Sources of Law based on the division are divided into two: Formal Sources and Material sources of law.
Some experts explained that the formal source of law and material source of law are as follows:
Formal source of law is a place or source of law where the rule has legal power. This relates to the form or manner that causes the rules applicable formally. Material source of law is the a place where the law material is taken. Material source of law is a factor that helps the formation of the law, for example, social relations, political power relations, socio-economic situation, tradition or religious views, the results of scientific research, international development, and geographical circumstances. The explanation above is an explanation of Sudikno Mertokusumo.
Saut P. Panjaitan has the same opinion, that the source of the law can be divided into two, source of law in the formal definition and source of law in the material definition. Source of law in the formal definition is reviewing the procedure or the procedures of the law formation or look at the outward form of the relevant law, which can be distinguished both written and unwritten. Source of law in the formal definition in outward form or written as act, jurisprudence, agreements or treaties, and doctrine or legal expert opinion. Meanwhile, the sources of law in the unwritten formal definition is as a habit. Sources of law in the material definition are the factors or facts that determine the content of the law. Law content is determined by two factors, idiil factors and social factors. Idiil factor is a factor that is based on the community sense of justice, while social factor is reflected in the form of economic structure, customs, legal system of other countries, religion and morality and legal awareness.
Wasis also argued about the definition of formal sources and material source of law. Material source of law is the source that determines of legal content. In a concrete sense, material source of law is in the form of human action that is considered to be in accordance with what should be done. While the sources of law in the formal definition will determine the legal effect of a rule be officially or formally. In the other words, the formal source of law is a source of law which will determine the force of the law, based on the procedures and forms applicable law. According to the general view, the formal sources of law include laws or regulations, customs, jurisprudence, treaties and doctrine.