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All Journal Jambura Law Review Jurnal Penegakan Hukum dan Keadilan
Syamsuddin, Adiesty Septhiany Prihatiningsih
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Law, Crime, Criminology & Criminal Justice

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The Urgency of Regulating Tax Law for Vehicles After Natural Disasters in Indonesia Asriyani, Asriyani; Syamsuddin, Adiesty Septhiany Prihatiningsih; Rory, Soleman S
Jambura Law Review VOLUME 3 NO. 2 jULY 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.726 KB) | DOI: 10.33756/jlr.v3i2.8307

Abstract

The occurrence of a natural disaster on 28 September 2018 in the province of Central Sulawesi Indonesia caused vehicle tax arrears to be incurred by people who were victims of natural disasters. This research is socio-legal research with a statutory and comparative approach to find out the legal arrangements related to tax collection after natural disasters and to compare it with the practices in New South Wales, Australia. This study concluded that there is no specific regulation that differentiates the mechanism of tax collection during normal times and the period after a natural disaster in Indonesia. Local governments are given the authority to regulate it based on the scale of the disaster and the affected areas/people in which people lose their homes and livelihoods so they cannot fulfill their obligations to pay for vehicle tax. This resulted in the arrears of tax collection carried out by the fiscus and become an obstacle for local governments to collect taxes as a source of financing rebuilding infrastructure after a natural disaster. As a comparison, an integrated tax reduction system was applied for disaster victims in New South Wales, including for the vehicle tax. The whole process was done online. Indonesia needs to build such a system to anticipate the bad impact of tax collection that can make disaster victims suffer psychologically.
Legal Harmonization of Mining Industrial Regulation: A Normative Review of Provincial Authority in Central Sulawesi, Indonesia Syamsuddin, Adiesty Septhiany Prihatiningsih; Paskual, Meity Ferdiana; Ruslan, Ruslan
Jurnal Penegakan Hukum dan Keadilan Vol. 7 No. 1 (2026): March
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jphk.v7i1.26110

Abstract

The changes to the Mineral and Coal Mining Law in 2025 emphasize the direction of mining law policy in Indonesia, which is intertwined with the regulation of regional government authority and its development under the Job Creation Law. This research aims to explain the urgency of adjusting regional legal products related to industrialization within the framework of the Mineral and Coal Mining Law and the Job Creation Law. This analysis applies normative legal research, including statutory, conceptual, and comparative approaches. The data collection techniques used are literature and document reviews, with the results analyzed using qualitative descriptive analysis. The result indicates that the effectiveness of mining industry regulation lies in this division of affairs as a manifestation of the principle of decentralized authority of regional government. Moreover, Nawiasky and Habermas theories are used as bases for argument to emphasize the urgency of regulating aspects of industrialization at the provincial level, along with the reduction of provincial authority after the enactment of the Job Creation Law. This research concludes that the authority of the Central Sulawesi provincial government to regulate the mining industry currently requires adjustments in line with the core business of the Job Creation Law and the Mineral and Coal Mining Law. In addition, several challenges arise in the alignment process: regional autonomy and central supervision of regions, regional capacity constraints, and stakeholder involvement. These findings imply the involvement of various parties at the central and regional levels in encouraging nickel industrialization through the formulation and adjustment of laws.
Co-Authors Asriyani, Asriyani Paskual, Meity Ferdiana Rory, Soleman S Ruslan Ruslan