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All Journal Law, Development and Justice Review
Muhammad Shoim
UIN WALISONGO SEMARANG
Law, Crime, Criminology & Criminal Justice

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Rekonstruksi Kebijakan Tabungan Perumahan Rakyat Pasca Putusan Mahkamah Konstitusi Nomor 96/PUU-XXII/2024: Analisis Proporsionalitas Bagi Usaha Mikro, Kecil, dan Menengah Muhammad Shoim; Tri Nurhayati; Bagas Heradhyaksa; Haiyyu Darman Moenir
Law, Development and Justice Review Vol 9, No 2 (2026): Law, Development & Justice Review (In Press)
Publisher : Faculty of Law, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ldjr.9.2026.242-261

Abstract

This socio-legal (normative–empirical) study evaluates Indonesia’s Tapera contribution policy after Constitutional Court Decision No. 96/PUU-XXII/2024, focusing on UMKM economic capacity and its alignment with labor-law principles and social justice. The normative component applies statute and case approaches to Tapera norms and implementing regulations (Government Regulation No. 25/2020 as amended by No. 21/2024) and distills constitutional parameters from the Court’s ratio decidendi on proportionality, legal certainty, benefit certainty, and membership design. The empirical component relies exclusively on existing semi-structured interview transcripts with labor-union representatives, applies thematic coding, and triangulates themes against the decision and regulations. Findings show the Court treats mandatory membership as a core norm and orders a two-year transitional redesign to avoid a legal vacuum, while signaling a shift from mandatory to choice-based participation and critiquing the “savings” paradigm. Interview data corroborate perceived payroll-based burden, administrative compliance costs, uncertain access to benefits, and governance-related trust deficits. The study proposes minimum standards and a two-year roadmap emphasizing UMKM differentiation, mixed funding for vulnerable groups, transparent governance, and clear transitional rules.
Co-Authors Bagas Heradhyaksa Haiyyu Darman Moenir Tri Nurhayati