Veritas et Justitia
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BRANCH PROFIT OF UPSTREAM OIL AND GAS BASED ON TAX TREATY AND PRODUCTION SHARING CONTRACT IN INDONESIA
Full text linkTax treatment for a production sharing contract (PSC) is possibly different from general tax rules when calculating the amount of annual cost to be allocated by upstream oil and gas business to project their profit. On the other hand, the prevailing tax law applied in a particular country could either be made based on domestic tax law and a tax treaty depends on the tax subject. This article is intended to discuss tax arrangements sourced by a PSC during cost recovery regime and tax treaties in Indonesia. This study also discusses the cases brought before the Supreme Court due to the interplay of a PSC and a tax treaty during the years of 2015-2021. The research uses normative legal research with data collected through documentation studies. The contractors demanded a reduced tax rate on branch profit derived from a tax treaty as a general rule considering that they are the persons covered by the treaty. However, they must also respect production sharing as agreed in a PSC that existed before the conclusion of the tax treaty. For the future, it needs to adopt the stabilization clause to deal with the issue
PERMASALAHAN HUKUM PADA KEGIATAN KOPERASI SIMPAN PINJAM DI INDONESIA
Full text linkCooperatives, as key economic actors alongside State/Regional Owned Enterprises and the private sector, have recently come under scrutiny, particularly Savings and Loans Cooperatives (KSPs). Many KSPs have experienced payment failures, leading to legal issues. The widespread defaults in KSPs stem from regulatory gaps; while they engage in activities similar to banks, they are not fully regulated as such. One significant issue is the ineffective supervision of KSPs, many of which receive funds from external investors who are not members. Law on Financial Sector Development and Strengthening has acknowledged the existence of cooperatives that serve non-members (open loop). The Minister of Cooperatives Regulation 8/2003 has addressed past issues and incorporated best practices for banking activities, such as capping deposit and loan interest rates, setting maximum lending limits, business restructuring, and enforcing supervision and reporting standards. However, these regulations do not include provisions for a deposit guarantee institution for cooperatives, which is essential for mitigating the adverse effects of defaults on customers and cooperative members
GOOD FAITH AS LEGAL BENCHMARK FOR THE ALLOCATION OF LOSSES BY MUTUAL COMPANY
Full text linkAllocation of losses is a special scheme that can only be applied to mutual companies, legal entities that position policyholders as both insured parties and owners. The problem with the allocation of losses arises because, in its determination, policyholders are required to fulfill mutual obligations in the fiduciary realm as owners. On the other hand, the allocation of losses has implications for reducing the policyholder’s right to receive claims as agreed. This paper is a legal research study employing a statutory approach and a conceptual approach. The results of this study indicate that, for the allocation of losses to have legitimacy, it must align with fiduciary principles and be fair based on the terms of insurance agreements. The legal findings suggest that the principle of utmost good faith should be expanded in mutual companies to serve as an instrument of checks and balances by policyholders over management and aspects related to the fulfillment of agreements
CONSTITUTIONAL ADMINISTRATIVE CONSTITUTIONALISM: PERBANDINGAN KARAKTERISTIK KEKUASAAN LEGISLASI PRESIDEN DI INDONESIA DENGAN AMERIKA SERIKAT
Full text linkRecent studies conducted by American legal historians show that constitutional interpretation in the United States (U.S.) often arises from administrative agencies, a phenomenon called administrative constitutionalism. This supports the executive branch’s constitutional interpretation power, independent from the court. Similarly, Indonesia’s Constitution grants the President legislative power. By comparing this with U.S. administrative constitutionalism, this article, written descriptively through normative approach, examines the Indonesian President’s legislative power, termed constitutional administrative constitutionalism. The findings highlight three characteristics: (1) the U.S. dichotomy between president and administration does not apply in Indonesia, (2) Indonesia’s checks and balances occur during the debates in legislation drafting phase, unlike the post-enactment review in the U.S., and (3) Indonesia’s system operates under judicial supremacy, unlike the contesting judicial supremacy-departmentalism-popular constitutionalism in the U.S
PENDEKATAN FAVOR DEFENSIONIS DALAM MEREALISASIKAN HAK TERDAKWA UNTUK MENGHADIRKAN SAKSI ATAU AHLI
Full text linkAccording to Article 66 of the Indonesian Criminal Procedure Code, public prosecutors are authorized to summon witnesses or experts to strengthen their case against a defendant. In contrast, the defendant is under no obligation to do the same but retains the right to present witnesses or experts in their defense (Article 65). However, challenges arise when defendants must summon witnesses without the backing of pro justitia status, complicating the legitimacy of such summonses. Employing a normative legal approach, it analyzes relevant laws, doctrines, norms, and practices to address the legal inadequacies surrounding the defendant’s right to present exculpatory witnesses or experts, utilizing the Favor Defensionis (FD) doctrine to address these challenges. Key findings include the following: 1) witnesses and experts play a vital role in ensuring verdicts are based on substantive truth, thereby affirming the defendant’s right to present a defense in line with equality of arms and due process principle; 2) ambiguities regarding the pro justitia legitimacy of defendants’ summonses create hesitation among witnesses or experts, impacting their willingness to appear in court; and 3) the FD doctrine supports legal interpretations that favor the defendant to maintain judicial balance. Under this doctrine, public prosecutors should summon witnesses or experts at the request of the defendant or the judge, with judges authorized to order such actions. This approach enables judges’ active judicial participation while preserving defendant’s right to independently call witnesses or experts to support their defense
IMPLEMENTASI DESAIN PRIVASI SEBAGAI PELINDUNGAN PRIVASI ATAS DATA BIOMETRIK
Full text linkAttention to biometric data security has become urgent for protecting user privacy. In the context of the Protection of Data Privacy (PDP) Law, biometric data are classified as specific data, requiring extra protection due to their unique, non-exchangeable characteristics. This study uses a normative approach, analyzing legislation and legal comparisons through regional and international regulations, to examine two issues: the position of biometric data as specific data under the Electronic Information and Transactions Law and PDP Law, and the technical solutions through privacy by design to protect biometric data. The research findings are: (1) Biometric data are correlated with privacy and personal rights, classifying them as specific data. Their use for public and private interests raises the potential for privacy violations. (2) Technical solutions through privacy by design can begin with implementing consent at the registration stage by personal data controllers, ensuring the processing of biometric data achieves specific purposes
PERAN BADAN USAHA MILIK DAERAH SEBAGAI INSTRUMEN INVESTASI PEMERINTAH DAERAH: STUDI KASUS DIVESTASI SAHAM NEWMONT
Full text linkThe investments made by Local Governments in Regional Owned Enterprises (ROEs) have not yielded satisfactory returns. One potential investment opportunity for Local Governments is participating in the divestment of foreign shareholders in mining companies. This study analyzes the role of ROEs in divesting mining company shares, including the legality of ROE establishment, the position of ROEs in mining company divestment, and their role as investment instruments for Local Governments, using PT Newmont Nusa Tenggara as a case study. Using a normative method and analyzing secondary data descriptively, the study finds that Local Governments must ensure the administrative process of establishing ROEs complies with applicable laws and regulations. ROEs can partner with investors to address funding difficulties in foreign divestment transactions. Additionally, the priority position of Local Governments in divesting foreign shares in mining companies should provide a strong bargaining position in negotiating the establishment of ROEs and subsidiaries used as vehicles in these transactions
THE EUROPEAN UNION’S AVIATION SECURITY POLICY EVOLUTION AND ITS IMPLICATIONS TO INDONESIA
Full text linkAdvances in aviation transportation have increased threats to security, prompting the European Union (EU) to take decisive actions. This research examines the evolution of the EU’s aviation security laws and their implications for Indonesia. Using a normative legal research approach, the study finds that EU aviation security measures have been significantly influenced by external and internal factors. Key developments include the integration of aviation security post-9/11 with Regulation (EC) No. 2320/2002, its replacement by Regulation (EC) No. 300/2008, the near-ban on liquids after the 2006 Trans-Atlantis liquid bomb plot, the installation of security scanners following the 2009 underwear bomb plot, and the ACC3 system post-2010 Yemen incident that revoked Regulation (UE) No. 185/2010. Cyber threats are also a growing concern. This research is important as these EU measures impact Indonesia’s national aviation security standards
PRESIDEN DAN PEMBERHENTIAN HAKIM KONSTITUSI: PEMISAHAN KEKUASAAN TANPA CHECKS AND BALANCES
Full text linkOn September 29, 2022, the People’s Representative Council (DPR) controversially removed Justice Aswanto and proposed Guntur Hamzah as his successor. Following the DPR’s decision, the President issued Presidential Decision Number 114/P of 2022. This process aligns with Article 24C paragraph (3) of the 1945 Constitution of the Republic of Indonesia, which states: “The Constitutional Court is comprised of nine Justices who are appointed by the President, of whom three are proposed by the Supreme Court, three by the People’s Representative Council, and three by the President.” This provision includes two clauses: the proposal clause and the appointment clause. This article discusses the President\u27s role in implementing the appointment clause in the case of Justice Aswanto’s removal. Using a conceptual approach, it focuses on interpreting Article 24C paragraph (3) to understand that the President\u27s role in the appointment clause embodies the principle of checks and balances. This article argues against the President’s legalistic position of implementing the appointment clause without scrutinizing the DPR’s decision. While the appointment clause does not explicitly authorize the President to refuse issuing the Presidential Decision, this norm may be inferred from our commitment to the supremacy of the constitution
PELANGGARAN KODE ETIK OLEH HAKIM MAHKAMAH KONSTITUSI SEBAGAI PERBUATAN MELAWAN HUKUM BERUPA NEPOTISME
Full text linkA code of ethics is a set of written regulations binding members of certain professions, including state officials and judges. For ethical violations by the Constitutional Court judges in Indonesia, an ethics tribunal known as the Honorary Council of the Constitutional Court (MKMK) is authorized to determine whether a breach of the code of ethics has occurred. This study examines whether ethical violations committed by judges as state officials, as determined by the MKMK, can also be prosecuted as unlawful acts, specifically nepotism. Using a normative juridical research method, this study analyzes positive law regarding nepotism as outlined in Law Number 28 of 1999 concerning State Organizer Who is Clean and Free from Corruption, Collusion, and Nepotism, and employs a case study approach, focusing on ethical violations by the Chief Justice of the Constitutional Court, Anwar Usman, as documented in MKMK Decision Number 02/MKMK/L/11/2023. The findings reveal that ethical violations by state officials, such as Constitutional Court judges, may be classified as unlawful acts, including nepotism, provided the ethical violation is substantiated by a formal decision from the ethics tribunal confirming the breach