PENA LAW: International Journal of Law

THE PROBLEM OF RECOGNIZING MINANGKABAU COMMON LAND OWNERSHIP RIGHTS BETWEEN THE MATRILINEAL SYSTEM AND INDONESIAN LEGISLATION

Heru Chandra, Agung Iriantoro, Tanawat Teepapal — Wed, 03 Sep 2025 00:00:00 +0000

The communal land ownership system of the Minangkabau indigenous legal community based on the matrilineal system faces fundamental misalignment with Indonesia's national land law regulations. This research analyzes the characteristics of ulayat land ownership system based on Minangkabau customary law and its misalignment with UUPA. The research method employs a normative juridical approach with legislative analysis and literature study. The results show that Minangkabau ulayat land ownership system has unique characteristics in the form of hereditary communal ownership through maternal lineage with separation of rights and ownership concepts in the philosophy “hak bamiliek harato bapunyo, hak nan banampuharapo nan bamiliek”. The three-tiered hierarchical structure of nagari, tribal, and clan ulayat lands is managed based on the principle of “gangam bauntuak pagang bamasiang” which does not recognize the concept of buying and selling. Misalignment occurs because UUPA adopts an individual ownership paradigm that contradicts the Minangkabau communal system. Regulation through PP 18 of 2021 which enables the transformation of ulayat land into management rights actually creates a legal certainty paradox and potentially destroys the communal ownership system. The fragmentation of ulayat land to only 8.38% remaining intact reflects the failure of legal harmonization. A reconstruction of the national agrarian law paradigm is needed that can accommodate communal ownership characteristics without eliminating the essence of indigenous cultural values.

LEGAL CERTAINTY IN THE IMPLEMENTATION OF THE TRANSFER FROM ANALOG CERTIFICATE MEDIA TO ELECTRONIC CERTIFICATE

Agung Iriantoro — Thu, 16 Oct 2025 00:00:00 +0000

Analog certificates have traditionally served as physical proof of land ownership and proved a sufficient degree of legal certainty. However, with advance in technology and digitalization, the government through Regulation of the Minister of Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency Number 1 of 2021, later replaced by Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency Number 3 of 2023 concerning Issuance of Electronic Documents in Land Registration Activities has sought to provide easier access to the land registration and management process. E-certificates offer easier access to land registration and management processes. Nevertheless, this regulatory shift raises legal questions regarding the status of analog and electronic certificates, as well as the broader need for regulatory harmonization. This research adopts a normative legal approach examining legal literature and secondary data (library research). The finding indicate that electronic certificates offer significant advantages, including easier access, enhanced data security, and greater transparency in registration and data management. The process of media transfer involves verification of both physical and legal data by the National Land Agency, with the Land Deed Officials playing a crucial role in ensuring the validity and legality of such data. Ultimately, digital transformation is necessary to overcome long-standing issues within the land registration system. The transition from analog certificates to electronic certificates represents a strategic step toward modernizing land administration by integrating legal and technological dimensions, thereby creating an efficient, secure, and reliable system.

Evaluation of the Implementation of Balance in Protecting the Rights of Entrepreneurs, and Workers in the Job Creation Law Post-the Constitutional Court Decision Number 168/PUU-XXI/2023: ASocio-Legal Study

Martin Triadmaja Hendriadi, Adnan Hamid, Agung Iriantoro, Kukuh Komandoko — Fri, 26 Sep 2025 00:00:00 +0000

This study aims to evaluate the implementation of the balance of protecting the rights of employers and workers in Law Number 6 of 2023 concerning the Stipulation of Government Regulation instead of Law Number 2 of 2022 concerning Job Creation into Law or the Job Creation Law (hereinafter referred to as Law 6/2023) post-the Constitutional Court or Mahkamah Konstusi (MK) Decision No. 168/PUU-XXI/2023: a socio-legal study. Literature studies were conducted as a basis for answering various problems in this study. Then, data processing was carried out qualitatively. The results of this study indicate that Law 6/2023, after the Constitutional Court Decision, underlines the importance of normative workers' rights, which have an impact on legal certainty and benefits for workers. Law 6/2023) after the Constitutional Court Decision tends not to affect entrepreneurs. The evaluation results of the implementation of the Job Creation Law after the Constitutional Court Decision indicate that the issue of protecting employers' rights is crucial. Therefore, Law 6/2023, after the Constitutional Court Decision, is expected to be amended not only to address the imbalance in workers' rights but also the rights of employers. Thus, the results of this study are expected to be used by the government and the legislature to form employment laws and ensure fair implementation of the balance between protecting entrepreneurs.' and workers' rights in Law 6/2023 after the Constitutional Court Decision by the constitution, Article 27 paragraph (2), Article 28D paragraph (2), and Article 33 of the 1945 Constitution.

ELECTRONIC CERTIFICATES OF LAND RIGHTS AND THE CONCEPT OF IMMUTABILITY IN INDONESIAN NATIONAL LAND LAW

Rahmat Rahmat, Agung Irianto, Mashlihati Nur Hidayati, Nut Nut — Thu, 25 Sep 2025 00:00:00 +0000

Digital transformation in the land sector has led to the implementation of electronic certificates as an effort to modernize national land administration. In this system, the principle of immutability, or the unchangeability of data after it has been recorded, is an important basis for ensuring the integrity and validity of land rights data. This paper analyses the relevance of the concept of immutability in information technology to the electronic certificate system from the perspective of national land law. Through a normative juridical approach and a study of legislation, it is found that while the principle of immutability enhances legal protection, data validity, and service efficiency, it remains subject to basic principles of land law that allow for the annulment of rights on the basis of legal decisions. The study recommends strengthening technical and legal regulations and developing blockchain-based systems to support the immutability principle in land administration. The concept of immutability in law is closely related to the principle of legal certainty. In the context of Indonesian national land law, this concept is reflected in the land registration system that gives legal force to registered land rights. This article discusses the relationship between legal theories and the concept of immutability, as well as its application in national land law, particularly through the Basic Agrarian Law (UUPA) and Government Regulation No. 24 of 1997 on Land Registration. The study shows that the principle of immutability is the foundation for ensuring stability, legal security and protection of land rights.

THE URGENCY OF FORMING A SPECIAL LAW FOR TAX CONSULTANTS AS A SUPPORTING PROFESSION FOR THE INDONESIAN FINANCIAL SECTOR

Andi Deswanta, Adnan Hamid, Supaphorn Akkapin — Thu, 04 Sep 2025 00:00:00 +0000

Tax consultants as supporting professionals in the financial sector play a strategic role in Indonesia’s taxation system, yet face fundamental legal uncertainty. This research analyzes the legal status of tax consultants in Indonesia’s taxation system and formulates a comprehensive legal protection concept for the profession. The research method employs a normative juridical approach with regulatory analysis and literature study. The findings reveal that the legal status of tax consultants experiences a paradox where the profession obtains formal recognition through the General Tax Law and Ministerial Regulations but faces serious legal vulnerabilities in practice. Tax consultants are trapped in a dual status as independent professionals and taxpayer representatives without adequate legal protection, unlike advocates and public accountants who already have legislative umbrella laws. Dependence on ministerial-level regulations creates legal uncertainty exacerbated by professional organization fragmentation and criminalization threats. The comprehensive legal protection concept requires systemic transformation through establishing specific legislation that integrates preventive and repressive dimensions. Concrete mechanisms include legal immunity based on good faith, consolidation of unified professional organizations, and establishment of independent ethics councils. Harmonization with international practices will enhance professional credibility and support tax revenue optimization through a professional taxation ecosystem.

Judicial Exile and International Judicial Reform: Rethinking the Independence of the Judiciary in a Global Context

Fauzan Muzakki, Atma Suganda, Supaphorn Akkapin — Fri, 30 May 2025 00:00:00 +0000

Judicial independence is widely recognized as a cornerstone of justice, yet its realization in the international sphere faces increasing challenges from political pressures and global power asymmetries. This study introduces the concept of judicial alienation to capture the growing disconnection between the normative ideals of international courts and their perceived legitimacy. Using a qualitative design with a normative legal and comparative approach, the research examines primary legal instruments, including the Rome Statute, the UN Charter, and selected judgments of the International Criminal Court (ICC), the International Court of Justice (ICJ), and the World Trade Organization Dispute Settlement Body (WTO DSB), complemented by secondary academic sources. Findings indicate three interrelated patterns: uneven jurisdiction, particularly the ICC’s disproportionate focus on African cases; legitimacy crises, reflected in recurring resistance to ICJ jurisdiction; and the limited scope of reforms, which tend to be procedural rather than structural. Comparative analysis further reveals that while the WTO DSB benefits from broader acceptance through its consensus-based mechanism, the ICC and ICJ remain vulnerable to contestation due to their direct engagement with state sovereignty. The discussion argues that judicial independence should be reconceptualized not only as a normative principle but also as a socio-political practice embedded in global governance. The study contributes theoretically by advancing an interdisciplinary framework and practically by offering reform-oriented recommendations for more inclusive, transparent, and sustainable international judicial institutions.

PROTECTION FOR NON-FORMAL EDUCATORS IN THE SECTOR OF INTELLIGENT TECHNOLOGY IN ACCORDANCE WITH TEACHER COMPETENCY STANDARDS TO ENSURE LEGAL CERTAINTY AND JUSTICE

Jully Tjindrawan, Tubagus Achmad Doradjat — Tue, 02 Sep 2025 00:00:00 +0000

The education sector plays a crucial role in preparing literacy skills with a new orientation and a generation ready to face the challenges of progress from the industrial revolution to the modern society era. Smart technology education currently comes from non-formal education. The government's response, through the Ministry of Primary and Secondary Education, is to issue an Academic Paper on Coding and Artificial Intelligence Learning, with the policy direction of revising the National Education System Law as an ideal concept for preparing smart technology education (robotics, coding, and artificial intelligence) into the national education system curriculum to provide legal certainty and justice for non-formal educators.

STRENGTHENING THE REGULATORY FRAMEWORK AND SUPERVISION CONCEPT OF NOTARIES BY THE NOTARY SUPERVISORY COUNCIL IN BANKING ACTIVITIES IN INDONESIA

Dedi Nurhadi, Agus Surono, Adnan Hamid, Sineenart Suasoongnern — Fri, 26 Sep 2025 00:00:00 +0000

Currently, the presence of a Notary is also required in the banking sector, where a Notary holds a central professional role by assisting both debtors and creditors in the preparation of principal agreements as well as collateral (accessory) agreements. Banks engaged in lending activities need the services of a Notary. The Notary profession is essential for institutions or companies acting as debtors in the process of obtaining bank credit. To fulfill their duties in the banking sector, Notaries must possess expertise and knowledge in the field of banking. Nowadays, Notaries are frequently found to be working in cooperation with banks or acting as bank partners, with such arrangements formalized in specific agreements. Notaries are often requested to draft credit agreements, in which most clauses are determined by the bank. The legal basis for the responsibilities carried out by a Notary is Article 16 paragraph (1) letter (a) of the Indonesian Law on Notary Office (UUJN), which requires a Notary to act with integrity, honesty, thoroughness, independence, impartiality, and to safeguard the interests of all parties involved in the legal act. A Notary’s independence must align with the principle of legal legality, so that in carrying out their duties, they are not influenced by any party or provide legal document services that favor one party over another. A Notary must uphold the principle of transparency, conduct examinations in accordance with the Notary Law and the Code of Ethics of the profession, and maintain independence and accountability for all information they provide. A potential issue faced by Notaries in the banking sector is the risk of a conflict of interest: on one hand, they must remain independent in performing their functions for the bank, while on the other hand, they receive professional fees from their clients and are bound to fulfill their professional responsibilities. Although Notaries are required to comply with the professional code of ethics and standards established by their professional association—and these must not contradict the Banking Law or its implementing regulations—the role and position of Notaries in banking require supervision by the Notary Supervisory Council. This is to ensure accountability in the Notary’s duties, as their actions may otherwise disadvantage the debtor or result in the preparation of incomplete or flawed deeds. Therefore, transparency in a Notary’s performance has become a matter of concern.

CORPORATE CRIMINAL LIABILITY IN TAX CRIMES IN INDONESIA

Sujatmiko Sujatmiko, Agus Surono, Pattharawadee Rangsimanop — Thu, 25 Sep 2025 00:00:00 +0000

The complexity of business structures and the potential for tax avoidance through fictitious schemes contribute to the challenges associated with corporate tax compliance in Indonesia's self-assessment system. This study analyzes the general provisions and procedures of taxation (Tax Administration Law) and the new Criminal Code (KUHP) to understand how corporations are held accountable for tax crimes. The primary concerns pertain to the ambiguity of attributing culpability (mens rea) to non-human entities, the potential for overcriminalization of small corporations, and conflicts of interest within the Directorate General of Taxes (DJP), which fulfills a dual role as both investigator and fiscal authority. A normative legal methodology employing a legislative, conceptual, and historical approach was applied to examine the formulation of articles, corporate liability doctrines, and enforcement mechanisms through the HPP Law, the new KUHP, Supreme Court Regulation No. 13/2016, and Minister of Finance Regulation No. 17/2025. The analysis demonstrates that the legal framework has recognized corporations as criminal subjects through the doctrines of vicarious liability and identification theory, accompanied by penalties ranging from fines to dissolution. Nevertheless, the incentives for compliance mitigation remain limited. The principles of subsidiarity and restorative justice are regulated through voluntary disclosure and alternative penalties. However, implementation requires independent oversight to maintain checks and balances. The recommendations put forth include refining the definition of "directing mind," enhancing corporate compliance incentives, and harmonizing sectoral regulations to achieve a balanced enforcement between deterrence and substantive justice.

ETHICAL AWARENESS AND ACADEMIC USE OF AI IN LEGAL AND BUSINESS WRITING AMONG UNDERGRADUATE STUDENTS AT A THAI PUBLIC UNIVERSITY

Alan Robert White, Tubagus Achmad Darodjat, Agung Iriantoro — Mon, 15 Sep 2025 00:00:00 +0000

This study examines undergraduate students’ awareness, perceptions, usage patterns, and ethical considerations regarding the use of generative Artificial Intelligence (AI) in legal and business writing. A 20-item questionnaire was administered to assess familiarity with AI tools, beliefs about their usefulness, patterns of use in academic contexts, and views on ethical implications. The results indicate moderate awareness and generally positive perceptions of generative AI, particularly in terms of improving writing quality and clarifying complex concepts. However, actual usage remains limited, and many students report a lack of formal instruction or clear guidelines on ethical use. Notably, students expressed strong support for institutional guidance and recognised the importance of responsible AI integration in academic settings. The findings underscore the need for targeted educational interventions and policy development to align student behaviour with ethical academic standards. Recommendations are made for integrating AI training into business education and conducting further research on the long-term academic effects of generative AI use.