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KEBIJAKAN PAJAK PROGRESIF BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM PERSPEKTIF KEADILAN PAJAK DAN POTENSI SENGKETA DI PERADILAN PAJAK ) Hilma Syita El Asith; Muhammad Rustamaji; Jadmiko Anom Husodo
Verstek Vol 13, No 4 (2025): OKTOBER-DESEMBER
Publisher : Sebelas Maret University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jv.v13i4.110762

Abstract

Progressive BPHTB taxation constitutes a regional fiscal policy that functions not only as a revenue-raising (budgetary) instrument but also as a regulatory (regulerend) mechanism aimed at realizing social justice through a more equitable and fair distribution of land ownership. This study seeks to analyze the progressive taxation rules applicable to BPHTB from the perspective of tax justice and to identify potential disputes that may arise, as well as the role of the Tax Court in their resolution.The method employed in this study is a normative-juridical approach with a qualitative orientation. Its application relies on secondary data, encompassing primary legal materials in the form of statutory regulations and secondary legal materials in the form of books and scholarly journals. The discussion demonstrates that, philosophically, progressive taxation on BPHTB represents Aristotle’s concept of distributive justice, John Rawls’s difference principle, and modern theories of tax justice based on the ability-to-pay principle. All three emphasize proportional tax burdens according to individual capacity. The resulting tax revenues are subsequently utilized to enhance public welfare, particularly for groups considered less advantaged.Nevertheless, in practice, there is potential for disputes arising from disharmony between norms and their implementation, such as differences in the interpretation of the Tax Object Acquisition Value (NPOP), variations in Non-Taxable Acquisition Value (NOPTKP) policies among regions, and the perception that the application of progressive BPHTB taxation is disproportionate. The Tax Court plays a crucial role as a corrective mechanism to regional fiscal policies through objection, appeal, and judicial review procedures, ensuring that progressive BPHTB taxation remains within the legal framework and adheres to the principles of tax justice. Therefore, regulatory harmonization, transparency in determining NPOP, and the strengthening of the Tax Court are necessary to achieve a fair and sustainable regional taxation system.
MENATA KONSTITUSIONALITAS UNDANG-UNDANG MELALUI PENGUJIAN EX ANTE REVIEW SEBAGAI PERLINDUNGAN HAK KONSTITUSIONAL WARGA NEGARA . Muslifah; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 8, No 3 (2024): Desember
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v8i3.85425

Abstract

One effort to realize the protection and enforcement of human rights is through the establishment of statutory regulations. These laws and regulations must have objective value, follow all existing formation instruments and not conflict with higher provisions in order to achieve legal ideals and realize the protection of citizens' constitutional rights. However, the current fact is that the formation of laws often results in hyper-regulation, conflict between regulations, overlapping regulations, multiple interpretations, inconsistencies and the formation of regulations at high costs. Apart from that, quite a few laws produced by legislators are often deemed unconstitutional, resulting in judicial review by the Constitutional Court. The formation of regulations that are not in accordance with the constitution will certainly have a negative impact on the existence of the rule of law. Therefore, preventive efforts are needed, namely an ex ante review to test the draft law before it is finally passed and promulgated. The aim of this article is to examine the constitutionality of the draft law through ex ante review as a form of protecting the constitutional rights of citizens by establishing a new, independent institution. The method used in this research is a prescriptive doctrinal method with a statutory approach, comparative approach and conceptual approach. Data was obtained from books, journals, articles and analysis of statutory regulations. The results of this research indicate that ex ante review testing is an alternative to prevent violations of the constitutional rights of citizens because every draft law before it is passed and promulgated must be tested first by synchronizing it with the 1945 Constitution of the Republic of Indonesia and harmonizing it with other related laws so that there is no overlapping of laws and regulations so that the public is not worried about the laws that will be enforced.
Analisis Tanggung Jawab Negara dalam Pemenuhan Hak Pengasuhan bagi Anak Yatim Piatu Korban Pandemi Covid-19 Sal Sabila Ayuning Prameswari; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 6, No 3: SEPTEMBER-DESEMBER
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v6i3.63970

Abstract

Children's rights are one of the rights that must be fulfilled by the state specially Indonesia that declared as a legal state. One of the rights of children is the right to get proper care by family, community and state. However, the COVID-19 pandemic, which is a non-natural disaster, has made the number of orphans in Indonesia increase drastically at the same time.Thousands of millions of people died due to the COVID-19 pandemic and most of those who died were people of working age. This certainly has an impact on child care in Indonesia.The impact of the many productive people who die will certainly cause a butterfly effect, one of which is that children lose the caregivers who have been taking care of them. Children can also experience double grief if when they are abandoned by their parents, then the care shifts to their grandparents or uncles and then their family must be isolated or die suddenly due to COVID-19.The phenomenon of orphans due to the COVID-19 pandemic has consequences forcountries that have committed to protecting children's rights by ratifying the Convention on the Rights of the Child, one of which is to fulfill the rights of care for children abandoned by both parents in order to avoid neglect and ensure child's development well.The process of collecting data on children is one of the crucial steps in determining what kind of assistance and care scheme the orphans will receive. This requires cooperation and coordination between institutions and the community so that children get the best care. 
PERAN MAHKAMAH KONSTITUSI TERKAIT PERLINDUNGAN HAK PILIH WARGA NEGARA INDONESIA DALAM PEMILU 2019 MELALUI PUTUSAN MK NOMOR 20/PUU-XVII/2019 Gita Pradina; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 4, No 2 (2020): Mei - Agustus 2020
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v4i2.45708

Abstract

Judging from Indonesia’s current democratic process, it has aroused reactions from the community in this case Indonesian citizens who are the subject of democracy because sovereignty is in the hands of the people. The implementation of people’s sovereignty is then outlined in the General Election process which is also regulated in Law Number 7 of 2017. Then discussed the problem of simultaneous GeneralElection which was first held in 2019 Law Number 7 of 2017 concerning Elections which can be elected, Reducing , and Eliminating the Right to Vote. Through Decision of the Constitutional Court Number 20/PUU-XVII/2019, the Constitutional Court gave a decision determining its role as an institution authorized by the 1945 Constitution of the Republic of Indonesia and Law Number 8 of 2011 concerning Amendments to Law Number 24 of 2003 about the Constitutional Court.
PELAKSANAAN PEMILIHAN UMUM PRESIDEN, WAKIL PRESIDEN, DAN ANGGOTA DPR TAHUN 2024 BAGI WARGA NEGARA INDONESIA DI JERMAN Dinda Ayu Wandini; Jadmiko Anom Husodo; Maria Madalina
Res Publica: Jurnal Hukum Kebijakan Publik Vol 9, No 2 (2025): Agustus
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v9i2.88639

Abstract

Penelitian ini berfokus pada proses pelaksanaan Pemilihan Umum (Pemilu) 2024 bagi Warga Negara Indonesia (WNI) yang tinggal di Jerman, dengan menyoroti peran Komisi Pemilihan Umum (KPU) dan Panitia Pemilihan Luar Negeri (PPLN) dalam mengelola dan memastikan hak pilih WNI di luar negeri. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa persiapan pemilu yang lebih panjang dan matang dapat meningkatkan kualitas pemutakhiran data pemilih dan partisipasi masyarakat. Kendala utama yang dihadapi adalah terkait verifikasi data, kendala administratif, dan komunikasi antar lembaga. Terdapat juga masalah dalam penyebaran informasi yang terkadang terlambat dan tidak mempertimbangkan situasi panitia di luar negeri. Selain itu, kesadaran hukum WNI di Jerman terkait pemilu cenderung rendah, terutama bagi mereka yang telah lama menetap di sana. Namun, kampanye dan debat publik terbukti efektif dalam meningkatkan partisipasi masyarakat. Diharapkan pemerintah dan KPU dapat memperbaiki regulasi dan perencanaan pemilu untuk masa depan, termasuk pemanfaatan teknologi untuk verifikasi data dan penyebaran informasi. Dengan demikian, penelitian ini memberikan rekomendasi untuk meningkatkan koordinasi antara KPU, PPLN, dan WNI serta memperbaiki regulasi yang ada guna memastikan pemilu di luar negeri berjalan dengan lebih baik dan efisien.
Hak atas Pangan dalam Konstitusionalisme Global: Studi Komparatif Pengaturan dan Implementasi di Indonesia dan Brasil Farah Alif Nabila; Jadmiko Anom Husodo; Isharyanto Isharyanto
Res Publica: Jurnal Hukum Kebijakan Publik Vol 10, No 1 (2026): April
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v10i1.121160

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This article examines the constitutional regulation of the right to food in Indonesia and Brazil by situating food as an economic, social, and cultural right inseparable from human dignity, survival, and welfare. Central issue is the contrast between Indonesia’s implicit constitutional model, in which the right to food is derived from the rights to life, decent livelihood, and physical and spiritual welfare under the 1945 Constitution, and Brazil’s explicit model, which incorporates food as a social right under Article 6 of the 1988 Federal Constitution after Constitutional Amendment No. 64 of 2010. This study employs normative legal research through statutory, case, comparative, and conceptual approaches. The analysis shows that both states embrace a welfare-state orientation and recognize the protection, promotion, and fulfilment of human rights as a constitutional responsibility of the state. However, Brazil’s explicit formulation provides a stronger basis for justiciability and direct constitutional enforcement, as illustrated by ADPF 709 concerning the Yanomami Indigenous community. By contrast, Indonesia’s implicit formulation allows broader constitutional interpretation and policy flexibility, yet weakens the enforceability of the right to food because the issue is often treated as administrative policy rather than a directly claimable constitutional right. The article argues that Indonesia needs a clearer constitutional or judicial construction of the right to food, supported by minimum standards, complaint mechanisms, and institutional accountability. Such reform is necessary to ensure that access to adequate, safe, and nutritious food is protected not merely as a policy objective, but as an enforceable constitutional entitlement for vulnerable groups.
ANALISIS LEGALISASI GANJA MEDIS UNTUK PEMENUHANHAKATAS KESEHATAN WARGA NEGARA Achmad Arryo Nugroho; Jadmiko Anom Husodo; Sapto Hermawan
Res Publica: Jurnal Hukum Kebijakan Publik Vol 9, No 2 (2025): Agustus
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v9i2.89505

Abstract

This study aims to understand the use of medical cannabis for fulfilling citizens' health rights based on scientific research. The study examines the potential positive impacts of legalizing medical cannabis and the potential risks that might occur when a country legalizes medical cannabis. Additionally, it analyzes whether Indonesia should legalize medical cannabis based on existing scientific research. This study employs normative legal research and has a prescriptive- analytical nature, using statutory approaches, historical approaches, case approaches, comparative approaches, and conceptual approaches. This study uses primary legal materials, which are legal materials issued by official government institutions, and secondary legal materials, consisting of document publications not officially issued by state agencies. The results of the study indicate that scientific research on the potential benefits of legalizing medical cannabis is still limited. The lack of comprehensive research means that medical cannabis is not yet fully understood, and many potential benefits and risks still need to be validated. Moreover, in the context of medical cannabis, the supervision of drug distribution plays a crucial role in preventing the misuse of medical cannabis itself.Considering the known potential benefits and risks, Indonesia should not rush to legalize the use of cannabis for medical purposes. Just because many countries have started to legalize the use of cannabis for medical purposes does not mean Indonesia should force itself to legalize medical cannabis, especially since the scientific research is still in its early stages and requires further investigation
PERAN RESPONSIF MAHKAMAH KONSTITUSI DALAM PELARANGAN RANGKAP JABATAN WAKIL MENTERI (STUDI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 80/PUU-XVII/2019) Muhammad Anfasha Wirakusuma; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 7, No 2: Agustus
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v7i2.51982

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Penelitian ini bertujuan mengkaji Peran Responsif Mahkamah Konsitusi melalui Putusan Mahkamah Konstitusi Nomor 80/PUU-XVII/2019 dalam uji materi ketentuan Pasal 10 Undang-Undang Nomor 39 Tahun 2008 tentang Kementerian Negara bertentangan dengan Pasal 1 ayat (3), Pasal 17 ayat (1) dan Pasal 28D ayat (1) UUD Negara Republik Indonesia Tahun 1945 yang menyatakan konstitusionalitas jabatan Wakil Menteri sebagaimana dimaksud dalam putusan-putusan Mahkamah Konstitusi sebelumnya. Penelitian menggunakan jenis penelitian hukum normatif (doktriner) dan menggunakan Pendekatan Perundang-Undangan (Statue Approach) dan Pendekatan Kasus (Case Approach). Hasil penelitian ini menunjukkan bahwa Mahkamah telah berperan secara responsif dalam melakukan larangan rangkap jabatan Wakil Menteri pada jabatan di Badan Usaha Milik Negara. Peran responsif Mahkamah ditunjukkan dengan menggunakan model penafsiran hukum responsif terhadap ketentuan Pasal 10 Undang-Undang Nomor 39 Tahun 2008 tentang Kementerian Negara sesuai dengan kebutuhan hukum masyarakat pada saat ini. Dalam pertimbangan hukumnya Mahkamah telah merespon fakta sosial apabila tidak ada larangan rangkap jabatan bagi Wakil Menteri sebagaimana Menteri akan berakibat menimbulkan dampak yang massif pada perubahan dimensi budaya kerja dalam sistem birokrasi. Rangkap jabatan dapat menyebabkan timbulnya conflict of interest yang tanpa sadar memberi ruang terjadinya tindak Kolusi, Korupsi dan Nepotisme.
UPAYA PEMERINTAH DAERAH KOTA SURAKARTA DALAM PEMENUHAN HAK ANAK KORBAN KEKERASAN SEKSUAL Bidari Aufa Sinarizqi; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 7, No 2: Agustus
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v7i2.53477

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan peran Pemerintah Daerah Kota Surakarta dalam memenuhi hak anak korban kekerasan seksual. Penelitian sosiolegal digunakan dalam penelitian ini, sehingga jenis dan sumber data terdiri dari primer dan sekunder. Teknik pengumpulan data primer didapat melalui studi lapangan dan wawancara, sementara data sekunder didapat dari peraturan perundang-undangan, teori hukum, dan jurnal. Teknik analisis menggunakan analisis data kualitatif yang menghasilkan data deskriptif. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kota Surakarta telah berupaya dalam menyelenggarakan pemenuhan hak anak korban kekerasan seksual dengan tersedianya suatu unit pelaksana teknis untuk memberi pelayanan terpadu. Namun dalam pelaksanaannya, Pemerintah Daerah Kota Surakarta belum sepenuhnya sesuai dengan prinsip-prinsip penyelenggaraan perlindungan anak yang terdapat pada Undang-Undang Nomor 23 Tahun 2002 sebagaimana diubah dengan Undang- Undang Nomor 35 Tahun 2014 dan Undang-Undang Nomor 17 Tahun 2016 tentang Perlindungan Anak. Beberapa sebab di antaranya adalah sumber daya manusia yang terbatas, kurangnya koordinasi dengan jejaring lembaga swadaya masyarakat, belum adanya pelembagaan yang kuat untuk pengawasan perlindungan anak, dan ketidakjelasan peraturan pelaksana untuk pemenuhan hak anak korban kekerasan seksual di Kota Surakarta.
SELF-REGULATORY BODY YANG IDEAL UNTUK MEMPERKUAT INDEPENDENSI KOMISI PEMBERANTASAN KORUPSI Dorothea Ansella Hana Paramitha; Jadmiko Anom Husodo
Res Publica: Jurnal Hukum Kebijakan Publik Vol 7, No 1: April
Publisher : Department of the Constitutional Law, Faculty of Law Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/respublica.v7i1.50204

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This study aims to analyze the strengthening of the KPK as a law enforcement agency with independent principles through self-regulatory body. This research is a normative legal research using secondary data in the form of primary and secondary legal materials. The data collection technique was carried out by literature study using model of the statute approach, conceptual approach, and historical approach. The results show that at least there are efforts to weaken the KPK, including legitimacy that degrades the independence of the KPK through the enactment of Law Number 19 of 2019 concerning the Corruption Eradication Commission. It is known that there was a technical action that should have been regulated in the implementing regulations, but it has been sufficiently touched on by the legislation of the Corruption Eradication Commission (KPK).
Co-Authors . Muslifah A. Dirwan Achmad Achmad Achmad Achmad Achmad Arryo Nugroho Adriana Grahani Firdaussy Adriana Grahani Firdausy Adriana Grahani Firdausy Afifah Eranie Mauluna Agus Riwanto Agus Riwanto, Agus Ahmad Dirwan Airlangga Surya Nagara Aldys Rismelin Alrasyid Anajeng Esri Edhi Mahanani Andina Elok Puri Maharani Andina Elok Puri Maharani Andina Elok Puri Maharani Andina Elok Puri Maharani Bidari Aufa Sinarizqi Cestri Enggardini Budiarti Dian Esti Pratiwi Dinda Ayu Wandini Dorothea Ansella Hana Paramitha Elindia Munarwan, Alexandra Winona Elok Puri Maharani, Andina Eusthacia Arzeti Kushandi Evy Puspitasari Fandra Mahira, Dararida Farah Alif Nabila Fatichadiasty, Fiqi Fernindito Radiktya Prabaswara Gita Pradina Hari Purwadi Hilma Syita El Asith I Gusti , Ayu Ketut Rachmi Handayani I Isharyanto Innayah Ananda Cahyani Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Isharyanto Janah, Sulatin Baeti Lego Karjoko Madalina, Maria Madalina, Maria Mohammad Jamin Mohammad Jamin Monica Descariana Muhamad Ridwan Herdika Muhammad Anfasha Wirakusuma Muhammad Faza Abyan Naufal Muhammad Rustamaji Muhammad Rustamaji Munarwan, Alexandra Winona Elindia Noor Saptanti Noor Saptanti Palendeng, Rivaldo Edward Paulina Marbun Permata Kumala, Cheryl Pradita, Elfira Pujiyono Suwadi Puspitaningrum, Hani Rachma, Ayu Widya Rahayu Subekti Ramadhani, Syifa Recalliandra Marella Zainenci Risha Khonza Persada Safitri Saraswati Safitri Saraswati Sal Sabila Ayuning Prameswari Sapto Hermawan Sekar Arum Kusuma Jati Sola Sacra Providentia Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sulistiyaningsih, Nur Sulistyanta Sulistyanta Sunny Ummul Firdaus Sunny Ummul Firdaus Sunny Ummul Firdaus Suranto Taryana, Usep Ummi A'zizah Zahroh Ummul Firdaus, Sunny Vanadya Tiara Insani Nirmalaningtyas Viddy Firmandiaz Wati, Dyan Mardika Wicaksono, Bimo Suryo Yudho Taruno Muryanto