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All Journal Bestuur Tadulako Law Review UIR LAW REVIEW Syntax Literate: Jurnal Ilmiah Indonesia DE LEGA LATA: Jurnal Ilmu Hukum JOURNAL EQUITABLE Pena Justisia: Media Komunikasi dan Kajian Hukum Eksekusi : Journal Of Law ARSY : Jurnal Aplikasi Riset kepada Masyarakat SENTRI: Jurnal Riset Ilmiah Journal of Sustainable Development and Regulatory Issues Kanun: Jurnal Ilmu Hukum Contrarius
Efendi Ibnususilo
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Aerospace Engineering Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Tax Conflicts Policy in Thrifting between Trade Law and Tax Law Ibnususilo, Efendi; Taufiqurrahman, Faishal; Deslaely Putranti
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 1 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i1.223

Abstract

The rapid expansion of thrifting practices in Indonesia has generated complex legal challenges, particularly at the intersection of trade law and tax law. This condition gives rise to a policy conflict in which thrifting activities, although prohibited under trade regulations, continue to generate economic transactions that may fall within the scope of taxation. This study adopts a normative juridical approach to examine the nature of this conflict and to assess potential regulatory responses. The analysis demonstrates that imposing taxation on economic activities derived from prohibited imports creates legal ambiguity and risks undermining the enforcement of trade law by implicitly legitimizing unlawful practices. Accordingly, the principle of legality within the tax system must be upheld by ensuring that taxation aligns with the normative framework governing trade. This study proposes a regulatory harmonization model that integrates trade, taxation, and customs policies through the reconstruction of legal norms, the strengthening of cross sectoral supervision, and the clarification of legal boundaries concerning taxable activities. Such harmonization is necessary to establish legal certainty, prevent regulatory loopholes, and ensure that fiscal policy operates consistently with national legal and economic objectives.
Toward a One-Roof System and an Independent Tax Court: Indonesia between the United States and Germany Ibnususilo, Efendi; Yassine Chami; Saminu Abacha Wakili; Faiqah Nur Azizah
Contrarius Vol. 2 No. 3 (2026): Contrarius
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/contrarius.v2i3.291

Abstract

The research departs from a fundamental problem, the dual roof system that historically placed the Tax Court under divided supervision between the judiciary and the executive, particularly the Ministry of Finance, thereby creating structural ambiguity and potential conflicts of interest between tax collection and adjudication functions. This condition raised concerns regarding the judicial independence, accountability, and public trust in tax dispute resolution. Using a normative juridical method with statutory, conceptual, and comparative approaches, this study analyses constitutional provisions, statutory regulations, and institutional practices governing the Tax Court. The research finds that, first, the reform of Indonesia’s tax adjudication system reflects a constitutional imperative to secure genuine judicial independence by ending the dual roof structure and fully integrating the Tax Court under the authority of Supreme Court, as mandated by Decision No. 26/PUU-XXI/2023 of the Constitutional Court of the Republic of Indonesia. Second, comparative insights from the United States and Germany demonstrate that effective judicial independence in tax matters requires structural separation from fiscal authorities, hierarchical judicial review, professional specialisation, and administrative as well as financial autonomy. Moreover, procedural differentiation, digital transparency, and layered oversight mechanisms are essential to prevent conflicts of interest and ensure accountability within a unified judicial framework. Third, as a policy model, Indonesia should adopt a fully integrated one-roof tax court system supported by tiered appellate review, institutional autonomy, specialised judicial training, and comprehensive digital governance to guarantee an independent, transparent, and accountable tax judiciary.
Indonesia’s Tax Performance and Dividend Tax Reform Policy: From Self to Official Assessment System Ibnususilo, Efendi
BESTUUR Vol 13, No 2 (2025): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bestuur.v13i2.114398

Abstract

Tax law reform in Indonesia aims to establish a simple, fair, and legally certain tax system within a self-assessment framework. One strategic aspect of this reform is dividend taxation, which lies at the intersection of state fiscal interests, economic neutrality, and investment competitiveness. This study analyzes Indonesia’s tax policy and the evolution of dividend tax reform through three main focuses the normative foundation and development of national tax policy strengthening the self-assessment system under the law on harmonization of tax regulations, the transformation of dividend taxation from a classical system to a single-tier approach with conditional exemptions; and implementation challenges related to legal certainty, regulatory structure, and taxpayer compliance culture. The research applies statute, conceptual, and comparative law approaches. The findings show that: first, strengthening self-assessment under HPP Law improves administrative efficiency but still faces challenges in tax literacy and normative consistency; second, dividend tax reform reduces the risk of double taxation but has not fully achieved normative simplification due to reliance on technical regulations; and third, regulatory fragmentation and the absence of certain statutory definitions create legal uncertainty that may affect compliance and system effectiveness. Accordingly, the study highlights the need for coherent normative reconstruction to enhance legal certainty, tax neutrality, and fiscal legitimacy in supporting national economic stability.
Problematika Pemilihan Kepala Daerah Dan Wakil Kepala Daerah Secara Langsung Atau Tidak Langsung Dalam Prespektif Demokrasi Ibnususilo, Efendi
UIR Law Review Vol. 8 No. 2 (2024): UIR Law Review
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2024.vol8(2).19473

Abstract

The election of regional heads and deputy regional heads is one of the things that has sparked attention lately, because the 2024 general elections will soon be held even though the implementation does not coincide with the election of the President and Vice President and the election of legislative members. Nevertheless, there are still many people who compare the election of regional heads and deputy regional heads directly or indirectly considering that the performance results of the regional heads and deputy regional heads have not seen the expected results. In fact, both direct and indirect elections have their own advantages and disadvantages so there is no need to debate because basically both elections are democratic elections
Co-Authors A Admiral Abadi, Husnu Akbar, Aryo Deslaely Putranti Faiqah Nur Azizah Faishal Taufiqurrahman Faishal Taufiqurrahman Heni Susanti, Heni Lidia Febrianti, Lidia Monika Melina Murtadi, Beni Rahdiansyah, Rahdiansyah S, Thamrin Saminu Abacha Wakili Suparto Suparto Suparto Suparto Syafrinaldi Syafrinaldi Tomy Supriadi Yassine Chami