Comparative and Foreign Law Commons^™

Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This research critically assesses Indonesia's in-kind benefit tax regulatory framework based on the principles of equity, certainty, and neutrality, drawing comparative insights from Australia's fringe benefits tax system. Utilizing a normative juridical method, this study finds that integrating in-kind benefits into Indonesia's income tax framework poses several challenges. First, under the equity principle, current valuation methods do not accurately reflect employees' ability to pay, potentially resulting in inequitable tax burdens. Second, under the certainty principle, ambiguities in the exemption rules may create risks of differing interpretations between taxpayers and tax authorities. Third, under the neutrality principle, differential treatment across industries …

Achieving Judicial Consistency Through The Establishment Of Civil And Criminal Chambers In Indonesia's District And High Courts, Dwi Bintang Satrio, Efa Laela Fakhriah, Artaji Artaji

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

The Supreme Court of the Republic of Indonesia has implemented the chamber system to achieve judicial consistency and fulfil the fundamental objectives of law, namely legal certainty, justice, and expediency. However, despite this effort, inconsistencies in judicial decisions remain prevalent, particularly in civil and criminal cases at the district and high court levels. This study employed a normative juridical approach supported by case analysis to examine the effectiveness of the current chamber system in achieving judicial consistency and to identify structural weaknesses that hinder its optimal implementation. The results reveal that judicial inconsistencies are found in several court decisions, such …

The Death Penalty For Bribery-Related Corruption In Social Assistance During Non-Natural Disasters: A Legal Certainty Perspective, Elly Sudarti, Sahuri Lasmadi, Andi Agus Salim, Riana Devi Lestari, Mohammad Thoriq Bahrie

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This article analyzes the judge's verdict regarding the bribery corruption of social assistance during a non-natural disaster committed by Juliari Batubara. It questions whether such bribery corruption can be punishable by the death penalty. Juliari was not sentenced to death because the law only threatens the death penalty under natural disaster conditions, and COVID-19 is not considered a natural disaster. The death penalty is only threatened for corruption under Article 2, paragraph 2, not for bribery corruption. The judge's decision followed conventional legal norms, resulting in a verdict that was overly normative and failed to address the issue. This article …

Reapproaching International Law Through Twail: Reclaiming Marine Sovereignty And Rights Of The Global South Within Law Of The Sea, Ria Wierma Putri, Febryani Sabatira, Orima Melati Davey, Afandi Sitamala

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Third World Approaches to International Law (TWAIL), also understood as a theory of decolonizing international law, offers a critical framework for analyzing the historical evolution of international law and its continuing impact on Global South nations. This article examines TWAIL's perspective within the Law of the Sea, with particular attention to the ways in which the dominance of marine resource use by industrialized states perpetuates structural inequities over less powerful states. Since the 1950s, TWAIL scholars have emphasized the importance of amplifying Global South voices to challenge entrenched colonial legacies and reshape the future of international law. The purpose of …

Debating Expert Authority In Corruption Cases: The Challenge Of Interpreting State Financial Losses Under The 2023 Indonesian Criminal Code, Wendy Kenafiana Assanti, Hendry Julian Noor

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

The 2023 Indonesian Criminal Code revises the formulation of corruption offenses, including rules on proving state financial losses; however, the elucidation of Article 603 raises questions regarding the competent institution and the evidentiary weight of audit results. This study examines how the provision may perpetuate ongoing debates over experts’ authority to determine state financial losses, which are often perceived as affecting legal certainty, and proposes a reformulation to provide clearer legal guidance. This doctrinal study employs statutory and case law approaches, utilizes qualitative methods, and applies Gustav Radbruch’s perspective as an analytical lens. It finds that Article 603’s elucidation uses …

Legal Implication And Solution: The Exemption For Apartment And Flat Developer's Bankruptcy Request As Insufficient To Meet Simple Proof Requirements, Veri Antoni, Azka Farrell Razaga

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Supreme Court Circular (SEMA) 3/2023 states that apartment and/or flat developers do not meet the simple proof requirements referred to in Article 8 paragraph (4) of Law 37/2004. This paper aims to answer what is the legal implication of the exception to the bankruptcy request against apartment and/or flat developers that were considered insufficient to meet the simple proof requirement in SEMA 3/2023? and what the solutions as a recommendation that can be provided? This research is normative legal research that employs legislative, conceptual, and comparative approaches through document studies to obtain secondary data. Simple proof in bankruptcy law refers …

Antitrust In Practice: Case-Based Comparative Analysis Of Predatory Pricing Enforcement In Indonesia And The United States, Anna Maria Tri Anggraini, Ahmad Sabirin, Farhandi Himawan

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Business entities employ predatory pricing as a strategy primarily aimed at eliminating competitors. The regulation and detection of predatory pricing are complex processes, and each country adopts distinct mechanisms to address the issue. The scientific contribution of this study lies in its comparative analysis of two different legal systems—Indonesia’s civil law and the United States’ common law—in addressing predatory pricing practices under competition law. It examines how differing legal frameworks influence the methods of proof, the application of the rule of reason principle, and the pattern of sanctions imposed on business actors. In addition, this study adopts an interdisciplinary approach …

Penggunaan Metode Socrates Dalam Mengembangkan Pendidikan Tinggi Hukum Di Indonesia, Syarifah Lisa Andriati, Inneke Kiki Rizki, Ain Najwa Binti Mohd Malian

Jurnal Hukum & Pembangunan

The ability to think critically and have the ability as a problem solver is needed in higher education Law in Indonesia. One of the methods used is the Socratic Method. Critical thinking is one of the aspects that law students must have to improve their ability as problem solvers. This research was conducted to contribute that the application of the Socratic method is effective to be applied in the learning process of higher education in Indonesia, as well as to provide evaluation and knowledge about the challenges and obstacles that will be faced in the process of applying the Socratic …

Mogok Kerja Tenaga Medis: Problematika Pada Uu Ketenagakerjaan Dan Pilihan Model Pengaturannya, Rama Agung

Jurnal Hukum & Pembangunan

The issue of healthcare workers' strikes remains complex in terms of regulatory frameworks. On one hand, there is a conflict of interest between public interest in access to healthcare services and, on the other, the Labor Law, which regards the right to strike as a fundamental right of workers, integral to collective bargaining. This paper examines the challenges in regulating healthcare workers' strikes by analyzing Article 139 of the Labor Law and exploring regulatory models that support the provision of high-quality healthcare services. The findings highlight several key points. First, Article 139 of the Labor Law does not yet provide …

Tapera: Melindungi Hak Atas Tempat Tinggal Atau Mengancam Kehidupan Yang Layak, Elizabeth Jeneva Samuella, Ida Susanti

Jurnal Hukum & Pembangunan

This study examines the People's Housing Savings (TAPERA) policy in the context of protecting the right to adequate housing and its impact on the decent living conditions of workers. Under TAPERA regulations, all workers are required to set aside a portion of their salary, including those who already own a home. While this policy aims to improve access to adequate housing, it raises questions about its impact on purchasing power and the fulfillment of other basic needs. The study employs an interdisciplinary approach using socio-legal methods to evaluate whether the mandatory TAPERA contributions can be considered a violation of the …

Lahirnya Tensi Metafisik Di Urat-Leher Projek-Projek Interpretasi Konstruktif, Herman Bakir, Mukhtasar Syamsuddin

Jurnal Hukum & Pembangunan

This project is a legal hermeneutics. The aim is to elaborate the paradigm of the law as integrity theory, Ronald Dworkin’s work, which has received recognition as one of the most influential philosophical systems in the world of law throughout the last century. The issues discussed are divided into three subjects: (1) the interpretation role in legitimizing “law” as a corpus that has a “soul”; (2) a concept of interpretation from the womb of the law as integrity theory; (3) the dual capacity of “constructive interpretation” in [a] “returning” law to its roots; and [b] housing “morals” within the body …

Diskursus Kriminalisasi Pemidanaan Terhadap Pemberi Gratifikasi, Muhammad Fatahillah Akbar

Jurnal Hukum & Pembangunan

This article aims to examine the legal basis to prosecute gratifiers in Indonesian Corruption Justice System. Samin Tan as the giver of gratification to Eni Maulani Saragih had been acquitted by the Corruption Court of Jakarta Decision Number 37/Pid.Sus-TPK/2021/PN.Jkt.Pst on 30^th August 2021. Then, the Cassation to Supreme Court had also been rejected by Supreme Court Decision Number 2205 K/Pid.sus/2022 on 9^th June, 2022. Hence, Samin Tan stays acquitted. The decision majorly focuses on the “absence” of law which criminalizes gratifiers or gratification givers. Therefore, this article elaborates how similar cases shall be handled in the future. In …

Ghosts At The Gate: A Call For Vigilance Against Ai-Generated Case Hallucinations, Christina Frohock

Articles

No abstract provided.

Julien Grisonas Family V. Argentina, Kamila Knaudt

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance and murder of a Uruguayan artist and member of the Party for the Victory of the People and his wife by Argentina within the framework of Operation Condor. The case was brought by their children, who had been separated from their parents when they were taken and given up for adoption in Chile. Eventually, the Court found Argentina in violation of several articles of the American Convention but did not find a violation of the Inter-American Convention on Forced Disappearance of Persons.

Standing Before The Icj: A Novel Framework For Erga Omnes Partes, Elson Law

Loyola of Los Angeles International and Comparative Law Review

This paper explores the concept of legal standing before the International Court of Justice (“ICJ” or “the Court”) in contentious cases and the legal theories that states may invoke to establish their entitlement to submit claims relating to specific subject matters. The concept of standing in international law requires a party to demonstrate a sufficient legal interest in the subject matter of their case. Three primary theories potentially provide such an interest for states parties to multilateral treaties: legal injury from the respondent state’s violation of an obligation owed to the applicant state, obligations erga omnes partes created by the …

Economic Sanctions In International Arbitration Proceedings, Admir Muratović

Loyola of Los Angeles International and Comparative Law Review

The world is witnessing the imposition of new economic sanctions on an every-day basis. After the Russian annexation of the Crimean Peninsula in 2014, and in particular with the invasion of Ukraine in February 2022, the issue of economic sanctions received an upsurge of public scrutiny. Russian investors and companies, a number of which are facing economic sanctions, do substantial businesses in States that imposed sanctions targeting them. At the same time, Russian entities have established business relationships with corporations originating in such States. On the other hand, after the Crimea annexation, Russia adopted certain measures to counter the effect …

Movilla Galarcio Et. Al. V. Colombia, Katrina Karaguzian

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance of a trade unionist and political militant in Colombia. Colombia partially admitted responsibility. The Court found Colombia in violation of several articles of the American Convention and of the Inter-American Convention on Forced Disappearance of Persons.

García Rodríguez Et Al. V. México, Madeline Prokop

Loyola of Los Angeles International and Comparative Law Review

This case is about the arrest, prosecution, conviction and detention of two suspects of the murder of the mayor of a Mexican municipality. The Court found Mexico in violation of several articles of the American Convention and of the Inter-American Convention to Prevent and Punish Torture.

Maidanik Et Al. V. Uruguay, David Randall

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance and murder of five individuals during the military dictatorship in Uruguay (1973-1985). Eventually, the Court found Uruguay in violation of several articles of the American Convention and of the Inter-American Convention on Forced Disappearance of Persons.

How Design Law Is Taking Shape In The United States And European Union, Christine Haight Farley

Scholarly Articles in Law Reviews & Journals

This Essay uses a comparative framework to show that sophisticated design rights holders in both the United States (U.S.) and the European Union (EU) increasingly sidestep specialized design regimes in favor of more expansive trademark and copyright doctrines. Although both jurisdictions now operate cumulative intellectual property (IP) systems for industrial design, they have taken sharply divergent paths in confronting the proliferation of “design dupes”—replicas that trade on the appeal of sought-after designs. In the United States, rights holders rely chiefly on trademark law, and especially trade dress, to convert cultural recognition into legally cognizable source indication, a move facilitated by …

Pembuktian Sederhana Dalam Proses Kepailitan Terhadap Perusahaan Pengembang Pasca Surat Edaran Mahkamah Agung Nomor 3 Tahun 2023, Maya Iswandi

Jurnal Hukum & Pembangunan

Abstract

After the issuance of Sema No. 3/2023, there were various pros and cons to its implementation. This is because the sema has limited and in quotes has protected development companies from bankruptcy proceedings. Sema No. 3/2023 provides immunity to development companies from bankruptcy because they are deemed not to meet the simple proof that must be met in the bankruptcy process. This provision seems to deny the judicial system that should determine the evidence in a case. This certainly causes degradation of legal certainty and consumer protection. Therefore, this research will discuss simple proof in development companies after the …

Rekonstruksi Mekanisme Seleksi Hakim Konstitusi Di Indonesia, Indah Sri Pangestu, Dwi Yuliani, Hertaty Dorothy Dewi Siburian

Jurnal Konstitusi & Demokrasi

The mechanism for selection and election of constitutional judges in Indonesia currently still shows a diversity of procedures in each proposing institution, namely the Supreme Court, DPR and President. The process implemented does not fully reflect the principles of transparency, participation, objectivity and accountability as mandated in the Law on the Constitutional Court. Therefore, it is necessary to standardize the procedures for selection and selection of constitutional judges to ensure a more professional system and integrity. One of the solutions offered is the establishment of an independent institution responsible for the selection and recruitment of constitutional judges with a system …

Tracing The Truth: The Case For The United States To Adopt Eu-Style Supply Chain Transparency In Global High-Risk Industries, Daniel Assor

University of Miami International and Comparative Law Review

Have you ever looked in your closet and wondered where your clothing came from? Or stared into the black mirror of your phone and questioned how it was made? Certainly, you know where you bought it, but are you sure of where it was before then? Unless you sew your own clothes or communicate by carrier pigeon, these questions may not have crossed your mind. However, I urge everyone to look around their home—you will find objects with questionable origins. This shift has brought increased focus to supply chains, elevating transparency as a critical element of corporate environmental, social, and …

Front Matter And Table Of Contents

University of Miami International and Comparative Law Review

No abstract provided.

A Leap Of Good Faith: Intent Requirements In Trademark Applications Across Major Markets, Maximillian Scott Matiauda

University of Miami International and Comparative Law Review

This Article examines how four major trademark regimes—the United Kingdom, United States, China, and European Union—define and regulate bad-faith trademark applications. It traces the historical and legislative foundations of intent-to-use doctrines, compares contemporary statutory frameworks and judicial interpretations, and evaluates pivotal developments such as the U.K. Supreme Court’s SkyKick ruling and China’s ongoing trademark reforms. Although the jurisdictions employ distinct legal tools, the Article finds a converging emphasis on curbing opportunistic or abusive filings. The Article ultimately advocates for greater international alignment in articulating and enforcing good-faith standards within trademark law.

The Samsung Succession And Art Donations: The Necessity Of Tax Incentives In Preserving And Expanding The Cultural Heritage Of South Korea, Sophia Do

University of Miami International and Comparative Law Review

Until recently, South Korea’s laws did not allow the donation of art as a form of inheritance tax payment. In fact, there has been a general lack of tax benefits on art donations in the country. Experts often attribute this deficiency to two reasons: the lack of a national and widespread art appraisal system and the traditional view that such tax laws benefit only the rich. The tide, however, turned in 2020. Two national events provided the impetus for tax law reform that allows the donation of art as a form of inheritance tax payment: the Samsung succession and the …

These Boots Were Made For Copyrighting: A Comparative Analysis Of Copyright Protection For The Shoe Industry In The European Union And United States And How It Is Impacting The “Dupe” Market, Annalee Gunderson

University of Miami International and Comparative Law Review

Copyright protection for fashion designs has always been slim, especially when it comes to shoes. Times seem to be changing as calls for increased protection in the industry have generated a new focus on changing the nature of copyright laws to better protect designs and designers. Two of the world’s fashion meccas, the United States and European Union, have their own different approaches to this issue. In the last decade, each territory’s most influential court, the United States Supreme Court in Star Athletica v. Varsity Brands and the Court of Justice in the European Union in Cofemel v. G–Star Raw, …

Framing The Dialogue By Revisiting Fundamental Principles For Indirect Copyright Liability In China: History, Economics And Tort Law Analysis, Xiao Ma

University of Miami International and Comparative Law Review

The issue of indirect copyright liability has been debated for many years, particularly with the rise of technological advancements like cloud computing and artificial intelligence (AI). China has frequently revised its laws and regulations to address copyright–related cases, often drawing from the experience of the common law system. However, this has sparked stakeholder disagreement on implementing filtering obligations for online services, raising the duty of care for online intermediaries, and whether safe harbor rules are still relevant.

This Article argues that the current regime of digital copyright liability rests on three pillars: historical, economic, and tort law theories. The author …

Masthead

University of Miami International and Comparative Law Review

No abstract provided.

Trips, World Trade, Social Progress, And The Public Interest, Hannibal Travis

University of Miami International and Comparative Law Review

The Trade Related Intellectual Property Rights (TRIPs) Agreement arrived in the 1990s amidst great fanfare for a suite of comprehensive reforms to a trading system that had failed the world time and again. It bore a title that sounded less like a pact on outsourcing or multinational corporatism and more like a fair trade pledge for products of the mind and the personality. TRIPs was introduced as a pillar of the New World Order, a post-Cold War vision in which the fall of the Soviet Union and the opening of the Chinese economy would augur an era of harmonious commerce. …