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Full-Text Articles in Civil Law

The First Amendment To The Constitution, Associational Freedom, And The Future Of The Country: Alabama’S Direct Attack On The Existence Of The Naacp, Helen J. Knowles-Gardner Jan 2024

The First Amendment To The Constitution, Associational Freedom, And The Future Of The Country: Alabama’S Direct Attack On The Existence Of The Naacp, Helen J. Knowles-Gardner

Seattle University Law Review

Sixty years ago, on Wednesday, April 8, 1964, Professor Harry Kalven, Jr., gave the second of three lectures at The Ohio State University College of Law Forum. These lectures were published two years later in a book entitled The Negro & the 1st Amendment. In the second lecture, Kalven distinguished between direct and indirect threats to the associational freedom of the National Association for the Advancement of Colored People (NAACP). Kalven categorized the 1958 decision in NAACP v. Alabama ex rel. Patterson as an indirect effort to control the NAACP.

With the benefit of material obtained from numerous archival sources, …


A Blueprint To Reclaim Legal Education From External Rankers, Scott Rempell Jan 2024

A Blueprint To Reclaim Legal Education From External Rankers, Scott Rempell

Seattle University Law Review

The U.S. News & World Report (U.S. News) law school rankings have impacted the perceptions and behaviors of everyone in the rankings ecosystem for decades. Commentators have almost universally condemned these ordinal rankings, yet they continue to influence the legal education market, often in highly detrimental ways.

The influence of these rankings stems from legitimate market demands, for reasons that the psychology of choice literature makes clear. People want (or need) to efficiently acquire and digest information that could help them make consequential decisions. At a time when consumers of law school information did not have such choice-making assistance, U.S. …


Prejudice Standards In Washington’S Appellate Courts, Andrew B. Van Winkle Jan 2024

Prejudice Standards In Washington’S Appellate Courts, Andrew B. Van Winkle

Seattle University Law Review

When an appellate court finds an error to have occurred during a proceeding, the error is not yet subject to correction. In order to merit a remedy, the error must have been sufficiently prejudicial to the aggrieved party’s case. Drawing the line between correctable and non-correctable errors is not an easy task, for it often requires guessing at what was in the minds of jurors and trial judges. To cope with this task, courts have devised various rules and tests for deciding whether an error was likely prejudicial or not. These standards often go by names such as “harmless error,” …


Real-World Consequences For Online Actions: The Case For Expanding Employee Harassment Protection Via Employers’ Rights Of Action, Alexander Barnes Jan 2024

Real-World Consequences For Online Actions: The Case For Expanding Employee Harassment Protection Via Employers’ Rights Of Action, Alexander Barnes

Seattle University Law Review

This Note argues for expanding employers’ access to legal remedies that allow them to recoup the costs of protecting their employees from swatting, doxing, and other online harassment arising from their employees’ professional activity. Part I provides a brief description and history of the online harassment problem and its potentially deadly dangers. Part II describes employers’ legal responsibility to take action to protect their employees from harassment aimed at their employees within the scope of their employment. Part III explores common legal remedies that are currently available to employers, using the state of Washington as an example. Part III also …


Foreseeability And Duty In Washington Negligence Law: Leaving The Road Less Traveled By, Leo Linder Jan 2024

Foreseeability And Duty In Washington Negligence Law: Leaving The Road Less Traveled By, Leo Linder

Seattle University Law Review

Washington negligence law is a confusing labyrinth of foreseeability that not even Ariadne’s string could guide plaintiffs out of. Foreseeability is implicated in four distinct analyses, several of which overlap considerably. Doctrines that were once questions of law are now questions of fact, and vice versa. Something needs to change.

Washington has taken the novel approach of bifurcating the duty element into two parts—duty’s mere existence, which is a question of law for the court to determine; and duty’s scope, which is a question of fact handed off to the jury to determine. Foreseeability impacts both of these assessments, but …


Surprises In The Skies: Resolving The Circuit Split On How Courts Should Determine Whether An "Accident" Is "Unexpected Or Unusual" Under The Montreal Convention, Ashley Tang Dec 2023

Surprises In The Skies: Resolving The Circuit Split On How Courts Should Determine Whether An "Accident" Is "Unexpected Or Unusual" Under The Montreal Convention, Ashley Tang

Washington Law Review

Article 17 of both the Montreal Convention and its predecessor, the Warsaw Convention, imposes liability onto air carriers for certain injuries and damages from “accidents” incurred by passengers during international air carriage. However, neither Convention defines the term “accident.” While the United States Supreme Court opined that, for the purposes of Article 17, an air carrier’s liability “arises only if a passenger’s injury is caused by an unexpected or unusual event or happening that is external to the passenger,” it did not explain what standards lower courts should employ to discern whether an event is “unexpected or unusual.” In 2004, …


Urgensi Perlindungan Data Pribadi Pada Sistem Elektronik Untuk Anak Di Bawah Umur Di Indonesia Serta Perbandingan Regulasi Dengan Uni Eropa (General Data Protection Regulation), Dzikrina Laili Kusumadewi, Akhmad Budi Cahyono Nov 2023

Urgensi Perlindungan Data Pribadi Pada Sistem Elektronik Untuk Anak Di Bawah Umur Di Indonesia Serta Perbandingan Regulasi Dengan Uni Eropa (General Data Protection Regulation), Dzikrina Laili Kusumadewi, Akhmad Budi Cahyono

Lex Patrimonium

Childrens are inseparable from using technology. Using this technology also has a negative impact, which is misuse of one's personal data. This threat is quite troublesome, especially for children, in the eyes of the law, that are considered as incompetent individuals. Unfortunately, Regulation Number 27/2022 concerning Personal Data Protection does not regulate and explain in detail the protections that children can get for the security of their personal data. Therefore, this research will discuss child regulations, sanctions, and compensation in protecting personal data; child rights provisions; and the comparison. The aim is to provide an explanation of what provisions have …


Pertanggungjawaban Hukum Pengumpulan Data Biometrik Melalui Artificial Intelligence Tanpa Persetujuan Pemilik Data (Studi Kasus Clearview Ai Inc. Di Yunani Dan Inggris), Miyuki Fattah Rizki, Abdul Salam Nov 2023

Pertanggungjawaban Hukum Pengumpulan Data Biometrik Melalui Artificial Intelligence Tanpa Persetujuan Pemilik Data (Studi Kasus Clearview Ai Inc. Di Yunani Dan Inggris), Miyuki Fattah Rizki, Abdul Salam

Lex Patrimonium

Usement of Artificial Intelligence (AI) along with biometric data can pose a threat to the personal data protection, especially when there’s a data gathering without the consent of Data Owner. Therefore, this thesis will analyze (1) the biometric data protection in Indonesia, (2) AI legal standing based on Indonesia, Greece, and the United Kingdom legal systems, also (3) the legal liability of gathering biometric data through AI without consent of the Data Owner in Indonesia. This thesis is conducted through a normative juridical method with multiple approaches. The conclusion of the research is (1) provisions of biometric data protection can …


Eksekusi Objek Jaminan Fidusia Sebagai Suatu Perbuatan Melawan Hukum: Tinjauan Terhadap Putusan Pengadilan Negeri Medan Nomor 167/Pdt.G/2021/Pn Mdn Dan Putusan Pengadilan Tinggi Tanjung Karang Nomor 93/Pdt/2022/Pt Tjk, Rahmandika -, Lauditta Humaira Nov 2023

Eksekusi Objek Jaminan Fidusia Sebagai Suatu Perbuatan Melawan Hukum: Tinjauan Terhadap Putusan Pengadilan Negeri Medan Nomor 167/Pdt.G/2021/Pn Mdn Dan Putusan Pengadilan Tinggi Tanjung Karang Nomor 93/Pdt/2022/Pt Tjk, Rahmandika -, Lauditta Humaira

Lex Patrimonium

The provisions for the execution of fiduciary security objects are regulated in Law Number 42 of 1999 on Fiduciary Security which allows fiduciary obligee to unilaterally execute fiduciary security objects based on the inherent executorial title which means execution can be directly exercised without going through a court and is final and binding on the parties. The Constitutional Court through Decision Number 18/PUU-XVII/2019 changed the meaning of the executorial title so that the execution of the fiduciary security certificate must be exercised and apply the same as the execution of a court decision that has permanent legal force, unless there …


Perbandingan Rechtsverwerking Sebagai Doktrin Hukum Di Indonesia Dan Doktrin Estoppel Di Amerika Serikat Pada Bidang Hukum Perjanjian, Joseph Noviandri, Togi Marolop Pangaribuan Nov 2023

Perbandingan Rechtsverwerking Sebagai Doktrin Hukum Di Indonesia Dan Doktrin Estoppel Di Amerika Serikat Pada Bidang Hukum Perjanjian, Joseph Noviandri, Togi Marolop Pangaribuan

Lex Patrimonium

This journal discusses the scope of rechtsverwerking as a doctrine known as the ‘waiver of rights’ doctrine. rechtsverwerking refers to a situation where someone possesses a certain right but does not exercise it within a specific period, which may result in the loss of that right. This concept of waiving rights is widely recognized, As exemplified by Article 32 paragraph (2) of Government Regulation No. 24 of 1997 concerning the release of land rights, the application of the rechtsverwerking doctrine should no longer be used as the basis for releasing land rights, as legislation takes precedence over doctrines in the …


Implementasi Doktrin Penyalahgunaan Keadaan (Misbruik Van Omstandigheden) Dalam Perkara Jual Beli Dengan Surat Di Bawah Tangan (Studi Kasus: Putusan Nomor 243/Pdt.G/2020/Pn Mdn Dan Putusan Nomor 101/Pdt/2021/Pt Mdn), Bagas Febrianto, Akhmad Budi Cahyono Nov 2023

Implementasi Doktrin Penyalahgunaan Keadaan (Misbruik Van Omstandigheden) Dalam Perkara Jual Beli Dengan Surat Di Bawah Tangan (Studi Kasus: Putusan Nomor 243/Pdt.G/2020/Pn Mdn Dan Putusan Nomor 101/Pdt/2021/Pt Mdn), Bagas Febrianto, Akhmad Budi Cahyono

Lex Patrimonium

Undue influence (misbruik van omstandigheden) is one of the reasons for the invalidity of an agreement due to a defective will known in Indonesian civil law based on doctrine and jurisprudence. This undue influence is a form of legal protection for weak parties because of the imbalanced position of the parties to the agreement both economically and psychologically. In the case of a sale and purchase agreement, often the parties disagree on the subject matter of the agreement, namely the goods and prices. Moreover, the sale and purchase agreement with privately made letters is certainly very prone to …


Penolakan Kpr Sebagai Syarat Tangguh Pembatalan Ppjb (Studi Kasus: Putusan Nomor 1138/Pdt.G/2020/Pn Sby), Alfin Permana Lutfi, Lauditta Humaira Nov 2023

Penolakan Kpr Sebagai Syarat Tangguh Pembatalan Ppjb (Studi Kasus: Putusan Nomor 1138/Pdt.G/2020/Pn Sby), Alfin Permana Lutfi, Lauditta Humaira

Lex Patrimonium

This thesis analyzes Decision Number 1138/Pdt.G/2020/PN. Sby regarding the problem of refusing mortgages which resulted in binding agreements in buying and selling houses. The problems to be examined are the legal provisions regarding mortgage approval as a tough condition in the house sale and purchase agreement and the enforceability of PPJB cancellation and exoneration clauses in the construction of civil law in Indonesia with regard to the case in decision number 1138/Pdt.G/2020/PN.Sby. As for the legal provisions regarding KPR approval as a tough condition for PPJB cancellation, they are not clearly regulated in Indonesian laws and regulations. The house sale …


Perlindungan Hukum Terhadap Pemegang Perjanjian Pengikatan Jual Beli Atas Tanah Dimana Sertifikat Tanah Berada Dalam Penguasaan Bank (Studi Putusan Nomor 751 Pk/Pdt/2019), Ahmad Raihan Imani Setiawan, Abdul Salam Nov 2023

Perlindungan Hukum Terhadap Pemegang Perjanjian Pengikatan Jual Beli Atas Tanah Dimana Sertifikat Tanah Berada Dalam Penguasaan Bank (Studi Putusan Nomor 751 Pk/Pdt/2019), Ahmad Raihan Imani Setiawan, Abdul Salam

Lex Patrimonium

The dynamic and evolving nature of the law, which also gives rise to complexities in societal issues, requires legal certainty, especially concerning the legal protection for parties involved in a Sale and Purchase Agreement (PPJB). The purpose of this paper is to understand the legal position of the buyer based on a PPJB for land and buildings concerning the land that has been used as collateral by the seller to a bank. Additionally, it aims to determine whether the judge’s considerations were appropriate in providing legal protection to the buyer based on the PPJB, as per the verdict Number 751 …


Tanggung Gugat Orang Tua Atas Perbuatan Melawan Hukum Yang Dilakukan Oleh Anak Di Bawah Umur Menurut Kuh Perdata (Studi Perbandingan Dengan Belanda Dan Hukum Perdata Manitoba, British Columbia, Dan Ontario), Clarinta A.P. Lukman, Abdul Salam Nov 2023

Tanggung Gugat Orang Tua Atas Perbuatan Melawan Hukum Yang Dilakukan Oleh Anak Di Bawah Umur Menurut Kuh Perdata (Studi Perbandingan Dengan Belanda Dan Hukum Perdata Manitoba, British Columbia, Dan Ontario), Clarinta A.P. Lukman, Abdul Salam

Lex Patrimonium

Liability is not limited to acts committed by oneself, but also acts committed by others as regulated in Article 1367 paragraph (2) of the Civil Code or also known as vicarious liability or substitute responsibility. Unlawful acts can basically be committed by anyone, including minors. Therefore, in this research, the author is interested in discussing the liability of parents for unlawful acts committed by minors and its comparison with the Netherlands and Canada, which specifically includes the provinces of Manitoba, British Columbia and Ontario. This discussion is intended to look at the differences and similarities regarding the size of a …


Table Of Contents, Seattle University Law Review Oct 2023

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


The Rise And Fall Of Premises Liability For Injuries Arising From Third-Party Criminal Activity In Mississippi, Mark J. Goldberg Oct 2023

The Rise And Fall Of Premises Liability For Injuries Arising From Third-Party Criminal Activity In Mississippi, Mark J. Goldberg

MC Law Review

On July 1, 2019, the Landowners Protection Act (the “Act”) became effective in Mississippi. The Act modified existing law as to premises liability for failure to protect against the criminal acts of third-parties in two respects. First, a new Code section was enacted, granting property owners several protections from such claims. Second, Mississippi’s joint and several liability statute was amended to allow for apportionment of fault between premises owners and intentional tortfeasors, i.e., criminal actors.

In the debate leading to the Act’s passage, proponents of the legislation provided that it was intended to codify prior court rulings and ensure that …


On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams Jun 2023

On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams

Villanova Environmental Law Journal (1991 - )

No abstract provided.


The Nil Glass Ceiling, Tan Boston Jun 2023

The Nil Glass Ceiling, Tan Boston

University of Richmond Law Review

Name, image, and likeness (“NIL”) produced nearly $1 billion in earnings for intercollegiate athletes in its inaugural year. Analysts argue that the shockingly high totals result from disproportionate
institutional support for revenue-generating sports.

Although NIL earnings have soared upwards of eight figures to date, first-year data reveals that significant gender disparities exist. Such disparities raise Title IX concerns, which this Article illustrates using a hypothetical university and NIL collective. As such, this Article reveals how schools can facilitate gender discrimination through NIL collectives, contrary to Title IX. Although plainly applicable to NIL transactions in which schools are involved, Title IX’s …


Pelaksanaan Perjanjian Akibat Terjadinya Wanprestasi Karena Pandemi Covid-19: Studi Perbandingan Di Indonesia Dan Malaysia, Nadya Aurelia Salsabila May 2023

Pelaksanaan Perjanjian Akibat Terjadinya Wanprestasi Karena Pandemi Covid-19: Studi Perbandingan Di Indonesia Dan Malaysia, Nadya Aurelia Salsabila

Lex Patrimonium

The Covid-19 pandemic has had a significant impact on various aspects of people’s lives, one of which is the existence of contracts whose implementation has been disrupted because there are some of parties who cannot fulfill their achievements or contractual obligations by postulating the Covid-19 pandemic as a category of force majeure. This research discusses the implementation of contracts due to defaults due to the Covid-19 pandemic in Indonesia and Malaysia. The method used is normative juridical by examining laws and regulations and court decisions in the two countries which are the focus of comparison in this research. The conclusion …


Urgensi Pengawasan Terhadap Penyedia Jasa Pengiriman Dalam Kegiatan E-Commerce: Studi Komparasi Indonesia Dengan Malaysia, Lydia Azzahro Silparensi, Abdul Salam May 2023

Urgensi Pengawasan Terhadap Penyedia Jasa Pengiriman Dalam Kegiatan E-Commerce: Studi Komparasi Indonesia Dengan Malaysia, Lydia Azzahro Silparensi, Abdul Salam

Lex Patrimonium

Delivery service providers are a role that is needed, especially with the increase in e-commerce activity. However, the implementation of courier services is still lacking in overcoming these problems. As an effort to increase supervision while adapting it to consumer needs, an analysis was carried out using a normative juridical method by comparing the two institutions between Indonesia and Malaysia. Institutions in Malaysia are different from Indonesia which are under the auspices of the Ministry of Communication and Informatics, that the Malaysian Institution known as the Malaysian Communications and Multimedia Commission is an institution whose role is to oversee communication …


Aspek Keperdataan Terhadap Arisan Online: Studi Kasus Putusan Nomor 1/Pdt.G.S/2021/Pn. Trt, Catherine Sukutania, Abdul Salam May 2023

Aspek Keperdataan Terhadap Arisan Online: Studi Kasus Putusan Nomor 1/Pdt.G.S/2021/Pn. Trt, Catherine Sukutania, Abdul Salam

Lex Patrimonium

The development of communication technology gave birth to various phenomena in society, one of which is the arisan online phenomenon. Previously, arisan was often found in the midst of Indonesian society and was carried out conventionally by holding meetings between its members. Currently, arisan can be found online through various social media with various types and methods of implementation. In arisan, there is an engagement relationship between members of the arisan and the chairman or owner of the arisan. In general, arisan is carried out only with an oral agreement between the members and the chairman. Online arisan activities are …


Economic Recession As The Basis For Termination Of Employment Due To Force Majeure In Indonesia, Khalillah Lenggogeni May 2023

Economic Recession As The Basis For Termination Of Employment Due To Force Majeure In Indonesia, Khalillah Lenggogeni

Lex Patrimonium

The economy is the most influential aspect in society. The Economics situation is one of the considerations in fulfilling achievements in agreements. The purpose of this study is to examine the economic recession that can be used as a reason for termination of employment due to force majeure in Law No. 13 of 2003 concerning Manpower. This research is a normative juridical research. The state of the company's economy, which is often affected by the country's economic growth, is often one of the factors why companies have to terminate their employment. The termination of employment under the pretext of an …


Legal Position Of Fiduciary Guarantee Certificate Based On Fiduciary Guarantee Deed Under Hand, Furqoniah Hayati, Akhmad Cahyono May 2023

Legal Position Of Fiduciary Guarantee Certificate Based On Fiduciary Guarantee Deed Under Hand, Furqoniah Hayati, Akhmad Cahyono

Lex Patrimonium

The provisions of Article 5 paragraph (1) of Law Number 42 of 1999 concerning Fiduciary Guarantees stipulate that a fiduciary guarantee deed must be drawn up with a notarized deed and registered. The legal consequences for deeds that are not made with a notarized deed and registered cause there is no legal certainty and protection for the parties, both finance companies as creditors and consumers as debtors. The purpose of this study is to determine the validity of fiduciary guarantees under the private deed, how a fiduciary guarantee under a private deed can be registered, as well as the executorial …


Tinjauan Yuridis Terhadap Pembatalan Sepihak Oleh Pembeli Dalam Perjanjian Jual Beli Melalui Marketplace Dengan Sistem Pembayaran Cash On Delivery, Zahra Adinda Atyarisma, Lauditta Humaira May 2023

Tinjauan Yuridis Terhadap Pembatalan Sepihak Oleh Pembeli Dalam Perjanjian Jual Beli Melalui Marketplace Dengan Sistem Pembayaran Cash On Delivery, Zahra Adinda Atyarisma, Lauditta Humaira

Lex Patrimonium

The rapid development of technology often creates new problems. One of them is an event where the buyer refuses to pay for an order package made through a marketplace with a cash on delivery payment system where this event can make the seller suffer a loss. The research method used is normative juridical research by analyzing reading materials and laws and regulations related to the nature of analytical descriptive research. Data collection uses secondary data consisting of primary legal materials, namely legislation and secondary legal materials, namely books, journals, and articles related to primary legal materials. The results of the …


Tinjauan Yuridis Terhadap Praktik Konversi Bunga Menjadi Saham Pada Perusahaan X Di Indonesia, Nadya Amanda Putri, Dr. Akhmad Budi Cahyono May 2023

Tinjauan Yuridis Terhadap Praktik Konversi Bunga Menjadi Saham Pada Perusahaan X Di Indonesia, Nadya Amanda Putri, Dr. Akhmad Budi Cahyono

Lex Patrimonium

Since it was announced that Indonesia had experienced the Covid-19 pandemic, the structure of the national economy immediately dropped drastically. This condition occurs because business actors are unable to carry out their business activities under ideal conditions which reduce the income of business actors on a national scale. With the unstable income of each business actor, it is difficult for each of them to pay their debt obligations. These difficulites make companies choose other alternatives to pay their obligations by way of entering into a debt restructuring agreement. In a study conducted on PT X and PT Z, both of …


A More Perfect Union For Whom?, Emmanuel Hiram Arnaud Apr 2023

A More Perfect Union For Whom?, Emmanuel Hiram Arnaud

Articles

Amending the federal Constitution has been instrumental in creating and developing the North American constitutional project. The difficult process embedded in Article V has been used by “The People” to expand rights and democracy, fix procedural deficiencies, and even overturn Supreme Court precedent. Yet, it is no secret that the amendment process has fallen to the wayside and that a constitutional amendment in our present age of extreme political polarization feels impossible.

Our nation’s history suggests otherwise. In John F. Kowal and Wilfred U. Codrington III’s exciting and inspirational new book, they explain that interest in constitutional amendments has coincided …


Permasalahan Konsepsi Harta Bersama Dalam Kepemilikan Saham Perseroan Terbatas (Studi Kasus Putusan Nomor 80/Pdt.G/2020/Pn.Jkt.Utr), Mutiara Husna Wahono, Lauditta Humaira Apr 2023

Permasalahan Konsepsi Harta Bersama Dalam Kepemilikan Saham Perseroan Terbatas (Studi Kasus Putusan Nomor 80/Pdt.G/2020/Pn.Jkt.Utr), Mutiara Husna Wahono, Lauditta Humaira

Lex Patrimonium

A limited liability company as a legal entity adheres to the principle of a separate legal entity which creates the concept of limited liability of its shareholders. The existence of these two concepts automatically separates the assets of the limited liability company from the personal assets of its shareholders. Even though the shareholders are part owners of the limited liability company, the shareholders cannot claim the assets of the limited liability company. Shares acquired while in marital status can become joint property. However, the Indonesian Marriage Law does not provide special arrangements or mechanisms regarding the distribution of joint assets, …


What A Waste! An Evaluation Of Federal And State Medical And Biohazard Waste Regulations During The Covid-19 Pandemic And Their Impact On Environmental Justice, Samantha Newman Feb 2023

What A Waste! An Evaluation Of Federal And State Medical And Biohazard Waste Regulations During The Covid-19 Pandemic And Their Impact On Environmental Justice, Samantha Newman

Villanova Environmental Law Journal (1991 - )

No abstract provided.


Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina Jan 2023

Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Representative offices are present in Indonesia in order to meet the needs of global economic growth in all countries. Multinational companies expand their business to other countries through relocation policies. The aim is none other than an effort to reduce production costs through a number of comparative advantages possessed by Indonesia as well as seizing such a large market for these products, and through this way multinational companies benefit. The presence of representative offices in Indonesia is regulated by Presidential Decree Number 90 of 2000 concerning Representative Offices of Foreign Companies. Through the Presidential Decree, the government limits the scope …


Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun Jan 2023

Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Transfer Pricing refers to pricing transaction within and between enterprises situated in different countries and belong to the same multinational group. Cross-border transaction inevitably affects international taxation, especially when multinational enterprises encounter two or more countries that apply different tax collection systems. Consequently, a Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) is made to resolve issues involving double taxation. However, since the Tax Treaty’s benefits vary by country, the investors or companies tend to abuse the agreement in order to gain the most profitable benefits or incentives. Abusing the benefits of Tax Treaty (P3B) could be categorized as an act against …