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Hafizatul Ulum
Universitas Islam Al-Azhar
Religion Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Legal Protection for Tourists Against Illegal Levies in the Tourism Sector: A Socio-Legal Study of the Mandalika Special Economic Zone, Central Lombok Regency Ahmad Rifai; Gusti Ayu Ratih Damayanti; Hafizatul Ulum; Sukarno Sukarno; Miftahul Janah; Zahwil Arham
Syura: Journal of Law Vol. 4 No. 2 (2026)
Publisher : Sekolah Tinggi Agama Islam (STAI) Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/syura.v4i2.911

Abstract

Levies at tourist destinations are legally recognized as official retribution, including business service retribution under Article 88 paragraph (3) of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. However, the implementation of parking and entrance fees in the Mandalika Special Economic Zone (SEZ), Central Lombok Regency, remains problematic. Tourists have reported excessive fees, unclear parking tickets, and charges that do not comply with applicable regulations, indicating inadequate protection of tourists’ rights to transparency, security, comfort, and legal protection. This study aims to analyze the implementation of legal protection for tourists in the Mandalika SEZ and identify obstacles and appropriate solutions for strengthening such protection. This study employs an empirical legal method. Data were obtained through field observations, interviews with relevant stakeholders, and document studies, and were analyzed qualitatively. The findings indicate that legal protection for tourists remains weak. Tourists frequently receive insufficient information regarding applicable tariffs and may face coercive or unreasonable charges. Weak coordination and overlapping responsibility among tourism managers and local authorities also contribute to ineffective supervision and enforcement. This study contributes an empirical perspective on tourist protection in the Mandalika SEZ and proposes stronger coordination among the Central Lombok Regional Government, Tourism Office, Transportation Office, and ITDC, accompanied by firm sanctions against unauthorized parking attendants and transparent levy management.
The Implementation of Regional Regulation Number 5 of 2021 Concerning Prevention of Child Marriage to Improve the Human Development Index in West Nusa Tenggara Sri Karyati; Hafizatul Ulum; Ika Yuliana Susilawati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4847

Abstract

Child marriage is a problem that has a negative impact on social and economic development, especially in the West Southeast Nusa Province. The high child marriage rate in West Nusa Southeast contributes to the low Human Development Index (HDI) in the region. To address this problem, the local government issued Regional Regulation (Perda) No. 5 of 2021 on Prevention of Child Marriages. The study aims to evaluate the implementation of the Perda and assess its impact on the increase in the Human Development Index in West Southeast Nusa. The method used in this research is a normative supported by empirical research. Based on the implementation of District Regulation No. 5 of 2021 on the prevention of child marriage in West Nusa Tenggara, so far it has not been implemented optimally both politically and institutionally. As a result, the objective of District Regulation No. 5 for 2021 has not been achieved optimally. Therefore, the political will of the West Southeast Nusa region's government needs to be committed to both legal policy, education policy, health policy and budgetary policy in favour of child marriage prevention.
Reassessing the Urgency of Tax Amnesty in Indonesia: A Social Justice Perspective Hafizatul Ulum
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.6720

Abstract

The post-reform tax amnesty policy in Indonesia aims to enhance tax compliance and increase state revenue by granting relief from outstanding tax liabilities and penalties, conditional upon asset disclosure and payment of a redemption fee. This article examines the urgency of such a policy from the perspective of social justice, grounded in constitutional principles, tax law doctrines, and distributive justice theory. Employing a normative legal approach, the study analyzes the juridical foundation of Indonesia’s tax amnesty, with particular attention to the 2016 Tax Amnesty Program, alongside related initiatives such as the 2008 Sunset Policy and the 2022 Voluntary Disclosure Program. The findings indicate that while tax amnesty can effectively broaden the tax base and generate substantial short-term revenue, it also raises concerns about fairness. From the standpoint of Pancasila and the 1945 Constitution, questions arise over whether forgiving tax evaders aligns with the principle of equitable tax burden. Critics argue that the policy offers preferential treatment to non-compliant taxpayers, potentially undermining the moral integrity of law-abiding citizens. Although the Constitutional Court upheld the law’s constitutionality, challenges such as moral hazard and social inequality remain. The article recommends that future tax policy prioritize legal enforcement and long-term distributive justice to ensure equitable and sustainable compliance.
Co-Authors Adi Widiyantoro Ahmad Rifai Ahmad Rifai Ahmad Rifai Anwar Arham, Zawil Arif Budiman Ary Wahyudi Aswadi, Khairul Budi Hartono Budiman , Arif Dhina Megayati Erdiansyah Firgiawan Juni fatwa Gusti Ayu Ratih Damayanti Haerani Haerani Husein I Gede Sukarmo Ida Bgs Gde Narayana Ika Yuliana Susilawati Ika Yuliana Susilawati Ikhsan Kamil, Muhammad Irma Istihara Zain Isnaini, Atin Meriati Itrawadi, Itrawadi Jauhari D. Kusuma Juaini Juaini Kamil, M. Ikhsan khaerul hafiz Khairul Aswadi Kurnia Lestari, B. Farhana Kusuma, Jauhari Dewi Lalu Mafhul Hadi Makhrup, Abdul Gani Mauludin, Novie Afif Megayanti, Dhina Megayanti Miftahul Janah Miftahul Jannah Muhammad Kamil Muhammad Zuhudin Muzakki Muzakki nes watul Nurul Aprianti Paridarmawan Wahyuyasa Rafika Nur Affiani Ruslan Haerani S. Januar Ashadi Saputra, Ahmad Renaldy Singaulung, M. Dewa Ginting Sri Karyati Sri Karyati Sri Karyati Suhardiman Sukarmo , I Gede Sukarno Sukarno Sukarno Wahyudi, Ary Yazid Rifan Nugraha Yogi Febriansyah Zahwil Arham Zuhudin, Muhammad