Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Law, Poliitic and Humanities
Jonker Sihombing
Universitas Pelita Harapan
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Optimization of Digital Tax Administration in Indonesia: Case of Coretax Jonker Sihombing
Journal of Law, Politic and Humanities Vol. 6 No. 2 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i2.2720

Abstract

The core issue in Indonesia’s tax system lies in the underperformance of the core tax administration functions managed by the Directorate General of Taxes, particularly registration, reporting, payment, and enforcement. These weaknesses have contributed to low voluntary compliance and inefficient revenue collection in tax authorities. The purpose of this research is to evaluate whether Indonesia’s core tax system aligns with the Absolute Obligation Theory and the fundamental framework of tax administration law, which view taxation as a non-negotiable obligation of citizens in support of public services and national stability. Using a normative juridical method and a comparative approach with other tax administration models, the study identifies persistent shortcomings in Indonesia’s policy design, administrative capacity, and enforcement strategies. The findings reveal that Indonesia has yet to fully implement tax administration principles in a coherent and effective manner. In conclusion, the study suggests that Indonesia should adopt key lessons in legal clarity, digital integration, and institutional governance to build a more efficient tax administration system.
Reformulation of Competition Law Policy From The Perspective of The Implementation of The Green Economy Nurma Candra Yani Sadikin; Udin Silalahi; Jonker Sihombing
Journal of Law, Politic and Humanities Vol. 6 No. 3 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i3.3107

Abstract

The necessity to balance economic interests and environmental protection calls for reform in multiple policy frameworks, including legal instruments that regulate business interactions in the market. This research is qualitative in nature, chosen to explore in depth the relationship between competition law and the implementation of a green economy in Indonesia, by analyzing legal documents, regulations, KPPU decisions, academic literature, and best practices in other jurisdictions. The relevant national regulations are the Law on Prohibition of Monopolistic Practices and Unfair Business Competition, in conjunction with Law No. 11 of 2020 on Job Creation, which have not provided regulations that provide legal certainty and are in line with the environmental interests of the green economy. There is an urgent need to reformulate competition law policy to be more adaptive, accompanied by strengthening the role and capacity of the KPPU as an independent institution that conducts competition supervision in a professional, transparent manner, and in line with the sustainable economy agenda. The implementation of Articles 50 and 51 of the Monopoly Practices Law regarding exemptions and state monopolies in strategic sectors needs to be optimized through clearer guidelines so that each exemption remains oriented towards efficiency, sustainability, and the public interest.
Co-Authors Jur. M. Udin Silalahi Nurma Candra Yani Sadikin