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Legalization or Enforcement? Fiscal Justice and MSME Protection in Indonesia’s Thrifting Policy Ibnususilo, Efendi; Shalihah, Fithriatus; Hariz, Hajar Salamah Salsabila; Barak, Ahmed Mohamed; Ezzerouali, Souad
Jambe Law Journal Vol. 9 No. 1 (2026): 2026
Publisher : Faculty of Law, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/nw2xcw05

This article addresses the policy dilemma surrounding Indonesia’s prohibition on imported used clothing, which pits trade law enforcement and domestic textile protection against the socio-economic survival of thrifting merchants operating as MSMEs. It investigates whether taxing these activities can be justified when the underlying traded goods remain legally banned. While previous legal scholarship has treated trade restrictions, tax law, and MSME protection in a fragmented manner, this study establishes a novel, integrated research position by examining these intersecting regimes through a unified normative legal framework. Using a normative juridical method, the paper evaluates relevant laws, regulations, and tax court decisions through statutory, conceptual, and public policy approaches. The discussion demonstrates that direct taxation of prohibited imported goods creates severe normative ambiguity and fails to satisfy substantive fiscal justice. However, the study concludes that a "non-legitimate transitional scheme" is legally viable. This alternative policy separates the legal status of the goods from the business subjects, limiting taxation strictly to lawful domestic economic aspects while actively providing business conversion and structured MSME empowerment support.

Reconstructing the Enforcement Power of Civil Judgments through a National Enforcement Officer to Achieve Effective Judicial Enforcement A. Wafi; Ellydar Chaidir; Efendi Ibnususilo; Suparto Suparto; Surizki Febrianto
Jurnal El-Thawalib Vol 7, No 4 (2026)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v7i4.21062

This study examines the crisis of enforcement efficacy in the Indonesian civil justice system—a structural irony in which the coercive power of state bailiffs has proven ineffective. Even when a judicial decision has attained the status of inkracht van gewijsde (final and binding), empirical evidence reveals a stagnation in the realization of rights, thereby fundamentally undermining the essence of legal protection for litigants. Employing a normative legal research methodology grounded in conceptual, statutory, and cross-jurisdictional comparative approaches, the study utilizes primary legal sources (legislation and relevant legal instruments), secondary sources (scholarly journals from the last decade, legal doctrine or communis opinio doctorum, and official reports), and tertiary sources; data were collected via documentation techniques and analyzed using a deductive-qualitative method. The findings indicate that reconstructing enforcement power through a "National Enforcement Officer" model is essential to bridge the gap between court judgments and the actual realization of the prevailing party's rights. This model enhances the professionalism of enforcement officials, inter-agency coordination, and the oversight of enforcement proceedings, ensuring they operate effectively and proportionately. Consequently, enforcement ceases to be merely an administrative stage and becomes an integral component of effective judicial enforcement, guaranteeing the actual implementation of court rulings

The Role Of A Dignified Judge Within The Scope Of Judicial Power In Indonesia Efendi Ibnususilo; Suparto Suparto; Aryo Akbar; Faishal Taufiqurrahman
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4889

The supervisory function of the Judicial Commission at that time was met with a lot of resistance from judges, which eventually led to the submission of a judicial review of Law No. 22/2004 on the Judicial Commission to the Constitutional Court, which the Constitutional Court granted. With the granting of the judicial review petition, the Judicial Commission's supervisory function over judges ceased to exist. This raises the question of whether the judges will be able to carry out their duties fairly without external supervision. Purpose Study: Can these judges still carry out their duties fairly without external supervision? If so, then what is the role of these dignified judges within the scope of judicial power in Indonesia? This article uses normative legal research that analyzes relevant secondary data related to the role of dignified judges within the scope of judicial power. This research concludes that a dignified judge is a judge who works professionally based on ethical integrity, moral integrity and intellectual integrity. In order for this to be done, it is necessary to have supervision, both internally and externally. This research shows that there are still many judicial mafias in Indonesia, one of which comes from the judges themselves. this shows that there are still judges who do not work professionally by ignoring ethical and moral values so that many decisions are made that harm justice in society

HARMONISASI PRINSIP MUAMALAH DENGAN UUD 1945 UNTUK PENGUATAN EKONOMI YANG BERKEADILAN Dita Retno Pamungkas; Efendi Ibnususilo; Faishal Taufiqurrahman
JOURNAL IURIS SCIENTIA Vol. 4 No. 1 (2026): JOURNAL IURIS SCIENTIA
Publisher : Yayasan Merassa Indonesia Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62263/

The development of economic activities in Indonesia not only requires certainty and efficiency, but must also be directed toward the creation of fair economic relationships that benefit society. This need has a constitutional basis in Article 33 of the 1945 Constitution, which establishes solidarity, economic democracy, efficiency with justice, sustainability, and the people’s prosperity as integral components of the direction for managing the national economy. In this context, the principles of muamalah are relevant for examination because they embody the values of justice, public welfare, balance, voluntary consent, trustworthiness, and the prohibition of harmful business practices. This study aims to analyze how the principles of muamalah can be harmonized with constitutional economic values in order to strengthen the national economic and business law systems. This study employs a normative legal research method using both the statutory approach and the conceptual approach. The legal materials used consist of primary sources namely the 1945 Constitution and laws and regulations related to business law and Islamic economics as well as secondary sources such as books, journals, and research findings. The legal materials were collected through a literature review and analyzed using a qualitative-prescriptive approach by aligning the principles of muamalah with the values contained in Article 33 of the 1945 Constitution. The results show indicate that there is a strong convergence between the principles of muamalah and constitutional economics, particularly in terms of justice, solidarity, the public interest, balance, and the protection of the vulnerable. Harmonization of the two can be achieved by reinforcing these values in the formulation and implementation of national economic law. This harmonization is not intended to transform the national legal system into a sharia legal system, but rather to enrich economic law with universal values that are in line with Pancasila and the 1945 Constitution. Thus, the principles of muamalah can serve as a source of values in building a national economic system that is more just, inclusive, and oriented toward the prosperity of society

Reconstructing the Enforcement Power of Civil Judgments through a National Enforcement Officer to Achieve Effective Judicial Enforcement A. Wafi; Ellydar Chaidir; Efendi Ibnususilo; Suparto Suparto; Surizki Febrianto
Jurnal El-Thawalib Vol 7, No 4 (2026)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-thawalib.v7i4.21062

This study examines the crisis of enforcement efficacy in the Indonesian civil justice system—a structural irony in which the coercive power of state bailiffs has proven ineffective. Even when a judicial decision has attained the status of inkracht van gewijsde (final and binding), empirical evidence reveals a stagnation in the realization of rights, thereby fundamentally undermining the essence of legal protection for litigants. Employing a normative legal research methodology grounded in conceptual, statutory, and cross-jurisdictional comparative approaches, the study utilizes primary legal sources (legislation and relevant legal instruments), secondary sources (scholarly journals from the last decade, legal doctrine or communis opinio doctorum, and official reports), and tertiary sources; data were collected via documentation techniques and analyzed using a deductive-qualitative method. The findings indicate that reconstructing enforcement power through a "National Enforcement Officer" model is essential to bridge the gap between court judgments and the actual realization of the prevailing party's rights. This model enhances the professionalism of enforcement officials, inter-agency coordination, and the oversight of enforcement proceedings, ensuring they operate effectively and proportionately. Consequently, enforcement ceases to be merely an administrative stage and becomes an integral component of effective judicial enforcement, guaranteeing the actual implementation of court rulings

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