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the purpose of writing this article is to discuss the urgency of arranging a written Umrah departure agreement. The study uses a normative juridical method with a statutory approach and an analytical approach. Law Number 18 of 2019 concerning the Implementation of the Hajj and Umrah Pilgrimage does not require written agreements so that problems often arise that are detrimental to the congregation. Collaboration between the bureau and the umrah congregation can run smoothly if the agreement is implemented in writing. This is to reduce the risk of fraud or other things that could harm one or both parties. A written agreement provides more legal certainty and protection to the parties which is used as a guide for the bureau and the congregation to act in accordance with what was promised

This study focuses on the legal impact of marriage registration in the context of itsbat marriages in religious courts, particularly for marriages that occurred after 1974 without an official certificate and were not registered in the compilation of Islamic law (KHI). It aims to evaluate the itsbat marriage as a legal mechanism for recognizing marriages that are not officially registered. Normative analysis, a philosophical and analytical approach, serves as the research method, reviewing the relevant legal framework and court practice in handling divorce cases. The results showed that unregistered marriages after 1974 can be legally recognised through the itsbat nikah procedure. The Article 7, Paragraph 3, letter KHI, outlines the necessary conditions. With this procedure, spouses can receive written evidence of their marriage’s legality in the form of a marriage certificate, which is then registered by the official Religious Affairs office. This study emphasizes the importance of marriage registration for legal certainty and protection of individual rights, and highlights how itsbat nikah plays a critical role in addressing the problem of marriage without official registration.

In the limited liability company law currently in force in Indonesia, holding company and subsidiaries in the form of limited liability companies are seen as independent and separate legal entities, where each company has the right to independently carry out legal actions in accordance with the company’s interests. This differs from the concept of “group of companies” which consists of a collection of legally independent companies, where the subsidiaries are controlled by the holding company. This kind of concept raises fundamental questions considering that there is a contradiction between the principle of independence possessed by the company as an independent legal entity on one hand, and the reality of control by the holding company over its subsidiaries as a unitary economic entity. To answer this kind of problem, our paper offers a systematic explanation based on a normative and case approach to the company’s legal regime in Indonesia. This paper argues that the contradiction between the principle of independence and the reality of control by a parent company over its subsidiaries as an economic unit has the potential to prevent subsidiaries from moving independently based on their own business interests. The amount of control authority that the holding company has over its subsidiaries – as this paper will show – must be exercised by taking into account several things, including: the control does not conflict with legal regulations, does not cause losses to the subsidiaries, and does not harm the interests of the third parties as the limitation of control by the holding company.

Marriage is not legally valid or not listed as an issue that is hotly discussed in various perspectives. Registration of marriage is basically necessary as a protection of the state to the parties to the marriage, and also to avoid the tendency of inconsistency in the application of religious teachings and beliefs in a perfect or intact marriage that took place according to religion and belief. This study is a type of normative juridical research. This is because normative juridical research is the type of research that is most relevant to the conflict of norms that occurs and can find detailed and detailed answers to the formulation of the problem to be studied. Based on the Marriage Act No. 1 of 1974 article 1 that marriage is the inner and outer bond between a man and a woman as husband and wife whose purpose is to form a prosperous and eternal family based on the Supreme Godhead. Understanding the inner inner Bond in this marriage is a bond or legal relationship between one man and one woman whose purpose is to live together as husband and wife status. According to the Quran a Muslim is one who has absolutely surrendered to Allah and his commands and believes in pure Tawhid (the oneness of God) that isn't tainted with any shirk and this is why the Almighty has introduced prophet Abraham as a true worshipper. In The Marriage Act No.1 of 1974 Article 2 Paragraph (1) explained that marriage is valid if it is done according to religion and beliefs, with the added sound in Paragraph (2) that each marriage is recorded according to applicable laws and regulations. If the marriage is valid, then the child born from the marriage will obtain legal status as a legitimate child as stipulated by Article 42 of the marriage law. It can be concluded that if the marriage is invalid, then the child born from the marriage does not occupy the position of a legitimate child.

In carrying out their duties as Substitute Notaries, the obligation to adhere to the law is imperative as stipulated in the legislation, serving as a foundation for fulfilling their responsibilities. According to Article 65 of Law No. 2 of 2014 on the Position of Notary, it is stated that a Notary, Substitute Notary, and Temporary Notary Officer are accountable for every deed they draw up, even after the Notarial Protocol has been handed over or transferred to the custodian of the Notarial Protocol. Therefore, a Substitute Notary must be legally responsible for the deeds they prepare in judicial processes. This is because the deeds created by a Substitute Notary are authentic deeds made by an authorized official and hold evidentiary power in court. In performing their duties as Substitute Notaries in drawing up authentic deeds, there is a possibility of legal issues arising concerning the deeds they create, which may result in the Substitute Notary becoming entangled in legal problems. The Notary Honorary Council (Majelis Kehormatan Notaris) is an institution that exercises authority in providing guidance to Notaries and has the duty to grant approval for Notaries in judicial processes. The obligation to obtain approval from the Notary Honorary Council for Notaries is a form of legal protection for Notaries, as outlined in Article 66 paragraph 1 of the Notary Law. This legal protection is aimed at maintaining the dignity of the Notary profession and safeguarding the interests of the parties involved in legal acts within the deeds. The urgency in this matter lies in Article 66 paragraph 1 of the Notary Law, where the Notary Honorary Council has the authority to grant approval to Investigators, Public Prosecutors, and Judges to conduct examinations and obtain the original deed (Minuta) from the Notary, due to the Notary's obligation to keep the deeds they draw up confidential. To address this issue, a research method is necessary, and the method employed in this research is the Normative Juridical method, which refers to a scientific research method used to find the truth based on the legal logic from a normative perspective.The conclusion drawn from this research is that there is a legal vacuum concerning the regulation of Article 66 paragraph 1 with respect to Substitute Notaries in civil judicial processes.

Introduction: In Indonesia, regulations have been issued that guarantee certainty over land in Indonesia, one of which is Law Number 5 of 1960 concerning Basic Agrarian Law, which was subsequently derived using Government Regulation Number 10 of 1961 concerning Land Registration and replaced by Government Regulation Number 24 of 1997 concerning Land Registration, Foreign nationals who have an interest in investing in Indonesia do not have a few lease agreements to lease land, especially in Bali, lease agreements in general regulations are regulated in Article 1548 of the Civil Code but because the lease period in Indonesia is not specifically regulated, So there is often a legal smuggling where a lease agreement has a long term, even indicating a lease for life. Therefore, the importance of legal certainty regarding the lease period is regulated in a law and regulation, so that in determining the period in the lease agreement still has a propriety and fairness in its implementation. Purposes of the Research: namely regarding the time limit for leasing for foreigners on land in Indonesia which needs a special regulation that is clearer and more detailed. Methods of the Research: The research method in this writing uses normative juridical legal research with a statutory approach, legal concept approach and case approach. In this thesis, the author discusses two legal issues related to legal certainty of lease time limits on freehold land in Indonesia for Foreign Nationals and legal consequences arising from the blurring of legal norms regarding arrangements related to lease time limits for freehold land in Indonesia. Results of the Research: The results showed that in terms of determining legal certainty related to the lease period for now, we can look for determining indicators regarding time limits. The consequences that arise when a lease agreement has a time limit that indicates a live well lease is a Non-Existent legal act.

The Law No.11 of 2020 On Job Creation is a new law that aims to facilitate investment initiated by the government of President joko widodo, in the regulation has expanded the rights to apartment units by foreign citizens. In this context, the issuance of these regulations is important to ensure legal certainty, justice and expediency. This article explores the expansion of property rights to the unit flats associated with the principle of nationality in Law No. 5 of 1960 on agrarian principles. In the expansion of property rights to units of flats by foreign nationals in the job creation law should not ignore what is the purpose of the construction of flats in Indonesia.

This thesis aims to analyze the legal conflict between the foundation law and Presidential Regulation Number 13 of 2018 concerning beneficial owners in foundations, where foundations shouldn’t have a beneficial owner. The issues raised are: (1) What’s the juridical analysis of the Criteria for Beneficial Owners of Foundations based on Article 5 of Presidential Regulation Number 13 of 2018 from the perspective of the Foundation Law? and (2) What’s the legal certainty regarding Notaries obligations in listing the beneficial owners in the process of ratifying, establishing or changing the foundation's legal entity, based on Minister of Law and Human Rights Regulation Number 9 of 2017? Research methods used are statute approach and conceptual approach. Resulting in a conclusion that a foundation doesn’t have a beneficial owner, and legal certainty for notaries remains uncertain. Therefore, this Presidential Decree should be created and aimed at corporations formed as companies, with profit-oriented activities.

The resolution of Cross-Border Insolvency disputes in bankruptcy practice in Indonesia, with a focus on court decision Number 26/PAILIT/2010/PN.Niaga.JKT.PST. This highlights the lack of specific regulations in Indonesian law regarding cross-border bankruptcy, which causes legal uncertainty in resolving such disputes. This research uses a normative juridical approach to examine the application of rules and norms in positive law. The case analysis includes a bankruptcy petition against Manwani Santosh Tekchand filed by OCBC Securities Private Limited, which raises issues regarding the evidentiary strength of the special power of attorney granted to the Attorney. This article emphasizes the importance of clear rules and legal certainty to protect creditor rights and facilitate the execution of debtor assets. The court decisions discussed in this article highlight the legal implications of cross-border bankruptcy resolution, stating that foreign court decisions can be valid and convincing evidence regarding debts and the relationship between debtors and creditors if they meet formal requirements as authentic deeds. However, foreign court decisions cannot be recognized and implemented by Indonesian courts unless there is a ratified convention or the principle of reciprocity. The article concludes that the resolution of cross-border bankruptcy disputes in bankruptcy practice in Indonesia is limited by existing regulations and suggests the possibility of litigation or filing new bankruptcy applications based on debt instruments.

This research aims to determine the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers). The choice of theme is motivated by the fact that so far the legal relationship that occurs between platform service providers and online transportation drivers is a partnership relationship, but the partnership relationship that occurs does not implement the principles of partnership in its implementation in the business world. This partnership cooperation relationship is not regulated in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises or the Indonesian labour law because the Indonesian labour law only recognizes working relationships, while in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises because the original intent of the partnership in Law No.20/2008 is very different from the partnership relationship that is currently happening between platform service providers and online transportation drivers. Then the writing of this paper uses a normative juridical method with a statutory approach and an analytical approach. The legal material obtained by the author will be analyzed using descriptive analytical analysis techniques, namely a method of analyzing legal material by determining the content or meaning of legal rules in terms of partnership cooperation relationships, as well as the Civil Code. From the results of research with the above methods, the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers) is classified as a partnership relationship based on the Subordinate union of partnership, namely a partnership based on the merger of two or more parties that are subordinately related

Cryptocurrencies can facilitate cross-border global transfers easily and pseudonymously. It can be converted into fiat currencies, making it suitable for money laundering crimes. This study compared legal regulations in the United States that analysed the readiness of regulations and Indonesia's legal loopholes in responding to the development of the cryptocurrency business. As a result, cryptocurrency in Indonesia is susceptible to being used as a money-laundering tool due to the novelty of the technology, the anonymity it provides its users, and the immaturity of the regulations governing it. Therefore, it is necessary to create a cryptocurrency that can follow the “Travel Rule” and collect and share information about the people who send and receive cryptocurrency, like in the US. The study also argues that passive detection is used to detect the identity of cryptocurrency users through a centralised service. However, several cryptocurrency developers have responded to the increase in pseudonymity tracking methods by developing cryptocurrencies with greater secrecy change.

The Montevideo Convention of 1993 establishes that a state must have a defined population, territory, government, the capacity to engage in relations with other states, and recognition of sovereignty. This raises questions about whether ISIS can be classified as a state or a belligerent organization. Although the Islamic State of Iraq and Syria claims to have a population, territory, and governance, it lacks the ability to engage in diplomatic relations. The National Counter-Terrorism Agency (BNPT) has classified ISIS as a radical terrorist movement. Data from BNPT and Detachment 88 indicate that approximately 1,276 Indonesian nationals have joined ISIS, of which around 297 hold Indonesian passports. This situation prompts a debate regarding Indonesia's responsibility for these individuals and their retention of Indonesian nationality. This article presents findings from normative juridical research analyzing Indonesia's obligations to repatriate citizens who have joined ISIS. The research concludes that these individuals qualify as Foreign Terrorist Fighters (FTFs). However, international law does not regulate the nationality status of FTFs, and each state retains the authority to determine its nationality laws. Consequently, the Indonesian government has the responsibility to repatriate its citizens involved with ISIS.

The purpose of this paper is to overcome future problems, Law No. 4 of 1996 concerning Mortgage on Land and Objects Related to Land and Law No. 37 of 2004 concerning Bankruptcy and Postponement of Obligation to Pay Debts. Preventive and Repressive Legal Protection actions, however, a problem or conflict of law arises which regulates the time limit which is the source of problems between the Mortgage Law and the Bankruptcy Law, thus confusing stakeholders. The Bankruptcy Law provides a time limit of 2 months or 90 (days) after the bankruptcy decision is given and must be given to the Curator. but it is felt that it does not provide sufficient time for the Creditor of the Mortgage Holder. Because the creditor rights holders have protected their rights by the Mortgage Law which is written in article 21 of the Mortgage Law. Within 2 months, it does not mean that the creditor has to complete the execution, but within that period the creditor has started the execution process. due to the process that must be passed by the Mortgage Holder to sell the Mortgage Object. How to cite item: Risvian, M., Widhiyanti, H., Dewantara, R. (2022). Perlindungan hukum kreditor yang memegang hak tanggungan dalam kepailitan. Jurnal Cakrawala Hukum, 13(1), 29-37. DOI:https://doi.org/10.26905/idjch.v13i1.7438.

Pemasaran apartemen dengan sistem pre project selling diperbolehkan sepanjang pengembang harus memenuhi persyaratan pada Pasal 42 ayat (2) UU Rumah Susun, ketentuan tersebut bersifat imperatif artinya wajib dipatuhi oleh pengembang. Pengembang telah melakukan promosi untuk memasarkan produknya tetapi disisi lain pengembang belum memiliki izin-izin pembangunan. Tujuan penelitian untuk menganalisis dan menemukan batasan pemasaran dalam transaksi jual beli apartemen dengan sistem pre project selling. Penelitian hukum normatif ini menggunakan pendekatan peraturan perundang-undangan dan pendekatan konseptual. Hasil penelitian adalah praktik pre project selling yang dilakukan pengembang seringkali tidak memenuhi persyaratan-persyaratan dalam pembangunan apartemen. Masyarakat dapat dirugikan dari praktik tersebut, sehingga Pemerintah perlu melakukan pengawasan yang ketat terhadap praktik pre project selling agar dapat memberikan perlindungan hukum bagi masyarakat sebagai konsumen apartemen.

This study aimed to adjust the statute for foundations established before the enactment of Law Number 28 of 2004 and analyze the legal consequences for foundations established before the enactment of Law Number 28 of 2004 that did not make adjustments to the articles of association. This study used a normative juridical method with a statutory and case approach. The results showed that the purpose of adjusting the articles of association for foundations that were established before the enactment of Law Number 28 of 2004 was to obtain recognition as a foundation, either technically or administratively. The legal consequences for foundations that were established before the enactment of Law Number 28 of 2004 that did not make adjustments to the statute were in the form of losses due to loss of previous history and wealth in the form of assets that had been obtained by the foundation so that the foundation became like a new foundation.

This paper aims to understand the suitability of the regulations regarding the legalconsequences for notaries who are declared bankrupt. This type of normative legalresearch uses a statutory approach. Based on the results of the discussion, it was concluded that the provisions regarding legal consequences for notaries who weredeclared bankrupt in UUJN were specialist lex of similar provisions in the UUKand PKPU. This is also because the bankruptcy concept in UUJN is different fromthe bankruptcy concept in UUK and PKPU. Bankruptcy under UUK and PKPUoverrides the position of a person who is bankrupt, however bankruptcy in theUUJN may involve a person’s position as a Notary if the bankruptcy is the result ofan error committed by someone in his / her position as a Notary Public. Then thelegal consequence that can be accepted by a Notary who is declared bankrupt is thedismissal of his position as a Notary Public. Notaries can be sued for the fulfillmentof reimbursement of expenses, compensation or interest by the parties on the basis ofacts against the law. The bankruptcy regulation referred to in the UUJN is specificallyaimed at the notary’s position as a legal subject who represents a person andalso as a representative of his position who exercises the authority in making authenticdeeds. How to cite item: Juniresta, A., Santoso, B., Widhiyanti, HN. (2021). Impilikasi yuridis putusan pailit terhadap profesi notaris menurut peraturan perundang-undangan di Indonesia. Jurnal Cakrawala Hukum, 12(1), 1-10.doi:10.26905/idjch.v12i1.5783.

ASEAN had created the ASEAN Regional Guidelines on Competition Policy and Handbook on Competition Policy and Law in ASEAN for Business as guides for assessment of the behaviour of business people in the industry and market. The Regional Guidelines “only” help member countries in increasing awareness of the importance of business competition policies. The execution of business competition is then left to the ASEAN member country, to be in accordance with national business competition policies. Meanwhile, the ASEAN Economic Community will allow business people in ASEAN countries to conduct business transactions in whichever country they prefer. Without clear regulations, businesspeople can freely carry out cross-border transactions that can disrupt the domestic market of each ASEAN member country. Differences in regulatory substances and the absence of competition law regulations in several ASEAN member countries will undoubtedly become a challenge for the application of competition laws by businesspeople in the ASEAN regional market. However, in relation to AFTA, the primary urgency is instead the realization of imposing tariffs of 0-5% by performing the harmonization of regulations in the field of Customs and the removal of other forms of Non-Tariff Barriers (NTBs). The removal of trade barriers is one of the things that are also regulated in competition law. This article is the result of normative juridical research that analyzes the differences in the substance of competition law in several ASEAN countries along with their juridical implications, to be able to evaluate the urgency of harmonizing legal regulations on business competition among the member countries of ASEAN.

This paper is motivated by the inclusion of problems regarding the Leniency Program in the RUU tentang Larangan Praktek Monopoli dan Persaingan Usaha yang Tidak Sehat. The main cartel characteristic is the high level of confidentiality. Closed information for outsiders, and communication made secretly. Based on fact, KPPU is having trouble to obtain direct evidence. Therefore, to overcome this matter, during this KPPU Decision in cartel case, KPPU uses indirect evidence some of the decisions are canceled District Court and / or Supreme Court, on the one hand there are also strengthened by District Court and / or Supreme Court. Brazil is a country in Latin America that has a successful Leniency Program. The purpose of this paper by knowing the Leniency Program setting in Brazil, can be used as reference in the renewal of business competition law in Indonesia. How to cite item: Monica, D., Widhiyanti, H., Kusumadara, A. (2018). Reformulasi Pengaturan Leniency Program dalam Hukum Persaingan Usaha Indonesia (Perbandingan Leniency Program Di Brazil). Jurnal Cakrawala Hukum, 9(2), 117-126. doi:https://doi.org/10.26905/idjch.v9i2.2725

This article described the effectiveness of limiting the age of marriage based on Act No.1 of 1974 about marriage. The method used empirical juridical or sociological juridical in Probolinggo Regency. The informants in this study were principles, teachers of Counseling Guid- ance, Heads of Religious Affairs Offices in Probolinggo District, and dropout students who under- age marriages. The results of the study showed that restrictions on marriage age have not been effective in the implementation domain. This fact showed from a large number of underage marriages conducted among the public. Factors causing marriage under age were: (1) community culture, matchmaking, (2) relationships that were too close in dating, (3) pregnancy outside marriage.

Banks in credit agreements use more standard agreements, standard contracts in 2 (two) things, (1) There is an unbalanced position between banks and debtors, banks that have a more dominant position and debtors. (2) There is an understanding of the principle of freedom of contracting and without limits. The Bank has the freedom to seek the form and content of the agreement. Code of Ethics in agreement. The provisions of the Civil Code provide types of compensation for parties. Based on the background, then for problems the problem is written (1). Does the inclusion of Article 1266 and Article 1267 of the Civil Code on the banking system have collected the principles of balance and justice. (2) What are the legal implications of the exclusion clause. The research method is normative juridical research. The result of this research is the neglect of civil law and the principle of compensation is the principle of balance. The basic principle according to Rawls is that it is unfair or more people. in the sense of "freedom of results", in other words. is the nature of the debtor in a bank credit agreement. For the legal implications of the clause that excludes Article 1266 and Article 1267 of the Civil Code concerning the right of the debtor to the debtor. Legal efforts in finding and resolving problems that cannot be made by a decision due to the imbalance of the parties in the agreement. For people who make changes, no party will be harmed.

Abstract: This paper aim to analyze the legal implications of legal conflicts between Article 126 paragraph 1 and paragraph 3 of UUPT.Article 126 paragraph (1) of Law no. 40 of 2007 regarding Limited Liability Company (UUPT) states that the acquisition process should consider the interests of minority shareholders. But in article 126 paragraph (3) UUPT that the business undertaken by minority shareholders under Article 62 UUPT does not stop the acquisition process. It appears that the UUPT has not yet provided legal protection for minority shareholders and there is a legal conflict between Article 126 paragraph (1) of the Company Law which wishes to provide legal protection to minority shareholders and paragraph (3) of the article which illustrates that the shareholders' Minorities do not stop the acquisition process. By approach of legislation and case approach, the result is that there is no legal certainty over legal efforts by minority shareholders in using the voting rights in accordance with the shares they hold when the minority shareholders do not approve the acquisition. UUPT has not provided clear legal protection for minority shareholders so that in the process of acquisition of minority shareholders is impaired Abstrak: Tulisan ini bertujuan untuk menganalisis implikasi hukum terhadap konflik hukum antara pasal 126 ayat 1 dan ayat 3 dari UUPT. Pasal 126 ayat (1) UU No. 40 Tahun 2007 tentang Perseroan Terbatas (UUPT) menyatakan bahwa proses akuisisi harus memperhatikan kepentingan pemegang saham minoritas. Tetapi pada Pasal 126 ayat (3) UUPT tersebut menyatakan bahwa usaha yang dilakukan pemegang saham minoritas berdasarkan Pasal 62 UUPT tidak menghentikan proses akuisisi. Terlihat belum konsistennya UUPT memberikan perlindungan hukum bagi pemegang saham minoritas dan terlihat adanya konflik hukum antara Pasal 126 ayat (1) UUPT yang ingin memberikan perlindungan hukum kepada pemegang saham minoritas dan ayat (3) dari pasal tersebut yang menggambarkan bahwa upaya hukum yang dilakukan pemegang saham minoritas tidak menghentikan proses akuisisi. Kajian menggunakan pendekatan perundang-undangan dan pendekatan kasus diperoleh hasil bahwa tidak adanya kepastian hukum atas upaya hukum yang dilakukan pemegang saham minoritas dalam menggunakan hak suara sesuai dengan saham yang dimilikinya ketika pemegang saham minoritas tidak menyetujui dilakukannya akuisisi. UUPT belum memberikan perlindungan hukum yang jelas bagi pemegang saham minoritas sehingga dalam proses akuisisi pemegang saham minoritas dirugikan DOI : http://dx.doi.org/10.17977/um019v2i22017p115

Acquisition as a form of corporate restructuring that is carry out to overcome the situation of financial difficulties or improve the performance of the company as a whole or part of the business unit. In Article 126 paragraph 1 of Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company stated that the acquisition process should consider the interests of minority shareholders. However, sometimes acquisition decisions have already been decided in advance by the majority shareholder without involving minority shareholders. Based on this, this paper intends to analyze the form of legal protection for minority shareholders who are not involved in the acquisition process. Through the approach of legislation and case approach, it is found that Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company has not provided enough legal protection to minority shareholders. The decision-making process of acquisition in the General Meeting of Shareholders should be procedurally and substantively in accordance with Laws of the Republic of Indonesia number 40 of 2007 concerning Limited Liability Company. It is intended that minority shareholders have the opportunity to exercise their voting rights even though they do not have to be the party controlling the company.

Abstract: Based on the background, the formulation of the problem is: How is the legality of the act of receiving tax receipts by Land Titles Registrar (PPAT) as a public official and How juridical implications of PPAT who receive tax and income tax of Acquisition of Land and Building Rights (PPHTB) from taxpayers. The method used to examine these issues is normative legal research using a statute approach to examine legislation relating to legal issues under review. Based on the results of the research, the results obtained that the legality of accepting tax receipts by PPAT as public officials actually still does not exist, in other words has not established a definite rule that regulates the act of receiving tax receipts by PPAT. Then about juridical implication to PPAT which accept tax day income tax and BPHTB from taxpayer is even though the act have not have legal legality but its implementation still included in legitimate category because that action depart from habit that have been accepted and accepted by society. As long as there is no rule of law to realize the legality of this act then as long as it is also this habit will continue, although there is no guarantee of legal protection for this act but as long as it does not cause harm to anyone then considered not a problem Abstrak: Tujuan penulisan ini adalah mendeskripsikan legalitas perbuatan menerima kuasa menyetor pajak oleh Pejabat Pembuat Akta Tanah (PPAT) selaku pejabat umum dan implikasi yuridis terhadap PPAT yang menerima penitipan Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dari wajib pajak. Metode yang digunakan untuk meneliti permasalahan tersebut adalah penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan (statute approach) untuk menelaah peraturan perundang – undangan yang terkait dengan isu hukum yang sedang dikaji. Legalitas perbuatan menerima kuasa menyetor pajak oleh PPAT selaku pejabat publik sesungguhnya masih belum ada, dengan kata lain belum dibentuk suatu aturan pasti yang mengatur tentang perbuatan menerima kuasa menyetor pajak oleh PPAT. Kemudian tentang Implikasi yuridis terhadap PPAT yang menerima penitipan pajak PPh dan BPHTB dari wajib pajak adalah meskipun perbuatan tersebut belum memiliki legalitas hukum namun pelaksanaannya masih termasuk dalam kategori sah sebab perbuatan tersebut berangkat dari kebiasaan yang berlaku selama ini dan diterima oleh masyarakat. Selama belum ada aturan hukum untuk mewujudkan legalitas dari perbuatan ini maka selama itu pula kebiasaan ini akan terus berlanjut, walaupun tidak ada jaminan perlindungan hukum atas perbuatan ini tetapi selama tidak menimbulkan kerugian bagi siapapun maka dianggap tidak masalah DOI : http://dx.doi.org/10.17977/um019v2i12017p018

Abstract Approach to the nature of illegal per se and rule of reason prohibition has long been applied in determining whether an act hinder competition or not. Competition law of Indonesia and Malaysia also implement a ban properties per se illegal or rule of reason, but did not mention explicitly in the formulation of laws and regulations. The unfirm arrangement model imposes a difficult responsibility for institution of business competition authorities to be able to precisely define the reference as a measure that should be used in assessing an anti-competitive act. This research is a normative law with legislation approach and comparative law. From the discussion, it was concluded that the application of the nature of illegal per se and rule of reason prohibition in Law No. 5 of 1999 and the Competition Act 2010 of Malaysia implemented through an assessment of how the result level of an anti-competitive actions capable of distorting the market and blocking, thus eliminating competition completely. Consideration was also made based on the alignment between normative rules in the Act with the basic theory of competition itself. Thus, the rule of law in the enforcement of competition law can be maintained. Key words: competition, per se illegal, rule of reasons Abstrak Baik pendekatan sifat larangan per se illegal maupun rule of reason telah lama diterapkan dalam menetapkan apakah suatu perbuatan menghambat persaingan ataukah tidak. Hukum Persaingan Indonesia dan Malaysia pun menerapkan sifat larangan per se illegal atau rule of reason namun tidak menyebutkan secara tegas dalam rumusan peraturan perundang-undangannya. Model pengaturan tidak secara tegas tersebut, telah membebankan sebuah tanggung jawab yang tidak mudah bagi lembaga otoritas persaingan usaha untuk mampu secara tepat mulai dari menentukan acuan sebagai ukuran yang harus digunakan dalam menilai sebuah perbuatan anti persaingan. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan perbandingan hukum. dari hasil pembahasan disimpulkan, penerapan sifat larangan per se illegal ataukah rule of reason dalam Undang-Undang Nomor 5 Tahun 1999 dan Akta Persaingan 2010 Malaysia ialah selain melalui sebuah penilaian bagaimana tingkatan akibat dari sebuah perbuatan anti persaingan mampu mendistorsi pasar dan menghalangi hingga menghilangkan persaingan sama sekali. Pertimbangan juga di dasarkan kepada keselarasan antara peraturan normatif dalam Undang-Undang dengan teori dasar persaingan itu sendiri. Dengan demikian kepastian hukum dalam penegakan hukum persaingan dapat terus ditegakkan Kata kunci: persaingan, per se illegal dan rule of reason