Media Iuris

The Tax Responsible Party of Corporate Taxpayer on Legal Liability Discourse

2025-03-07T10:43:56+07:00

This article examines, from the perspective of legal liability, the determination of third party liability other than corporate taxpayers, both personally and jointly. The discussion covers three areas, including tax provisions, tax court decisions, and the concept of legal liability. The results are, firstly, the third party liability of corporate taxpayers is the target of Compulsion Letters, Seizures, and Auctions, both personally and jointly. Secondly, several tax court lawsuit decisions indicate that in principle the obligation of corporate taxpayers to pay tax debts is attached to the third party liability, and for director, this attachment opens up the possibility of interference with his/her ownership rights. Finally, the provisions on the third party liability of corporate taxpayers are not rooted in the concept of legal liability, thus creating a risk of uncertainty as shown in the tax court lawsuit decision.

The Future of Arbitration for Personal Data Disputes in Indonesia: Weighing the Benefits and Challenges

2025-03-17T10:41:33+07:00

Law No. 27 of 2022 on Personal Data Protection (“PDP Law”) states that any personal data protection dispute can be settled through court, arbitration or any other form of alternative dispute resolution. Due to the recent issuance of the PDP Law, dispute resolution in the field of personal data is still a new area in Indonesia, especially arbitration. This paper seeks to discover the possibility of implementing arbitration for personal data breach disputes in Indonesia, by examining the benefits and challenges in place. Conducted using a normative legal research method, this research shows that arbitration offers many benefits which suit the specific features of data disputes, however, may face many challenges in the implementation. Flexibility, time and cost efficiency, confidentiality, expertise, and also the ability to cater cross border cases, are its benefits. However, there are some challenges in the implementation, for instance, the mass number of claimants, absence of implementing regulations and precedents, cost and procedural barriers for individual data subjects. To resolve these practical issues, the government can establish a specific sectoral arbitration board, which specifically resolves personal data-related disputes and has procedures tailored to meet the specific needs of data disputes. Hence, a more streamlined, less costly and accessible dispute resolution can be established.

Constitutionality of Recall Regulations for Officials Elected by the House of Representatives

2025-05-07T08:06:29+07:00

Efforts to disrupt the independence of state officials elected by the DPR did not stop at the time of the removal of the Constitutional Judge some time ago, rather the practice was again carried out undemocratically and then legitimized by law, commonly known as autocratic legalism, through the issuance of a revision of the DPR Regulation on Rules of Procedure. Therefore, the purpose of this study is to examine and analyze supervision from the perspective of administrative law and the constitutionality of DPR RI Regulation No. 1 of 2025. This research is a legal research using a statutory, conceptual, and case approach. This research is important to be carried out so that the implementation of judicial power, especially the Constitutional Court, remains an independent power and can uphold law and justice without intervention from any party. The results of this study indicate that the regulation of recall of state officials elected by the DPR from the perspective of administrative law supervision cannot be justified. In addition, DPR RI Regulation No. 1 of 2025 has the potential to violate the provisions of higher laws and regulations, the theory of the hierarchy of laws and regulations, the theory of independence, the theory of authority, the theory of separation of power, and the Constitutional Court Decision Number 103/PUU-XX/2022.

Freedom of Contract Illusion in the Employment Agreement

2025-05-21T13:28:33+07:00

The presence of freedom of contract presupposes that the parties to the agreement are free to choose the agreement’s terms, structure, participation, and several other freedoms. As a type of contractual relationship, employment contracts are thought to include some degree of contractual freedom. This study attempts to answer the claim that employment contracts include freedom of contract by addressing the question of whether such a claim is supported by the premise of such freedom. The questions highlighted in this article will be investigated by reviewing the rules and legislation pertaining to employment contracts under Indonesian labor law, within the theoretical framework of critical realism. Critical realism provides a lens through which the underlying structures, mechanisms, and social conditions shaping employment relations can be uncovered, even when these are not directly observable. It allows researchers to move beyond surface-level legal formalities and examine the real constraints that limit workers’ choices and autonomy. Through this approach, the legal and social dimensions of employment contracts are assessed not only as written agreements but also as instruments shaped by power relations and economic dependence. According to research, employment contracts lack the justification of true contractual freedom. In practice, workers are not given the freedom to plan, decide, and select choices according to their preferences. Because of the employment contract, the worker becomes a party who is dependent on the employer, both personally and financially, particularly in terms of the wages determined and provided by the employer.

UNCITRAL Model Law on International Commercial Arbitration and the Reform of the Arbitration Evidence Process in Indonesia

2025-02-14T14:22:10+07:00

Law No. 30 of 1999 concerning Arbitration and Alternative Dispute Resolution regulates the arbitration process in Indonesia, but it does not yet provide an adequate system regarding the evidentiary mechanism. One of its main weaknesses is the absence of authority for either arbitrators or courts to compel third parties to present evidence or give testimony, which may result in arbitral awards that are incomplete and/or do not reflect justice. Therefore, a mechanism is needed to assist in the collection of evidence during the arbitration process. Based on this legal issue, this research aims to offer a normative solution to this weakness. The research method used in this study is legal research, with the approaches employed being the Statute Approach and the Conceptual Approach. The conclusion drawn from this study is that one of the applicable solutions to address the weaknesses in the evidence collection system in arbitration is to adopt Article 27 of the UNCITRAL Model Law on International Commercial Arbitration into the national legal system. This provision allows courts to assist in the collection of evidence within certain limits without interfering with the independence of arbitration. Thus, this adoption is expected to strengthen the legitimacy and effectiveness of arbitration in Indonesia, as well as increase business actors’ confidence in this forum as a fair and efficient alternative dispute resolution mechanism.

Liability of Directors for Failure to Record Changes in Ownership of Inherited Shares

2025-02-10T09:43:03+07:00

Shares are a form of ownership of a person who has voting rights, rights to dividends, and rights to a share of assets in the event of liquidation. In the event that the owner of the shares dies, the transfer of ownership of the shares cannot occur immediately, but must go through a procedure so that the deed of rights to the shares is renamed to belong to the heirs. Cassation decision Number 2845 K/Pdt/2017 has set a new precedent; it was stated that the failure to record the heirs in the change of DPS was the negligence of the Board of Directors. So this research analyzes whether the Board of Directors is legally liable for the non-registration of heirs in the change of ownership of inherited shares, especially through systematic interpretation of article 50 paragraph (3) of the PT Law. This article is a legal research that uses primary and secondary legal sources in analyzing legal issues. The results show that the Board of Directors is passively obliged in terms of changes in ownership of shares in the DPS. So that the new obligation arises if the deed of change has been submitted to the company.

Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region

2025-06-11T09:52:31+07:00

Digital transformation has driven the rapid growth of Over-the-Top (OTT) services in the ASEAN region, including Indonesia, presenting new challenges for national tax systems. The digital and cross-border nature of the OTT business model, operating without the need for a physical presence (permanent establishment), has led to regulatory gaps in taxation, particularly in the collection of Value Added Tax (VAT) and Corporate Income Tax (CIT) for foreign OTT companies. This study aims to analyze digital tax policies for OTT services in Indonesia and compare them with those of ASEAN countries, including Singapore, Malaysia, Thailand, and Vietnam. The research uses a normative juridical method, employing both a statutory approach and a comparative approach. The data are sourced from national and international regulations related to digital taxation, academic journals, and policy studies from global organizations such as the Organisation for Economic Co-operation and Development (OECD) and G-20. The analysis compares OTT tax regulations across Indonesia and selected ASEAN countries to identify similarities, differences, and implementation challenges in digital tax policy. The findings indicate that The Association of Southeast Asian Nations (ASEAN) countries adopt diverse approaches to taxing OTT services, such as the Goods and Services Tax (GST) in Singapore, the Digital Servicce Tax (DST) in Malaysia, and Digital Income Tax Regimes (DITR) in Vietnam and Thailand. These measures reflect concerted efforts to enhance fiscal fairness, increase state revenue, and foster the sustainable growth of the digital economy. For Indonesia, it is recommended to strengthen its DST framework, implement technology-driven monitoring systems utilizing big data and Artificial Intelligence (AI), and align its digital taxation policies with international standards.

Protection of Medical Facilities and Personnel in Gaza Conflict: Humanitarian Law Perspective

2025-05-28T14:19:16+07:00

The ongoing conflict in Gaza has significantly exacerbated the humanitarian crisis, particularly impacting the health sector. This study examines the forced expulsion of medical personnel from hospitals by the Israeli army in Gaza on December 25, 2024, which raises serious concerns regarding violations of international humanitarian law. This article analyzes the role of the International Committee of the Red Cross (ICRC) in safeguarding medical personnel and health facilities during armed conflicts, with a particular focus on the application of the Geneva Conventions. Employing a normative legal approach and case study method, this research utilizes international legal instruments, ICRC reports, and independent assessments of the Gaza conflict. The findings revealed that the expulsion of medical personnel violates fundamental principles of international humanitarian law, specifically concerning the protection of medical services in conflict zones. This study highlights the critical role of the ICRC in addressing such violations and ensuring that medical personnel can carry out their duties safely. Furthermore, it emphasizes the necessity of strengthening enforcement mechanisms and imposing sanctions against perpetrators to uphold the integrity of international humanitarian law.

Back Matter Media Iuris Vol 8 No. 2, June 2025

2025-06-29T07:49:01+07:00

Front Matter Media Iuris Vol 8 No. 2, June 2025

2025-06-29T07:46:48+07:00