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DIGITAL ASSET TAX: ARRANGEMENTS, IMPLEMENTATION, AND CHALLENGES Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 4 (2025): APRIL
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Digital asset tax is an issue that is receiving increasing attention along with the rapid growth of blockchain technology and cryptocurrencies. Tax regulation on digital assets is essential to create transparency and accountability in the global digital market. Governments in various countries have begun to develop policies and regulations to govern, monitor, and ensure tax compliance of various forms of digital assets. However, the implementation of these policies poses various challenges, including the need for adequate technological infrastructure, international cooperation, and education for taxpayers. These challenges need to be addressed through a flexible and collaborative approach to ensure effective and sustainable implementation. Thus, the importance of comprehensive policy integration and awareness from all relevant parties for the successful implementation of digital asset tax.
A COMPARATIVE ANALYSIS OF THE CRIMINAL LAW FRAMEWORK FOR MENTALLY ILL MURDERERS: A CASE STUDY OF ASEAN COUNTRIES Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 4 (2025): APRIL
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This research analyses the criminal legal framework applied to mentally ill homicide offenders in several ASEAN countries. The aim is to understand how each country deals with these cases, and evaluate the differences and similarities in legal approaches and implementation of psychiatric evaluations. This research reveals that there is significant variation in the way ASEAN countries draft and implement criminal laws relating to mentally ill offenders. While the general principle that mentally ill offenders require special treatment is recognised, the study results indicate major differences in rehabilitation policies, use of psychiatric evaluations, and sentencing practices. These findings point to the importance of integrating more holistic and rehabilitation-focused policies to support the recovery and reintegration of mentally ill offenders into society. 
DYNAMICS OF HEALTH DISPUTE RESOLUTION THROUGH RESTORATIVE PROCESSES Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 5 (2025): MAY
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Healthcare dispute resolution is a complex issue that often involves tensions between patients, medical personnel and healthcare institutions. Restorative processes have emerged as an alternative approach that focuses on restoring relationships and achieving fair solutions through dialogue and mediation. In the context of healthcare disputes, this method offers a more humane solution than the more confrontational approach of litigation. This article discusses the dynamics of dispute resolution through restorative processes, including its advantages, challenges and potential in creating an efficient dispute resolution system centred on restorative justice. It concludes that restorative approaches can reduce conflict, accelerate the resolution process, and restore public trust in health institutions, provided that they are properly implemented and supported by adequate regulations.
ANALYSING THE IMPACT OF SANDBOX REGULATION ON FINTECH INNOVATION AND FINANCIAL INCLUSION Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 5 (2025): MAY
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Sandbox regulation has become an important instrument in driving innovation in the fintech sector while strengthening financial inclusion. By providing a controlled testing environment, it allows fintech companies to develop new technologies without facing excessive regulatory barriers. Through this approach, the sandbox opens up opportunities for the development of more efficient, adaptive, and relevant financial services for various segments of society, especially those who previously had difficulty accessing formal financial services. Its impact on financial inclusion is also significant, with sandbox regulation helping to reach underserved groups through products and services such as digital payments, microfinance, and peer-to-peer platforms. This contributes to improving financial literacy and expanding access to financial services, thereby reducing the financial gap. This regulation essentially promotes the development of a more inclusive and sustainable financial ecosystem. However, sandbox regulation is not without challenges. The need to establish a strong supervisory mechanism is important to maintain the balance between innovation and consumer protection and financial system stability. Therefore, the sustainability of sandbox effectiveness depends on close collaboration between regulators, industry players, and other stakeholders to create regulations that are adaptive and harmonious with technological developments.
ANALYSIS OF THE IMPACT OF THE ENACTMENT OF THE HEALTH LAW ON THE NATIONAL HEALTH INSURANCE SYSTEM (JKN) Gunawan Widjaja; Hotmaria Hertawaty Sijabat; Handojo Dhanudibroto
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 6 (2025): JUNE
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This study aims to analyse the impact of the enactment of the 2023 Health Law on the governance and sustainability of the National Health Insurance System (JKN) in Indonesia. The method used is a literature review by examining various laws and regulations, policy documents, and relevant previous research results. The analysis results indicate that although the provisions that directly alter the structure and authority of the Health Social Security Agency (BPJS Kesehatan) were ultimately not adopted in the final draft of the Health Law, the regulatory dynamics still raise concerns regarding the potential for bureaucratic intervention, reduced independence of BPJS, and overlapping authority between managing agencies and ministries. Additionally, regulatory changes require adjustments in coordination between BPJS Health, the Ministry of Health, and healthcare facilities to ensure quality, equitable access, and the sustainability of JKN financing. This study recommends the need for strengthened governance, regulatory harmonisation, and independent oversight to ensure that the primary objectives of JKN—fair and sustainable health protection for all Indonesian citizens—are achieved optimally.
THE ROLE OF FACILITATORS IN RESTORATIVE HEALTH DISPUTE RESOLUTION PROCESSES Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 6 (2025): JUNE
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The resolution of health disputes in Indonesia is increasingly oriented towards restorative justice mechanisms that emphasise the restoration of relationships between patients and health workers, rather than simply imposing sanctions or penalties. In this context, facilitators or mediators play a central role as neutral parties who help the parties find fair, effective, and efficient solutions through dialogue and negotiation. This study aims to examine the role of facilitators in restorative health dispute resolution based on a literature review. The results of the analysis indicate that facilitators not only function as connectors but also as information providers, educators, and mediators who maintain constructive communication and help the parties identify problems and develop alternative solutions. The existing legal framework, such as Law No. 17 of 2023 on Health, provides legitimacy and legal certainty for the role of facilitators in the mediation process. However, challenges such as differences in medical knowledge, limitations of competent facilitators, and a litigious culture still need to be addressed to achieve optimal restorative justice. With enhanced facilitator capacity and clear regulatory support, mediation is expected to become the primary solution for resolving health disputes in Indonesia.
THE CONTRIBUTION OF HEALTH LAWS IN ADDRESSING NATIONAL HEALTH ISSUES: A LITERATURE REVIEW Gunawan Widjaja; Hotmaria Hertawaty Sijabat; Handojo Dhanudibroto
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 6 (2025): JUNE
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The Health Law No. 17 of 2023 contributes substantially to strengthening Indonesia's national health system. Through regulatory simplification, governance strengthening, and emphasis on promotive and preventive efforts, this law encourages the creation of more equitable, high-quality, and responsive health services to contemporary challenges, including disasters and epidemics. This transformation is also supported by improved legal protection for health workers, strengthening the domestic health industry, and integrating the national health information system. However, the effectiveness of the implementation of this law still faces various challenges, such as disparities in access in remote areas, limitations in human resources and infrastructure, and the need for adjustments at the professional and community levels. Synergy between the central and regional governments, health workers, and active community involvement are key to ensuring that this policy runs optimally and has a real impact on improving the health of the community. Overall, Health Law No. 17 of 2023 is a step forward in the reform of the national health system. With commitment, oversight, and strong collaboration from all stakeholders, it is hoped that this law will be able to realise an inclusive, resilient, and sustainable health system for the welfare of all Indonesians.
RESTORATIVE APPROACH AS AN ALTERNATIVE TO RESOLVING DIGITAL HEALTH SERVICE DISPUTES Handojo Dhanudibroto; Gunawan Widjaja; Hotmaria Hertawaty Sijabat
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 6 (2025): JUNE
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The restorative approach as an alternative to resolving digital health service disputes offers a new paradigm that focuses on restoring relationships between patients, healthcare providers, and the community. Unlike litigation mechanisms, which tend to be repressive, this approach emphasises dialogue, mutual agreement, and openness without pressure, thereby creating fair and dignified solutions for the parties involved in the dispute. In the context of digital health, the application of restorative justice is becoming increasingly relevant due to the growing complexity of disputes arising from the use of information and communication technology, as well as the need to protect the rights of patients and medical personnel. This study aims to examine the effectiveness and challenges of implementing a restorative approach as an alternative to resolving digital health service disputes in Indonesia. Using normative legal research and literature review methods, this study analyses relevant regulations, international practices, and obstacles faced in the implementation of restorative justice-based non-litigation mechanisms. The findings indicate that restorative justice has great potential to enhance public trust, improve dispute resolution efficiency, and provide legal protection for all parties. However, it still faces challenges such as regulatory fragmentation, data privacy protection, and digital literacy gaps. Thus, the study emphasises that synergy between the government, service providers, health workers, and the community is essential to strengthen regulations, infrastructure, and human resource capacity in supporting the effective and sustainable implementation of restorative approaches. Therefore, restorative justice can be an adaptive and equitable solution in resolving digital health service disputes in the current era of technological transformation.
TRANSPARENCY IN GOVERNMENT PROCUREMENT OF GOODS AND SERVICES: CHALLENGES AND SOLUTIONS Hernita Hernita; Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 6 (2025): JUNE
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Abstract

Government procurement of goods and services is a vital aspect of good governance. Transparency in the procurement process is key to preventing corruption, collusion, and nepotism, as well as improving accountability in the use of state budgets. However, the implementation of transparency still faces various challenges, such as limited access to information, complex regulations, low human resource capacity, political intervention, and weak supervision and law enforcement. This study uses a literature review method to identify the main challenges in transparency in government procurement of goods and services and to formulate effective solutions. The results of the review indicate that the implementation of an e-procurement system, strengthening regulations, improving human resource competencies, community involvement, and independent supervision are strategic steps that can increase transparency. With integrated solutions and commitment from all stakeholders, transparency in government procurement can be achieved sustainably, thereby supporting clean, efficient, and equitable development.
LEGAL CERTAINTY ANALYSIS IN THE EXTENSION OF LAND RIGHTS BASED ON THE AGRARIAN LAW Salmon Sihite; Gunawan Widjaja
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 10 (2025): AUGUST
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This study aims to analyse legal certainty in the extension of land rights based on the Basic Agrarian Law (UUPA). The research method used is a literature review, examining various laws and regulations, scientific literature, and court decisions related to the extension of land rights. The analysis reveals that the UUPA has established a clear legal framework to provide protection and legal certainty for rights holders such as the Right to Use for Business (HGU), the Right to Build (HGB), and the Right to Use. However, implementation in the field still faces a number of challenges, such as the complexity of administrative procedures, overlapping land data, and coordination issues between institutions, which have the potential to cause legal uncertainty and disputes. Therefore, it is necessary to strengthen regulations, modernise the land administration system, and enhance public literacy to ensure that legal certainty regarding the extension of land rights can be achieved optimally in accordance with the provisions of the UUPA.
Co-Authors Aat Ruchiat Nugraha Abadi, Songga Aurora Abd. Basir Abdul Samad Arief Abdul Wahab Syakhrani Abdur Rahman Achmad Fazrin Adi Rumanto Waruwu Adrian Bima Putra Adrian Bima Putra Advitama, Dave Affandi Affandi Agus Supriyanto Agus Supriyanto Agustinus Nugroho Jati Aisyah, Shyavara Alam Anbari Anastasia Prestika Andina Rahmayani Andreani Dewanto Andreas Harry Andreas Harry Anggia Az Zahra Anindita Widyapradnya Annas Tasya N.A Annas Tasya N.A, Annisa Rachmawati, Dsk Putu Ayu L.A, Khaerunnisa Ade P., Muhammad Fachri, Pradita Ajeng S.A Annisa Purwo Hastuti Annisa Rachmawati Ari Rahmat Elsad Arif Rahman Baihaqi Arman Harahap Asep Saepullah Aslan Aslan Aslan Aslan Aswan Athalia Christine L Ayu Miya Maryani B.M.A.S. Anaconda Bangkara Bintan R. Saragih Brian Matthew Budi Suranto Bangun Cecep Suhardiman Cecep Suhardiman Cecep Suhardiman Cesarianti, Fransiska Milenia Chairunnissa Chairunnissa Christiawan, Rio Christina Herawati G Damun, Damun Danang Rahmat Surono Dave Advitama Delia Bazlina Deny Wicaksono, Deny Dhanudibroto, Handojo Dheas Syahreza Muslim Diana ., Diana Diana Laila Ramatillah Dimas Tripraditiya Dipo Pramudito Dipo Pramudito Dsk Putu Ayu L.A Dumilah Ayuningtyas Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Ekasari, Silvia Ekha Sri Sugiarti Elisabeth Purnama Massang Enna Budiman Enna Budiman Ersita Yustanti, Dyah Fachrurazi Farika Nikmah Farrel Abiyu Ramadhana Fitra Sri Rahayu Grace Riana H. Deni Salahuddin Hadenan Towpek Hadenan Towpek Halim , Adriansyah Handojo Dhanudibroto Handojo Dhanudibroto Handojo Dhanudibroto Handojo Dhanudibroto Hansel Kalama Hardijan Rusli, Hardijan Harry, Andreas Hatta, Ignatius Bambang Sukarno Hendra . Hendrawan Hendrawan Hendriarto, Prasetyono Heri Kustanto Hernita Hernita Hernita Hotma P. Sibuea Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Ita Nurcholifah Iyad Abdallah Al- Shreifeen Iyad Abdallah Al-Shreifeen Jahidin Kuswanto Januar Agung Saputera Jessica Francis Gunawan Jestin Justian Juliana, Juliana Junior B. Gregorius Karunia Ilham Karim Kevin Neil McVey Khaerunnisa Ade P. Khairul Nizam bin Zainal Badri Khalimi Khalimi Khalimi Lalu Syaifudin Lidya Cristy S Loso Judijanto M Reydhi Suwanda M Ruswan Talaohu M. Hafiz Aini M. Zahari Mahmudin, Tono Mailinda, Nur Martedjo, Wagiman Martin Maurer M.Marpaung Megasari Sijabat, Fittry Mellisa Efiyanti Mellisa Efiyanti Melyana Melyana Mervyn Mervyn Michael Matthew Michelle Angelika S Mika Anabelle Miya Maryani, Ayu Moch. Isra Hajiri Mochammad Roufal Moh. Imam Ishomuddin Zuhri Mohammad Ahmad Bani Amer Monica Monica Mowafg Abrahem Masuwd Muhammad Anas Ma`arif Muhammad Fachri Muhammad Ikhwan Muhammad Ikhwan Muhammad Nagieb Muhammad Naufal Arifiyanto Muhammad Rayyan Firdaus Muthia Rachman Nadila Citra Aprilia Naiborhu, Mesa Indra Ni Nyoman Ari Triantari Nini Putri Wijaya, Nini Putri Nofianty Helyo Novan Dzaky Pangestu Novi Puji Lestari Novi Rizky Ramadhani Novi Rizky Ramadhani Nugroho, Sudrajat Mukti Nur Ulfa Maulida Nurwita, Nurwita Oggy Satya Tambunan Olivia Pauline Hartanti Poetranto, Soeryo Pradita Ajeng S.A Puji Hastuti Rafa Zahirah Husein Rahadian Bayu Anggoro Rahardja, Tony Rahmat Nasution Raissa Arlyn Manikam Rajes Khana Ramdan Yusuf Renaldi Immanuel Panggabean Renaldi Immanuel Panggabean Retnaningtyas Insyira Retnaningtyas Insyira, Anggia Az Zahra, Nadila Citra Aprilia, Chairunnissa, Muhammad Rayyan Firdaus, Novan Dzaky Pangestu Reza Sutrianingtyas Rahayu Rianti Nurul Oktavia Rif'ah Rif'ah Rifa’at Hanifa Muslimah Rifa’at Hanifa Muslimah Rio Johan Putra Ririn Nurhidayanti Rizka Anindya Manjayani Rizky Yosa Adhi Prabowo Robby Sulivan, Robby Robert Iskandar Rumanto Waruwu, Adi Salmon Sihite Salsa Rizkya Samsuto, Samsuto Sanchita Bhattacharya Sanjaya, Aditya Santika Santika Sarah Ramadona Sardjana Orba Manullang Savira Lovianda Gunawan Sendi Sanjaya Sendi Sanjaya SH Septy Kusuma Septy Kusuma, Arif Rahman Baihaqi, M Ruswan Talaohu, Santika, Sarah Ramadona, Salsa Rizkya Setiawan, Lisno Shella Felicia Shohib MUSLIM Sihite, Salmon Silalahi, Yohanes B O Siti Hafifa Marlinda Putri Siti Nur Azizah Siti Rokayah Songga Aurora Abadi Songga Aurora Abadi Sri Sugiarti, Ekha Sudrajat, Maman Sukh Pawen Jit Kaur Sunnah, Sunnah Syavitri Ramadhani Sylvana, Yana Tahir, Usman Tamrin Tamrin Tanti Herawati Taufik Rahman Taupik Alpiyandi Theresia Vena Tiwi Siftiyani Rosidah Towpek, Hadenan Ummah, Iriaty Khairul Usman Tahir Viony Kresna Sumantri Vivin Caronia Wagiman WAGIMAN Wagiman Wagiman . Wagiman Wagiman WAHYUDI Wibowo Laksono Widodo Wibowo, Basuki Rekso Widjaja, Liza Wijaya, Hanna Wirawan, Vani Yana Sylvana Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yohanes Firmansyah Yuli Supriani Yuri Anggi Yustinus Lambang Setyo Putro Yustinus Rurie Wirawan Yusuf, Ramdan Zainal Arifin