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All Journal Waskita: Jurnal Pendidikan Nilai dan Pembangunan Karakter Sapientia Et Virtus Journal of Community Service and Empowerment GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Penelitian Peradaban Journal of Law and Society Estudiante Law Journal Wisesa: Jurnal Pengabdian Masyarakat Jurnal Legislasi Indonesia RechtJiva
Triya Indra Rahmawan
Fakultas Hukum Universitas Brawijaya
Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Excise Regulation For Single-Use Plastics As An Effort To Reduce Environmental Pollution In Indonesia Maisyarani, Ghina; Istislam, Istislam; Indra Rahmawan, Triya
Estudiante Law Journal VOL. 7 NO. 3 OCTOBER 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/eslaj.v7i3.32882

Abstract

This study examines the legal vacuum in the regulation of excise duty on single-use plastics in Indonesia. The accumulation of poorly managed plastic waste has become a serious threat to the environment, but until now there has been no strong legal basis to deal with this problem. Although single-use plastics meet the criteria of excisable goods (BKC) as stipulated in Article 2 Paragraph (1) of Law No. 39 of 2007 on excise, until now it has not been regulated in excise regulations. Therefore, the imposition of excise duties is a strategic step in controlling the consumption of single-use plastics and reducing the impact of environmental pollution. This study uses normative juridical method with comparative approach to law and legislation approach. Legal material is collected through the study of literature and internet sources, then analyzed by prescriptive techniques as well as through systematic interpretation. The results show that the urgency of regulating excise duty for single-use plastics can be viewed from a philosophical, juridical, and sociological perspective. This regulation is in line with the values of Pancasila, the existing legal framework, and efforts to overcome environmental pollution in Indonesia. A comparative analysis of excise policy in Ireland and Denmark provides insight into applicable regulatory models. As a recommendation, This study proposes a draft clause in the excise law to support the expansion of the types of excisable goods, which is currently still under discussion.
Konstruksi Kewenangan Direktorat Jenderal Pajak Atas Pengelolaan Barang Sitaan Pajak yang Gagal Dilelang Berulang Kali Aerolla, Grevitha; Permadi, Haru; Rahmawan, Triya Indra
RechtJiva Vol. 3 No. 2 (Juli 2026)
Publisher : RechtJiva

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/rechtjiva.v3n2.10

Abstract

Tax revenue constitutes 83.34% of Indonesia's total state income in 2025, making the effectiveness of tax collection a crucial factor for national financing. The seizure of taxpayer assets subsequently sold through public auction represents one of the strongest collection instruments available. However, data indicates that auction success rates remain low and no existing legal provision governs the fate of seized assets that repeatedly fail to sell at auction as the statute of limitations approaches. This study aims to formulate an ideal legal construction governing the authority of the Directorate General of Taxes (DGT) in managing tax-seized assets that repeatedly fail to sell at auction prior to the expiration of the collection statute of limitations, and to determine the most appropriate form of legislation through which such authority should be established. This study employs a normative juridical method with statute, conceptual, and case approaches, analyzed through legal discovery techniques. The findings indicate that the ideal legal construction is the granting of authority to the DGT to manage seized assets that fail to sell after three auction attempts by adopting the asset management mechanism for excisable goods and other goods under Ministerial Regulation No. 17 of 2024, namely by transferring such assets into State-Controlled Assets and State Property. The appropriate legislative form is a three-tiered regulatory package commencing with an amendment to the Tax Collection Law through the insertion of Article 27A governing the authority of the Directorate General of Taxes, followed by a new Government Regulation governing the procedures for designating State-Controlled Assets and State Property, and an implementing Ministerial Regulation governing the technical and administrative details thereof.
Legal Validity and Efficacy in the Legislative Process in Indonesia Triya Indra Rahmawan; Moh. Fahrial Amrullah
Jurnal Penelitian Vol. 22 No. 1 (2025): June 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jp.v22i1.15999

Abstract

The concepts of legal validity and legal efficacy are fundamental to assessing the overall effectiveness of legislation. Legal validity refers to the enforceability of legal norms based on procedures formally authorized by law, while legal efficacy pertains to the actual implementation and the tangible benefits experienced by society. Law Number 12 of 2011, along with its subsequent amendments—Law Number 15 of 2019 and Law Number 13 of 2022—incorporates principles and provisions that reflect an effort to integrate these two dimensions. This article aims to examine the conceptual and normative positioning of legal validity and efficacy within Indonesia’s legislative framework and to evaluate the extent to which these regulatory reforms have strengthened legislative effectiveness. Employing a normative juridical approach and legal document analysis, the study finds that public participation, the preparation of academic manuscripts, and the application of analytical tools such as ROCCIPI (Rule, Opportunity, Capacity, Communication, Interest, Process, and Ideology) and RIA (Regulatory Impact Assessment) are key mechanisms for enhancing the substantive effectiveness of Indonesian legislation.
Co-Authors Aan Eko Widiarto Aerolla, Grevitha Afrizal Mukti Wibowo Damayanti, Galieh Emi Setyaningsih, Emi Istislam Istislam, Istislam Khalid Rahman, Khalid Maisyarani, Ghina Millatuz Zakiyah Moh. Fahrial Amrullah Mohamad Anas Mohammad Fadli Mokhamad Rohma Rozikin Mustapa, Arif Nurakhmadi, Dito Arief Permadi, Haru Putra, Marsudi Dedi Rohma Rozikin, Mokhamad Saraswati, Destriana SARING SUHENDRO Sholahuddin Al-Fatih Wafi, In’amul