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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.]
Driving Sustainable Tourism Policy Through Geographical Indications for Craft and Industrial Batik Abdul Kadir Jaelani; Dinda Aprilia; Sarjiyanto Sarjiyanto; Fitrat Umirov
Legality : Jurnal Ilmiah Hukum Vol. 34 No. 2 (2026): September
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v34i2.46047

Abstract

This study aims to analyze the legal and institutional factors underlying the delayed GI registration, including local governmental priorities, institutional capacity, stakeholder coordination, political-institutional dynamics, and administrative barriers. Geographical Indication (GI) protection constitutes an important legal instrument for safeguarding regional products with distinctive characteristics, established reputations, and strong geographical linkages, while supporting local economic development and cultural preservation. However, despite the longstanding reputation, distinctive production characteristics, and significant economic potential of Batik Tulis Girilayu, its GI registration has not been initiated by the relevant local institutions. This condition indicates a gap between the product’s potential for legal protection and the institutional capacity required to realize such protection. The study employs empirical legal research (socio-legal research). The findings demonstrate that the delay is attributable not merely to the legal eligibility of the product, but also to fragmented institutional authority, limited administrative capacity, weak stakeholder coordination, and the absence of a sustained local policy agenda. Effective GI protection therefore requires strengthened institutional commitment, collaborative governance, and integrated policies linking GI protection with local economic development, cultural preservation, and sustainable tourism.
The Role of Geographical Indications in Sustainable Coffee Tourism in Forest Areas: Lessons from Lemukih Coffee Abdul Kadir Jaelani; Resti Dian Luthviati; Anila Rabbani; Zamira Esanova Normurotovna; Akbar Zafar Ogli Tojiboev
Journal of Law and Legal Reform Vol. 7 No. 4 (2026): October, 2026 (In Press)
Publisher : Faculty of Law, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v7i4.63413

Abstract

Geographical Indications (GIs) protect distinctive local products while supporting community development and sustainable tourism. However, their effectiveness depends on regional government capacity to integrate product protection, economic development, environmental conservation, and tourism. This study examines the potential of Lemukih Robusta Coffee as a regional flagship product, evaluates the effectiveness of the Buleleng Regency Government’s policies in managing and protecting its GI in areas adjacent to forests, and explores how GI protection can support sustainable coffee tourism. This empirical legal study employs socio-legal, statutory, and conceptual approaches. Data were collected through observations and interviews conducted in July–August 2025 with MPIG, agricultural and tourism officials, agricultural extension officers, village and subdistrict authorities, and coffee stakeholders. The findings show that, first, Lemukih Robusta Coffee has distinctive geographical and agroecological characteristics, but its management near forest areas must consider land status and conservation principles. Second, Buleleng Regency Government policies remain suboptimal, particularly in inter-agency coordination, farmer and MPIG capacity, facility utilization, and economic benefits for farmers. Third, GI management should be strengthened through quality control, traceability, capacity building, and integration with forest conservation and sustainable coffee tourism. The study’s novelty lies in linking GI governance, forest-area management, and sustainable coffee tourism within a rural regional policy context. Strengthening regional government intervention is essential to improve GI competitiveness, community welfare, and environmental sustainability.
Balancing Digital Justice and Individual Rights: Comparative Criminal Court Transformation in Indonesia and Uzbekistan Muhammad Rustamaji; Behruz Shamsutdinov; Dildora Bazarova; Abdul Kadir Jaelani
Jurnal Ilmiah Peuradeun Vol. 14 No. 3 (2026): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v14i3.2911

Abstract

The rapid digitalisation of criminal justice promises greater efficiency and accessibility but also creates procedural risks when technological innovation outpaces safeguards for individual rights. Despite expanding scholarship on digital courts, comparative evidence remains limited on how different institutional trajectories shape the relationship between judicial technology and procedural protection in emerging Asian legal systems. This study examines how digital criminal proceedings affect individual rights in Indonesia and Uzbekistan and identifies the institutional conditions required for rights-sensitive digital justice. Using a qualitative comparative socio-legal design, the study analyses legislation, judicial and policy documents, official materials, and relevant scholarly literature through thematic content analysis and structured comparison. The findings reveal contrasting trajectories: Indonesia combines relatively established digital judicial infrastructure with fragmented criminal-specific regulation, whereas Uzbekistan pursues a more centrally coordinated Digital Court transformation while procedural safeguards continue to evolve. Across both systems, electronic evidence, remote hearings, digital case management, and AI-assisted tools generate efficiency and transparency gains but also risks concerning evidentiary reliability, meaningful participation, digital inequality, and human oversight. The study conceptualises this mismatch as institutional asynchrony, providing a comparative framework for designing accountable, contestable, and rights-sensitive digital justice beyond technologically consolidated jurisdictions.
Co-Authors Akbar Zafar Ogli Tojiboev Akhmad Fauzan Amalia Nurul Hanifah Andi Tri Haryono Andi Tri Haryono Anila Rabbani Anila Robbani Ariesty Fujiastuti Asron Orsantinutsakul Athaya Qonitah Hadi Bambang Ali Kusumo Bambang Tri Bawono Behruz Shamsutdinov Bobur Baxtishodovich Sobirov Bobur Sobirov Budiman Budiman Cindy Kafka Navisa Dewi Cindy Yosiana Desvita Nurul Ilmi Devanno Arya Candra Dildora Bazarova 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 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 Indrastuti, Lusia Intan Pertiwi Irzal Rakhmadhani Isharyanto Isharyanto Itok Dwi Kurniawan Jaco Barkhuizen Jatna, R. Narendra Karakitapoglu Aygün Kerry Gershaneck Komariah Komariah Lego Karjoko Lucky Putri Selomitha Mohammad Jamin Mohd Shafiee Bin Hamzah Muaziz, Muhamad Hasan Muhamad Mahrus Setia Wijaksana Muhammad Rustamaji Muhammad Tesar Trisetya Mulyanto Mulyanto Mulyanto Mulyanto Nabila Khanan Mulachela Najla Farahanim Zamri Nur Putri Hidayah Raden Muhamad Ibnu Mazjah Rahayu Subekti Rahimah Embong Ramli Randy Ferdiansyah Hasibuan Ravi Danendra Resti Dian Luthviati 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 Zamira Esanova Normurotovna