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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam DiH : Jurnal Ilmu Hukum UIR LAW REVIEW International Journal of Law Reconstruction Jurnal Konstitusi Jurnal Hukum Bisnis Bonum Commune Jurnal Hukum Magnum Opus JOURNAL EQUITABLE JURNAL MERCATORIA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Business, Law, and Education Collegium Studiosum Journal Jurnal Konstitusi Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance International Journal of Humanities Education and Social Sciences Ius Positum: Journal of Journal Of Law Theory And Law Enforcement Jurnal Hukum Pelita PATTIMURA Legal Journal Srawung: Journal of Social Sciences and Humanities Ensiklopedia Research and Community Service Review Klausula: Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana dan Perdata Innovative: Journal Of Social Science Research Journal of Law and Legal Reform Harmonization
Slamet Suhartono
Dosen Tetap Fakultas Hukum Untag Surabaya
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : Journal of Law and Legal Reform

 1 
Reforming Tax Law Enforcement: The Role of Core Tax Administration System Digitalization and the Ultimum Remedium Principle Djinarto, Bambang; Suhartono, Slamet; Hadi, Syofyan; Setyadji, Sri; Nickalus, Juan
Journal of Law and Legal Reform Vol. 5 No. 4 (2024): Contemporary Issues on Law Reform in Indonesia and Global Context
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v5i4.4297

Abstract

This study aims to analyze the impact of the digitalization of the Core Tax Administration System (CTAS) on tax law enforcement, with a particular focus on the application of the ultimum remedium principle. The research method employed is normative legal research, involving an in-depth analysis of tax law literature, relevant regulations, and case studies of CTAS implementation. The urgency of this research lies in addressing inefficiencies, inequities, and the lack of transparency in traditional tax law enforcement through the utilization of digital technology. The findings reveal that CTAS digitalization enhances efficiency, transparency, and data management in tax administration while strengthening law enforce ment processes through improved oversight and compliance. However, this digitalization also presents challenges, including data security risks, privacy concerns, and compliance with applicable regulations. The novelty of this research lies in integrating the ultimum remedium principle within the digital framework, advocating for a proportional approach to tax violations by prioritizing voluntary compliance and corrective measures before escalating to more severe enforcement actions. This study provides strategic contributions to legal policy development, offering essential insights for policymakers, legal practitioners, and system developers in designing a tax law enforcement system that is fair, transparent, and responsive to the demands of the digital era.
Is Legal Reform the Answer to Dispute Resolution in the Construction Services Sector? A Critical Look at Law No. 2 of 2017 Waisapi, Jeffry Yuliyanto; Suhartono, Slamet; Mangesti, Yovita Arie; Latumahina, Rosalinda Elsina; Young, Felina C
Journal of Law and Legal Reform Vol. 5 No. 4 (2024): Contemporary Issues on Law Reform in Indonesia and Global Context
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v5i4.4310

Abstract

Disputes in the construction services sector are inevitable due to the complexity of contracts, project delays, cost overruns, and quality issues. Law No. 2 of 2017 on Construction Services seeks to reform dispute resolution mechanisms by emphasizing alternative dispute resolution (ADR), mediation, and arbitration while ensuring legal certainty and fairness. This study analyzes these reforms using a quantitative survey approach to assess their effectiveness and identify existing gaps. The Construction Services Acts of 1999 and 2017 marked significant philosophical and procedural shifts, with the latter focusing on non-litigious settlements through a win-win approach. However, challenges remain, particularly regarding the interpretation of the term "court" and the enforcement of decisions. Findings indicate that while Law No. 2 of 2017 promotes ADR mechanisms, enforcement issues, contractual inconsistencies, and power imbalances between large developers and smaller contractors hinder its effectiveness. The Act also establishes a team formed by mutual agreement to oversee construction services and mediate disputes, yet concerns persist over defects, nonconformities, weaknesses, and perceived biases in its implementation. Despite these challenges, Indonesia is progressing toward more effective construction dispute resolution. To enhance future regulatory frameworks, this study recommends stricter sanctions for violations of construction agreements and improved procedural clarity. Comparative insights from international legal frameworks suggest that Indonesia could benefit from integrating global best practices, such as adjudication boards and expedited arbitration. These findings are crucial for legal practitioners and policymakers in refining dispute resolution mechanisms and raising public awareness of regulatory gaps that hinder sustainable development.
Co-Authors Abidin, Raden Zainal Achmad Taufik Ahmad Mahyani Angelia, Ister Ardhiansyah, Hendra Yudha Arie Mangesti, Yovita Arizal Anwar, Arizal Budiarsih Budiarsih, Budiarsih Dillah, Fahrizal Djinarto, Bambang Duo Putra Njoto, Enricho Dwi Putri Sartik Erny Herlin Setyorini, Erny Herlin Fajar Sugianto Filardhi, Khalif Firmansyah, Idris Gulo, Titonius Gunawan, Bambang Panji Gustina, Sukmawaty Arisa Hariyono, Didi Herlin Setyorini, Erny Herlyn Setyorini, Erny Hufron Hufron, Hufron Johanes Dipa Widjaya Kamaruddin, Zaleha Karim, Abd Karjon, Sigismund Hardian KHOIRUL ANAM Krisnadi Nasution Leonardus Bayu Agung Prakoso Mangesti, Yovita Arie Manurung, Saut Parulian Mardiwel, Mardiwel Miarsa, Fajar Rachmad Dwi Miftahul Munir, Miftahul Moh. Zeinudin Munir, Miftahun Muntini, Muntini Nickalus, Juan Purboyo, Ardi Putri, Karina Sari Wijayanto Rosalinda Elsina Latumahina, Rosalinda Elsina S Endang Prasetyawati Saputra, Agung Wirya Sartika Alamsyah, Dwi Putri Sepadawati, Diana Setyadji, Sri Siswandi, Lambang Sjaifurrachman Sjaifurrachman Sri Murniati, Sri Sujono, Imam Suswantoro, Suswantoro Syofyan Hadi Tomy Michael Tyas, Yessa Fitri Yaning Vitrianingsih, Yeni Waisapi, Jeffry Yuliyanto Widiono, Alfonsus Ryan Yandri Radhi Anadi Yaqub Cikusin Young, Felina C Yudistira, Rizal