LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan https://jurnal.dokterlaw.com/index.php/lexlaguens <p><strong style="font-size: 0.875rem;">LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan </strong><span style="font-size: 0.875rem;">is a legal journal published by </span><strong style="font-size: 0.875rem;">Yayasan Pendidikan Dan Pelayanan Kesehatan Rahmat Husada. </strong><span style="font-size: 0.875rem;">This journal published two times a year in February and August.</span></p> <p>This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.</p> <p>The aims of this journal is to provide a venue for academicians, researchers, and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deals with a broad range of topics in the fields of Criminal Law, Civil Law, International Law, Constitutional Law, Administrative Law, Islamic Law, Economic Law, Medical Law, Customary Law, Environmental Law and another section related contemporary issues in law.</p> <p>Journal Title <strong>LEX LAGUENS</strong><strong>: Jurnal Kajian Hukum dan Keadilan</strong></p> <p>Initial <strong>Lex Laguens</strong></p> <p>Abbreviation <strong>Lex Laguens</strong></p> <p>ISSN <strong>3048-0493 </strong>(online) </p> <p>Frequency 2 issues per year (February and August)</p> <p>DOI prefix <a href="https://search.crossref.org/?q=2615-5648&amp;from_ui=yes">10.08221</a></p> <p>Editor-in-Chief Feby Adzkari</p> <p>Publisher <strong> Yayasan Pendidikan Dan Pelayanan Kesehatan Rahmat Husada</strong></p> YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA en-US LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan 3048-0493 PENERAPAN TINDAK PIDANA PERZINAHAN DALAM PERSPEKTIF HUKUM POSITIF INDONESIA: STUDI KASUS DUGAAN PERSELINGKUHAN DAN PERZINAHAN OLEH PRAJURIT TNI DENGAN WAKIL KETUA BK DPD RI DI KALIMANTAN TENGAH https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/274 <p><em>This study analyzes the application of the crime of adultery in the perspective of positive Indonesian law, especially Article 284 of the Criminal Code (KUHP), by taking a case study of adultery and adultery involving an Indonesian National Army (TNI) soldier and Deputy Chairman of the Honorary Council (BK) of the Regional Representative Council of the Republic of Indonesia (DPD RI) in Central Kalimantan. This case is interesting to study because it involves two legal subjects with special status: a TNI soldier who is subject to the military justice system and a state official who has ethical and disciplinary implications. The type of research used by the author is a normative legal research method with a statutory and conceptual approach method. Then analyzed using qualitative data analysis techniques. Based on the results of the study, it can be seen that. Article 284 of the Criminal Code is an absolute complaint offense, so the role of the reporter (legal husband or wife) is the main determinant in the continuation of handling cases of alleged adultery. As a TNI soldier, SRR is subject to two legal systems at once: general criminal law (KUHP) and military law. The alleged crime of adultery not only has the potential to violate Article 284 of the Criminal Code, but can also be subject to sanctions based on Law Number 31 of 1997 concerning Military Justice and the Code of Ethics for TNI Soldiers.</em></p> Bayu Aji Pramana Sudarto Copyright (c) 2025 Bayu Aji Pramana, Sudarto https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 221 237 10.08221/lexlaguens.v3i2.274 PENYELESAIAN PERKARA KONEKSITAS TENTANG TINDAK PIDANA PENGANIAYAAN OLEH ANGGOTA TNI DAN MASYARAKAT SIPIL (ANALISIS PUTUSAN NO 189-K/PM. II-08/AL/IX/2024) https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/247 <p><em>Connectivity is a criminal matter that has distinctive characteristics because it involves perpetrators from two different jurisdictions, namely civil and military. Connectivity refers to the consolidation of investigations into related criminal cases to be examined and decided jointly in a single court. In legal enforcement practice, particularly in criminal cases involving both military and civil elements, fragmentation of authority often leads to disparities in sentencing. This study aims to analyze the resolution of connectivity cases based on Decision Number 189-K/PM.I I-08/AL/IX/2024 in a criminal case of assault involving members of the Indonesian National Armed Forces (TNI) and civilians, which includes a discussion of connectivity cases according to connectivity procedural law and a legal analysis of the court decision. The method used is normative legal analysis, referencing legislative regulations, legal doctrine, and court decision analysis. The research findings indicate that although the mechanism of joint trial has been regulated in the Criminal Procedure Code (KUHAP) and Law No. 31 of 1997 on Military Courts, its implementation in practice has not been fully realized. The division of case handling between the general and military courts can lead to an imbalance in the application of legal sanctions and reduce the application of the principle of substantive justice.</em></p> Akbar Kuntara Sujono Copyright (c) 2025 Akbar Kuntara https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 64 78 10.08221/lexlaguens.v3i2.247 PERTANGGUNGJAWABAN PIDANA TERHADAP TINDAK PIDANA PENGANIAYAAN YANG DILAKUKAN OLEH ANGGOTA TNI (STUDI PUTUSAN PENGADILAN MILITER III-17 MANADO NOMOR 58-K/PM.III-17/AD/IX/2024) https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/272 <p><em>Persecution is one of the phenomena that is difficult to disappear in social life. Nowadays we often hear news cases of persecution committed by Indonesian army against civilians, as the author raises in this paper based on the Decision of Military Court III-17 Manado Number 58-K/PM.III-17/AD/IX/2024. The crime of maltreatment or commonly known as mishandeling is regulated in Article 351 of the Indonesia Criminal Code, while the regulation of the crime of maltreatment based on Indonesia Criminal Code 2023 listed in Article 466. The criminal offence of maltreatment is not regulated in Indonesia Military Criminal Code so that the criminal sanction still refers to the Criminal Code. In the decision of the Military Court III-17 Manado Number 58-K/PM.III-17/AD/IX/2024, according to the author, both the Military Oditur's charges and the Judge's decision were too lenient, the defendant should have been subject to the maximum penalty, considering that the perpetrator is a Indonesian Army who should provide a sense of security to the civilian community. It is necessary to evaluate and reformulate the laws and regulations governing military justice, especially regarding jurisdiction over general criminal offences committed by Indonesian Army in non-service situations. The verdict should reflect justice for the victim, as well as provide a deterrent effect for the perpetrator and other Indonesian Army, in order to prevent the repetition of similar criminal offences in the future.</em></p> Bagus Priambodo Nur Sasongko Sujono Copyright (c) 2025 Bagus Priambodo Nur Sasongko, Sujono https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 194 205 10.08221/lexlaguens.v3i2.272 ANALISIS YURIDIS TERHADAP PERTIMBANGAN HAKIM DALAM PUTUSAN PERKARA TINDAK PIDANA TERORISME BERDASARKAN UNDANG-UNDANG NO. 5 TAHUN 2018 TENTANG PEMBERANTASAN TINDAK PIDANA TERORISME https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/245 <p><em>All studies discuss the crime of terrorism, particularly in the context of judges' decisions and use court decisions as the main object, namely the decision of the district court in East Jakarta. The problems in this study are 1) The legal regulatory mechanism in examining and deciding cases of terrorism crimes? and 2) How is the law enforcement against terrorism cases in Indonesia? This research method uses normative legal research with secondary data. The approaches used are the statutory approach, conceptual and case approach. The analysis used is qualitative. The results of this study indicate that the legal regulatory mechanism in examining and deciding cases of terrorism crimes has carried out legal considerations by paying attention to the juridical, factual, and philosophical aspects in cases of terrorism crimes. The judge carefully examined the criminal elements in the indictment, particularly regarding the defendant's involvement in a banned organization and participation in semi-military military training that leads to terror goals. The application of the principle of legal certainty in Decision Number 812/Pid.Sus/2021/PN Jkt.Tim has been applied by the panel of judges by explicitly referring to the relevant statutory provisions, namely Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism.</em></p> Adzi Rizki Daniel Hendrawan Copyright (c) 2025 Adzi Rizki https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 28 39 10.08221/lexlaguens.v3i2.245 REFORMULASI KEBIJAKAN HUKUM PIDANA TERHADAP UJARAN KEBENCIAN DI MEDIA SOSIAL : STUDI KOMPARATIF ANTARA KUHP DAN UU ITE https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/270 <p><em>This research analyzes the regulatory challenges of hate speech in Indonesia through a comparative study between the Criminal Code and Electronic Information and Transaction Law, and their implications for protecting freedom of expression. Using a normative juridical method with a legal comparison approach, this study identifies regulatory fragmentation, unclear definitive parameters, and implementation inconsistencies that potentially create legal uncertainty. The findings reveal that the Criminal Code applies a conventional perspective based on public order protection, while the Electronic Information and Transaction Law tends to focus on protecting certain identity groups but with ambiguous formulations. The implementation of both legal instruments shows a pattern of selectivity that potentially distorts the democratic function of freedom of expression. The research recommends a comprehensive policy reformulation including: operational definitions based on Rabat Plan of Action parameters, a tiered approach in handling cases, harmonization between legal instruments, integration of digital platform roles, strengthening law enforcement capacity, and enhancing public digital literacy. The ideal model of hate speech criminalization policy must balance the interests of protecting vulnerable groups with guarantees of freedom of expression, considering Indonesia's multicultural context and international standards for legitimate restrictions on freedom of expression.</em></p> Arif Purnama Hasyim Sujono Copyright (c) 2025 Arif Purnama Hasyim, Sujono https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 158 175 10.08221/lexlaguens.v3i2.270 ANALISIS HUKUM KETENAGAKERJAAN TERHADAP PERMINTAAN BENEFIT THR OLEH MITRA PLATFORM TRANSPORTASI DALAM JARINGAN (ONLINE) https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/236 <p><em>The existence of digital transportation platforms has been increasingly felt by the Indonesian public in recent years. This not only helps users, who are facilitated by online bookings, but also drivers, better known as online motorcycle taxis. More than a million drivers currently rely on online transportation for their livelihoods. This job is considered relatively easy to "apply for." Furthermore, the work mechanism is carried out through a partnership scheme, not an employee-employer relationship. As a result, there is a legal vacuum where there is no equal protection regulated by the Labor Law for online transportation partners (drivers). The tip of the iceberg occurred during the run-up to Eid al-Fitr 2025, when a number of online motorcycle taxi drivers demanded THR (Holiday Allowance) benefits, like workers in general. This article attempts to analyze the legal aspects that arise from this. The research method used in this research is normative legal research (legal research) which is usually "only" a document study, which uses legal material sources in the form of laws and regulations and other provisions, legal theories, and opinions of scholars. It is hoped that in the future the analysis in this paper can be useful for stakeholders for justice and legal certainty.</em></p> Parlin Bachtiar Sinaga Copyright (c) 2025 Parlin Bachtiar Sinaga https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 1 12 10.08221/lexlaguens.v3i2.236 PERLINDUNGAN MEREK DAGANG DALAM PERDAGANGAN ELEKTRONIK DALAM STUDI KASUS PELANGGARAN MEREK DI INDONESIA https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/252 <p><em>The development of electronic commerce (e-commerce) in Indonesia has increased the dynamics of digital business, but also posed new challenges in the legal protection of trademarks. Trademark infringement in online transactions is increasingly prevalent, whether in the form of unauthorised use of trademarks, product counterfeiting, or consumer misleading practices. This study aims to analys the effectiveness of trademark protection in electronic commerce in Indonesia, identify the factors causing infringement, and evaluate the applicable law enforcement mechanism. This research uses a juridical-normative method with a study case approach to several cases of trademark infringement that occurred in Indonesia. Data is obtained from the study of legal documents, study case of trademark infringement, as well as analysis of trademark protection policies applied by e-commerce platforms. The results show that although there are regulations governing trademark protection, such as Law No. 20 of 2016 on Trademarks and Geographical Indications. Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation. Law No. 6 of 2023 on Determination of Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation become Law, and Law No. 11 of 2008 on Trading Through Electronic Systems. Law No. 19 of 2016 on First Amendment to the Law No. 11 of 2018. Law No. 1 of 2024 on Second Amendment to the Law No. 11 of 2018, and also Government Regulation No. 80 of 2019 on Trading Through Electronic Systems, there are still loopholes in the implementation of the law that allow violations to continue to occur. As a solution, this study recommends strengthening coordination and synergy between the government, businesses, and e-commerce platform providers in creating a more effective monitoring system. In addition, some strategic steps that can be taken include increasing supervision by relevant authorities, optimising the role of e-commerce platforms in filtering and taking action against infringing accounts, and legal education for businesses and consumers. With a more proactive approach, it is expected that trademark protection in electronic commerce in Indonesia can be more effective and provide legal certainty for all parties as well as increasing legal awareness for businesses and consumers is also an important factor in trademark protection efforts in the digital era. With improvements in the trademark protection system, it is expected that e-commerce in Indonesia can develop more fairly and sustainably.</em></p> Andi Selamat Lumban Gaol Copyright (c) 2025 Andi, Selamat Lumban Gaol https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 104 119 10.08221/lexlaguens.v3i2.252 PERLINDUNGAN ANAK DARI EKSPLOITASI EKONOMI DI YAYASAN PANTI ASUHAN: PERSPEKTIF HUKUM PERLINDUNGAN ANAK https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/250 <p><em>In discussions of children's rights, the economic exploitation of children in orphanages is often overlooked. This exploitation can take various forms, such as exploiting children for financially disadvantageous work that they cannot afford, or exploiting them for work that is harmful to their physical or mental health. The purpose of this study is to determine the types of economic exploitation occurring in orphanages and analyze how it impacts children's rights from the perspective of Indonesian child protection law. This study uses normative juridical approaches, namely prescriptive and comparative legal analysis. This study finds that economic exploitation in orphanages often violates basic principles of child protection, such as the right to education, the right to adequate care, and the right to adequate care. This is demonstrated by related regulations, such as Minister of Social Affairs Regulation No. 30 of 2011 concerning National Standards for Child Care. In addition, this study examines the provisions of the Convention on the Rights of the Child (CRC), adopted by Indonesia through Presidential Decree No. 36 of 1990, with other international regulations. Studies show that, although Indonesian law has established clear regulations on child protection, weak supervision and enforcement result in many orphanages not complying with these regulations. This study recommends increased oversight of orphanages and tougher penalties for child economic exploitation. It is hoped that this research will help develop better and more sustainable child protection policies in Indonesia.</em></p> Aldy Arveransyah Diding Rahmat Copyright (c) 2025 Aldy Arveransyah https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 79 88 10.08221/lexlaguens.v3i2.250 PENJATUHAN PIDANA RINGAN TERHADAP TINDAK PIDANA KESUSILAAN YANG DILAKUKAN OLEH ANGGOTA TNI (STUDI PUTUSAN PENGADILAN MILITER III-17 MANADO NOMOR 56-K/PM.III-17/AD/IX/2024) https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/273 <p><em>Criminal offense of decency are a type of offense closely related to violations of moral and ethical norms that are highly upheld in society. Perpetrators of crimes against morality are not only from civilian circles but can also come from the military, namely the Indonesian National Armed Forces (TNI). This research was conducted using a normative juridical research method, which involves studying literature or secondary data sources. The author used a case approach. The regulation of crimes against morality in the Indonesian Penal Code (KUHP) is stipulated in Book Two, Chapter XIV, and Book Three, Chapter VI. In the latest version of the KUHP, namely Law Number 1 of 2023, such regulation is found in Article 406. A member of the military or a TNI personnel involved in a crime against morality is still subject to the provisions of general criminal law. The imposition of a light sentence on the defendant in the Manado Military Court III decision number 56-K/PM.III-17/AD/IX/2024—ten months of imprisonment, reduced by time already served—does not correspond to the aggravating factors, such as the defendant’s actions harming the victim, disturbing the public, and violating societal moral norms, especially considering that the defendant is a member of the TNI. There is a need to evaluate and revise the military legal system, which still allows for lenient sanctions in cases of crimes against morality. It is hoped that the Military Court, in handing down decisions related to crimes against morality committed by TNI members, can more proportionally consider the values of justice for the victims and the social impacts caused.</em></p> Bambang Aribowo Indah Sari Copyright (c) 2025 Bambang Aribowo, Indah Sari https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 206 220 10.08221/lexlaguens.v3i2.273 TINJAUAN YURIDIS SENGKETA WARISAN DALAM PERKAWINAN CAMPURAN ANTARA WARGA NEGARA INDONESIA DAN WARGA NEGARA ASING https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/246 <p><em>Mixed marriages between Indonesian citizens (WNI) and foreign citizens (WNA) are a growing phenomenon in line with the development of globalization and mobility between countries. This condition not only creates social dynamics but also presents various legal issues, particularly in the field of inheritance. This study aims to analyze the inheritance law regulations in mixed marriages and examine the legal issues that arise in inheritance disputes involving Indonesian citizens and foreign nationals. The research method used is normative juridical research with a statutory and conceptual approach. Legal materials were obtained through literature studies covering relevant laws and regulations, doctrines, and court decisions, then analyzed qualitatively. The results of the study indicate that the inheritance law system in Indonesia is pluralistic, consisting of Islamic inheritance law, customary inheritance law, and Western civil inheritance law, the application of which depends on the religion, citizenship status, and legal system applicable to the parties. In the context of mixed marriages, inheritance disputes often arise due to differences in citizenship, religious differences, the citizenship status of children, and restrictions on land ownership rights by foreign nationals based on the Basic Agrarian Law. Furthermore, the lack of specific regulations regarding inheritance in mixed marriages creates legal uncertainty and the potential for cross-border legal conflicts. Therefore, a more comprehensive legal regulation regarding inheritance in mixed marriages is needed to provide legal certainty and protection for all parties, particularly for children born of mixed marriages.</em></p> Airin Titus Selamat Lumban Gaol Copyright (c) 2025 Airin Titus https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 40 63 10.08221/lexlaguens.v3i2.246 PENEGAKAN HUKUM TERHADAP PELAKU TINDAK PIDANA SIBER TENTANG AKSES ILEGAL DI INDONESIA https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/271 <p><em>Cybercrime, especially illegal access, has become a serious problem along with the rapid development of information and communication technology (ICT). This phenomenon causes significant material and immaterial losses for individuals, corporations, and the state, as evidenced by various cases of illegal access in Indonesia such as ASN data leaks and hacking of state institution sites. This study aims to analyze in depth the enforcement of the law against perpetrators of illegal access crimes in Indonesia, examining the obstacles faced. This study uses a normative legal research method by examining related laws and regulations. The results of the study show that the enforcement of the law on illegal access in Indonesia is based on Article 30 of the ITE Law which expressly prohibits unauthorized access to electronic systems, obtaining electronic information illegally, and breaking into security systems. Criminal sanctions for imprisonment and fines are regulated in Article 46 of the ITE Law. With the enactment of the new Criminal Code (Law No. 1 of 2023), the provisions on illegal access are now also regulated in Article 322 paragraph (3), indicating the harmonization of cyber criminal law.</em></p> Arifuddin Aljundani Niru Anita Sinaga Copyright (c) 2025 Arifuddin Aljundani, Niru Anita Sinaga https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 176 193 10.08221/lexlaguens.v3i2.271 KAJIAN HUKUM TERHADAP TINDAKAN ABORSI ILEGAL https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/244 <p><em>Legal protection for victims of illegal abortion, focusing on the case of forced abortion allegedly carried out by police officer Ipda YF. Illegal abortion violates the right to life and the laws and regulations in Indonesia, namely the old Criminal Code (Law No. 1 of 1946) and the Health Law (currently Law No. 17 of 2023), which generally prohibit abortion except for emergency medical indications or rape. The new Criminal Code (Law No. 1 of 2023), clarifies the expansion of the legal subjects of abortion perpetrators and explicitly regulates exceptions to abortion. This study uses a normative legal method with a statutory approach. The results show that the case of Ipda YF highlights the importance of strict criminal law enforcement (especially Article 347 of the old Criminal Code or Article 463 of the new Criminal Code for forced abortion) and maximum disciplinary/ethical sanctions for law enforcement officers who abuse their authority. Protection of victims of illegal abortion must be comprehensive, including protection from threats and intimidation (through LPSK), medical and psychological recovery, and the right to restitution/compensation.</em></p> I Made Dwika Widhitama Sujono Copyright (c) 2025 I Made Dwika Widhitama https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 13 27 10.08221/lexlaguens.v3i2.244 PENERAPAN ASAS KEPASTIAN HUKUM TERHADAP PENERIMAAN PAJAK PENGHASILAN BERDASARKAN KETENTUAN PENGHAPUSAN PIUTANG DALAM UNDANG UNDANG NOMOR 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/269 <p><em>Optimal tax collection plays a pivotal role in advancing national development and enhancing public welfare. However, Indonesia's tax system faces challenges, particularly regarding the mechanism of uncollectible receivables as stipulated in Article 6 paragraph (1) sub-point h of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), and the classification of debt forgiveness as income for debtors based on Law Number 7 of 1983 on Income Tax, as amended by Law Number 36 of 2008 Article 4 paragraph (1) sub letter k. These laws stipulate that receivables written off by creditors become deductible expenses for the creditors and taxable income for the debtors. Although consistent with tax principles, in practice many debtors are in poor financial condition and unable to pay taxes, creating legal uncertainty and a mismatch between legal norms and actual conditions.Therefore, it is relevant and important to examine: (1) How is the mechanism of writing off clearly uncollectible receivables implemented under the UU HPP? and (2) How is the principle of legal certainty applied in income tax collection based on the write-off of clearly uncollectible receivables under the UU HPP? This study was conducted using a normative legal research approach, which focuses on the examination and interpretation of written legal norms, particularly tax regulations related to the write-off of clearly uncollectible receivables and their impact on income tax revenue. The research uses statutory and conceptual approaches, employing both primary and secondary data with qualitative analysis. The findings reveal that the mechanism for writing off clearly uncollectible receivables under the UU HPP provides administrative ease for creditors, as the requirements are optional rather than cumulative. This means a debtor may not be aware that their debt has been written off by the creditor. The study also highlights a lack of legal certainty regarding income tax collection in this context. The regulation that categorizes forgiven debt as income for the debtor does not reflect fairness or legal certainty, particularly since most debtors whose debts are forgiven are in financial distress or even bankruptcy, making it unrealistic for them to fulfill tax obligations. Additionally, weak oversight regarding debtor acknowledgment of forgiven debt opens opportunities for tax avoidance and threatens national revenue. Therefore, this study recommends regulatory changes to the conditions for writing off clearly uncollectible receivables under the UU HPP. Specifically, requirement point 3 should be changed from optional to cumulative to avoid potential abuse. At a minimum, there should be a mandatory written agreement on debt forgiveness or a debtor’s written acknowledgment for debts exceeding a certain amount. Regarding the principle of legal certainty in income tax collection, the study suggests revising the Income Tax Law to exclude forgiven debt from taxable income. Article 4 paragraph (1) sub letter k of the Income Tax Law is deemed unrealistic, given the financial condition of most debtors affected. In such situations, requiring income tax payments on forgiven debt creates legal and practical inconsistencies that undermine fairness and legal certainty in taxation.</em></p> Anton Hutapea Selamat Lumban Gaol Copyright (c) 2025 Anton Hutapea, Selamat Lumban Gaol https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 136 157 10.08221/lexlaguens.v3i2.269 KEDUDUKAN DAN KEWENANGAN KPK DALAM PERADILAN KONEKSITAS BERDASARKAN PUTUSAN MAHKAMAH KONSTITUSI NOMOR 87/PUU-XXI/2023 https://jurnal.dokterlaw.com/index.php/lexlaguens/article/view/251 <p><em>This research is motivated by issues concerning the authority of the Corruption Eradication Commission (KPK) in handling corruption cases involving both civilian and military jurisdictions, commonly referred to as connectivity cases. The main issues examined are: (a) what is the position and authority of the KPK in handling corruption cases according to the procedural law of connectivity ; and (b) what ratio decidendi and its&nbsp; legal implications of Constitutional Court Decision Number 87/PUU-XXI/2023 on the KPK's authority in handling connectivity corruption cases. The research aims to provide an understanding of the mechanisms for handling connectivity cases, also known as connectivity trials, according to positive law. This includes provisions within Law No. 8 of 1981 concerning the Criminal Procedure Code (KUHAP), Law No. 31 of 1997 concerning Military Courts, Law No. 30 of 2002 concerning the Corruption Eradication Commission (KPK), and Law No. 31 of 1999 concerning the Eradication of Criminal Acts of Corruption (as amended by Law No. 20 of 2001). Furthermore, the research seeks to clarify the position and authority of the KPK following Constitutional Court Decision No. 87/PUU-XXI/2023. Additionally, the research intends to identify the challenges faced by the KPK in handling connectivity cases, such as procedural differences between jurisdictions (civilian and military courts) and institutional coordination. Finally, the research aims to formulate recommendations to enhance the effectiveness of the KPK's authority in handling connectivity corruption cases. The type of legal research employed in this study is normative legal research, utilizing a statute approach, case study approach, and conceptual approach. The research findings indicate that the KPK's position in connectivity cases is not explicitly regulated within the law governing connectivity procedures. However, the KPK, as an investigative institution within the general court system, implicitly possesses the authority to handle connectivity corruption cases based on Article 89 Paragraph (2) of the Criminal Procedure Code (KUHAP) and Article 198 Paragraph (2) of the Military Justice Law. The legal implications of Constitutional Court Decision No. 87/PUU-XXI/2023 affirm that the KPK is authorized to coordinate and control the investigation, inquiry, and prosecution of connectivity corruption cases where law enforcement was initiated or discovered by the KPK.</em></p> Anastasia Lirina Sujono Copyright (c) 2025 Anastasia Lirina https://creativecommons.org/licenses/by/4.0 2025-08-01 2025-08-01 3 2 89 103 10.08221/lexlaguens.v3i2.251