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Progressive Law in Indonesian Tax Legislation Reform: Balancing Tax Orientation and Substantive Justice Bambang Sujatmiko; Zainal Arifin Hoesein
JURNAL ILMU SYARIAH Vol 13 No 2 (2025): Mizan: Journal of Islamic Law
Publisher : IBN KHALDUN BOGOR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/mizan.v13i2.22534

Abstract

This study examines the legal orientation of Indonesian tax legislation, which has historically emphasized the budgetary function of taxation as the primary instrument of state revenue. Using doctrinal and normative legal analysis, combined with qualitative methods, the study finds that this revenue-centric orientation tends to marginalize the substantive justice dimension of taxpayers' rights, reducing taxation to a bureaucratic obligation rather than a moral and constitutional relationship between citizens and the state. The qualitative component consists of semi-structured interviews with tax officials, legal practitioners, and taxpayer advocates, along with a purposeful analysis of parliamentary debates, ministerial policy papers, and selected court decisions, to capture how fiscal imperatives shape drafting choices, administrative practices, and taxpayer experiences. Drawing on Satjipto Rahardjo's progressive legal philosophy and Eugen Ehrlich's sociological jurisprudence, along with John Rawls's principles of justice and Amartya Sen's capabilities approach, this paper argues for a paradigm shift in tax law reform. The study proposes the integration of progressive legal principles that prioritize human welfare, contextual justice, and the protection of vulnerable groups, while maintaining legal certainty and administrative feasibility. The study concludes that aligning fiscal certainty with distributive justice requires rights-sensitive legal processes, transparent and participatory rulemaking, reasonable proportionality in sanctions and audits, and fairness-oriented design of exemptions, credits, and procedures. By reframing taxation as an instrument of social justice rather than simply a fiscal mechanism, future Indonesian tax legislation can enhance legitimacy, strengthen voluntary compliance, and realize constitutional commitments to equity and public welfare in a sustainable and context-sensitive manner at the national level. Keywords: Tax Law; Fiscal Justice; Progressive Legal Theory; Legal Reform; Substantive Justice
Pengaruh Tradisi Civil Law Terhadap Reformasi Hukum Tata Negara di Indonesia Pasca Amandemen UUD 1945 Rosando, Rosando; Hoesein, Zainal Arifin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13336

Abstract

Amandemen konstitusi Indonesia telah menggeser sistem ketatanegaraan, hal ini memunculkan fenomena menarik dalam hukum tata negara Indonesia, yaitu terdapat pengaruh sistem Civil Law yang masih dominan. Tujuan penelitian ini adalah untuk mengetahui pengaruh tradisi Civil Law terhadap reformasi hukum tata negara Indonesia pasca amandemen Undang-Undang Dasar 1945. Jenis penelitian normatif dengan pendekatan perundang-undangan, filsafat, konseptual, histotis, dan analitis. Hasil penelitian menunjukan bahwa sistem Civil Law masih sangat dominan mempengaruhi ketatanegaraan Indonesia, terutama setelah amandemen, seperti membatasi kekuasaan Presiden dalam aspek hak proregatif hingga masa jabatannya, penguatan lembaga legislatif untuk memaksimalkan fungsi kontrol, fungsi anggaran, dan fungsi legislasinya, pembentukan lembaga peradilan konstitusional sebagai pengawal dan penerjemah konstitusi negara, serta penguatan sistem pengawasan etika dan perilaku hakim.
Supremasi Konstitusi dalam Indonesia dan Malaysia: Analisis Komparatif Terhadap Efektivitas Judicial Review dalam Menjaga Kepastian Hukum Pratama, Mochamad Fazri Rafli; Hoesein, Zainal Arifin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.15712

Abstract

Penelitian ini mengkaji supremasi konstitusi di Indonesia dan Malaysia melalui analisis komparatif terhadap efektivitas judicial review sebagai instrumen penting dalam menjaga kepastian hukum. Di Indonesia, UUD 1945 ditempatkan sebagai norma tertinggi yang ditegakkan secara kuat melalui kewenangan Mahkamah Konstitusi dalam menguji undang-undang. Sementara itu, Federal Constitution Malaysia berada dalam sistem monarki konstitusional yang memberikan ruang signifikan kepada parlemen dalam melakukan perubahan konstitusi, sehingga membatasi jangkauan judicial review oleh Federal Court. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perbandingan konstitusi untuk menilai bagaimana struktur politik dan desain lembaga peradilan memengaruhi efektivitas pengujian undang-undang di kedua negara. Hasil kajian menunjukkan bahwa model Indonesia lebih kokoh dalam menjaga supremasi konstitusi melalui mekanisme pengujian terpusat dan bersifat final, sedangkan Malaysia memiliki pola yang lebih fleksibel sehingga stabilitas norma hukum sangat dipengaruhi oleh dinamika legislatif. Temuan ini menegaskan bahwa keseimbangan antara kekuasaan politik dan independensi peradilan menjadi faktor kunci dalam menjaga konsistensi dan keberlangsungan konstitusi.
REGULATION AND VALIDITY OF UNDERAGE MARRIAGE IN THE PERSPECTIVE OF INDONESIAN CIVIL LAW Lindri Purbowati; Zainal Arifin Hoesein
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.231

Abstract

Underage marriage is a legal issue that still frequently occurs in Indonesia despite the existence of regulations on the minimum age for marriage. This study aims to analyze the regulation and validity of underage marriage in the perspective of Indonesian civil law and its legal implications for child protection. The research method used is normative empirical legal research with a regulatory and conceptual approach. The results of the study show that Law Number 16 of 2019 has set a minimum age for marriage for men and women, but the existence of a marriage dispensation mechanism provides legal space for underage marriage to occur. From a civil law perspective, such marriages are still considered valid if they obtain court permission and have the same civil law consequences as marriages in general. However, the practice of marriage dispensation still shows the weak application of the principles of child protection and substantive justice. Therefore, it is necessary to strengthen legal regulations and consider the best interests of the child in every marriage dispensation decision. Keywords: underage marriage; civil law; marriage dispensation.
Peran Living Law dalam Memperkuat Keberlakuan Hukum Positif di Tengah Heterogenitas Sosial Biem Triani Benjamin; Zainal Arifin Hoesein
Jurnal Pendidikan Kewarganegaraan Vol. 13 No. 1 (2026): Jurnal Pendidikan Kewarganegaraan
Publisher : Prodi PPKn FKIP Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jurnalpkn.v13i1.58764

Abstract

Perkembangan hukum di Indonesia menunjukkan adanya ketegangan antara norma formal yang bersifat positif dan nilai-nilai sosial yang hidup di masyarakat. Kondisi tersebut menuntut adanya pemahaman baru tentang bagaimana living law dapat memperkuat legitimasi dan efektivitas hukum positif. Studi bertujuan untuk menelaah secara sistematis peran living law dalam konteks pluralisme hukum Indonesia yang majemuk. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan panduan PRISMA, melalui penelusuran 65 literatur dari basis data Google Scholar, Scopus, DOAJ, dan Sinta, yang kemudian diseleksi menjadi 32 artikel inti untuk dianalisis secara tematik. Hasil penelitian menunjukkan empat temuan utama: (1) living law berfungsi sebagai refleksi nilai sosial dan budaya yang menjadi sumber legitimasi hukum; (2) terdapat ketegangan konseptual dan praktis antara hukum positif dan hukum adat; (3) integrasi nilai living law ke dalam kebijakan nasional dapat memperkuat keadilan substantif; dan (4) pluralisme hukum menghadirkan tantangan bagi harmonisasi sistem hukum modern. Kesimpulannya, pengakuan dan integrasi living law dalam sistem hukum nasional menjadi kunci untuk menciptakan hukum yang responsif, kontekstual, dan berkeadilan sosial di Indonesia.
Placement of Specialist Physicians in Indonesia’s Primary Health Centers: Policy Challenges and Reconstruction Strategies Ramlan, Ramlan; Hoesein, Zainal Arifin; Barthos, Megawati
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1444

Abstract

Community Health Centers (Pusat Kesehatan Masyarakat, or Puskesmas), as primary healthcare facilities, play a strategic role as gatekeepers within Indonesia’s national health system. However, the regulatory framework governing the placement of specialist physicians in Puskesmas has not been explicitly accommodated in existing health policies. This study aims to analyze the legal framework for the placement of specialist physicians in Puskesmas, identify structural, juridical, and implementation-related constraints, and formulate directions for a more adaptive and equitable policy reconstruction. This research employs a normative-empirical legal approach using qualitative methods. Data were collected through interviews with key stakeholders in the Special Capital Region of Jakarta (DKI Jakarta) and through a review of relevant legislation, policy documents, and scholarly literature. The data were analyzed using a descriptive-analytical approach. The findings reveal that the placement of specialist physicians in Puskesmas faces systemic challenges, including regulatory gaps, policy ambiguity, limited resources, and the absence of a coherent policy architecture to support the equitable distribution of medical personnel. Nevertheless, empirical evidence indicates that the presence of specialist physicians contributes significantly to improving diagnostic quality, enhancing the efficiency of the referral system, and strengthening public trust in primary healthcare services in Indonesia.
Rekonstruksi Norma Hukum Pengambilan Keputusan Medis Pada Bayi Periviabilitas: Perspektif Filsafat Hukum Dan Hak Asasi Manusia Di Indonesia Albert Prasetya; Zainal Arifin Hoesein
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4617

Abstract

Kemajuan teknologi perawatan intensif neonatal telah menggeser batas ambang viabilitas janin, sehingga bayi periviabilitas yang lahir pada usia kehamilan 22–25 minggu memiliki peluang untuk bertahan hidup. Namun, kondisi ini diiringi oleh tingginya risiko morbiditas jangka panjang dan ketidakpastian prognosis, yang menimbulkan dilema etik dan persoalan hukum dalam pengambilan keputusan medis. Di Indonesia, belum terdapat pengaturan hukum yang secara khusus mengatur tata laksana dan mekanisme pengambilan keputusan medis terhadap bayi periviabilitas, sehingga menimbulkan kekosongan norma (rechtvacuüm) dan ketidakpastian hukum bagi tenaga medis dan orang tua. Penelitian ini bertujuan untuk menganalisis pengambilan keputusan medis terhadap bayi periviabilitas dari perspektif filsafat hukum dan hak asasi manusia, serta merumuskan konstruksi norma hukum yang berkeadilan dalam sistem hukum kesehatan Indonesia. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Analisis dilakukan melalui kajian dilema etik-medis dan perspektif teori keadilan, hukum alam, dan utilitarianisme. Hasil penelitian menunjukkan bahwa perlindungan hak hidup bayi periviabilitas tidak dapat dipahami secara absolut sebagai kewajiban mempertahankan kehidupan biologis semata, melainkan harus ditempatkan dalam kerangka keadilan, rasionalitas, dan proporsionalitas. Oleh karena itu, penelitian ini merekomendasikan rekonstruksi norma hukum yang menekankan pengaturan prosedural pengambilan keputusan medis, penguatan mekanisme shared decision making, serta perlindungan hukum bagi tenaga medis dan orang tua guna mewujudkan kepastian hukum dan perlindungan hak asasi manusia secara seimbang.
Understanding The Ruling Of The Constitutional Court No: 90/PUU-XXI/2023 From A Civil Law And Common Law Perspective Endro Satoto; Zainal Arifin Hoesein
Jurnal Hukum dan Sosial Politik Vol. 2 No. 1 (2024): Februari: Jurnal Hukum dan Sosial Politik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jhsp-widyakarya.v2i1.2112

Abstract

To ensure legal certainty in a country, various countries in the world have different legal systems which are acclimated to the needs and characteristics of each country. In general, two legal systems are commonly applied, namely the civil law legal system and the common law legal system. The civil law system is a legal system that originates from mainland Europe and is based on Roman law with the main characteristic being the existence of a codification system of the main legal principles. The three primary features of civil law legal systems are codification, non-precedential judges, and an inquisitorial judiciary. Meanwhile, the common law system is a system that refers to customs in England that are not written down and which through judge decisions are then made legally binding. The choice of the legal system will affect the preparation of legal products and the results decided. The choice of legal system significantly impacts legal products produced, whether regulations or jurisprudence. Indonesia's recent Constitutional Court verdict (90/PUU-XXI/2023) is raising concerns over its legitimacy and potential impact on the country's legal framework. Further analysis and scrutiny are necessary.
Co-Authors Abdul Kadir Adillah Yuswanti Aga Kurniawan Agus Dastam Ahmad Redi, Ahmad Albert Prasetya Amstono, Indra Lutrianto Andin Wisnu Sudibyo Anugrah Pratama Apri Aji Setyawan Arif, Firman Arifudin Arifudin Aryanti, Meryy Bahrul Ulum BAMBANG SUJATMIKO Barthos, Megawati Biem Triani Benjamin Bratajaya, Maria Magdalena Astrina Chaeruddin, Dannie Chandra, Joemarthine Dedy Cahyadi, Dedy Desman, Yose Dicki Agri Kurniawan Donny Widianto EDI SARWONO Effendi, Lutfi Endro Satoto Erikha, Annisa Fathony, Muhamad Ferianasari, Ineke Winda Fernando, Agung Fikri, Abidin Fonda, Hanif Hamdi, Muhammad Arief Hardinata N, Anggiat Ris Harry Pasaribu, Fajar Ronal Hasmida Hutagalung, Tiur Hermawan, Didy Herni zubir Ichsan Maulana Iwansyah, Iwansyah Kartika, Ade Netra Karyono Karyono Lindri Purbowati Mangunsong, Togi Maruhum Marnija, Marnija Marquez, Neilpon Yulinar Marwa, Soffa Meida Rachmawati Meidiawaty, Fusia Muchtarom, Achmad Muhammad Halim, Muhammad Mustopa Mustopa Nasution, Izhar Zahri Noval, Cepi Novelino, Romadu Noviantini, Rika Nur Setiawan, Dwi Opsunggu, Eben Patar Pambudi, Pambudi Paputungan, Merdiansa Patar Opsunggu, Eben Petra Rebecca Pariela, Eunike Praja, Nucky Indra Prasetyo, Rahmad Pratama, Mochamad Fazri Rafli Purwanti, Nina Putri, Marcika Rizky Hidayah Rafi Akbar Wirawansyah rahardja, satria dwie Rahardjo, Anthony Ramlan, H. Relita Fitri, Selvi Ridwan Anthony Taufan Ridwan Syaidi Riyandra, Reza Rochmadi Rochmadi Rohmad Adi Yulianto Rosando, Rosando Safriansyah Yanwar Rosyadi Sagalane, Andra Bani Saleh, Abdurrahman Santoso, Adi Purnomo Saputra, Firman Sari, Amalia Sebastian, Rommy Setyawati, Niken Budi Siagian, Royan Sihotang, Muhenri Simanjuntak, Adolf Theodore B. Sumartono Sumartono Susi Dian Rahayu Syahputra, M. Arif Syamsiar, Syamsiar Wahyu Widodo Wibisono, Sonny Wicaksono, Anggi Wiweka Wiweka Yuliana Kemalasari, Ni Putu Yuwono, M. Sunandar Zakky, Moh Zulkarnain, Hadi