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All Journal Jurnal Iso Al-MIKRAJ: Jurnal studi Islam dan Humaniora Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora
Moh. Imam Gusthomi
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Keputusan Tata Usaha Negara: Perlindungan Hak Masyarakat Wadas terhadap Perizinan Proyek Tambang Bendungan Bener Berdasarkan Prinsip Free and Prior Informed Consent (FPIC) Alyah Rezky Salsabila; Anastasya Adityawati Nugroho; Moh. Imam Gusthomi
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v4i2.1897

Abstract

Keputusan tata usaha negara dalam bentuk perizinan proyek tambang Bendungan Bener di Kabupaten Purworejo secara nyata telah mengganggu hak dasar masyarakat Desa Wadas seperti yang tertuang dalam Undang-Undang Dasar 1945. Penelitian ini dilakukan untuk mengkaji secara normatif terkait kesesuaian aturan dan ketentuan terhadap keputusan tata usaha negara yang dikeluarkan oleh gubernur Jawa Tengah mengenai izin proyek pertambangan di Desa Wadas untuk kebutuhan pembangunan Bendungan Bener, serta mengkaji secara yuridis mengenai perlindungan hak masyarakat Desa Wadas yang telah dilanggar akibat dari adanya keputusan perizinan proyek ini. Lebih lanjut, penelitian ini menggunakan prinsip Free and Prior Informed Consent (FPIC) sebagai bentuk pedoman dalam pelaksanaan perlindungan hak masyarakat Desa Wadas yang penerapannya berfokus pada keterlibatan dan partisipasi masyarakat sebelum proyek dilaksanakan, sehingga juga berkesinambungan dengan pengambilan keputusan tata usaha negara terkait perizinan. Secara khusus, penelitian ini juga akan menganalisis proses pengambilan keputusan dan juga kebijakan oleh pejabat tata usaha negara yang dilandaskan dengan Asas-Asas Umum Pemerintahan yang Baik (AAUPB) yang tertera dalam Undang-Undang No. 30 Tahun 2014 tentang Administrasi Pemerintahan sebagai bentuk pedoman dalam pengambilan keputusan sehingga pelaksanaan proyek tambang demi kebutuhan pembangunan tidak mengganggu hak masyarakat Desa Wadas yang terdampak. Kata
Tinjauan terhadap Kekuatan Eksekutorial Putusan PTUN Pasca Undang-Undang Nomor 51 Tahun 2009 Muhammad Mujab Nabil; Zahran Qolbi Salim; Eiffeliqa Torriq Fatima Putrinindra; Moh. Imam Gusthomi
Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Vol. 2 No. 6 (2025): Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aliansi.v2i6.1399

Abstract

Law Number 51 of 2009 represents a pivotal milestone in strengthening the authority of the Indonesian Administrative Court (PTUN), particularly regarding the executorial aspects of its decisions, which were previously considered weak and insufficient in providing adequate legal protection for the public. This study aims to examine and analyze the executorial power of PTUN decisions following the enactment of the regulation, with a focus on the effectiveness of decision enforcement, the obstacles encountered, and the implications for governance based on the principles of the rule of law. Employing a normative juridical approach supported by analyses of literature, legislation, and selected court decisions, this research demonstrates that Law 51/2009 has brought significant progress, especially through provisions requiring administrative officials to comply with court rulings, the introduction of administrative sanctions, and the application of dwangsom as a coercive measure. However, its effectiveness remains suboptimal due to several persistent challenges, including weak oversight of officials who fail to implement decisions, the limited application of sanctions in practice, and a bureaucratic culture that tends to be unresponsive to judicial authority. Additionally, disharmony among sectoral regulations and insufficient inter-agency coordination further hinder the executorial function of PTUN.
Kesiapan Kerangka Hukum Indonesia dalam Menghadapi Ekonomi Digital: Tantangan Administrasi Negara untuk Mengatur, Memungut, dan Mengawasi Pajak Digital Muhammad Wafi Amrillah; Moh. Imam Gusthomi
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.8686

Abstract

This study examines the readiness of Indonesia’s legal framework in responding to the rapid growth of the digital economy, which presents new challenges for public administration, particularly in the regulation, collection, and supervision of digital taxation. The shift from conventional to digital transaction patterns has compelled the government to update its regulatory instruments, including the implementation of Value Added Tax on Trade Through Electronic Systems (PPN PMSE) and the alignment with international standards such as OECD Pillar One and Pillar Two. A normative-juridical analysis is employed to assess the coherence between existing regulations and the requirements of effective digital tax governance. The findings indicate that despite notable regulatory progress, several obstacles remain, including normative ambiguities, overlapping policies, and limited institutional capacity to monitor cross-jurisdictional digital transactions. These issues underscore the need to strengthen legal harmonization, modernize tax administration, and enhance international cooperation in order to establish a digital taxation system that is adaptive, transparent, and capable of supporting fiscal sustainability in the digital economy era.
Co-Authors Alyah Rezky Salsabila Anastasya Adityawati Nugroho Eiffeliqa Torriq Fatima Putrinindra Muhammad Mujab Nabil Muhammad Wafi Amrillah Zahran Qolbi Salim