Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat

ANALISIS YURIDIS PENYALAHGUNAAN TRANSFER PRICING SEBAGAI SARANA PENGHINDARAN PAJAK DI INDONESIA

2026-03-27T17:14:17+07:00

This study examines the legal regulation of transfer pricing in Indonesia and its implications for tax avoidance practices by multinational enterprises. Transfer pricing is essentially a legitimate and necessary business mechanism for allocating costs and profits within a multinational group; however, in practice it is highly susceptible to abuse through profit shifting and base erosion. This research focuses on a normative legal analysis of Article 18 of the Indonesian Income Tax Law and Ministry of Finance Regulation No. 172/PMK.03/2023 as the latest umbrella regulation that consolidates Indonesia’s transfer pricing framework and aligns it with the OECD Transfer Pricing Guidelines. Using a statute and conceptual approach, the study analyzes the concepts of the Arm’s Length Principle, related-party relationships, and the enforcement mechanisms addressing abusive transfer pricing practices. The findings indicate that although PMK-172 has strengthened the normative framework and enhanced legal certainty, significant implementation challenges remain, particularly regarding divergent interpretations, the burden of proving the economic substance of related-party transactions, and the high volume of transfer pricing disputes before the Tax Court. Accordingly, the effectiveness of preventing tax avoidance through transfer pricing depends not only on comprehensive regulation but also on consistent enforcement and the quality of legal and economic analysis by tax authorities and the judiciary.

KEWENANGAN MAHKAMAH KONSTITUSI DALAM PENYELESAIAN SENGKETA HASIL PILKADA PASCA PUTUSAN NOMOR 85/PUU-XX/2022

2026-03-27T17:16:30+07:00

Constitutional Court Decision Number 85/PUU-XX/2022 reaffirmed the Constitutional Court's (MK) authority to examine and resolve disputes over regional head election (Pilkada) results, despite the absence of a special election court. This decision sparked debate regarding the limits of the Constitutional Court's authority and its implications for the principles of separation of powers and legal certainty. This study aims to analyze the construction of the Constitutional Court's authority following Decision Number 85/PUU-XX/2022 and its implications for the Pilkada dispute resolution system in Indonesia. The research method used is normative legal research with a statutory approach, a case approach, and a conceptual approach. The results show that Decision Number 85/PUU-XX/2022 strengthens the Constitutional Court's role as guardian of the constitution, but also demonstrates a tendency to expand its authority, potentially giving rise to problems of legal certainty and the risk of judicial overreach. The novelty of this research lies in its critical analysis of the shifting role of the Constitutional Court in the post-2022 Pilkada regime and its proposed strengthening of the institutional design for a more constitutional Pilkada dispute resolution..

KEWENANGAN PENYELIDIKAN, PENYIDIKAN DAN PENUNTUTAN DALAM SISTEM PENEGAKAN HUKUM INDONESIA

2026-03-27T17:15:41+07:00

The judicial system is essentially synonymous with the system of law enforcement, as judicial proceedings fundamentally constitute a process through which the law is upheld.Effective law enforcement, however, requires more than a coherent and comprehensive body of legislation; it also depends on institutional actors that serve as the primary instruments of legal implementation. These law enforcement institutions operate within an integrated framework that collectively forms the Criminal Justice System. Within this framework , law enforcement authorities inevitably function as the principal actors responsible for operationalizing and safeguarding legal norms. Law cannot enforce itself, nor can it realize the normative intentions embedded in statutory provisions without the active involvement of law enforcement authorities.The law enforcement process typically begins with the preliminary inquiry stage, followed by the formal investigation phase, and subsequently advances to the prosecutorial stage.

PERTANGGUNGJAWABAN HUKUM TERHADAP PELAKU PENIPUAN ONLINE MELALUI PLATFORM FACEBOOK

2026-03-27T17:15:03+07:00

The advancement of information technology has significantly increased online buying and selling activities through various digital platforms, including social media such as Facebook. Along with this convenience, cases of online fraud have also risen and caused losses to consumers. This study aims to examine the forms of legal liability of online fraud perpetrators on the Facebook platform and to analyze the extent to which the implementation of the Law on Information and Electronic Transactions (ITE Law) provides legal protection for victims. The research method used is normative legal research with a statutory approach and a case approach, particularly Decision Number 167/Pid.Sus/2024/PN Bjm. The results show that online fraud perpetrators can, in principle, be held legally accountable under Article 28 paragraph (1) in conjunction with Article 45A paragraph (1) of the ITE Law as a special legal provision. The application of the ITE Law has provided legal protection for victims, especially through the recognition of electronic evidence and the imposition of criminal sanctions. However, such protection has not yet been fully optimal because it still focuses primarily on punishing offenders and has not comprehensively regulated mechanisms for the recovery of victims’ losses. Therefore, synergy between the ITE Law and the Consumer Protection Law is necessary to achieve more effective and equitable legal protection.Online Fraud