TANAH
Full text linkLand disputes and conflicts in Indonesia constitute a recurring and structural problem that reflects both administrative weaknesses and social complexities. Such conflicts are often triggered by overlapping land certificates, inconsistencies in spatial planning, inadequate recognition of customary land rights, and the slow dispute resolution process within ordinary judicial institutions. These conditions have not only undermined legal certainty but also contributed to social unrest, economic stagnation, and declining public trust in the justice system. This study seeks to analyze the concept of a specialized land court as an institutional innovation designed to accelerate the resolution of land disputes. The research employs a normative juridical method, combining statutory, conceptual, and comparative approaches. Statutory analysis focuses on the 1960 Basic Agrarian Law (UUPA), the Judiciary Law, and the Administrative Court Law, while conceptual analysis draws upon theories of legal certainty, substantive justice, and access to justice. Comparative insights are derived from the experiences of other jurisdictions, such as the Philippines and India, which have established specialized land tribunals.The findings suggest that a land court could provide a unified forum for addressing both civil and administrative aspects of land disputes in a fast, simple, and affordable manner. Such a court, staffed by judges with agrarian expertise and integrated with the national land administration system, would strengthen legal certainty, promote equitable access to justice, and safeguard the social function of land. The study concludes that establishing a land court is an urgent necessity for Indonesia to ensure sustainable land governance and uphold social justice.
Keywords: land court, land disputes, agrarian conflict, legal certaint
DINAMIKA PENEGAKAN SYARIAT ISLAM DI ERA MODERN: STUDI KASUS PELANGGARAN SYARIAT DI BANDA ACEH 2025
Full text linkPenelitian ini mengkaji dinamika penegakan syariat Islam di Banda Aceh tahun 2025 terhadap 175 kasus pelanggaran syariat yang mayoritas terjadi di rumah kos dan kawasan wisata. Fokus penelitian mencakup tantangan modernitas, perilaku generasi muda, serta penyesuaian norma fiqh dengan konteks sosial budaya kontemporer. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang undangan dan konseptual. Analisis dilakukan terhadap relasi antara Qanun Jinayat Aceh dengan hukum nasional seperti Undang Undang Nomor 1 Tahun 1974 tentang Perkawinan, Kompilasi Hukum Islam, dan Undang Undang Nomor 50 Tahun 2009 tentang Peradilan Agama. Hasil penelitian menunjukkan bahwa modernisasi, pola hidup urban, pengaruh digital, serta perubahan pola interaksi sosial generasi muda berkontribusi terhadap meningkatnya pelanggaran syariat. Secara normatif, penegakan syariat di Aceh mencerminkan pluralisme hukum dalam sistem ketatanegaraan Indonesia. Namun demikian, terdapat tantangan harmonisasi antara prinsip fiqh klasik dengan nilai hak asasi manusia dan realitas sosial kontemporer. Penelitian ini menekankan pentingnya pendekatan maqasid al shariah agar penegakan syariat tetap proporsional, adil, dan responsif terhadap perkembangan masyarakat modern
PERTIMBANGAN PUTUSAN HAKIM DALAM PERKARA PIDANA ANAK PENYAKAHGUNAAN NARKOTIKA DENGAN UU SPPA
Full text linkThis article aims to analyze the judge's considerations in deciding a drug abuse case involving a child, based on Decision Number 1/Pid.Sus-Anak/2023/PN Sda. This study uses a normative juridical method with a case approach. Data sources consist of primary and secondary legal materials collected through literature and document studies. The analysis was conducted using deductive reasoning, namely drawing conclusions from general principles to specific cases. The results of the study indicate that the judge's considerations in the case were basically in accordance with the Juvenile Criminal Justice System Law (UU SPPA). The evidentiary process was also deemed to fulfill the elements of the article charged by the Public Prosecutor in accordance with the provisions of Article 183 of the Criminal Procedure Code. In addition, the trial implementation followed the principles of child protection as stipulated in the UU SPPA, namely ensuring that children are tried through the Juvenile Criminal Justice System. However, this study found weaknesses in the judge's decision, as several important principles and provisions of the UU SPPA were ignored. This results in the verdict being deemed inappropriate and tending to burden the child defendant, contradicting the principle of child protection in the judicial process. Therefore, this article emphasizes the importance of applying the principle of the best interests of the child in every decision in criminal cases involving children.
Keywords: Children in Conflict with the Law, Drug Abuse, Child Protection Ac
KEPASTIAN HUKUM PUTUSAN BANDING ADMINISTRATIF DALAM PENYELESAIAN SENGKETA ADMINISTRASI TATA USAHA NEGARA
Full text linkLegal certainty is one of the main principles in the rule of law system that requires every action and decision made by government administration to be based on clear, understandable law, and provides a guarantee of protection for the rights of citizens. In resolving disputes in the field of state administrative administration, one of the procedures regulated is through administrative mechanisms in the form of filing objections and administrative appeals. This study aims to examine whether an administrative appeal decision can still be pursued further legal remedies, as well as how the principle of legal certainty is realized in the process using normative research methods with a statue approach and conceptual approach. The results of the study show that administrative appeal decisions are final in the realm of government administration, so that no objection or re-appeal is possible administratively. However, this finality does not eliminate the right of individuals to file a lawsuit with the State Administrative Court (PTUN) if they feel aggrieved. The judicial route remains open as a form of judicial oversight of administrative actions.
Keywords: Legal Certainty, Administrative Appeal Decision, State Administratio
PERLINDUNGAN HUKUM BAGI DEBITUR DALAM PELAKSANAAN EKSEKUSI HAK TANGGUNGAN PADA KREDIT MACET KPR
Full text linkThe execution of mortgage rights (hak tanggungan) in Indonesia is a crucial mechanism for creditors to recover debts, particularly in cases of non-performing housing loans (KPR). However, the process often triggers legal disputes because of its potential to undermine the rights of debtors. This study examines the extent of legal protection available to debtors during the execution of mortgage rights, especially in relation to the determination of fair value in auctions and the role of state authorities. A normative legal research method was applied, using statutory, conceptual, and case-based approaches. The analysis focuses on the provisions of Law No. 4 of 1996 on Mortgage Rights, the Minister of Finance Regulation No. 213/PMK.06/2020 on Auction Implementation Guidelines, and relevant jurisprudence, particularly Supreme Court Decision No. 471 K/Pdt/2015. Findings reveal that while creditors are entitled to execute mortgage rights through auctions, debtors retain fundamental protections under the principles of fairness, transparency, and good faith. The case study demonstrates that the Supreme Court annulled an auction due to undervaluation of collateral, emphasizing the obligation of state officials to ensure fair pricing and prevent debtor losses. This reflects the balance between creditor rights to repayment and debtor rights to legal protection. The study concludes that the effectiveness of mortgage execution must not only provide certainty for creditors but also uphold substantive justice for debtors, aligning with constitutional guarantees of fairness in economic relations.
Keywords: mortgage rights, debtor protection, non-performing loans, auction, legal certaint