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All Journal Media Hukum Indonesia (MHI)
Siti Rifqa Raihani
Universitas Pembangunan Nasional “Veteran” Jakarta
Law, Crime, Criminology & Criminal Justice

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Optimization of the Tax Ratio to Increase State Revenue Through the Tax Sector in Indonesia Siti Rifqa Raihani; Khofifah Hasanah Pane; Irwan Triadi
Media Hukum Indonesia (MHI) Vol 4, No 2 (2026): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19630464

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development in Indonesia. However, Indonesia’s tax ratio is still relatively low compared to other countries, indicating that the potential for tax revenue has not been utilized optimally. This study aims to analyze the factors influencing the tax ratio and to formulate optimization strategies in order to increase state revenue through the tax sector. Efforts to optimize the tax ratio can be carried out through expanding the tax base, increasing taxpayer compliance, reforming tax policies, digitalizing administrative systems, and strengthening supervision and law enforcement. In addition, synergy between the government and society is also an important factor in creating an effective and sustainable tax system. The results of the study show that effective tax policies, including the expansion of the tax base, increased taxpayer compliance, and reform of tax administration, significantly contribute to increasing state revenue and improving the tax ratio. Therefore, comprehensive and sustainable tax optimization strategies are needed to improve state revenue performance and support fiscal stability
Teori dan Penemuan Hukum (Rechtsvinding) oleh Hakim Pada Tingkat Kasasi Terkait Putusan Pengadilan Negeri Nomor: 796/Pid.B/2022/Pn.Jkt.Sel Vonis Mati yang Diubah Menjadi Penjara Seumur Hidup dalam Putusan Mahkamah Agung Nomor: 813.K/Pid/2023) Muhammad Rendy Adhitya; Muhammad Sidiq Alfatoni; Tasya Gita Irwanda; Siti Rifqa Raihani; Irwan Triadi
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17919252

Abstract

Pretrial proceedings (praperadilan) constitute an important innovation within the Indonesian Criminal Procedure Code (KUHAP) as an instrument for protecting the rights of suspects against arbitrary actions by law enforcement officials. However, since the Decision of the South Jakarta District Court Number 796/Pid.B/2022/PN.Jkt.Sel, the authority of pretrial proceedings has undergone significant development through the expansion of its objects to include the determination of suspects. This decision marks the occurrence of legal discovery (rechtsvinding) by the judge, who interpreted Article 77 of the KUHAP progressively based on the principles of human rights protection and the due process of law. This study aims to analyze the decision from the perspective of theories of justice, particularly Aristotle’s concept of justice. The method used is normative juridical analysis of judicial decisions and their legal reasoning. The results of the study indicate that the decision reflects retributive justice moving toward a more rehabilitative and humanistic approach. However, within the framework of distributive and corrective justice, debates arise concerning the proportionality of the punishment, the defendant’s position as a former high-ranking police official, and public expectations of justice. The decision is legally valid, yet it still leaves moral and ethical questions in its implementation.
Rekonstruksi Penyelesaian Sengketa Konsumen Melalui Penguatan Kelembagaan Perlindungan Konsumen sebagai Perwujudan Bela Negara Rio Priambodo; Siti Rifqa Raihani; Slamet Tri Wahyudi
Media Hukum Indonesia (MHI) Vol 4, No 1 (2026): March
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17919120

Abstract

Law Number 8 of 1999 on Consumer Protection constitutes an important legal foundation for safeguarding consumer rights in Indonesia. However, in practice, the implementation of consumer protection still faces various challenges, particularly related to institutional weaknesses in handling consumer dispute resolution. This study aims to identify the weaknesses of consumer protection institutions, namely the National Consumer Protection Agency (BPKN), the Consumer Dispute Resolution Body (BPSK), and Non-Governmental Consumer Protection Organizations (LPKSM), in effectively exercising their functions and authorities. Several issues identified include limited resources, weak institutional authority, low public awareness of consumer rights, and insufficient coordination among relevant institutions. Furthermore, this research proposes strategies for strengthening consumer protection institutions in the future through structural reform, enhancement of human resource capacity, and optimization of digital-based dispute resolution systems that are faster, more affordable, and fair. Such strengthening not only improves the effectiveness of dispute resolution but also represents a tangible form of state defense in the context of protecting citizens’ rights as consumers in achieving the Sustainable Development Goals (SDGs). Thus, the state actively plays a role in ensuring justice and legal certainty in national economic activities.
Co-Authors Irwan Triadi Khofifah Hasanah Pane Muhammad Rendy Adhitya Muhammad Sidiq Alfatoni Rio Priambodo Slamet Tri Wahyudi Tasya Gita Irwanda