Dialogia Iuridica

Konstruksi Hukum Kerugian Keuangan Negara dan Penerapan Business Judgment Rule dalam Undang-Undang Nomor 16 Tahun 2025

Beniharmoni Harefa — 2026-04-30

State-Owned Enterprises (SOEs) hold a strategic position in the national economic as both economic actor and instruments of the state in promoting public welfare. However, this position gives rise to juridical complexities, particularly concerning directors’ liability for corporate losses that are often classified as state financial losses. This issue has become more prominent following the enactment of Law Number 16 of 2025 on SOEs, which not only strengthens corporate governance but also clarifies the boundary between business risk and unlawful conduct. This research aims to analyze the relationship between mens rea, state financial losses, and corruption offenses within the newly established legal framework governing SOEs, as well as to examine the application of the BJR in limiting the criminalization of business decisions. The research employs a normative juridical method with statutory, case, comparative, and conceptual approaches. The findings indicate that not all losses incurred by SOEs can be classified as state financial losses in the criminal law sense. Criminal liability requires the cumulative fulfillment of state loss, unlawful conduct, and mens rea. In this context, the BJR serves as a legal protection mechanism for directors who act in good faith, with due care, and without conflict of interest, while maintaining a balance between legal certainty, accountability, and managerial discretion

Constitutional Antinomy: Transition of Term of Office and Quo Vadis of Elections After the Decision of the Constitutional Court No.135/PUU-XXII/2024

Adhe Ismail Ananda — 2026-04-30

The Constitutional Court's Decision No. 135/PUU-XXII/2024 marks a fundamental reformulation of the design of election synchronization in Indonesia. The separation between the national and regional elections ordered by the Court opens up space for the rearrangement of the electoral system in a more functional direction, but at the same time creates new tensions in terms of term of office and power transition scheme. This article analyzes the constitutional implications of the ruling using a normative juridical research method, which relies on the legislative approach and the Constitutional Court's ruling. The discussion focused on two main aspects: first, the tension between the Constitutional Court's decision and the constitutional provisions related to the term of office; Second, the draft of a legitimate and legitimate transition of power, including the idea of a "limited extension with constitutional basis." This study shows that the implementation of the Constitutional Court's decision must be differentiated based on the normative sources of public office, and that the transitional design must uphold the supremacy of the constitution and the principles of electoral democracy. Without the prudence of legal design, the potential for power engineering will overshadow this post-verdict democratization process.

Legal Imbalances in UN Peacekeeping Operations: Peacekeeper Status, Accountability, and the Protection of Indonesian Peacekeepers under International Humanitarian Law

Salma Maulida Husana — 2026-04-30

United Nations peacekeeping operations face legal ambiguities due to the expansion of robust mandates that blur the status of peacekeepers as non-combatants, creating gaps in protection and accountability in conflict areas such as the Democratic Republic of Congo (DRC). This study aims to analyze the legal regime governing the status and protection of Indonesian peacekeepers, examine the internalization of International Humanitarian Law (IHL) norms in national policy and training, and formulate recommendations for reform. This research employs a normative juridical method using statute, conceptual, and case approaches, with data collected through a systematic review of secondary legal materials, including international conventions, United Nations documents, and recent academic literature. The Democratic Republic of Congo (DRC) is selected as a representative case of complex United Nations peacekeeping mandates. The findings show that the liminal status of peacekeepers creates accountability gaps, particularly during Direct Participation in Hostilities (DPH) and Protection of Civilians (PoC) mandates. Furthermore, the internalization of International Humanitarian Law (IHL) within Indonesia’s Vision 4,000 Peacekeepers Roadmap remains fragmented, especially in aligning legal frameworks, training, and Rules of Engagement (ROE). This study recommends developing contextualized ROE, integrating DPH standards into training, and strengthening coordination between Indonesia and the United Nations. It highlights the need for clearer legal frameworks and stronger accountability mechanisms while providing insights for troop-contributing countries in enhancing the protection and responsibility of peacekeepers.

Reforming Advance Pricing Agreements in Vietnam: Implications for Tax Governance Efficiency

Le Thi Thao — 2026-04-30

Advance Pricing Agreements (APAs) have increasingly been adopted as a key instrument to reduce transfer pricing disputes and enhance certainty in cross-border taxation. While APA systems are well established in many OECD jurisdictions, their institutional design and practical implementation in emerging economies such as Vietnam remain underdeveloped and uneven. Despite a growing body of literature on APAs, limited attention has been paid to institutionally grounded analyses of APA reforms in emerging economies, particularly in relation to their implications for tax governance.

This article examines the recent reform of Vietnam’s APA framework under Decree No. 122/2025/NĐ-CP and evaluates its implications for tax governance efficiency in the context of the global economy. The study adopts a qualitative doctrinal legal approach, combined with comparative analysis against OECD standards, drawing on both primary legal sources and secondary literature.

The findings suggest that the reform reflects a shift towards a more cooperative and administratively flexible model of tax governance, particularly through the reallocation of decision-making authority and procedural adjustments in bilateral and multilateral APAs. However, its effectiveness remains constrained by challenges relating to administrative capacity, inter-agency coordination, and institutional accountability.

This study contributes to the literature by linking legal reform with governance performance in emerging tax systems and highlights the importance of strengthening institutional capacity and transparency to ensure the effective operation of APA mechanisms.

Assessing the Role of Social Control in Criminal Policy on Grave Desecration in Bantul and Yogyakarta

Fuadi Isnawan — 2026-04-30

This study examines the phenomenon of juvenile delinquency, specifically the act of vandalizing graves, which not only violates the law but also undermines the social, cultural, and religious values within society. A legal approach alone is deemed insufficient to explain and prevent this phenomenon; therefore, a more comprehensive criminological perspective is required. This study aims to analyze the role of Hirschi’s Social Control Theory in explaining the causes and prevention efforts regarding juvenile delinquency. This study employs an empirical method using a legal sociology approach, along with data collection techniques through observation and literature review. The results indicate that weak social bonds within family, school, and community environments contribute to increased risks of deviant behavior among adolescents. Specifically, low emotional attachment, weak commitment to values and the future, lack of involvement in positive activities, and a weak belief in social norms and the law are the primary factors driving such behavior. Conversely, strengthening these four elements has been shown to effectively reduce the potential for juvenile delinquency through preventive measures; therefore, various approaches are needed to reinforce these elements so that adolescents can avoid such behavior. This study emphasizes that preventing juvenile delinquency is not sufficient through a legal approach alone but must be balanced with the comprehensive strengthening of social control in the daily lives of adolescents.