Tenants Are Not Parties to the Case, Can They File an Objection to Attachment and Enforcement?

Book II of the Supreme Court, 2026 edition, confirms that leasehold rights may serve as the basis for a third party’s objection to both security attachment and enforcement attachment. Can a tenant of land or a house file an objection to the attachment and execution of the property they are renting, even though the tenant...

Read More

Penyewa Bukan Pihak dalam Perkara, Bisakah Mengajukan Perlawanan terhadap Sita dan Eksekusi?

Buku II Mahkamah Agung edisi 2026 menegaskan bahwa hak sewa dapat menjadi dasar perlawanan pihak ketiga terhadap sita jaminan maupun sita eksekusi. Apakah penyewa tanah atau rumah dapat mengajukan perlawanan terhadap sita dan eksekusi atas objek yang disewanya, meskipun penyewa bukan pihak dalam perkara? Persoalan ini muncul ketika pemilik objek sewa kalah dalam sengketa atau...

Read More

Businesses Without Physical Offices Remain Taxable: The Taxation Mechanism for Electronic System Trading (PMSE) Entities in Indonesia

Business activities are inseparable from various legal provisions that must be complied with, ranging from the selection of the business entity form, licensing, and operational implementation, to tax compliance. The continuous advancement of information technology has brought drastic changes to the structure and operational mechanisms of businesses. In today’s era of digitalization, business actors can...

Read More

Bisnis Tanpa Kantor, Tetap Kena Pajak: Bagaimana Mekanisme Pajak Terhadap Pelaku Usaha Perdagangan Melalui Sistem Elektronik di Indonesia?

Aktivitas bisnis tidak terlepas dari berbagai ketentuan hukum yang harus dipatuhi, mulai dari pemilihan bentuk badan usaha, perizinan, penyelenggaraan kegiatan operasional, hingga kepatuhan di bidang perpajakan. Kemajuan teknologi informasi yang terus berlangsung telah membawa perubahan drastis terhadap struktur dan mekanisme operasional bisnis. Di era digitalisasi saat ini, pelaku usaha dapat menawarkan serta menyerahkan barang dan/atau...

Read More

OBJECTIONS AND APPEALS AGAINST THE ENFORCEMENT OF COURT JUDGMENTS: DERDEN VERZET AND PARTIJ VERZET

Enforcement is a court action to carry out a judgment that has met the requirements for enforcement. In civil court practice, enforcement may give rise to disputes if the court seizes property belonging to a third party or if the party against whom enforcement is sought believes that the execution of the judgment does not...

Read More

BANTAHAN DAN PERLAWANAN TERHADAP EKSEKUSI PUTUSAN PENGADILAN: DERDEN VERZET DAN PARTIJ VERZET

Eksekusi merupakan tindakan pengadilan untuk melaksanakan putusan yang telah memenuhi syarat eksekutorial. Dalam praktik peradilan perdata, pelaksanaan eksekusi dapat menimbulkan sengketa apabila pengadilan menyita barang milik pihak ketiga atau apabila termohon eksekusi menilai bahwa pelaksanaan putusan tidak sesuai dengan amar putusan dan prosedur penyitaan. Hukum acara perdata di Indonesia mengenal dua bentuk perlawanan terhadap eksekusi,...

Read More

Defective Procedures in Mortgage Execution Auctions: Risk of Cancellation Under MOF Regulation No. 122 of 2023

The resolution of non-performing loans (“NPLs”) secured by a Hak Tanggungan (a security right over land under Indonesian law) is an important part of the banking system’s debt recovery mechanism. Under Articles 6 and 20(1)(a) of Law No. 4 of 1996 on Security Rights over Land and Land-Related Objects (the “Hak Tanggungan Law”), a creditor...

Read More

Lelang Eksekusi Hak Tanggungan Cacat Prosedur: Terdapat Risiko Pembatalan Lelang Berdasarkan PMK No. 122 Tahun 2023

Penyelesaian kredit bermasalah atau non-performing loan/NPL yang dijamin dengan Hak Tanggungan merupakan bagian penting dalam mekanisme pemulihan piutang perbankan, dimana kreditur pemegang Hak Tanggungan pada prinsipnya memiliki hak untuk mengeksekusi objek jaminan melalui pelelangan umum apabila debitur cidera janji sebagaimana ketentuan Pasal 6 jo. Pasal 20 ayat (1) huruf a Undang-Undang Nomor 4 Tahun 1996...

Read More

Dispute with a Bank or Financing Company? Here Is How the LAPS SJK Process Works and What It Costs

In the relationship between consumers and Financial Services Business Actors (PUJK), such as banks, financing companies, insurance companies, and financial technology (fintech) providers, disputes can arise from differing understandings of a financial product or service, or from one party’s failure to perform its obligations under an agreement. As financial products and services continue to evolve,...

Read More