PAMALI: Pattimura Magister Law Review
type: channel
description: Journal Title PAMALI: Pattimura Magister Law Review Journal Abbreviation PAMALI Pattimura Magister Law Rev. Focus Criminal Law, Civil Law, Constitutional Law, International Law, Administrative Law, Environmental Law, Customary Law, and other parts related to contemporary issues in the field of law Language English ISSN Online 2775-5649 DOI Journal 10.47268/pamali by CrossRef Frequency 3 issues per year (March, July, November) Editor-in-chief Josina Augustina Yvonne Wattimena Managing Editor Muchtar Anshary Hamid Labetubun Publisher Postgraduate Program in Law, Universitas Pattimura Citation Analysis Google Scholar OAI https://fhukum.unpatti.ac.id/jurnal/pamali/oai PAMALI: Pattimura Magister Law Review is a peer-reviewed media managed and published by the Postgraduate Program in Law, Universitas Pattimura. PAMALI: Pattimura Magister Law Review publishes scientific works in the field of law, published three times per year in March, July and November. The purpose of this journal is to provide a place for academics, students, researchers, and practitioners to publish original research articles or review articles. This journal provides direct open access to its content on the principle that making research freely available to the public supports greater global knowledge exchange. PAMALI: Pattimura Magister Law Review has been accredited by Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi No. 72/E/KPT/2024 (SINTA 4), Valid from Vol. 1 No. 2, 2021 until Vol. 6. No. 1, 2026.
publisher: Postgraduate Program in Law, Universitas Pattimura
language: en
publication name: PAMALI: Pattimura Magister Law Review
issn: 2775-5649
copyright: License Terms: PAMALI: Pattimura Magister Law Review is disseminated based on the Creative Commons Attribution-NonCommercial 4.0 International license terms. This license allows anyone to copy and redistribute this material in any form or format, compose, modify, and make derivatives of this material for any purpose. You cannot use this material for commercial purposes. You must specify an appropriate name, include a link to the license, and certify that any changes have been made. You can do this in a way that is appropriate, but does not imply that the licensor supports you or your use.
items: Handling Illegal Levy at Yos Sudarso Port Ambon
items: Law Enforcement Against Indonesian National Army Soldiers Who Committed the Crime of Desertion in Military Trials
items: Responsibility of the Land Assessor for the Results of the Assessment in Land Procurement
items: Legal Protection of Consumers' Personal Data in Information Technology-Based Loan and Borrowing Agreements
items: The Position and Function of the Election Supervisory Agency in the Indonesian Constitutional System: A Case Study of the Dispute Over the 2024 Presidential and Vice Presidential General Elections
items: The Legal Strength of the King's Recommendation as a Condition for the Candidacy of the Head of Ohoi and/or Finua in Tual City
items: Criminal Policy on Narcotics Crimes in Maluku as an Archipelago Province
items: Simplification of Business Licensing in the Capital City of Nusantara
items: Civil Liability of Influencers in Endorsement Contracts
items: Artificial Intelligence (AI) and Information and Communication Technology (ICT) -Based Sand Mining Supervision: A Legal Business and Maqashid Sharia Perspective
items: The Philosophy of Law in Enforcing Criminal Liability for Nominee Accounts: A Comparative Study of Indonesia and Pakistan
items: Implementation of Value Added Tax Rate Increase Based on Harmonization of Tax Regulations
items: Criminal Liability for Perpetrators of Embezzlement in Positions in Finance Companies
items: Between Integrity and Digital Crime: An Analysis of Judges' Considerations in the Case of Electronic Document Forgery for the Selection of Candidates for State Civil Apparatus
items: Liability for Criminal Acts of Promoting Online Gambling Through Electronic Media
items: Implementation of Electronic Traffic Law Enforcement by the Riau Islands Regional Police to Improve Traffic Law Awareness in Batam City

Handling Illegal Levy at Yos Sudarso Port Ambon
type: item
description: Introduction: The widespread practice of extortion penetrates various areas of life in providing services, one of which is extortion in the fields of transportation, shipping and trade at the Yos Sudarso Ambon port in terms of loading and unloading (stevedore, longshoreman, dockworker) where the shipping company (Tanto, Temas, Meratus and Spil) do not have the right or authority to collect the stupping/stripping (loading and unloading) fees paid by JPT or PBM, however, the bill for the stupping/stripping fees is still collected by the shipping company to this day. Purposes of the Research: Analyze and formulate the penalties for illegal levies that are not based on law. Analyze and discuss efforts to handle illegal levies at Yos Sudarso Port, Ambon. Methods of the Research: Empirical research with the Yos Sudarso Ambon port research location. Results Main Findings of the Research: Levies that are not based on legal regulations are criminal acts as regulated in article 423 of the Criminal Code and article 12 letter e of the Corruption Eradication Law and constitute behavior or acts against the law, exceeding authority, using authority for purposes other than those for which the authority is intended. as regulated in Law Number 37 of 2008 concerning the Ombudsman of the Republic of Indonesia. Handling efforts that can be carried out through several stages are that the government needs to provide clear boundaries regarding the position of illegal levies as a qualification for criminal acts as a law enforcement step and criminalize illegal levies as a criminal act of corruption as mandated by UNCAC 2003 which has been ratified based on Law Number 7 In 2006, it became the basis for efforts to handle illegal levies at Yos Sudarso Ambon port.
subject: Articles
  topic: section
subject: Corruption Crime
  topic: keywords
subject: Illegal Levies
  topic: keywords
subject: Ambon Port.
  topic: keywords
creator: Zainuddin Zainuddin
creator: Deassy Jacomina Anthoneta Hehanussa
creator: Sherly Adam
rights: Copyright (c) 2026 Zainuddin Zainuddin, Deassy Jacomina Anthoneta Hehanussa, Sherly Adam https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 1
ending page: 22
doi: 10.47268/pamali.v6i1.2215

Law Enforcement Against Indonesian National Army Soldiers Who Committed the Crime of Desertion in Military Trials
type: item
description: Introduction: Military crimes are actions committed by the legal subject, namely the military and are called pure military crimes (zuiver militaire delict), where the criminal act is only committed by a military person, because it is special to the military. Criminal acts committed by soldiers of the Indonesian National Army are purely military based on regulations related to the military. One of the criminal acts that is categorized as pure criminal acts is desertion. As stipulated in Article 87 paragraph (1) of the Military Criminal Code. An Indonesian National Army soldier can be sentenced to discipline, imprisonment and dismissal from service. Purposes of the Research: This study aims to find out the law enforcement process for TNI soldiers who commit the crime of desersi, and the legal consequences if an Indonesian National Army soldier who is examined in absentia in a case of criminal displacement. Methods of the Research: This study uses a normative juridical research method, which aims to determine the law enforcement process against Indonesian National Army soldiers who commit desertion crimes, and the legal consequences if an Indonesian National Army soldier who is examined in absentia in a desertion crime case. Results Main Findings of the Research: The Indonesian National Army who commit the crime of desertion cannot be resolved through military disciplinary law but must be resolved through a court hearing. Therefore, the one who has the right to prosecute the crime of desertion is the Military Judge in the Military Criminal Justice System guided by the Military Criminal Code and laws and regulations related to military justice and its sanctions, the second is the legal consequence if an Indonesian National Army soldier who is examined in absentia in a case of desertion cannot file a defense and cannot present evidence as it should, so the Panel of Judges agrees and agrees with the Military Inspectors to examine and decide this case in absentia.
subject: Articles
  topic: section
subject: Law Enforcement
  topic: keywords
subject: Indonesian National Army
  topic: keywords
subject: Desertion Crimes
  topic: keywords
subject: Military Justice.
  topic: keywords
creator: Stany Raprap
creator: Juanrico Alfaromona Sumarezs Titahelu
creator: Reimon Supusepa
rights: Copyright (c) 2026 Stany Raprap, Juanrico Alfaromona Sumarezs Titahelu, Reimon Supusepa https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 23
ending page: 34
doi: 10.47268/pamali.v6i1.2266

Responsibility of the Land Assessor for the Results of the Assessment in Land Procurement
type: item
description: Introduction: The process of assessing land acquisition for the public interest by the appraisal whose price is then deliberated and determined as the value of the amount of compensation, but there is a lack of transparency in determining the amount of compensation by the appraisal. Where appraisal is an independent institution. Purposes of the Research: The purpose of this article is to review and analyze the form of land appraiser's accountability in assessing land values for public interest. Methods of the Research: This study uses normative legal research. As primary legal materials, namely the 1945 Constitution of the Republic of Indonesia, Law Number 5 Number 1960 concerning the Basic Agrarian Law, Law Number 2 of 2012 concerning Land Acquisition for Development in the Public Interest, Government Regulation Number 19 of 2021 concerning the Implementation of Land Acquisition for Development in the Public Interest, Government Regulation Number 39 of 2023 concerning the Implementation of Land Acquisition for Development in the Public Interest. Results Main Findings of the Research: This study concludes that the legal force of the results of the public appraiser's assessment report in land acquisition for public interest is final, meaning that the government and/or agencies that require land owned by the community pay according to the assessment results and close the space for deliberation regarding the amount and quantity, limited to deliberation regarding the form of compensation (Article 31 paragraph 1 and Article 34 of Law Number 2 of 2012). Meanwhile, the responsibility of land appraisers in assessing land values that are not in accordance with the principles of land acquisition that can harm one party and cause disputes between the parties involved in it can be subject to administrative sanctions and/or criminal sanctions.
subject: Articles
  topic: section
subject: Responsibility
  topic: keywords
subject: Appraisal
  topic: keywords
subject: Land Acquisition.
  topic: keywords
creator: Riza Ameliyani
creator: Adonia Ivonne Laturette
creator: Barzah Latupono
rights: Copyright (c) 2026 Riza Ameliyani, Adonia Ivonne Laturette, Barzah Latupono https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 35
ending page: 40
doi: 10.47268/pamali.v6i1.2270

Legal Protection of Consumers' Personal Data in Information Technology-Based Loan and Borrowing Agreements
type: item
description: Introduction: In the field of digital economy transactions, especially information technology-based loan and borrowing agreements, the importance of personal data is increasing. Even so, consumer data protection is still not adequately handled, raising concerns about the many cases of personal data breaches that actually cause losses to consumers with illegal access to consumer personal data. The birth of the Personal Data Protection Law and various regulations related to personal data protection and information technology-based lending and borrowing services is a serious step by the government to provide protection and security of consumers' personal data. Purposes of the Research: This research aims to examine and analyze the legal protection of consumers' personal data in information-based lending agreements, as well as the legal implications of the dissemination of consumers' personal data in technology-based lending agreements. Methods of the Research: The method used in this research is the normative juridical method with a legislative approach and a conceptual approach. The legal materials used are primary, secondary, and tertiary legal materials. These legal materials are analyzed qualitatively to address the issues being studied. Results Main Findings of the Research: The research results show that legal protection of consumers' personal data in technology-based lending agreements in Indonesia is currently well-regulated through Law Number 27 of 2022 on Personal Data Protection (PDP Law) and various related regulations. Although these regulations are comprehensive, their implementation still faces various challenges, particularly regarding the awareness and understanding of business actors and consumers about the importance of personal data protection. Supervision by the Financial Services Authority (OJK) and related institutions needs to be strengthened, and improvements in technology infrastructure and human resources are required to support effective imp…
subject: Articles
  topic: section
subject: Legal Protection
  topic: keywords
subject: Personal Data
  topic: keywords
subject: Consumers
  topic: keywords
subject: Technology-Based Lending.
  topic: keywords
creator: Erlin Philein Sopaheluwakan
creator: Teng Berlianty
creator: Theresia Louize Pesulima
rights: Copyright (c) 2026 Erlin Philein Sopaheluwakan, Teng Berlianty, Theresia Louize Pesulima https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 41
ending page: 63
doi: 10.47268/pamali.v6i1.2273

The Position and Function of the Election Supervisory Agency in the Indonesian Constitutional System: A Case Study of the Dispute Over the 2024 Presidential and Vice Presidential General Elections
type: item
description: Introduction: Elections are vital in democracy, enabling people to choose leaders. In Indonesia, the General Election Supervisory Body (Bawaslu) ensures transparency, integrity, and fairness in every election stage, nationally and regionally. Its role is crucial for overseeing the 2024 Presidential and Vice-Presidential Elections to guarantee free and fair processes. Purposes of the Research: This study aims to analyze Bawaslu's legal standing within Indonesia's constitutional framework and evaluate the supervisory mechanisms implemented by Bawaslu for the 2024 Presidential and Vice-Presidential Elections. Methods of the Research: The study adopts a normative juridical approach by examining various relevant laws and regulations, particularly Law Number 7 of 2017 on Elections. Additionally, a case study approach is utilized to gain a deeper understanding of the challenges faced by Bawaslu in performing its oversight duties. Results Main Findings of the Research: This study finds that Bawaslu's legal standing as an independent election oversight institution is clearly established in Law Number 7 of 2017. Despite its authority to address violations, challenges like evidence sufficiency and bias allegations persist, often escalating cases to the Constitutional Court. Reforming oversight mechanisms is essential to strengthen accountability and public trust in elections.
subject: Articles
  topic: section
subject: The Electoral Supervisory Board
  topic: keywords
subject: Legal Standing
  topic: keywords
subject: 2024 Presidential and Vice Presidential Elections.
  topic: keywords
creator: William Markus Sebastian
creator: Jantje Tjiptabudy
creator: Andress Deny Bakarbessy
rights: Copyright (c) 2026 William Markus Sebastian, Jantje Tjiptabudy, Andress Deny Bakarbessy https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 64
ending page: 74
doi: 10.47268/pamali.v6i1.2812

The Legal Strength of the King's Recommendation as a Condition for the Candidacy of the Head of Ohoi and/or Finua in Tual City
type: item
description: Introduction: Tual City is one of the cities in Maluku Province that still applies local wisdom in daily life, one of which is in terms of the election of the Village Head. The basis for the implementation of the village head election by applying local wisdom is based on the establishment of several Regional Regulations that change the status of the village to a customary village called Ohoi and/or Finus, this certainly has an impact on the requirements for the nomination of village heads, one of which is to get the King's Recommendation. Purposes of the Research: The purpose of this article is to examine and analyze the legal force of the king's recommendation as a requirement for nominationas head of ohoi and/or finua in Tual City. Methods of the Research: This research is normative juridical research. This type of research is descriptive analysis. Supporting data and information are then identified and then systematized for interpretation and arguments are given to reach conclusions about the problem. Results Main Findings of the Research: The results of this study indicate that the Legal Power of the King's Recommendation in the Nomination of Village Heads Recommendations given by the traditional king in the process of nominating village heads in Tual City have a strong legal standing, both from the perspective of customary law and positive law. In the Larvul Ngabal customary system, the traditional king is the highest leader who has the authority to give approval to village head candidates who are deemed to meet the criteria of customary values and social harmony. Formally, this recommendation is recognized by the local government through regional regulations and is strengthened by the provisions of Law Number 6 of 2014 concerning Villages. Dynamics and challenges of implementation Although legal recognition has existed, the practice of implementing the king's recommendations still faces various challenges, such as differences in interpretation of authority bet…
subject: Articles
  topic: section
subject: King's Recommendation
  topic: keywords
subject: Nomination of the Head of Ohoi/Finua
  topic: keywords
subject: Customary Village
  topic: keywords
subject: Tual City.
  topic: keywords
creator: Abd Kadir Reniuryaan
creator: Jemmy Jefry Pietersz
creator: Merlien Irene Matitaputty
rights: Copyright (c) 2026 Abdul Kadir Reniuryaan, Jemmy Jefry Pietersz, Merlien Irene Matitaputty https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 75
ending page: 84
doi: 10.47268/pamali.v6i1.3321

Criminal Policy on Narcotics Crimes in Maluku as an Archipelago Province
type: item
description: Introduction: Maluku Province, as an archipelagic region, is highly vulnerable to narcotics trafficking and abuse. Its strategic yet remote location makes it a potential route for illicit drug distribution. The growing spread of narcotics poses a serious threat to youth and legal order, requiring comprehensive and contextual criminal policy responses. Purposes of the Research: This study aims to analyze the criminal policy in addressing narcotics crimes in Maluku Province and to identify the influencing factors. Methods of the Research: The research applies both normative and empirical juridical methods. Data were collected through document analysis of laws and legal literature, as well as interviews with law enforcement authorities and related agencies in the region. Results Main Findings of the Research: The findings reveal that current criminal policies in Maluku face substantial challenges, including limited infrastructure, lack of qualified personnel, and weak inter-agency coordination. The archipelagic geography itself emerges as a significant barrier to effective law enforcement. This study offers a novel contribution by mapping these island-based structural constraints and proposing an integrated criminal policy model that combines penal and non-penal approaches—such as legal education, community empowerment, and rehabilitation. This framework holds potential for broader application in other archipelagic or remote regions of Indonesia.
subject: Articles
  topic: section
subject: Criminal Policy
  topic: keywords
subject: Narcotics
  topic: keywords
subject: Archipelagic Region
  topic: keywords
subject: Law Enforcement.
  topic: keywords
creator: Suhardiman Suhardiman
creator: Elsa Rina Maya Toule
creator: Iqbal Taufik
rights: Copyright (c) 2026 Suhardiman Suhardiman, Elsa Rina Maya Toule, Iqbal Taufik https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 85
ending page: 96
doi: 10.47268/pamali.v6i1.3336

Simplification of Business Licensing in the Capital City of Nusantara
type: item
description: Introduction: This article analyzes the regime of business licensing facilitation in the Capital City of Nusantara (IKN) as mandated by the vision of IKN under Law Number 21 of 2023 on the Amendment to Law Number 3 of 2022 on the State Capital. The development of IKN holds both urgency and strategic significance for the national economy, thus requiring special policies that provide business licensing facilitation for entrepreneurs and investors. Purposes of the Research: The purpose of this study is to examine the underlying rationale for granting business licensing facilitation in IKN and to identify its specific forms through the policy of business licensing simplification. Methods of the Research: The research employs a normative juridical method using both the statute approach and the conceptual approach. Results Main Findings of the Research: The findings indicate that the rationale for facilitating business licensing in IKN can be viewed from three main aspects: ensuring clear legal certainty for every investment activity, reducing administrative barriers, and providing non-fiscal incentives to investors. These facilitation measures are implemented by the government through the simplification of business licensing procedures, starting from the fulfillment of basic licensing requirements to the commencement of business operations. The simplification of business licensing in IKN reflects the government’s commitment to promoting ease of doing business and providing incentives for business actors, while simultaneously supporting the acceleration of investment and infrastructure development by minimizing administrative burdens and licensing costs at the early stages of project implementation.
subject: Articles
  topic: section
subject: Business Licensing
  topic: keywords
subject: Simplification
  topic: keywords
subject: Capital City of Nusantara.
  topic: keywords
creator: Dyah Tutut Ika Nurini
creator: Elly Vivi Vitasari
creator: Shinta Hadiyantina
creator: Ariska Cesar Divian Candra Kusuma
rights: Copyright (c) 2026 Dyah Tutut Ika Nurini, Elly Vivi Vitasari, Shinta Hadiyantina, Ariska Cesar Divian Candra Kusuma https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 97
ending page: 111
doi: 10.47268/pamali.v6i1.3559

Civil Liability of Influencers in Endorsement Contracts
type: item
description: Introduction: The rapid expansion of digital technology has transformed marketing practices and created a contractual ecosystem involving influencers as key promotional actors. This shift has generated distinctive legal issues concerning contract formation, consumer protection, and electronic information governance. Purposes of the Research: Examining the civil liability of influencers in endorsement contracts and analyzing the legal position of influencers in Indonesia's digital contractual ecosystem. Methods of the Research: This study employs a normative legal research method using statute, conceptual, and analytical approaches by examining provisions within the Civil Code, the Electronic Information and Transactions Law, and the Consumer Protection Law. Results Main Findings of the Research: The findings demonstrate that influencer liability in endorsement agreements is multilayered, covering both contractual (wanprestasi) and tort-based (onrechtmatige daad) responsibilities. The study also reveals the emergence of a digital-era duty of care requiring influencers to verify product legality and ensure truthful promotional content. This contributes to a modern reconstruction of contract doctrine in Indonesia’s digital economy.
subject: Articles
  topic: section
subject: Endorsement Contract
  topic: keywords
subject: Influencer Liability
  topic: keywords
subject: Civil Law
  topic: keywords
subject: Digital Law.
  topic: keywords
creator: Septian Adhy Baskara
creator: Ma'ruf Akib
creator: Wahyudi Umar
rights: Copyright (c) 2026 Septian Adhy Baskara, Ma'ruf Akib, Wahyudi Umar https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 112
ending page: 122
doi: 10.47268/pamali.v6i1.3582

Artificial Intelligence (AI) and Information and Communication Technology (ICT) -Based Sand Mining Supervision: A Legal Business and Maqashid Sharia Perspective
type: item
description: Introduction: The supervision of sand mining in Indonesia remains predominantly reliant on manual methods, which are deficient in accuracy, transparency, and effectiveness. The integration of Artificial Intelligence (AI) and Information and Communication Technology (ICT) presents an opportunity to establish a more equitable and sustainable oversight system. Purposes of the Research: This research aims to analyse the integration of AI-ICT in the supervision of sand mining in Ketapang from the perspectives of business law and maqashid syariah. Methods of the Research: This study employs a qualitative approach, utilising literature reviews, analysis of national and regional regulations, and an examination of maqashid syariah. Data are collected through legal documents, academic articles, and policy reports, and subsequently analysed using descriptive-analytical methods. Triangulation techniques are employed to ensure data validity and consistency of findings. Results Main Findings of the Research: The results of the research indicate that the integration of AI-ICT can enhance the accuracy of detecting mining activities, strengthen legal compliance, and support maqashid syariah values such as environmental protection and social justice. However, the study also identifies limitations related to digital infrastructure and the absence of specific regulations concerning the utilisation of AI-ICT within the mining sector. The integration of AI-ICT has the potential to create a more transparent, accountable sand mining supervision system that aligns with the principles of sharia justice. These findings are significant as a foundation for policy recommendations and regulatory enhancements to support the digital transformation of the mining sector.
subject: Articles
  topic: section
subject: AI-ICT
  topic: keywords
subject: Oversight of Sand Mining
  topic: keywords
subject: Business Law
  topic: keywords
subject: Maqashid Sharia
  topic: keywords
subject: Justice.
  topic: keywords
creator: Bujang Ali
creator: Raymundus Loin
rights: Copyright (c) 2026 Bujang Ali, Raymundus Loin https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 123
ending page: 133
doi: 10.47268/pamali.v6i1.3613

The Philosophy of Law in Enforcing Criminal Liability for Nominee Accounts: A Comparative Study of Indonesia and Pakistan
type: item
description: Introduction: The use of nominee accounts is an increasingly prevalent phenomenon in the practice of financial crimes, such as money laundering, tax evasion, and the financing of other criminal acts. The nominee account is basically used to disguise the identity of the actual beneficial owner, thus posing a serious challenge in the enforcement of criminal responsibility. Purposes of the Research: This study aims to analyze the concepts and foundations of legal philosophy, especially justice, legal certainty, and usefulness in the enforcement of criminal liability for the use of nominee accounts in Indonesia and Pakistan, as well as compare the positive legal arrangements that apply in the two countries. Methods of the Research: This research uses normative legal research methods with approaches to legal philosophy, legislation, and comparative law. Results Main Findings of the Research: The findings of the study show that philosophically, the enforcement of criminal liability against nominee accounts in Indonesia and Pakistan is based on efforts to realize substantive justice by penetrating the formalities of legal ownership to reveal the true beneficial owners. From the perspective of legal certainty, both Indonesia and Pakistan still face challenges due to the lack of an explicit and comprehensive regulation of nominee accounts, so law enforcement often relies on the interpretation of other criminal norms, such as money laundering and banking crimes. Meanwhile, from the aspect of utility, regulation and law enforcement of nominee accounts are directed to maintain financial system stability, prevent abuse of the banking system, and protect the interests of the community and the state. Legally positive, Indonesia regulates criminal liability related to nominee accounts indirectly through the Money Laundering Act, banking regulations, and policies related to beneficial ownership, while Pakistan regulates it through an anti-money laundering legal framework and financi…
subject: Articles
  topic: section
subject: Philosophy of Law
  topic: keywords
subject: Criminal Liability
  topic: keywords
subject: Nominee Account.
  topic: keywords
creator: Beren Rukur Ginting
creator: I Gede Widhiana Suarda
creator: Dominikus Rato
creator: Bayu Dwi Anggono
creator: Shahzada Rahim Abbas
rights: Copyright (c) 2026 Beren Rukur Ginting, I Gede Widhiana Suarda, Dominikus Rato, Bayu Dwi Anggono, Shahzada Rahim Abbas https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 134
ending page: 143
doi: 10.47268/pamali.v6i1.3654

Implementation of Value Added Tax Rate Increase Based on Harmonization of Tax Regulations
type: item
description: Introduction: The implementation of the increase in the Value Added Tax (VAT) rate to 12% based on Law Number 7 of 2021 and its legal implications on the principles of legality and legal certainty in the Indonesian tax system. Purposes of the Research: The objective of this study is to examine the legal basis of governmental authority and to analyze the legal issues arising from the implementation of the 12% Value Added Tax rate increase, particularly in relation to the principles of legality and legal certainty within the Indonesian tax law framework. Methods of the Research: This study employs a normative legal research method using statutory and conceptual approaches. Legal materials are collected through document analysis of statutory regulations and legal literature. The analysis is conducted qualitatively to systematically interpret legal norms, assess their consistency, and evaluate their implications for legal certainty within the Indonesian tax law framework. Results Main Findings of the Research: The findings indicate that the 12% Value Added Tax increase under Law Number 7 of 2021 complies with the principle of legality under Article 23A of the 1945 Constitution. However, its implementation through a Minister of Finance Regulation using an alternative tax base raises legal concerns due to differing effective tax rates, potentially causing legal uncertainty and tax disputes.
subject: Articles
  topic: section
subject: Value Added Tax
  topic: keywords
subject: Legal Certainty
  topic: keywords
subject: Harmonization of Tax Rules.
  topic: keywords
creator: Sinta Ananda Rizqi Aprilia
creator: Muhammad Yasir
creator: Hanin Alya Labibah
rights: Copyright (c) 2026 Sinta Ananda Rizqi Aprilia, Muhammad Yasir, Hanin Alya Labibah https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 144
ending page: 152
doi: 10.47268/pamali.v6i1.3692

Criminal Liability for Perpetrators of Embezzlement in Positions in Finance Companies
type: item
description: Introduction: The law on the crime of embezzlement in office that occurs within the financing company, especially at PT CIMB Niaga Auto Finance, as a form of abuse of trust due to weak internal supervision, economic pressure, and opportunities for the perpetrator to carry out his position so as to cause losses to the company and damage moral values and legal certainty. Purposes of the Research: To analyze the factors that cause and criminal responsibility of embezzlement perpetrators in office. Methods of the Research: The research method used is normative and empirical juridical by utilizing primary, secondary, and tertiary legal materials through literature studies and field studies in the form of observations and interviews to obtain data relevant to the research problem. Results Main Findings of the Research: The findings of the study show that the crime of embezzlement in office occurs due to trust factors, economic pressure, and great opportunities due to the weak corporate supervision system. The defendant deliberately abused his position as an employee to control and transfer the company's vehicle to another party, causing significant material losses. The elements of Article 374 of the Criminal Code were legally and convincingly proven, and no excuse or justification was found for the defendant. Therefore, the defendant was sentenced to one year and six months in prison and the evidence was returned to PT CIMB Niaga Auto Finance as a form of legal accountability and enforcement of legal certainty.
subject: Articles
  topic: section
subject: Criminal Liability
  topic: keywords
subject: Embezzlement in Departments
  topic: keywords
subject: Finance Company.
  topic: keywords
creator: Tami Rusli
creator: Hulwatus Sholihah
rights: Copyright (c) 2026 Tami Rusli, Hulwatus Sholihah https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 153
ending page: 161
doi: 10.47268/pamali.v6i1.3733

Between Integrity and Digital Crime: An Analysis of Judges' Considerations in the Case of Electronic Document Forgery for the Selection of Candidates for State Civil Apparatus
type: item
description: Introduction: In every joint of modern life, documents play a vital role as a means of evidence, identification, legitimacy, and a means of transaction. In the midst of an increasingly rapid wave of digital transformation, the modus operandi of document forgery has evolved. Purposes of the Research: Analyzing the criminal law regulations against the falsification of electronic documents in the selection of State Civil Apparatus Candidates (CASN), with a case study of Decision Number 512/Pid.Sus/2024/PN Tjk. Methods of the Research: Using a normative-empirical approach, primary data from interviews with investigators from the Lampung Regional Police, the prosecutor of the Bandar Lampung District Attorney's Office, and the Judge of the Tanjung Karang District Court were combined with secondary data from a literature study of laws and regulations, court decisions, and criminal law literature. Results Main Findings of the Research: The panel of judges in its decision proved the defendant's guilt through five valid evidence (witness statements, experts, letters, instructions, defendant's statements) that were correlated with each other, fulfilling Article 183 of the Criminal Code. Judicial independence is reflected in the penalty of 1 year and 6 months plus an IDR fine. 30 million, lighter than the prosecutor's demand for 4 years who balanced legal firmness with proportionality. The value of integrity is realized through the recognition of violations that maintain the meritocracy of the State Civil Apparatus Candidate, while substantive justice arises from the moderation of sanctions that take into account the context of the case and the character of the defendant. The research recommends improving people's digital literacy, cyber forensic competence of law enforcement officials, and a holistic approach of judges in handling electronic evidence. This study contributes to the discourse of criminal law in the digital era and strengthening bureaucratic integrity.
subject: Articles
  topic: section
subject: Forgery of Electronic Documents
  topic: keywords
subject: Selection of Candidates for State Civil Apparatus
  topic: keywords
subject: Judge's Considerations.
  topic: keywords
creator: Benny Karya Limantara
creator: Andriyanto Andriyanto
rights: Copyright (c) 2026 Benny Karya Limantara, Andriyanto Andriyanto https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 162
ending page: 175
doi: 10.47268/pamali.v6i1.3739

Liability for Criminal Acts of Promoting Online Gambling Through Electronic Media
type: item
description: Introduction: The development of information technology and social media has had a significant impact on the pattern of public interaction, including the emergence of the crime of promoting online gambling through electronic media. This phenomenon poses serious challenges for criminal law enforcement in Indonesia, especially in determining the criminal responsibility of perpetrators. Purposes of the Research: This study aims to analyze the factors that cause the occurrence of criminal acts of online gambling promotion through electronic media and examine the form of criminal responsibility of perpetrators based on the Tanjungkarang District Court Decision Number 785/Pid.Sus/2024/PN TJK. Methods of the Research: The research methods used are normative juridical and empirical juridical juridical the normative juridical approach is carried out through the study of laws and regulations, legal doctrine, and court decisions, while the empirical juridical approach is carried out through interviews with authorized law enforcement officials. Results Main Findings of the Research: The findings of the study show that the factors causing the occurrence of online gambling promotion crimes include internal factors in the form of intentionality and low legal awareness of the perpetrators, external factors in the form of economic needs and ease of access to social media, as well as combined factors in the form of misuse of information technology advances. Furthermore, the form of criminal responsibility of the perpetrator is based on the fulfillment of the elements of criminal acts, mistakes, the ability to be responsible, and the absence of justifiable or forgiving reasons, as stipulated in the Electronic Information and Transaction Law and the Criminal Code. The judge's decision is considered to have reflected the application of the principle of criminal responsibility in a proportionate and fair manner.
subject: Articles
  topic: section
subject: Criminal Liability
  topic: keywords
subject: Online Gambling Promotion
  topic: keywords
subject: Electronic Media.
  topic: keywords
creator: Zulfi Diane Zaini
creator: Okta Jaya Hasan
rights: Copyright (c) 2026 Zulfi Diane Zaini, Okta Jaya Hasan https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 176
ending page: 187
doi: 10.47268/pamali.v6i1.3740

Implementation of Electronic Traffic Law Enforcement by the Riau Islands Regional Police to Improve Traffic Law Awareness in Batam City
type: item
description: Introduction: Road users' legal awareness of the road itself is a key factor driving the urgency of creating safety and order on the roads. In Batam City, the Riau Islands Regional Police's (Polda Kepulauan riau) implementation of Electronic Traffic Law Enforcement (ETLE) is a means of enforcing traffic laws to increase public awareness and compliance with traffic laws through an electronic ticketing system based on Closed-Circuit Television (CCTV). Purposes of the Research: This research analyzes the implementation of ETLE in Batam City and its effectiveness in terms of increasing legal awareness of drivers, especially in Batam City, as well as various obstacles faced in the implementation of ETLE itself, both problems from the community and problems with law enforcement officers who organize ETLE. Methods of the Research: This research is an empirical legal study. The approaches used in this study are the statute approach and the sociological approach. The statute approach is used to examine the legal basis for implementing ETLE. Meanwhile, the sociological approach is used to understand how the law is applied in practice by the police. The data collection method for this research is through interviews with law enforcement officers, field observations, and analysis of secondary data from related sources. Results Main Findings of the Research: The final results of this research found that the implementation of ETLE implemented by the Riau Islands Regional Police (Polda Kepulauan Riau) in Batam City continues to face significant challenges and has not yet operated effectively. Although ETLE has recorded more than 1.526.013 traffic violations since its implementation, the extremely low rate of ticket resolution only approximately 13.232 offenders fulfilling their legal obligations. One of the main obstacles is inaccurate vehicle ownership data, particularly in cases where vehicles have changed ownership but the name transfer process has not been completed, resulting …
subject: Articles
  topic: section
subject: Electronic Traffic Law Enforcement (ETLE)
  topic: keywords
subject: Legal Awareness
  topic: keywords
subject: Law Enforcement
  topic: keywords
subject: Behavioral Change.
  topic: keywords
creator: Muhammad Dzaky Akbar
creator: Winsherly Tan
creator: Nurlaily Nurlaily
rights: Copyright (c) 2026 Muhammad Dzaky Akbar, Winsherly Tan, Nurlaily Nurlaily https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 188
ending page: 163
doi: 10.47268/pamali.v6i1.3760