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Juridical Review of the Implementation of the Self Assessment System in Tax Collection in Indonesia R. Narendra Jatna; Hasbullah Hasbullah; Abdul Kadir Jaelani
Audito Comparative Law Journal (ACLJ) Vol. 7 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v7i1.45037

Abstract

The self-assessment system is a key pillar of global tax reform that gives taxpayers full confidence to calculate, pay, and report their taxes independently. Although this trust-based system has been implemented in Indonesia since 1983, previous legal studies have been trapped in normative analysis of regulations and often ignore the asymmetry of empirical compliance and the dynamics of administrative digitalisation in mitigating the moral hazard of taxpayers. This study aims to comprehensively examine the legal basis for the implementation of the self-assessment system in Indonesia and analyse the structural obstacles and tactical efforts of the government in optimising taxpayers' legal compliance through a juridical-normative approach. The findings of the study show that normatively, the available legal framework has been aligned with the principles of legal certainty and accountability; however, its effectiveness is empirically hampered by low tax literacy and limited supervision. The novelty of this research proves that the integration of the modernisation of tax technology (digitalisation) and strengthening of administrative law enforcement is the most crucial hybrid instrument to close the loopholes of the weaknesses of the conventional system. Theoretically, the study enriches the tax law literature on the concept of voluntary compliance in the digital age, while practically providing concrete recommendations for fiscal authorities in designing responsive supervisory policies and risk-segmentation-based education programs
Mediation in Land Dispute Resolution for Preventing Criminal Offenses Dinda Tiara Gisani; Abdul Kadir Jaelani; Fitrat Umirov; Mohd Shafiee Bin Hamzah; Ibnu Mazjah
Jurnal Justice Dialectical Vol 4 No 1 (2026): Journal of Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v4i1.136

Abstract

Land disputes remain a persistent legal problem in Indonesia because land holds significant social, economic, and legal value and frequently generates competing claims among individuals and institutions. Unresolved disputes may escalate beyond civil disagreements and contribute to criminal offenses, including unlawful occupation, document falsification, and other unlawful conduct concerning land rights. This study examines the role and effectiveness of mediation in resolving land disputes and preventing related criminal offenses at the Surakarta City Land Office. The research applies an empirical legal method with a qualitative approach by examining the implementation of mediation, institutional practices, and obstacles encountered during dispute resolution. The findings demonstrate that mediation provides an important nonlitigation mechanism for facilitating dialogue, reducing conflict, and encouraging mutually acceptable settlements. However, its effectiveness remains limited by the unwillingness of disputing parties to participate constructively, emotional tensions between the parties, insufficient numbers of competent and certified mediators, inadequate supporting facilities, and limited legal awareness. When mediation fails to produce an agreement, disputing parties generally pursue litigation, which may prolong conflict and increase the possibility of unlawful conduct. The study concludes that strengthening mediator competence, improving institutional capacity, increasing public legal awareness, and encouraging meaningful participation can enhance mediation as a preventive legal mechanism against criminal offenses arising from land disputes.
Kajian Yuridis Pengaturan Perizinan Pertambangan Ditinjau dari Perspektif Hukum Transendental Guna Mewujudkan Ekokrasi di Indonesia Lucky Putri Selomitha; Lego Karjoko; Abdul Kadir Jaelani
Prosiding Seminar Nasional Program Doktor Ilmu Hukum 2024: Prosiding Seminar Nasional Program Doktor Ilmu Hukum
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaturan mengenai perizinan pertambangan di indonesia ditinjau dari perspektif hukum transendental, serta untuk mengkaji keoptimalan penegakan hukum pengaturan perizinan pertambangan dalam mewujudkan ekokrasi di Indonesia. Metode penelitian yang digunakan adalah yuridis normatif dengan bahan hukum primer dan sekunder. Teknik analisis data menggunakan deskriptif kualitatif. Hasil penelitian ini, pertama dengan disahkannya UU Nomor 3 Tahun 2020, pemerintah pusat memperoleh kendali eksklusif atas penyelenggaraan IUP, sehingga menghapuskan kewenangan pemerintah daerah. Pengaturan tersebut mempercepat proses perizininan. Akan tetapi, dengan menurunnya kewenangan Pemerintah Daerah, dengan sendirinya kesejahteraan masyarakat dan lingkungan disekitar wilayah pertambangan tidak mendapat perhatian maksimal. Apabila pengaturan tersebut dianalisis dari hukum transendental, maka sebaiknya peran daripada Pemerintah Provinsi dan Pemerintah Daerah dalam perizinan pertambangan jangan dihilangkan sama sekali, demi mewujudkan keselamatan dan keberlangsungan ekosistem alam yang merupakan ciptaan Sang Khalik dan kemaslahatan masyarakat. Kedua, pengaturan perizinan pertambangan dalam UU Nomor 3 Tahun 2020, meskipun menghapus kewenangan Pemerintah Daerah, akan tetapi juga mulai membuka cakrawala baru tentang aspek yuridis tentang pengelolaan pertambangan dan aspek lingkungannya guna mewujudkan ekokrasi di Indonesia. Dari aspek lingkungan, UU Nomor 3 Tahun 2020 mulai mengakomodir secara lebih maksimal beberapa permasalahan lingkungan, walaupun secara prinsip lingkungan masih banyak terlewati.
Social Justice Fiqh and Decent Living Needs: Reinterpreting Minimum Wage Policy in Indonesia Abdul Kadir Jaelani; Dostonjon Murodullayev; Nabila Khanan Mulachela; Andi Tri Haryono; Sarjiyanto
Journal of Islamic Law Vol. 7 No. 2 (2026): Journal of Islamic Law
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jil.v7i2.6742

Abstract

Minimum-wage determination remains a contested issue situated at the nexus of legal compliance, economic feasibility, and workers’ rights to an adequate standard of living. This study offers a socio-legal reinterpretation of minimum-wage policy in Sukoharjo, Indonesia, focusing on how decent living needs (kebutuhan hidup layak) are operationalized within wage regulation and institutional decision-making processes. The findings indicate a persistent disparity between the normative commitment to ensuring a decent living and the substantive outcomes of wage-setting practices. This disparity is exacerbated by asymmetrical bargaining power within the Wage Council, where considerations related to business capacity, employment stability, and the risk of layoffs tend to outweigh workers’ demands for adequate wages. Although empirical data on food and non-food expenditures provide a foundation for assessing decent living needs, their incorporation into the final wage is mediated by the α parameter alongside broader economic factors such as inflation, unemployment, productivity, and regional business capacity. Within this context, the study advances social justice fiqh (fiqh al-ʿadālah al-ijtimāʿiyyah) as a critical framework within Islamic legal thought, grounded in principles of human dignity, collective social responsibility, protection of vulnerable groups, and public welfare. This research contributes to contemporary Islamic socio-legal and labor governance scholarship by reframing minimum-wage adequacy beyond mere formal regulatory compliance, emphasizing substantive justice, worker dignity, and equitable social welfare. [Penetapan upah minimum masih menjadi isu yang diperdebatkan karena berada pada persinggungan antara kepatuhan hukum, kelayakan ekonomi, dan hak pekerja atas standar hidup yang layak. Penelitian ini menawarkan reinterpretasi sosio-legal terhadap kebijakan upah minimum di Sukoharjo, Indonesia, dengan menelisik bagaimana kebutuhan hidup layak dioperasionalisasikan dalam regulasi pengupahan dan proses pengambilan keputusan kelembagaan. Temuan penelitian menunjukkan adanya kesenjangan yang persisten antara komitmen normatif untuk menjamin kehidupan yang layak dan hasil substantif dari praktik kebijakan penetapan upah. Kesenjangan tersebut menjadi jauh lebih kompleks karena terjadi ketimpangan daya tawar dalam proses determinasi yang diiniasi oleh Dewan Pengupahan, di mana pertimbangan mengenai kapasitas usaha, stabilitas ketenagakerjaan, dan risiko pemutusan hubungan kerja cenderung lebih dominan dibandingkan tuntutan pekerja atas upah yang memadai. Meskipun data empiris mengenai pengeluaran pangan dan non pangan menjadi dasar dalam penilaian kebutuhan hidup layak, proses integrasi ke dalam besaran upah akhir dimediasi oleh parameter α serta berbagai faktor ekonomi yang lebih luas, seperti inflasi, pengangguran, produktivitas, dan kapasitas usaha regional. Dalam konteks tersebut, penelitian ini mengembangkan wacana fikih keadilan sosial (fiqh al-ʿadālah al-ijtimāʿiyyah) sebagai kerangka analitis kritis dalam pemikiran hukum Islam yang berlandaskan pada prinsip martabat manusia, tanggung jawab sosial kolektif, perlindungan kelompok rentan, dan kemaslahatan publik. Penelitian ini berkontribusi pada perkembangan studi Islam melalui pengayaan dimensi sosio-legal dan tata kelola ketenagakerjaan kontemporer, melampaui dari sekadar kepatuhan formal terhadap regulasi dalam kecukupan upah minimum menuju penguatan keadilan substantif, martabat pekerja, dan kesejahteraan sosial yang berkelanjutan.]
Co-Authors Akhmad Fauzan Amalia Nurul Hanifah Andi Tri Haryono Andi Tri Haryono Anila Robbani Ariesty Fujiastuti Asron Orsantinutsakul Athaya Qonitah Hadi Bambang Ali Kusumo Bambang Tri Bawono Bobur Baxtishodovich Sobirov Bobur Sobirov Budiman Budiman Cindy Kafka Navisa Dewi Cindy Yosiana Desvita Nurul Ilmi Devanno Arya Candra Dina Tya Kumala Dinda Aprilia Dinda Aprilia Dinda Tiara Gisani Dostonjon Murodullayev Duc Quang Ly Duc Quang Ly Dwiana Margareta Lumbantoruan Eka Rismawati Elysa Dwi Apriliana Erkinboy Rakhimovich Abdullaev Erna Yulida Fani Allyssa Dwita Putri Farah Ika Melati Fatkhia Akhsani Fatma Ulfatun Najicha Fatma Ulfatun Najicha Fitrat Umirov Fitri Nur Aini Prasetyo Fitria Esfandiari Gaini Mukhanova Haeratun Hannan Fatini Md Reshad Hasbullah Hasbullah Hasbullah Hasbullah Hayat, Muhammad Jihadul Henning Glaser Hilaire Tegnan I Gusti Ayu Ketut Rachmi Handayani I Gusti Ayu Ketut Rachmi Handayani Ibnu Mazjah Indrastuti, Lusia Intan Pertiwi Irzal Rakhmadhani Isharyanto Isharyanto Itok Dwi Kurniawan Jaco Barkhuizen Karakitapoglu Aygün Kerry Gershaneck Komariah Komariah Lego Karjoko Lego Karjoko Lego Karjoko Lego Karjoko Lucky Putri Selomitha Mohammad Jamin Mohd Shafiee Bin Hamzah Muaziz, Muhamad Hasan Muhamad Mahrus Setia Wijaksana Muhammad Tesar Trisetya Mulyanto Mulyanto Mulyanto Mulyanto Nabila Khanan Mulachela Najla Farahanim Zamri Nur Putri Hidayah R. Narendra Jatna R. Narendra Jatna Rahayu Subekti Rahimah Embong Ramli Randy Ferdiansyah Hasibuan Ravi Danendra Resti Dian Luthviati Resti Dian Luthviati Reza Octavia Kusumaningtyas Riam Rizki Zahira Satoto Rian Saputra Ridwan Risma Aulia Puteri Rizka Rizky Setyawan Rochmana Dwi Rahayu Sabrina Dwi Puspitasari Sarjiyanto Sharifah Hamizah Syed Omar Soeleman Djaiz B Tsabbita Ahmilul Husna Utkarsh K Mishra Wafiq Galindha Radyan Waluyo Waluyo Willy Naresta Hanum Yosi Marchita Kharisma Putri Wulandari