YURISDIKSI : Jurnal Wacana Hukum dan Sains
type: channel
description: YURISDIKSI: Jurnal Wacana Hukum dan Sains, publishes research on various topics, national law and international law in Indonesia, including legal analysis and judge decisions. This journal has published some of the most popular articles during the pandemic about handling the law during the Covid-19 era and other legal handlers in Indonesia. as well as an up-to-date analysis of current legal issues in Indonesia. This journal also has a Printed ISSN 2086-6852 and an Online ISSN 2598-5892, with DOI prefix number: 10.55173. This journal is published by the Faculty of Law, Universitas Merdeka Surabaya, Indonesia, which publishes four times a year, namely in June, September, December and March.
publisher: Faculty of Law, Merdeka University Surabaya, Indonesia
language: en
publication name: YURISDIKSI : Jurnal Wacana Hukum dan Sains
issn: 2086-6852
items: Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine
items: Legal Vacuum In The Supervision of Court Judgment Enforcement By Public Prosecutors And The Formulation of Ius Constituendum In Indonesia
items: The Paradox of Technological Progress and the Ethical Crisis in Digital Civilization
items: Legal Certainty in the Re-Norming of Article 66(1) of the Notary Law
items: Legal Certainty on Dishonorable Notary Dismissal for Serious Violations
items: Legal Certainty of Indigenous Peoples' Customary Land Rights in Relation to Cultivation Rights : A Legal Certainty Perspective in West Kutai
items: Legal Certainty for Creditors Holding Second-Ranking and Subsequent Mortgage Rights in Execution Auctions
items: Juridical Implications of "May Report" in Foreign Will Reporting by Indonesian
items: Notaries' Dual Status as Public Officials and Business Actors in Government Procurement
items: River Boundary Delineation under PUPR Regulation 28/PRT/M/2015 Land Ownership Implications
items: Digital Storage of Notarial Deed Minutes in Society 5.0.
items: Reconstructing The Function of Supreme Court Circular Letters As Internal Policy Regulations To Strengthen Judicial Supervision And The Uniformity of Judicial Practice
items: The Legal Implications of the Indonesian Standard Industrial Classification for the Position of Notaries as Public Officials
items: The Formulation of Vacant Residential Tax Regulation in Indonesia Based on the Principle of the Social Function of Land Rights
items: The Ratio Legis of Article 35(a) of Law Number 23 of 2006 on Population Administration
items: The Principle of Legal Balance and the Degradation of Incentive Rights in Protected Rice Field Policies
items: Reconstructing Criminal Law To Distinguish Administrative Errors From Village Fund Corruption
items: Notarial Risk Mitigation in Entrusted Income Tax Payments under Land Sale and Purchase Binding Agreements
items: Legal Validity of Power of Attorney to Sell in Non-Performing Loans
items: Regulation of Customary and Official Village Authority in Managing Village Assets in Bali
items: Implementation of Legal Aid Rights for Suspects Based on Justice Principles at Malang Police
items: The Ideal Regulation of Meaningful Public Participation In The Legislative Process By The House of Representatives
items: Legal Certainty of State Land as an Object of Waqf
items: Legal Requirements and Appointment Procedures for Cooperative Deed Notaries: Evidence from Malang
items: Inconsistency in Constitutional Interpretation in The Judicial Review of The Anti-Corruption Law in Indonesia
items: Problems of Limiting State Power From A Constitutional Perspective In Indonesia
items: The Civil Rights of an Individual in a Certificate of Inheritance Proven to Have Been Based on Forged Documents
items: Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System
items: Child Protection In Marriage Dispensation: Harmonization of Regulations From The Perspective of The Child Protection Law
items: Legal Certainty Regarding The Validity Period of Halal Certificates In Indonesia

Corporate Criminal Liability In Tax Crimes From The Perspective of The Strict Liability Doctrine
type: item
description: Tax crimes are a form of economic crime that has the potential to cause significant losses to state revenues. The development of corporate activity as a major component of economic activity indicates that various tax crimes are no longer committed individually, but rather through policies and systems developed by corporations. However, Law Number 28 of 2007 concerning General Provisions and Procedures for Taxation and Law Number 7 of 2021 concerning the Harmonization of Tax Regulations do not explicitly regulate corporations as subjects of criminal law that can be held accountable. This situation creates a legal vacuum, legal uncertainty, and suboptimal protection of state finances. This study aims to analyze the urgency of regulating corporate criminal liability in tax crimes, examine the relevance of applying the strict liability doctrine as the basis for corporate criminal liability, and formulate an ideal legal regulation formulation for the future. This study uses a normative juridical method with a statutory, conceptual, and case-based approach. Legal materials were obtained through a literature review of laws and regulations, court decisions, legal literature, and scientific journals. The materials were analyzed using systematic and grammatical interpretation. The findings indicate that the lack of regulations regarding corporate criminal liability hampers the effectiveness of tax law enforcement and the recovery of state revenue losses. The strict liability doctrine is relevant for limited application to certain tax crimes while still adhering to the principle of due process of law. Legal reform through a revision of the KUP Law is needed to recognize corporations as subjects of criminal law and to comprehensively regulate accountability mechanisms, types of sanctions, and case resolution to ensure legal certainty, justice, and protection of state finances.
subject: Articles
  topic: section
creator: Kyagus Ramadhani
creator: Tunggul Anshari SN
creator: Prija Djatmika
rights: Copyright (c) 2026 Kyagus Ramadhani, Tunggul Anshari SN, Prija Djatmika https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-17
publication date: 2026-08-17
starting page: 793
ending page: 808
doi: 10.55173/yurisdiksi.v22i4.415

Legal Vacuum In The Supervision of Court Judgment Enforcement By Public Prosecutors And The Formulation of Ius Constituendum In Indonesia
type: item
description: This study examines the legal vacuum in the judicial supervision of criminal court judgment enforcement by public prosecutors and the formulation of ius constituendum in Indonesia. The problem arises because Indonesian criminal procedural law grants public prosecutors authority to execute final and binding criminal judgments but does not provide a clear mechanism for judicial supervision when execution is delayed or not carried out. This study aims to identify the factors causing the legal vacuum and formulate an ideal model of judicial supervision as ius constituendum. This study employs normative legal research using statutory, case, conceptual, and comparative approaches. Legal materials are analyzed qualitatively through systematic and teleological interpretation. The analysis applies Gustav Radbruch’s Theory of Legal Certainty, Aristotle’s Theory of Justice, and the Theory of Judicial Power and checks and balances. The findings indicate that the legal vacuum results from the absence of judicial control mechanisms, limited authority of the Supervising and Observing Judge, the absence of an objection mechanism, and unclear time limits and legal accountability for public prosecutors. Comparative analysis of German criminal procedural law demonstrates the importance of judicial control during execution. Accordingly, this study proposes reformulating Article 270 of the Criminal Procedure Code and expanding the authority of the Supervising and Observing Judge to supervise execution from the time a judgment becomes final until completion. This model aims to strengthen legal certainty, accountability, and judicial authority while maintaining the public prosecutor’s authority to execute criminal judgments.
subject: Articles
  topic: section
subject: Legal Vacuum, Judicial Supervision, Execution of Criminal Court Judgments, Public Prosecutor, Ius constituendum
  topic: keywords
creator: Bayu Aditya Nugroho
creator: Nurini Aprilianda
creator: Abdul Madjid
rights: Copyright (c) 2026 Bayu Aditya Nugroho, Nurini Aprilianda, Abdul Madjid https://creativecommons.org/licenses/by-sa/4.0
date: 2026-08-17
publication date: 2026-08-17
starting page: 809
ending page: 823
doi: 10.55173/yurisdiksi.v22i4.414

The Paradox of Technological Progress and the Ethical Crisis in Digital Civilization
type: item
description: The advancement of digital technology has significantly transformed various aspects of human life while creating new opportunities for increasingly sophisticated cybercrime. This phenomenon reflects an ethical crisis in digital civilization, characterized by declining moral responsibility in the use of digital technology. Although cybercrime has been widely examined from technological and criminal law perspectives, limited attention has been given to integrating digital ethics, digital literacy, and legal responses into a comprehensive preventive framework. This study aims to analyze the relationship between digital technological advancement and the emergence of cybercrime as a manifestation of this ethical crisis, as well as to examine preventive strategies through law enforcement, digital ethics, and digital literacy. This research employs normative legal research with a descriptive qualitative approach. Data were collected through library research, including legislation, books, scholarly journals, and official documents, and were analyzed using qualitative content analysis. The findings reveal that digital technology has improved efficiency and access to information while facilitating hacking, data theft, online fraud, malware distribution, and privacy violations. These developments demonstrate that technological progress without ethical awareness may undermine trust and security in the digital environment. The study’s novelty lies in proposing an integrated legal framework that combines adaptive law enforcement, digital ethics, and digital literacy as complementary strategies for cybercrime prevention. Its main legal contribution is the development of a normative approach that strengthens preventive legal policies beyond conventional punitive measures. The findings also provide practical guidance for policymakers, law enforcement agencies, educational institutions, and digital stakeholders in fostering a secure, ethical, and sustainable digital ecosystem.
subject: Articles
  topic: section
subject: Cybercrime, Digital technology, Digital ethics, Digital literacy, Cyber law.
  topic: keywords
creator: Nopit Ernasari
creator: Naib
creator: Adithya Tri Firmansyah
rights: Copyright (c) 2026 Nopit Ernasari, Naib, Adithya Tri Firmansyah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 779
ending page: 792
doi: 10.55173/yurisdiksi.v22i4.412

Legal Certainty in the Re-Norming of Article 66(1) of the Notary Law
type: item
description: This study aims to evaluate the consistency of legal certainty and the constitutional implications resulting from the re-norming of the phrase "with the approval of the Notary Honorary Council" in Article 66 paragraph (1) of Law Number 2 of 2014 concerning the Amendment to the Notary Office Law. It specifically addresses whether reviving a mechanism previously declared unconstitutional under a renamed institution fulfills the constitutional guarantees of legal certainty and assesses it s wider legal impacts on the national law enforcement process involving notary public officials This research employs a normative legal research method (library research) focusing on the analysis of documented legal materials. The study utilizes a statutory approach and a conceptual approach, heavily grounded in the constitutional doctrines of judicial independence, equality before the law, and the classic theories of legal certainty developed by Hans Kelsen and Jan Michiel Otto. The primary legal materials examined include the 1945 Constitution, relevant notary position laws, and the Constitutional Court Decision Number 49/PUU-X/2012. The results indicate that, from the perspective of Jan Michiel Otto’s theory of real legal certainty, the re-norming fails to establish just legal certainty due to severe normative inconsistencies, an absence of academic justification in legislative drafts, and a lack of parliamentary compliance toward final and binding judicial reviews. Juridically, by shifting extra-judicial administrative approval from the Regional Supervisory Council (MPD) to the Notary Honorary Council (MKN), the provision establishes a severe norm conflict that overrides standard criminal procedural mandates (KUHAP) and compromises judicial independence. Sociologically, empirical evidence demonstrates that this gatekeeping function operates as an aggressive institutional filter rather than an objective protection of confidentiality, significantly obstructing material truth-seeking…
subject: Articles
  topic: section
subject: Legal Certainty
  topic: keywords
subject: Notary Honorary Council
  topic: keywords
subject: Law Enforcement
  topic: keywords
subject: Constitutional Court
  topic: keywords
subject: Notary Public..
  topic: keywords
creator: Izza Safira
creator: M. Hamidi Masykur
creator: Letiza Dessy Andreassari
rights: Copyright (c) 2026 Izza Safira, M. Hamidi Masykur, Letiza Dessy Andreassari https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 769
ending page: 778
doi: 10.55173/yurisdiksi.v22i4.411

Legal Certainty on Dishonorable Notary Dismissal for Serious Violations
type: item
description: This study aims to analyze the legal regulation governing the dishonorable dismissal of notaries due to serious violations of their statutory duties and prohibitions and to formulate a normative reformulation of the relevant legal provisions. This research employs a normative legal research method using statutory, conceptual, and case approaches through the analysis of legislation, legal doctrines, and relevant judicial decisions. Unlike the study by Iman Zenza Bronica, which focuses on the benchmarks for administrative sanctions, the research of Nur Afni Hidayanti, which examines the legal consequences of violations on the validity of notarial deeds, and the study by Nilna Muna Yuliandari, which analyzes legal remedies against the dismissal of notaries, this research specifically addresses the ambiguity of Article 12(d) of Law Number 2 of 2014, particularly the phrase "serious violation" as the legal basis for dishonorable dismissal. The findings reveal that the provision fails to satisfy the principles of legal clarity, predictability, coherence, and consistency, thereby allowing subjective interpretation in the imposition of sanctions and resulting in disparities in the treatment of similar violations. The novelty of this study lies in the formulation of objective criteria for determining serious violations, including repeated violations, criminal offenses related to the exercise of notarial duties carrying a statutory maximum imprisonment of less than five years, and violations committed during a period of temporary suspension, as the basis for reformulating Article 12(d) of the Law on Notarial Office. This reformulation is expected to provide more measurable guidelines for the Notary Supervisory Council in imposing sanctions consistently and to serve as a reference for legislators in improving the legal framework governing the dismissal of notaries.
subject: Articles
  topic: section
subject: Notary Dismissal; Serious Violations; Administrative Sanctions; Normative Reformulation; Legal Certainty.
  topic: keywords
creator: Gama Dwipa Dinar Nur Rensa
creator: Rachmi Sulistyarini
creator: Amelia Sri Kusuma Dewi
rights: Copyright (c) 2026 Gama Dwipa Dinar Nur Rensa, Rachmi Sulistyarini , Faculty of Law, Brawijaya University Malang, Indonesia https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 757
ending page: 768
doi: 10.55173/yurisdiksi.v22i4.410

Legal Certainty of Indigenous Peoples' Customary Land Rights in Relation to Cultivation Rights : A Legal Certainty Perspective in West Kutai
type: item
description: This study examines the nature of land disputes between the Intu Lingau Indigenous Community and holders of plantation cultivation rights in West Kutai Regency and proposes a dispute resolution model based on the principle of legal certainty. It employs normative legal research using statutory, conceptual, and case approaches, analyzed through the theory of legal certainty. The research gap lies in the absence of studies specifically addressing the normative conflict between the recognition of indigenous communal land rights and the cultivation rights regime as the primary source of legal uncertainty in land dispute resolution. The findings reveal that the dispute extends beyond land control, reflecting a normative conflict between the constitutional recognition of hak ulayat and the state's grant of cultivation rights without an integrated legal framework. Consequently, dispute resolution mechanisms through regional governments and agrarian authorities have not provided definitive legal certainty. The novelty of this study is a legal certainty-based dispute resolution model consisting of three stages: recognition of indigenous communities and their customary territories, verification and legal audit of cultivation rights, and deliberation based on the audit results as the basis for settlement. This model is expected to strengthen legal certainty, protect indigenous communal land rights, and promote a more coherent land law system in Indonesia.
subject: Articles
  topic: section
subject: Indigenous Communal Land Rights; Cultivation Rights; Legal Certainty; Land Disputes; Dispute Resolution.
  topic: keywords
creator: Tarisa
creator: Imam Koeswahyono
creator: Supriyadi
rights: Copyright (c) 2026 Tarisa, Imam Koeswahyono, Supriyadi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 743
ending page: 756
doi: 10.55173/yurisdiksi.v22i4.409

Legal Certainty for Creditors Holding Second-Ranking and Subsequent Mortgage Rights in Execution Auctions
type: item
description: There is a normative gap between the legal recognition of second-ranking mortgage rights as provided under Article 5(1) of the Mortgage Law and the implementation of their execution rights in auction practice, particularly due to the rejection of auction applications submitted by the Office of State Assets and Auction Services (KPKNL) on behalf of creditors holding second-ranking and subsequent mortgage rights. This study aims to analyze the juridical implications of Article 5(1) of the Mortgage Law for the legal position of creditors holding second-ranking and subsequent mortgage rights in the execution auction of mortgaged property, as well as to examine the legal protection afforded to such creditors. This research employs a normative legal research method using both the statutory and conceptual approaches through the analysis of legislation, legal doctrines, and other relevant legal materials. The findings reveal that although Article 5(1) of the Mortgage Law explicitly recognizes the existence of second-ranking and subsequent mortgage rights, it does not adequately regulate the mechanism for exercising execution rights or provide comprehensive legal protection for subordinate mortgage creditors. Consequently, the execution auction process continues to be hindered by divergent interpretations regarding execution authority, resulting in the potential rejection of auction applications filed by creditors holding second-ranking and subsequent mortgage rights. The novelty of this study lies in proposing a harmonized regulatory framework governing execution authority and a legal protection mechanism for creditors holding second-ranking and subsequent mortgage rights, thereby providing a foundation for the reform of Indonesian secured transactions law.
subject: Articles
  topic: section
subject: Mortgage Right; Legal Certainty; Subordinated Creditors; Execution Auction; Credit Agreement.
  topic: keywords
creator: Diah Kusumo Dewi
creator: Amelia Sri Kusuma Dewi
creator: Satria Amiputra Amimakmur
rights: Copyright (c) 2026 Diah Kusumo Dewi, Amelia Sri Kusuma Dewi , Satria Amiputra Amimakmur https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 727
ending page: 742
doi: 10.55173/yurisdiksi.v22i4.408

Juridical Implications of "May Report" in Foreign Will Reporting by Indonesian
type: item
description: This study aims to analyze the interpretation of the phrase "may report" in Article 10 of the Minister of Law Regulation No. 16 of 2025 concerning the Reporting of Wills and Applications for the Issuance of Certificates of Wills in relation to the reporting of wills made abroad by Indonesian citizens, as well as the juridical implications of failing to register such wills for the implementation of inheritance in Indonesia. This study employs a normative legal research method using statutory, conceptual, and analytical approaches, with legal analysis conducted through grammatical, systematic, historical, and teleological interpretation. The legal materials consist of primary legal sources, including the Indonesian Civil Code, the Minister of Law Regulation No. 16 of 2025, and other relevant legislation, supported by secondary legal materials in the form of books and scholarly journal articles. The research gap lies in the absence of studies that specifically examine the normative character of the phrase "may report" and its legal consequences for the implementation of inheritance law in Indonesia. The novelty of this study is the formulation of a normative construction arguing that the phrase constitutes an incomplete legal norm because it merely grants discretionary authority without prescribing the legal consequences of failing to report a will. The findings reveal that a will executed abroad remains legally valid under the principle of locus regit actum and the Indonesian Civil Code. However, the failure to report the will results in its exclusion from the Central Register of Wills, prevents its inclusion in the Certificate of Wills, diminishes the functions of legal publicity and traceability, and may consequently create legal uncertainty in the administration of inheritance. The principal contribution of this study is to provide a conceptual foundation for revising Article 10 by expressly regulating the legal consequences arising from the failure to report wills…
subject: Articles
  topic: section
subject: Foreign Wills Reporting; Norm Interpretation; Central Register of Wills; Legal Certainty; Inheritance Administration.
  topic: keywords
creator: R.A Berliany Maudy Ratu Bendy
creator: Amelia Sri Kusuma Dewi
creator: Dyah Widhiawati
rights: Copyright (c) 2026 R.A Berliany Maudy Ratu Bendy, Amelia Sri Kusuma Dewi, Dyah Widhiawati https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 713
ending page: 726
doi: 10.55173/yurisdiksi.v22i4.407

Notaries' Dual Status as Public Officials and Business Actors in Government Procurement
type: item
description: This study aims to analyze the regulatory disharmony concerning the legal status of notaries as both public officials and business actors within the government procurement system and to examine its legal implications for professional independence, equality of opportunity, and contractual justice. This research employed a normative legal research method using statutory and conceptual approaches, with qualitative analysis conducted through library research. The primary legal materials consisted of Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 on the Office of Notary, Presidential Regulation Number 46 of 2025 concerning Government Procurement of Goods and Services, Regulation of the National Public Procurement Agency (LKPP) Number 5 of 2021, and Regulation of the Central Statistics Agency (BPS) Number 7 of 2025 concerning the Indonesian Standard Industrial Classification (KBLI). These legal materials were analyzed using the theories of legal certainty, authority, and justice. The research gap lies in the absence of a comprehensive study examining the normative conflict between the legal framework governing the notarial office and the regulations on government procurement, along with its implications for professional independence, equality of opportunity, and contractual justice. The findings reveal a regulatory disharmony whereby the notarial legal framework recognizes notaries as independent and impartial public officials, whereas government procurement regulations classify them as business actors subject to contractual relationships and competitive procurement mechanisms. This inconsistency has the potential to shift the public-service character of the notarial office, undermine professional independence, create preferential relationships that restrict equal opportunities among notaries, and fail to ensure contractual justice between the government and notaries. The novelty of this study lies in proposing a harmonized regulatory framework for no…
subject: Articles
  topic: section
subject: Dual Status Of Notaries; Public Officials; Government Procurement Of Goods And Services; Notarial Independence; Regulatory Harmonization.
  topic: keywords
creator: Giovani Marco Tarani Soba
creator: Iwan Permadi
creator: Endang Sri Kawuryan
rights: Copyright (c) 2026 Giovani Marco Tarani Soba, Iwan Permadi, Endang Sri Kawuryan https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 698
ending page: 712
doi: 10.55173/yurisdiksi.v22i4.405

River Boundary Delineation under PUPR Regulation 28/PRT/M/2015 Land Ownership Implications
type: item
description: The research gap addressed in this study lies in the limited scholarship integrating the implementation of river boundary delineation with legal protection of land ownership rights through a comprehensive normative and empirical approach. This study aims to analyze the implementation of river boundary delineation under the Regulation of the Minister of Public Works and Housing Number 28/PRT/M/2015 concerning Land Ownership Rights and to examine the forms of legal protection available to affected landowners. The research employs a socio-legal method, incorporating statutory, sociological, and case approaches. Primary data were collected through interviews, while secondary data consisted of legal materials and relevant literature. The data were analyzed qualitatively using grammatical, systematic, and constructive interpretation. The findings indicate that river boundary delineation is supported by a valid legal basis of authority; however, its implementation continues to face significant challenges, including inconsistencies between land administration and spatial planning data, discrepancies between factual land occupation and juridical ownership, and weak inter-agency coordination. These issues ultimately create legal uncertainty for holders of land ownership rights. Based on these findings, the novelty of this study lies in proposing a legal protection model that integrates the harmonization of land administration and spatial planning data, strengthens institutional coordination, and establishes administrative mechanisms capable of ensuring legal certainty for certified land located within river boundary areas without compromising the ecological functions of rivers.
subject: Articles
  topic: section
subject: River Boundary Delineation; Land Ownership Rights; Legal Protection; Legal Certainty; Spatial Planning.
  topic: keywords
creator: Nurani Cipta Putri
creator: Tunggul Anshari Setia Negara
creator: Dewi Cahyandari
rights: Copyright (c) 2026 Nurani Cipta Putri, Tunggul Anshari Setia Negara, Dewi Cahyandari https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 689
ending page: 697
doi: 10.55173/yurisdiksi.v22i4.406

Digital Storage of Notarial Deed Minutes in Society 5.0.
type: item
description: The development of information technology in the Society 5.0 era has accelerated digital transformation across various sectors, including the management of notarial records. This study aims to analyze the urgency of regulating the digital storage of notarial deed minutes and to formulate an ideal legal framework for such regulation within the Indonesian legal system. This research employs a normative legal method using statutory, conceptual, and comparative approaches by examining the Law on Notarial Office, the Electronic Information and Transactions Law, the Personal Data Protection Law, and regulations governing electronic systems. The research gap lies in the absence of a comprehensive study integrating the analysis of regulatory gaps, normative inconsistencies, and the formulation of a regulatory model for digital storage of notarial deed minutes within the framework of notarial law reform. Previous studies have generally focused only on the legality of cyber notary practices, the validity of electronic documents, or digital storage as a data backup mechanism. The findings indicate that the digital storage of notarial deed minutes lacks an adequate legal basis because the Law on Notarial Office still recognizes only physical storage, while the electronic document regime excludes notarial deeds. This situation creates regulatory gaps, legal uncertainty, and juridical, technical, and ethical risks in notarial practice. The novelty of this study lies in proposing a regulatory model integrating legal certainty, legal protection, data security, electronic system accountability, and regulatory harmonization as the foundation for notarial law reform. The study recommends the enactment of comprehensive regulations to support a secure, effective, and sustainable digital notarial system in Indonesia.
subject: Articles
  topic: section
subject: Digital Deed Minutes; Notary; Legal Certainty; Notarial Digitalization; Society 5.0.
  topic: keywords
creator: Maulana Ibrahim Patahna
creator: Herlindah
creator: Heru Ratno Hadi
rights: Copyright (c) 2026 Maulana Ibrahim Patahna, Herlindah, Heru Ratno Hadi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 673
ending page: 685
doi: 10.55173/yurisdiksi.v22i4.404

Reconstructing The Function of Supreme Court Circular Letters As Internal Policy Regulations To Strengthen Judicial Supervision And The Uniformity of Judicial Practice
type: item
description: This study examines the reconstruction of the function of Supreme Court Circular Letters (Surat Edaran Mahkamah Agung/SEMA) as internal policy regulations in strengthening judicial supervision and promoting the uniformity of judicial practice in Indonesia. The issue arises because, although SEMA is widely applied by judges as an authoritative guideline in judicial practice, it is not formally included within the hierarchy of Indonesian legislation under Law Number 12 of 2011 concerning the Formation of Laws and Regulations. This condition has generated uncertainty regarding its legal status, binding force, and constitutional function within the Indonesian legal system. Accordingly, this research aims to analyze the binding force and legal function of SEMA as an internal policy regulation and to formulate a reconstruction model capable of enhancing its effectiveness in judicial supervision while maintaining consistency with the principles of the rule of law and judicial independence. This study employs normative legal research using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively through grammatical, systematic, and teleological methods of interpretation. The analysis is supported by the theory of the hierarchy of legal norms, the doctrine of internal policy regulations (beleidsregel), and the theory of judicial law-finding (rechtsvinding). The findings demonstrate that SEMA is not a statutory regulation but an internal policy instrument whose binding force derives from the Supreme Court's constitutional authority, statutory regulatory powers, and institutional acceptance within the judiciary. Furthermore, the reconstruction of SEMA should emphasize normative clarification, institutional strengthening, and operational improvement to reinforce its function as an internal policy regulation. Such reconstruction is expected to enhance judicial supervision, promote greater uniformity in judicial practice, a…
subject: Articles
  topic: section
subject: Supreme Court Circular Letter, Internal Policy Regulation, Judicial Supervision, Uniformity of Judicial Practice, Judicial Independence.
  topic: keywords
creator: Muhotim
creator: Aan Eko Widiarto
creator: Dhia Al Uyun
rights: Copyright (c) 2026 Muhotim, Aan Eko Widiarto, Dhia Al Uyun https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
starting page: 601
ending page: 613
doi: 10.55173/yurisdiksi.v22i3.403

The Legal Implications of the Indonesian Standard Industrial Classification for the Position of Notaries as Public Officials
type: item
description: This study aims to analyze the legal position of a Notary as a public official following the classification of notarial activities under the Indonesian Standard Industrial Classification Number 69104, as well as to examine the legal certainty of such regulation within the Indonesian legal system. This research employs a normative legal research method with statutory, conceptual, and comparative approaches, using primary, secondary, and tertiary legal materials. The research gap in this study lies not only in the absence of scholarly analysis linking the Indonesian Standard Industrial Classification as a risk-based business licensing instrument with the position of Notaries as public officials, but also in the lack of examination specifically addressing the normative implications of categorizing public office activities within a business-law regime. Previous studies have generally focused either on the position of Notaries from the perspective of the Notary Law, or on Indonesian Standard Industrial Classification within the context of business licensing administration in general, without situating both within a unified framework of normative conflict and legal system harmonization. The findings indicate that the classification of notarial activities under Indonesian Standard Industrial Classification Number 69104 has the potential to create normative disharmony, as it places the activities of a Notary within a business-oriented economic framework, whereas a Notary’s authority derives from state attribution to perform public service functions. This condition reflects a conceptual shift from a public office to an administrative entity governed by business licensing mechanisms, which is not fully aligned with the legal construction of the Notary position under the Notary Law. The novelty of this research lies in three main aspects. First, it explicitly constructs the normative conflict between the risk-based business licensing regime (Indonesian Standard Industrial Clas…
subject: Articles
  topic: section
subject: Indonesian Standard Industrial Classification; Notary; Public Official; Legal Certainty; Risk-Based Business Licensing.
  topic: keywords
creator: Arabella Kezia Putri Maulina
creator: Amelia Sri Kusuma Dewi
creator: Dewi Iryani
rights: Copyright (c) 2026 Arabella Kezia Putri Maulina, Amelia Sri Kusuma Dewi, Dewi Iryani https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 658
ending page: 672
doi: 10.55173/yurisdiksi.v22i4.402

The Formulation of Vacant Residential Tax Regulation in Indonesia Based on the Principle of the Social Function of Land Rights
type: item
description: This study analyzes the urgency of regulating the Empty Residential Property Tax in Indonesia’s legal system based on the principle of the social function of land rights and formulates a regulatory model that can be integrated into the local tax regime. A normative juridical method is employed, using statutory, conceptual, comparative, and systematic approaches. Legal materials are analyzed qualitatively to examine the relationship between the social function of land rights, the regulatory function of taxation, and housing policy objectives. This study identifies a substantive and structural research gap. Previous studies predominantly focus on (i) the general doctrine of the social function of land rights within agrarian law, (ii) the effectiveness of Land and Building Tax in rural and urban areas (PBB-P2) as a fiscal instrument, or (iii) administrative enforcement of abandoned land regimes. However, limited attention has been given to the construction of a tax mechanism based on the actual utilization status of residential property and its normative grounding in the social function principle of land rights, particularly within Indonesia’s decentralized taxation framework. The findings indicate a normative vacuum in Indonesian positive law, where existing abandoned land mechanisms are insufficient to address intentionally vacant residential properties, while Land and Building Tax in rural and urban areas (PBB-P2) remains property-value oriented without considering occupancy status. This condition creates regulatory inefficiency, market distortion, and contributes to artificial housing scarcity, contradicting the social function principle of land rights. The novelty of this study lies in the formulation of an Empty Residential Property Tax as a progressive add-on mechanism to Land and Building Tax in rural and urban areas (PBB-P2) within the framework of the Law on Financial Relations between Central and Regional Governments. The proposed model introduces a clear va…
subject: Articles
  topic: section
subject: Vacant Home Tax; Social Function of Land Rights; Regional Taxation; Housing; Property Speculation.
  topic: keywords
creator: Tajuddin Nur‘Afas
creator: Tunggul Anshari
creator: M. Hamidi Masykur
rights: Copyright (c) 2026 Tajuddin Nur‘Afas, Tunggul Anshari, M. Hamidi Masykur https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 644
ending page: 657
doi: 10.55173/yurisdiksi.v22i4.401

The Ratio Legis of Article 35(a) of Law Number 23 of 2006 on Population Administration
type: item
description: This study aims to analyze the ratio legis underlying the enactment of Article 35 letter (a) of Law Number 23 of 2006 concerning Population Administration, which regulates the registration of marriages based on a court determination, particularly in the context of interfaith marriages. The study is motivated by a normative conflict between Article 2 paragraph (1) of Law Number 1 of 1974 concerning Marriage, which stipulates the validity of marriage based on religious law, and Article 35 letter (a) of Law Number 23 of 2006, which provides an opportunity for marriage registration through a court ruling. This research employs a normative legal research method with statutory, case, and conceptual approaches. Primary, secondary, and tertiary legal materials are analyzed using descriptive-analytical and argumentative techniques. The research gap lies in the absence of studies that specifically position Article 35 letter (a) as the central object of ratio legis analysis and connect it to the disharmony between the legal regime of marriage and population administration law. Previous studies have generally focused on the legality of interfaith marriages, human rights protection, or judicial decision analysis, without systematically examining the legislative purpose of the norm and its implications for the consistency of the national legal system. The novelty of this study lies in the reconstruction of the ratio legis of Article 35 letter (a) as an instrument of population administration, which is then analyzed within the framework of vertical and horizontal legal harmonization between the population administration regime and national marriage law. Accordingly, this study not only explains the underlying legislative intent but also proposes a regulatory harmonization construct based on the theory of legal certainty as a model for resolving normative disharmony that has not been previously offered in the literature. The findings indicate that the existence of Article 35 letter…
subject: Articles
  topic: section
subject: Ratio Legis; Interfaith Marriage; Population Administration; Legal Certainty; Legal Harmonization.
  topic: keywords
creator: Muhammad Rizki Nurdin Sidauruk
creator: Rachmi Sulistyarini
creator: Nur Chanifah
rights: Copyright (c) 2026 Muhammad Rizki Nurdin Sidauruk, Rachmi Sulistyarini, Nur Chanifah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
starting page: 629
ending page: 643
doi: 10.55173/yurisdiksi.v22i4.400

The Principle of Legal Balance and the Degradation of Incentive Rights in Protected Rice Field Policies
type: item
description: The increasing conversion of paddy fields to non-agricultural uses poses a significant threat to national food security, prompting the Indonesian Government to enact Presidential Regulation Number 4 of 2026 concerning the Control of Paddy Field Conversion. This regulation introduces a protection mechanism through the designation of Protected Paddy Fields (LSD) and imposes restrictions on landowners' rights to convert their agricultural land. As a balancing instrument, the regulation also provides incentives for individuals who maintain the agricultural function of their land. However, the incentive provisions contained in Articles 20 and 21 raise normative concerns, particularly due to the phrase "subject to the State's financial capacity," which creates legal uncertainty. This study aims to analyze the juridical implications of the ambiguity of the incentive provisions on the legal certainty of Protected Paddy Field owners and to assess their conformity with the principles of balance and proportionality in administrative law. The research employs a normative legal method using statutory, conceptual, and analytical approaches. The findings reveal that the phrase constitutes a vague norm because it fails to specify the parameters of the State's fiscal capacity, the mechanism for granting incentives, or the legal consequences of the State's failure to provide them. As a result, the public's right to receive incentives becomes uncertain, while the restrictions on land conversion rights apply directly and are legally binding. This situation creates an asymmetric legal relationship between the State and landowners, indicating that the incentive provisions under Presidential Regulation Number 4 of 2026 do not fully satisfy the principles of legal certainty, balance, and proportionality. Therefore, a normative reconstruction is necessary to ensure the certainty of incentive implementation as a form of legal protection for landowners affected by controlling policies the con…
subject: Articles
  topic: section
subject: Protected Paddy Fields (LSD), incentives, legal certainty, principle of balance, principle of proportionality.
  topic: keywords
creator: Mohammad Habib Ramdhani
creator: Iwan Permadi
creator: Indah Dwi Qurbani
rights: Copyright (c) 2026 Mohammad Habib Ramdhani, Iwan Permadi, Indah Dwi Qurbani https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
starting page: 614
ending page: 628
doi: 10.55173/yurisdiksi.v22i3.399

Reconstructing Criminal Law To Distinguish Administrative Errors From Village Fund Corruption
type: item
description: This study examines the reconstruction of Indonesian criminal law governing Village Fund management to establish clear legal boundaries between administrative misconduct and corruption offences. Using normative legal research with statutory, conceptual, and case approaches, the study analyses the Village Law, Government Administration Law, Anti-Corruption Law, and relevant Supreme Court decisions. The research proposes an integrated Administrative–Criminal Boundary Model requiring administrative screening, assessment of mens rea, abuse of authority, unlawful benefit, and actual state financial loss before criminal prosecution. The model strengthens legal certainty, prevents over-criminalization of village officials acting in good faith, and improves proportional anti-corruption enforcement.
subject: Articles
  topic: section
subject: Fiduciary Guarantee, Transfer of Fiduciary Collateral, Legal Protection, Legal Certainty.
  topic: keywords
creator: Sari Darniati
creator: Faizin Sulistio
creator: Harun Al Rasyid
rights: Copyright (c) 2026 Sari Darniati, Faizin Sulistio, Harun Al Rasyid https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-20
publication date: 2026-06-20
starting page: 575
ending page: 588
doi: 10.55173/yurisdiksi.v22i3.396

Notarial Risk Mitigation in Entrusted Income Tax Payments under Land Sale and Purchase Binding Agreements
type: item
description: This study aims to analyze the role of Notaries in the practice of receiving entrusted payments of Final Income Tax in the context of Sale and Purchase Binding Agreements of land and/or buildings, and to formulate a legal risk mitigation model applicable in notarial practice. This research employs a socio-legal method with statutory, conceptual, and futuristic approaches. Data were obtained through interviews with Notaries in Batu City, East Java, Indonesia, as well as through a review of relevant legislation, legal documents, and academic literature. The findings indicate that the practice of Notaries receiving entrusted tax payments has developed as a response to transactional needs and the fiduciary relationship between Notaries and clients, despite the absence of explicit regulation under the Notary Law or Indonesian tax regulations. This normative gap constitutes a legal vacuum that creates legal uncertainty regarding the authority, responsibilities, and limitations of Notaries in managing entrusted tax funds. The study identifies that such practices pose multidimensional legal risks, including civil liability (breach of contract and tort), criminal liability (embezzlement and breach of trust), administrative sanctions within the notarial system, and tax compliance risks. Therefore, a structured risk mitigation framework grounded in the prudential principle is required. The novelty of this research lies in the development of a legal risk mitigation model for Notaries in handling entrusted Final Income Tax payments in Sale and Purchase Binding Agreements transactions. The model encompasses the strengthening of the prudential principle, the implementation of segregated escrow accounts, standardized documentation-based administrative procedures, and the reinforcement of normative regulation concerning the limits of Notaries’ authority in managing entrusted tax funds. This model is expected to enhance legal certainty, provide legal protection for Notaries, and prev…
subject: Articles
  topic: section
subject: Keywords : Notarial Risk Mitigation; Final Income Tax; Sale and Purchase Binding Agreement; Entrusted Tax Payment; Legal Certainty.
  topic: keywords
creator: Amanda Putri Rahmawati
creator: Tunggul Anshari Setia Negara
creator: Dyah Widhiawati
rights: Copyright (c) 2026 Amanda Putri Rahmawati, Tunggul Anshari Setia Negara, Dyah Widhiawati https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 589
ending page: 600
doi: 10.55173/yurisdiksi.v22i3.395

Legal Validity of Power of Attorney to Sell in Non-Performing Loans
type: item
description: This study examines the use of a Power of Attorney to Sell (Surat Kuasa Menjual/SKM) as a substitute for Mortgage Rights (Hak Tanggungan) in the settlement of non-performing loans through the Simple Lawsuit (Gugatan Sederhana/GS) mechanism. The issue arises because Supreme Court Regulation Number 4 of 2019 restricts the resolution of land rights disputes through the GS mechanism, while in practice, loan disputes secured by land rights are still being resolved through GS using an SKM. This research aims to analyze the legal position of the GS mechanism in loan disputes involving land rights as collateral and to assess the legal validity of using an SKM as a substitute for Mortgage Rights. This study employs normative legal research using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively through grammatical, systematic, and teleological interpretation methods. The analysis is grounded in Gustav Radbruch’s Theory of Legal Certainty, Sri Soedewi Masjchoen Sofwan’s Contract Theory, and the doctrine of legal circumvention (fraus legis). The findings indicate that the use of the GS mechanism in loan disputes secured by land rights is inherently connected to land rights disputes; therefore, its application must be strictly limited in accordance with Supreme Court Regulation Number 4 of 2019. Furthermore, an SKM cannot be equated with Mortgage Rights because it does not fulfill the principles of publicity and specificity as required under the Mortgage Rights Law. Accordingly, clearer limitations regarding land rights disputes within the GS mechanism and stronger regulations governing the use of SKM are necessary to ensure legal certainty and the protection of land rights.
subject: Articles
  topic: section
subject: Simple Lawsuit, Power of Attorney to Sell, Mortgage Rights, Legal Certainty.
  topic: keywords
creator: Muhammad Ramadhan Zulfikar Mahendra
creator: Imam Kuswahyono
creator: Djumikasih
rights: Copyright (c) 2026 Muhammad Ramadhan Zulfikar Mahendra, Imam Kuswahyono, Djumikasih https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 564
ending page: 574
doi: 10.55173/yurisdiksi.v22i3.394

Regulation of Customary and Official Village Authority in Managing Village Assets in Bali
type: item
description: The dualism of the village government system in Bali, consisting of Customary Villages and Service Villages, creates its own legal dynamics in the management of village assets. The enactment of Bali Provincial Regulation Number 4 of 2019 concerning Customary Villages strengthens the legal position of Customary Villages, including their authority over the Padruwen of Customary Villages as customary village assets. However, this regulation raises normative issues due to differences in the legal construction of village asset management with Law Number 6 of 2014 concerning Villages. This condition creates overlapping authority, unclear asset ownership status, and potential disputes between Customary Villages and Service Villages. This study aims to analyze the legal meaning of the Padruwen of Customary Villages according to Bali Provincial Regulation Number 4 of 2019 and formulate regulations that provide legal certainty in the management of assets between Customary Villages and Service Villages. This research is a normative legal research using a statutory approach, a conceptual approach, and a historical approach. The legal materials used consist of primary, secondary, and tertiary legal materials obtained through literature studies and analyzed qualitatively using prescriptive methods. The analysis focused on identifying disharmonious norms between national and regional regulations governing village asset management. The Padruwen Desa Adat (Customary Village) is not only interpreted as an asset of economic value but also as a representation of the collective identity, ancestral rights, and autonomy of indigenous communities in Bali. Current regulations still show disharmony regarding the legal subject of asset ownership, management authority, asset classification, oversight mechanisms, and accountability systems. This disharmony has resulted in legal uncertainty and has the potential to lead to conflicts in village asset management. Therefore, regulatory harmonizatio…
subject: Articles
  topic: section
subject: Regulation, Traditional Village, Official Village, Village Assets, Legal Certainty
  topic: keywords
creator: I Gede Mahada Arsadana
creator: Ngesti Dwi Prasetyo
creator: I Nyoman Nurjaya
rights: Copyright (c) 2026 I Gede Mahada Arsadana, Ngesti Dwi Prasetyo, I Nyoman Nurjaya https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 533
ending page: 553
doi: 10.55173/yurisdiksi.v22i3.393

Implementation of Legal Aid Rights for Suspects Based on Justice Principles at Malang Police
type: item
description: The right to legal aid is a constitutional right that must be granted to every suspect in the criminal justice process as a form of human rights protection and the realization of the principle of justice. The reform of criminal procedural law through Law Number 20 of 2025 concerning the Criminal Procedure Code strengthens the guarantee of legal assistance for suspects from the investigation stage. However, in practice, there are still various problems that affect the effectiveness of the implementation of these provisions. This study aims to analyze the effectiveness of the implementation of Article 155 paragraph (2) of Law Number 20 of 2025 in fulfilling the right to legal aid for suspects during the just investigation stage and to identify obstacles that affect its implementation. This study uses an empirical legal research method with a sociological juridical approach. The approaches used include a statute approach and a conceptual approach. Research data were obtained through interviews with law enforcement officers and related parties and supported by a literature study of relevant laws and regulations, books, journals, and literature. The research results show that the implementation of Article 155 paragraph (2) has provided a stronger legal basis in guaranteeing the right of suspects to obtain legal assistance during the investigation stage. This provision contributes to realizing the principles of fair trials, equality before the law, and protection of human rights. However, the effectiveness of its implementation still faces legal, structural, and legal culture obstacles that affect suspects' access to legal assistance. Therefore, it is necessary to strengthen implementing regulations, increase the capacity of law enforcement officers, optimize legal aid services, and increase public legal awareness in order to realize a criminal justice system that is fair, humanistic, and oriented towards the protection of human rights.
subject: Articles
  topic: section
subject: Legal Aid, Suspects, Principles of Justice, Investigation Stage, Criminal Procedure Code
  topic: keywords
creator: Fatwa Azis Wicaksono
creator: Setiawan Noerdajasakti
creator: Bambang Sugiri
rights: Copyright (c) 2026 Fatwa Azis Wicaksono, Setiawan Noerdajasakti, Bambang Sugiri https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 516
ending page: 532
doi: 10.55173/yurisdiksi.v22i3.392

The Ideal Regulation of Meaningful Public Participation In The Legislative Process By The House of Representatives
type: item
description: Public participation in the formation of laws is one manifestation of the principles of popular sovereignty and a democratic state based on the rule of law. The development of Indonesian constitutional law, through Constitutional Court Decision Number 91/PUU-XVIII/2020, has introduced the concept of meaningful participation as a constitutional standard in the formation of laws. This concept requires the fulfillment of three main elements: the right to be heard, the right to be considered, and the right to be explained. However, the regulation of public participation in Article 96 of Law Number 13 of 2022 concerning the Formation of Legislation has not fully accommodated these three elements, particularly regarding the obligation of lawmakers to provide explanations for the follow-up of public input. This study aims to analyze the conformity of the regulation of public participation in the formation of laws with the constitutional standard of meaningful participation and formulate a reconstruction of the ideal regulation in the Indonesian legislative system. This study uses a normative legal research method with a legislative approach and a conceptual approach. Legal materials were obtained through a literature study consisting of primary, secondary, and tertiary legal materials, then analyzed prescriptively using Philippe Nonet and Philip Selznick's Responsive Legal Theory and Sherry R. Arnstein's Ladder of Participation Theory. The results of the study indicate that the current regulations have accommodated the right to be heard and some elements of the right to be considered through various public participation mechanisms. However, the right to be explained element has not received adequate normative guarantees because it is still facultative. Therefore, regulatory reconstruction is needed through changes to imperative norms, strengthening mechanisms for considering public aspirations, establishing a transparent feedback system, and increasing legislative accounta…
subject: Articles
  topic: section
subject: Meaningful Participation; Community Participation; Lawmaking; Constitutional Court; Responsive Law; Participatory Democracy.
  topic: keywords
creator: Lalu Muhammad Amar Fawazi
creator: Ngesti Prasetyo
creator: Riana Susmayanti
rights: Copyright (c) 2026 Lalu Muhammad Amar Fawazi, Moh. Fadli, Shinta Hadiyantina https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 497
ending page: 515
doi: 10.55173/yurisdiksi.v22i3.391

Legal Certainty of State Land as an Object of Waqf
type: item
description: This research aims to critically analyze the legal certainty of state land as a waqf object within the Indonesian legal system, particularly regarding the legal position of the state as the holder of the right to control land and the validity of the Waqf Pledge Deed over state-controlled land. This study employs a normative legal research method using statutory and conceptual approaches. The legal materials consist of primary legal sources in the form of agrarian and waqf-related legislation, secondary legal sources including books, journals, and expert opinions, and tertiary legal materials supporting the analysis. The findings demonstrate that the state does not possess legal standing as a waqif because the state’s right to control land constitutes a public authority to regulate and administer land rather than a proprietary right within private law. Consequently, state land cannot directly become an object of waqf without the prior granting of land rights. Furthermore, the validity of a Waqf Pledge Deed concerning state land is highly dependent on the legal status of the land. Such a deed may be deemed invalid if it is established over pure state land that has not been subject to specific land rights, as it fails to fulfill the ownership requirement of the waqif. The novelty of this research lies in its analysis of the normative conflict between agrarian law and waqf law concerning the legality of state land as a waqf object, as well as in clarifying the limits of state authority in land waqf practices in Indonesia.
subject: Articles
  topic: section
subject: Keywords : Legal Certainty, State Land, Land Waqf, State Control Rights, Waqf Pledge Deed.
  topic: keywords
creator: Muhammad Ferdynan Alfareza
creator: Herlindah
creator: Supriyadi
rights: Copyright (c) 2026 Muhammad Ferdynan Alfareza, Herlindah, Supriyadi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 453
ending page: 463
doi: 10.55173/yurisdiksi.v22i3.390

Legal Requirements and Appointment Procedures for Cooperative Deed Notaries: Evidence from Malang
type: item
description: This study examines the implementation of regulations regarding the requirements and appointment procedures for Notaries as Makers of Cooperative Deeds (NPAK) in the drafting of Cooperative Establishment Deeds in Malang City. NPAKs hold a vital position as public officials authorized to draft cooperative deeds ; however, in practice, various regulatory and operational obstacles are still encountered in the field. This research focuses on three main aspects: the implementation mechanism of the regulations and appointment procedures for NPAKs in Malang City, the inhibiting factors faced during the implementation process, and the formulation of efforts that can be taken to overcome these existing obstacles. To address these issues, this study employs an empirical legal research method with a socio-legal approach in the Malang City region. Data were gathered directly through interview techniques and documentary studies with respondents comprising NPAKs, non-NPAK notaries, the Department of Cooperatives, and relevant professional organizations, which were subsequently analyzed using a descriptive-qualitative method. The results indicate that the implementation of the regulations has generally proceeded in accordance with the applicable administrative criteria , but its execution remains suboptimal due to differing interpretations of the procedures and the uneven participation of notaries. This suboptimality is driven by both juridical and non-juridical obstacles , which require refined harmonization among ministries and continuous legal education for the public .
subject: Articles
  topic: section
subject: Notary Public for Cooperative Deeds (NPAK)
  topic: keywords
subject: Tax Disputes
  topic: keywords
subject: Substantive Justice
  topic: keywords
subject: Articles of Incorporation for Cooperatives
  topic: keywords
subject: Legal Certainty.
  topic: keywords
creator: Fajar Tri Setiadi
creator: Herlindah
creator: Herman Suryokumoro
rights: Copyright (c) 2026 Fajar Tri Setiadi, Herlindah, Herman Suryokumoro https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
starting page: 554
ending page: 563
doi: 10.55173/yurisdiksi.v22i3.386

Inconsistency in Constitutional Interpretation in The Judicial Review of The Anti-Corruption Law in Indonesia
type: item
description: This study aims to analyze the dynamics of constitutional interpretation in the judicial review of Article 2 paragraph (1) and Article 3 of the Anti-Corruption Law, as well as to examine the obstacles and solutions in limiting state power in Indonesia. This research employs a normative legal method using statutory, case, and conceptual approaches. Legal materials are collected through library research and analyzed qualitatively using legal interpretation methods. The results show that the dynamics of constitutional interpretation in Case Number 142/PUU-XXII/2024 reflect a tension between a formalistic approach emphasizing legal certainty and a substantive approach oriented toward the effectiveness of anti-corruption efforts. The petition primarily concerns the application of norms rather than their constitutionality. Furthermore, the limitation of state power in Indonesia faces several challenges, including unclear institutional authority, inconsistent constitutional interpretation, political influence in law-making, and weak legal culture and integrity. From the perspectives of Gustav Radbruch and Carl J. Friedrich, a balance between legal certainty, justice, and utility, as well as the strengthening of constitutional mechanisms, is essential to ensure effective limitation of state power within a rule of law framework.
subject: Articles
  topic: section
subject: Constitutional Interpretation, Judicial Review, Anti-Corruption Law, Limitation Of Power, Rule Of Law
  topic: keywords
creator: Oktoriusman Halawa
creator: Tomson Situmeang
rights: Copyright (c) 2026 Oktoriusman Halawa, Tomson Situmeang https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 476
ending page: 485
doi: 10.55173/yurisdiksi.v22i3.389

Problems of Limiting State Power From A Constitutional Perspective In Indonesia
type: item
description: This study aims to analyze constitutional challenges in limiting state power in Indonesia, particularly executive dominance, institutional oversight, and the effectiveness of constitutional control mechanisms, as well as to examine the obstacles and possible solutions. The novelty of this study lies in its integrated analysis of executive dominance, Constitutional Court controversies, and constitutionalism within a single analytical framework. This research employs a normative legal method with statutory and conceptual approaches, analyzed qualitatively. The results show that the limitation of state power has not been optimally implemented, as indicated by the dominance of executive power (executive heavy), weak effectiveness of oversight, and unclear boundaries of authority among state institutions. Based on Montesquieu’s theory of separation of powers, this condition reflects that the mechanism of checks and balances has not functioned ideally within Indonesia’s constitutional system. Furthermore, the obstacles in limiting state power include weak integrity and independence of state institutions, vague legal norms, low constitutional awareness, and ineffective oversight mechanisms. Based on Jimly Asshiddiqie’s theory of constitutionalism, this condition indicates that the function of the constitution as a limitation of power has not been optimally implemented. Therefore, it is necessary to strengthen institutions, harmonize legal norms, enhance constitutional awareness, and develop preventive oversight mechanisms to realize an effective limitation of state power in accordance with the principles of the rule of law.
subject: Articles
  topic: section
subject: Limitation of Power, Constitution, Checks and Balances, Constitutionalism, Rule of Law
  topic: keywords
creator: Muhammad Farhan Nefaldy
creator: Tomson Situmeang
rights: Copyright (c) 2026 Muhammad Farhan Nefaldy, Tomson Situmeang https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 486
ending page: 496
doi: 10.55173/yurisdiksi.v22i3.388

The Civil Rights of an Individual in a Certificate of Inheritance Proven to Have Been Based on Forged Documents
type: item
description: This study aims to analyze the civil rights of lawful heirs affected by a Certificate of Inheritance Rights proven to have been issued on the basis of forged documents and to examine the forms of civil liability arising from such unlawful conduct. This research employs a normative legal research method using both statutory and case approaches through the examination of legislation, legal doctrines, and the Supreme Court Decision Number 1470 K/Pid/2023. The findings demonstrate that document forgery in the preparation of a Certificate of Inheritance Rights gives rise to legal consequences in the form of the loss of inheritance rights, loss of recognition as a legal subject within inheritance relations, and deprivation of the right to control and enjoy the deceased’s estate. Such conduct constitutes an unlawful act that contravenes the principles of legal protection and legal certainty. Civil liability toward the aggrieved lawful heirs is based on Article 1365 of the Indonesian Civil Code through the provision of compensation, the annulment of the legally defective Certificate of Inheritance, and the restoration of the original legal condition through the reinstatement of the lawful heirs’ legal status. The novelty of this research lies in its focus on the restoration of heirs’ civil rights resulting from the forgery of a Certificate of Inheritance from the perspective of legal protection and victims’ rights recovery.
subject: Articles
  topic: section
subject: Keywords: Civil Rights, Certificate of Inheritance, Document Forgery, Unlawful Act, Civil Liability.
  topic: keywords
creator: Candrika Arivia Apriliani
creator: Rachmi Sulistyarini
creator: M. Sudirman
rights: Copyright (c) 2026 Candrika Arivia Apriliani, Rachmi Sulistyarini, M. Sudirman https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 464
ending page: 475
doi: 10.55173/yurisdiksi.v22i3.387

Reformulating Tax Dispute Regulations as an Effort to Address Substantive Injustice in Indonesia's Tax Court System
type: item
description: This study examines the urgency of reformulating tax dispute resolution regulations in Indonesia to address the substantive injustice experienced by taxpayers within the tax judiciary system. Although Indonesia's taxation system is founded on the principle of legality under Article 23A of the 1945 Constitution, the existing dispute resolution mechanism has not fully ensured balanced legal protection between taxpayers and tax authorities. Tax authorities possess extensive powers in tax assessment, examination, and collection, creating an unequal position that may lead to unfair treatment of taxpayers. This research aims to analyze the current legal framework governing tax dispute resolution and identify the factors contributing to substantive injustice in the system. The study employs a normative juridical method using statutory and conceptual approaches through the examination of relevant legislation, legal principles, and legal doctrines. The findings indicate that tax disputes are primarily resolved through appeals and lawsuits under the jurisdiction of the Tax Court, while objections constitute an administrative remedy within the broader tax dispute framework. However, taxpayers continue to face significant challenges, including potential conflicts of interest in the objection process, unequal burdens of proof, limited access to information, and regulatory inconsistencies among the General Taxation Provisions and Procedures Law, the Tax Court Law, and the Judicial Power Law. These conditions weaken legal protection and hinder the realization of substantive justice. This study recommends a comprehensive reformulation of tax dispute regulations to strengthen the independence of the Tax Court, improve legal protection for taxpayers, and promote substantive justice within Indonesia's tax dispute resolution system. Such reform is expected to enhance legal certainty, fairness, and public trust in the national taxation system.. This study fills the research gap concerni…
subject: Articles
  topic: section
subject: Tax Regulation Reformulation; Tax Disputes; Substantive Justice
  topic: keywords
creator: Ryandi Ferdiannur Usman
creator: Prija Djatmika
creator: Heru R. Hadi
rights: Copyright (c) 2026 Ryandi Ferdiannur Usman, Prija Djatmika, Heru R. Hadi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 435
ending page: 452
doi: 10.55173/yurisdiksi.v22i3.385

Child Protection In Marriage Dispensation: Harmonization of Regulations From The Perspective of The Child Protection Law
type: item
description: Child marriage remains a legal and social issue in Indonesia despite the existence of regulations regarding child protection in the national legal system. Law Number 35 of 2014 concerning Child Protection expressly requires parents to prevent child marriage as a form of protection for children's rights to growth and development. However, on the other hand, Law Number 16 of 2019 concerning Marriage still provides space through the marriage dispensation mechanism that can legalize child marriage through a court decision. This condition creates disharmony in regulations and impacts legal uncertainty in child protection. This study aims to analyze the harmonization of marriage dispensation regulations from the perspective of the Child Protection Law and examine legal certainty regarding child protection in the practice of marriage dispensation in Indonesia. This study uses a normative legal research method with a conceptual approach and a case approach. The legal materials used include laws and regulations, court decisions, scientific journals, and legal literature analyzed using grammatical and systematic interpretation methods. The research results indicate that there is a dualism in the regulations between the Child Protection Law and the Marriage Law, resulting in weak legal protection for children. Furthermore, the ambiguity of the phrase "very urgent reasons" in the marriage dispensation creates multiple interpretations and high levels of judicial discretion in granting marriage dispensation requests. Therefore, regulatory harmonization, strict limitations on marriage dispensations, and strengthening of the child protection paradigm in judicial practice are needed to achieve legal certainty oriented toward the best interests of children.
subject: Articles
  topic: section
subject: Child Protection, Marriage Dispensation, Legal Certainty, Legal Harmonization, Best Interests of the Child.
  topic: keywords
creator: Aura Shava Dhinda Salsabila
creator: Rachmi Sulistyarini
creator: Djumikasih
rights: Copyright (c) 2026 Aura Shava Dhinda Salsabila, Rachmi Sulistyarini, Djumikasih https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
starting page: 423
ending page: 434
doi: 10.55173/yurisdiksi.v22i3.384

Legal Certainty Regarding The Validity Period of Halal Certificates In Indonesia
type: item
description: Regulations regarding the validity period of halal certificates in Indonesia have undergone significant changes following the enactment of Law Number 6 of 2023 concerning Job Creation. Previously, Law Number 33 of 2014 concerning Halal Product Assurance stipulated that halal certificates are valid for four years and must be renewed periodically as a form of state supervision of the consistency of product halalness. However, after the amendment through the Job Creation Law, halal certificates are declared valid as long as there are no changes in the composition of ingredients and/or halal product processes. This study aims to analyze the shift in regulations regarding the validity period of halal certificates and assess the legal certainty of these regulations based on Gustav Radbruch's theory. The novelty of this research lies in its critical analysis of the transition from a periodic monitoring model to a perpetual halal certification model within the framework of legal certainty, justice, and utility. This research is a normative legal study using a legislative approach and a conceptual approach. The legal materials used consist of primary, secondary, and tertiary legal materials collected through literature studies and analyzed descriptively and qualitatively. The results show that changes in regulations regarding the validity period of halal certificates reflect a shift in legal orientation from a periodic monitoring system to administrative simplification and economic efficiency. While these changes provide administrative and economic benefits for businesses, they also create legal challenges in the form of unclear norms, weak post-certification oversight, and the potential for reduced legal protection for Muslim consumers. According to Gustav Radbruch's theory, these regulations tend to prioritize utility over legal certainty and justice. Therefore, regulatory harmonization and strengthening of the oversight system are needed to ensure optimal legal protection…
subject: Articles
  topic: section
subject: Halal Certificate, Legal Certainty, Halal Product Guarantee, Consumer Protection, Gustav Radbruch.
  topic: keywords
creator: Kuntari Angrani
creator: Yenny Eta Widyanti
creator: Siti Rohmah
rights: Copyright (c) 2026 Kuntari Angrani, Yenny Eta Widyanti, Siti Rohmah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-26
publication date: 2026-05-26
starting page: 409
ending page: 421
doi: 10.55173/yurisdiksi.v22i2.383