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All Journal AT-TAFAHUM: Journal of Islamic Law Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Khotibul Umam
Universitas Gajah Mada, Yogyakarta
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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Agrarian Law in Land Dispute Resolution in Indonesia Khotibul Umam; Ismail Halomoan Harahap
AT-TAFAHUM: Journal of Law Vol 4, No 1 (2020)
Publisher : Program Pascasarjana UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/attafahum.v4i1.29042

Abstract

Land disputes remain one of the most significant legal issues in Indonesia due to increasing land demand, limited land availability, weak law enforcement, and deficiencies in the land administration system. These disputes create legal uncertainty, hinder social welfare, and negatively affect sustainable development. This study aims to examine the causes of land disputes in Indonesia and analyze appropriate dispute resolution mechanisms from the perspective of Indonesian agrarian law. The research employs a normative juridical (library research) method using statutory and conceptual approaches. Primary legal materials include Law Number 5 of 1960 concerning Basic Agrarian Principles and other relevant regulations, while secondary materials consist of books, scientific journals, and previous studies related to agrarian law and land dispute resolution. The collected legal materials were analyzed qualitatively using a descriptive-analytical method. The findings reveal that land disputes are primarily caused by overlapping land ownership, weak land registration and administration systems, inconsistent implementation of agrarian regulations, limited public legal awareness, and increasing competition over land resources. In addition, disputes frequently arise between individuals, corporations, and government institutions due to conflicting ownership claims and development projects. The study also finds that litigation often requires considerable time and expense and may not provide satisfactory outcomes for all parties. Conversely, mediation and other non-litigation mechanisms offer more effective, efficient, and mutually beneficial solutions by encouraging dialogue, consensus, and the preservation of social relationships. Therefore, strengthening law enforcement, improving land administration through digitalization, enhancing legal awareness, and prioritizing mediation are essential to achieving legal certainty, justice, and sustainable land governance in Indonesia.
Tax Amnesty in Indonesia: A Legal Analysis of Tax Compliance and Fiscal Policy Reform Khotibul Umam; Imamuddin; Tasyah Ramadhani
Jurnal Cendikia ISNU SU Vol. 3 No. 2 (2026): JCISNU Volume 3, Nomor 2, September 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i2.1954

Abstract

Tax amnesty is a fiscal instrument used by Indonesia to increase revenue, expand the tax base, and encourage the disclosure of unreported assets. However, the policy raises issues regarding justice, legal certainty, and the sustainability of taxpayer compliance. This study aims to analyze the legitimacy of tax amnesty law, its normative influence on taxpayer compliance, and its relevance to Indonesia's fiscal policy reform. The research uses normative juridical methods with legislative, conceptual, historical, and policy approaches. Legal materials are analyzed qualitatively-prescriptively through systematic and teleological interpretations of tax regulations and relevant academic literature. Research shows that tax amnesty has formal legitimacy based on Law Number 11 of 2016, but its substantive legitimacy is conditional. This policy can increase revenue and expand the tax base, but has the potential to create moral hazard if it is not followed by credible law enforcement. Developments through Law Number 7 of 2021 show a shift towards more integrated tax reform. Tax amnesty should be positioned as a transitional instrument, not a policy of repeated amnesty. Reforms need to prioritize data integration, risk-based supervision, consistency of law enforcement, taxpayer protection, and long-term compliance indicators.  
Tax Amnesty in Indonesia: A Legal Analysis of Tax Compliance and Fiscal Policy Reform Khotibul Umam; Imamuddin; Tasyah Ramadhani
Jurnal Cendikia ISNU SU Vol. 3 No. 2 (2026): JCISNU Volume 3, Nomor 2, September 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i2.1954

Abstract

Tax amnesty is a fiscal instrument used by Indonesia to increase revenue, expand the tax base, and encourage the disclosure of unreported assets. However, the policy raises issues regarding justice, legal certainty, and the sustainability of taxpayer compliance. This study aims to analyze the legitimacy of tax amnesty law, its normative influence on taxpayer compliance, and its relevance to Indonesia's fiscal policy reform. The research uses normative juridical methods with legislative, conceptual, historical, and policy approaches. Legal materials are analyzed qualitatively-prescriptively through systematic and teleological interpretations of tax regulations and relevant academic literature. Research shows that tax amnesty has formal legitimacy based on Law Number 11 of 2016, but its substantive legitimacy is conditional. This policy can increase revenue and expand the tax base, but has the potential to create moral hazard if it is not followed by credible law enforcement. Developments through Law Number 7 of 2021 show a shift towards more integrated tax reform. Tax amnesty should be positioned as a transitional instrument, not a policy of repeated amnesty. Reforms need to prioritize data integration, risk-based supervision, consistency of law enforcement, taxpayer protection, and long-term compliance indicators.  
Co-Authors Imamuddin Ismail Halomoan Harahap Tasyah Ramadhani