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All Journal Jurnal Greenation Sosial dan Politik Greenation International Journal of Law and Social Sciences
Ari Julianto
Universitas Borobudur, Jakarta, Indonesia
Law, Crime, Criminology & Criminal Justice Social Sciences

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Beyond Constitutional Limits: An Ultra Vires Analysis of the DPR’s Fit and Proper Test and the Erosion of Judicial Independence in Indonesia Ari Julianto; Evita Isretno Israhadi
Jurnal Greenation Sosial dan Politik Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i4.524

Abstract

This article presents a critical and comparative analysis of the fit and proper test conducted by the Indonesian House of Representatives (Dewan Perwakilan Rakyat, DPR) for candidates of Supreme Court justices. The study argues that the DPR systematically exceeds its constitutional mandate by transforming its confirmation authority into a substantive re-selection process—an ultra vires act that endangers judicial independence and has been explicitly recognized by the Constitutional Court. Using the frameworks of separation of powers and comparative constitutional law, this research contextualizes Indonesia’s challenges within broader Southeast Asian patterns. The findings reveal that the tension between political and judicial branches is structural and recurrent across the region, observable in the integrity crises of the Philippine Judicial and Bar Council, executive dominance in Malaysia, and the extreme politicization of the judiciary in Thailand under “rule by law.” Conversely, Singapore offers a model of centralized meritocracy. The study concludes that Indonesia’s reform failure stems from procedural loopholes that allow political actors to prioritize political legitimacy over constitutional supremacy. It recommends legislative amendments limiting the DPR’s role to formal consent only and strengthening the Judicial Commission to preserve a healthy rule of law.
Constitutional Imperative and Three Dimensions of Legal Development: Analysis of Legal Politics of Tax Court Transition to Supreme Court (2024-2027) Ari Julianto; Evita Isretno Israhadi
Jurnal Greenation Sosial dan Politik Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i4.551

Abstract

The integration of the Tax Court (TC) into the Supreme Court (SC) on December 31, 2026, represents a constitutional mandate aimed at eliminating dualistic supervision and ensuring judicial independence, while simultaneously serving as a fiscal imperative amid Indonesia's persistently low tax ratio. This study critically examines the transitional phase from 2024 to 2027 through three dimensions of legal development: maintenance, renewal, and creation. The methodology employed is normative legal research (doctrinal) combined with policy analysis, encompassing statutory, conceptual, and comparative approaches to primary documents including the Draft Presidential Regulation (R-Perpres) and Constitutional Court decisions. The findings reveal three principal challenges. First, the risk of normative discontinuity, whereby standardization of administrative court procedural law may erode the TC's distinctive characteristic—its comprehensive review authority (legal, material, and discretionary aspects). Second, a human resource dilemma, as the hold harmless principle must encompass the alignment of judicial specialization and address disparities in performance allowances. Third, operational and logistical vulnerabilities stemming from the TC's dependence on Ministry of Finance infrastructure until 2027, which impedes digital modernization initiatives (e-tax court and AI). The study concludes that successful transition requires the SC to promptly establish technical regulations (PERMA) that preserve tax judicial specialization and ensure adequate budgetary allocation, thereby safeguarding the integrity and efficiency of fiscal law enforcement.
The Antinomy of Lex Specialis Between Production Sharing Contracts (PSCs) and Double Taxation Avoidance Agreements (DTAs): Reconciling Fiscal Stability and Legal Certainty in International Taxation in Indonesia Ari Julianto; Evita Isretno Israhadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 3 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i3.570

Abstract

The conflict between lex specialis regimes in the taxation of Production Sharing Contracts (PSCs) in Indonesia's oil and gas sector has generated significant legal controversy, primarily concerning the determination of the Branch Profit Tax (BPT) rate. The dispute revolves around a rate discrepancy: tax authorities enforce the domestic 20% rate, guaranteed by the Income Tax Law and the PSC’s fiscal stability clause, while foreign taxpayers demand the 10% rate stipulated by the relevant Double Taxation Avoidance Agreement (DTA), asserting the DTA is lex specialis in international law. This study utilizes a normative juridical approach, integrating economic-tax, constitutional, and administrative law analysis, to examine three core issues: DTA priority, the legal force of PSC stability clauses, and the application of legal principles in the domestic-international interaction. The findings reveal a divide: the majority of Tax Court decisions (75%) upheld the 20% rate based on state fiscal sovereignty. However, Supreme Court jurisprudence (Decision No. 2747/B/PK/Pjk/2018) affirmed that the ratified DTA holds a higher legal position, acting as lex specialis derogat legi generali, thus limiting the BPT rate to 10%. This outcome necessitates normative reconciliation between contractual fiscal stability and international tax legal certainty, essential for balancing the protection of state fiscal interests with guaranteeing legal predictability for foreign investors within the framework of sustainable fiscal justice.
Co-Authors Evita Isretno Israhadi