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All Journal Awang Long Law Review
Yenny Febrianty
Program Studi Ilmu Hukum Pascasarjana, Universitas Pakuan, Kota Bogor, Indonesia
Law, Crime, Criminology & Criminal Justice

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DIGITALIZATION OF TAX ADMINISTRATION: ANALYSIS OF THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Dian Purnama Sari; Andi Muhammad Asrun; Yenny Febrianty
Awang Long Law Review Vol. 9 No. 1 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v9i1.2261

Abstract

Taxation is the main instrument for financing national development, but the effectiveness of state revenue is often hindered by fragmented administration. This research aims to analyze the effectiveness of tax administration transformation thru the implementation of the Core Tax Administration System in strengthening law enforcement and encouraging taxpayer compliance during the transition period. The research uses the empirical legal method (socio-legal) with a descriptive-analytical approach and is conducted at the KPP Pratama Cibinong, Bogor Regency. Data were obtained thru legal document studies and in-depth interviews with fiscal authorities and corporate taxpayers. The research results show that CTAS functions as a more objective oversight mechanism thru end-to-end data integration and the optimization of Compliance Risk Management. The digital standardization increased the efficiency of formal law enforcement, as reflected in the office inspection effectiveness of 120% and the billing effectiveness of 79.50% in 2024. However, operational implementation still faces challenges such as technology adaptation, the rigidity of third-party data validation algorithms, and low digital literacy among some small business and agrotourism operators. KPP Pratama Cibinong mitigates these obstacles thru the optimization of PER-11/PJ/2025 as a persuasive legal bridge that aligns digital supervision with the principle of ultimum remedium in the HPP Law. These findings emphasize that the success of tax law enforcement in the digital era depends on the balance between technological reliability and the guaranty of procedural justice for taxpayers.
LEGAL CERTAINTY AND VALIDITY OF E-LAND CERTIFICATES IN MODERNIZING LAND RIGHTS GUARANTEES Dea Andriany; Yenny Febrianty; Asmak Ul Hosnah
Awang Long Law Review Vol. 9 No. 1 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v9i1.2275

Abstract

The digital transformation of land administration thru the implementation of Electronic Certificates (e-certificate) is the government's effort to enhance the effectiveness of public services and legal certainty of land rights. This policy is regulated by the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Regulation Number 1 of 2021 concerning Electronic Certificates and reinforced thru the ATR/BPN Minister Regulation Number 3 of 2023 concerning the Issuance of Electronic Documents in Land Registration Activities. This research aims to analyze the legal standing and evidentiary strength of the electronic certificate (e-certificate) as proof of land rights, as well as to examine the factors affecting its implementation effectiveness in the modernization of land administration. The research uses an empirical legal method with a socio-legal approach and is descriptive-analytical in nature. Data were obtained thru literature study and in-depth interviews with officials from the National Land Agency, legal practitioners, and the community using electronic land services. The research results show that Sertipikat-el has the same legal standing as conventional certificates and can be used as valid evidence in court. Its implementation has proven to enhance service efficiency, transparency, and land data accuracy. However, the effectiveness of the policy still faces obstacles such as low digital literacy among the public, resistance to change, issues with historical land data, and cybersecurity risks. Therefore, it is necessary to strengthen socialization, data validation, enhance human resource capacity, and implement an information security system to support the success of digital land transformation.
LEGAL PROTECTION OF WORKERS' WAGE AND SEVERANCE RIGHTS IN COMPANY BANKRUPTCY Faradila Rizkia Saputri; Eka Ardianto Iskandar; Yenny Febrianty
Awang Long Law Review Vol. 9 No. 1 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v9i1.2322

Abstract

Workers are the most vulnerable party when a company goes bankrupt, even tho wages and severance pay are normative rights as well as constitutional rights that must be protected by the state. This research aims to analyze the regulation of wage and severance pay protection for workers in bankruptcy, its application in Decision Number 34/Pdt.Sus-Pembatalan Perdamaian/2024/PN.Niaga Jkt.Pst., and to formulate an ideal normative construction post-cancellation of the peace agreement. The method used is normative legal research supported by empirical data, descriptive-analytical in nature, with a legislative and case study approach, analyzed thru bankruptcy theory, legal protection theory, and distributive justice theory. The research results show that the regulation of worker rights protection is complete normatively but structurally flawed. In the decision under review, the application of bankruptcy norms was correct, but the unpaid wages and severance pay of workers that had been overdue for thirty-seven months were completely disregarded, resulting in workers occupying the position of invisible creditors and a reversal of justice. This research offers an ideal normative construction in the form of five layers, namely the harmonization and positivization of norms, the ex officio recognition of workers' claims, special protection post-cancellation of the settlement, state guaranties, and procedural strengthening at the level of the curator and supervising judge.
Co-Authors Andi Muhammad Asrun Asmak UI Hosnah Dea Andriany Dian Purnama Sari Eka Ardianto Iskandar Faradila Rizkia Saputri