Ilham Abbas
Faculty of Law, Universitas Muslim Indonesia

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Balancing State Revenue and Fair Competition in Social Commerce Platforms Ilham Abbas; Rizki Ramadani
Yustisia Vol 14, No 2: August 2025
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v14i2.93969

Abstract

Indonesia's growing population has contributed to the expansion of e-commerce, but state revenue stagnates. Meanwhile, social commerce platforms have created harmful rivalry, threatening MSMEs' sustainability. The study seeks to identify legal issues in social commerce platforms, including taxation and fair competition, and provide a regulatory framework that maximizes digital sector state revenue while protecting domestic firms. This study uses legal research methodology, focusing on a statutory and comparative approach. The finding reveals that insufficient tax compliance among e-commerce participants, inadequate oversight of foreign social commerce businesses, and predatory pricing practices are the main causes of structural inequality.  Additionally, uneven government policies reduce domestic enterprises' competitiveness.  This study recommends mandating foreign social commerce platforms to establish a permanent presence in Indonesia to comply with national tax regulations, allocating a minimum of 30% of social commerce tax revenues to empower MSMEs and support digitalization programs, implementing cross-ministerial big data monitoring for transaction oversight, and strengthening the Business Competition Supervisory Commission to combat predatory behavior. A comprehensive regulatory reform is expected to balance governmental interests, MSMEs, and the global digital economy.
Strategies to Prevent and Reform Violence by Police Officers through a Criminological Approach in the South Sulawesi Regional Police Marikar Marikar; Hambali Thalib; Abd Rahman; Ilham Abbas
Al-Ishlah: Jurnal Ilmiah Hukum Vol 28 No 2: Juni - November 2025
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/60atqd35

Abstract

This study examines criminological strategies to prevent and reform police violence within the South Sulawesi Regional Police. Using qualitative empirical data from interviews and official records, the study finds that police violence occurs in physical, armed, and verbal forms, driven by individual stress, situational pressures, organizational culture, and weak institutional control. The findings demonstrate that disciplinary or repressive measures alone are insufficient to ensure lasting behavioral change. Effective prevention and reform require an integrated, layered approach combining primary prevention (ethical and human rights training, selective recruitment), secondary prevention (early detection, psychological assessment, mentoring, and supervision), and tertiary prevention (rehabilitation and behavioral reorientation), reinforced by accountable legal mechanisms, community participation, and psychological interventions. Integrating penal and non-penal approaches within a criminological framework provides a more sustainable model for fostering professional, humanistic policing and restoring public trust in a democratic rule-of-law state
Juridical Implications of Differences in Witness Testimony between Trial and Investigation Report Isnawanti Isnawanti; A Muin Fahmal; Ilham Abbas
Al-Ishlah: Jurnal Ilmiah Hukum Vol 29 No 1 (2026): December 2025 - May 2026
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/03pn8j15

Abstract

Differences in witness testimony between the Investigation Report (Berita Acara Pemeriksaan/BAP) at the investigation stage and statements delivered during trial are a phenomenon that frequently occurs in criminal justice practice in Indonesia. This study aims to analyze the juridical implications as well as the factors influencing such differences from the perspective of criminal procedural law. The research method employed is empirical juridical with a qualitative approach through normative study and field data. The findings indicate that discrepancies in witness testimony do not always reflect inconsistencies that weaken evidentiary value; rather, they may be influenced by internal witness factors, external situational factors, and procedural factors within the examination process. The Criminal Procedure Code (KUHAP) places testimony delivered in court as evidence with primary probative value, while the BAP functions as a supporting instrument to assess consistency. Therefore, judges must evaluate differences contextually by considering the substance of facts, their correlation with other evidence, and the principle of seeking material truth. Strengthening the professionalism of law enforcement officers and enhancing witness protection are essential to minimize substantive discrepancies and maintain the quality of the evidentiary process.