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Saputra, Tri Eka
Fakultas Hukum, Universitas Mega Buana Palopo
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Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System Saputra, Tri Eka; Prabowo, Rahmat Eko
Advances in Taxation Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v3i1.424

Abstract

Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax policies. Research Design and Methodology: The study employs a qualitative approach, using a Systematic Literature Review (SLR) to synthesize insights from recent theoretical and empirical studies. Integrating key findings from interdisciplinary research explores the relationship between tax justice perceptions, digitalization, financial literacy, and public trust in tax reforms. Findings and Discussion: The study reveals that perceptions of tax fairness significantly influence public trust and compliance. Distributive justice ensures equitable tax burdens aligned with economic capacity, while procedural justice emphasizes transparency and inclusive in policy implementation. Financial literacy moderates the relationship between perceived fairness and voluntary compliance, enhancing public understanding of taxation benefits. Digitalization offers efficiency but presents challenges of inclusivity, particularly for marginalized groups. The findings highlight the importance of tailoring reforms to socio-economic and cultural contexts to foster trust and acceptance. Implications: The study underscores the need for transparent, equitable, and inclusive tax policies. Policymakers should prioritize public education on financial literacy, ensure equitable digital tax systems, and promote participatory governance in tax reform processes. These measures will enhance compliance, strengthen public trust, and promote sustainable economic development. Future research should empirically validate these relationships and explore cross-country comparisons to deepen understanding of taxation dynamics.
Sosialisasi Peraturan Perundang-Undangan Terkait Dengan Kegiatan Usaha Budidaya Rumput Laut Attas, Nasrah Hasmiati; Saputra, Tri Eka; Nasir, Citra; Ichsan, Nursyamsi
Celebes Journal of Community Services Vol. 3 No. 1 (2024): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v3i1.1163

Abstract

Peraturan perundang-undangan di bidang usaha budidaya rumput laut memiliki peran yang penting dalam meningkatkan usaha para pelaku budidaya rumput laut. Peraturan ini mencakup izin usaha, prosedur pengelolaan perairan, dan aspek-aspek lain yang berkaitan dengan keberlanjutan usaha dan keberlanjutan lingkungan. Kegiatan sosialisasi peraturan perundang-undangan merupakan pendekatan proaktif untuk meningkatkan pemahaman dan kepatuhan pelaku usaha dalam kegiatan budidaya rumput laut. Kegiatan ini bertujuan untuk menyelidiki dampak dari kegiatan sosialisasi tersebut terhadap pemahaman peraturan, kepatuhan, dan keberlanjutan ekonomi dan lingkungan dalam sektor budidaya rumput laut. Hasil temuan dari pelaksanaan kegiatan yaitu: Peranan dari pemerintah meliputi pemberian kerbijakan berupa memberikan bantuan modal, mempermudah masyarakat untuk mendapatkan izin usaha serta mendapatkan bantuan bibit unggul dari pemerintahan setempat
Penggunaan Rekam Medis Elektronik dalam Mewujudkan Perlindungan Hukum Keamanan Data Pribadi Pasien: The Use of Electronic Medical Records in Realizing Legal Protection of Patient Personal Data Security Saputra, Tri Eka
Fundamental: Jurnal Ilmiah Hukum Vol. 13 No. 2 (2024): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v13i2.276

Abstract

Artikel ini mengeksplorasi peran rekam medis elektronik dalam upaya mewujudkankan perlindungan hukum mengenai keamanan data pribadi pasien. Unsur yang ada didalam rekam medis elektronik berupa data pribadi milik pasien yang sangat rentan atas penyalahgunaan data pribadi berbasis elektronik sehingga memerlukan kajian hukum untuk menjawab persoalan tersebut. Batasan dalam artikel ini adalah penggunaan rekam medis elektronik serta konseptual pemberian perlindungan hukum terhadap keamanan data pribadi pasien dalam penggunaan rekam medis elektronik. Metode penelitian yang digunakan dalam artikel ini adalah penelitian hukum normatif. Hasil penelitian ini menunjukan bahwa penggunaan rekam medis elektronik saat ini wajib diterapkan oleh pemberi fasilitas pelayanan kesehatan dengan memperhatikan keamanan, kerahasiaan, keutuhan, dan ketersediaan data rekam medis. Pemberian perlindungan hukumnya tetap memperhatikan Undang-Undang Perlindungan Data Pribadi serta Undang-Undang Informasi dan Transaksi Elektronik yang dalam penerapan ketentuan ini tidak dapat dilepaskan dari pemberlakukan pertanggung jawaban oleh pihak pemberi fasilitas pelayanan kesehatan ketika terjadi penyalahgunaan data rekam medik elektronik.
Implications of Taxation Cluster for the Improvement of Indonesian Economy in the Perspective of Omnibus Law Saputra, Tri Eka
Amsir Law Journal Vol 5 No 1 (2023): October (Special Issue: The Omnibus Law on Job Creation in the Perspective of the
Publisher : Faculty of Law, Institut Ilmu Sosial dan Bisnis Andi Sapada.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36746/alj.v5i1.297

Abstract

The focus of the study in this article is the existence of a taxation cluster in the copyright law with its formation using the omnibus law method. The use of the omnibus law method has the potential to overcome overlapping regulations, efficiency of regulatory changes, and overcome sectoral ego in legislation. This can be seen in the taxation cluster in the employment copyright law with several changes occurring in it. Despite public opinion about tax collection, the taxation cluster arrangement in the copyright law can have a positive impact on economic improvement through dividend tax exemptions and tax incentives for publicly listed companies. This article aims to answer the impact of the copyright law in improving the economy in Indonesia, as well as the implications of the taxation cluster in the omnibus law as an improvement in the Indonesian economy. The results of this study indicate that: The Taxation Cluster in the copyright law is a strategic step by the Government of Indonesia to improve the country’s economy. The taxation cluster changes in the law aim to strengthen the economic and financial sectors by simplifying tax regulations, encouraging investment, reducing the tax burden, and addressing investment barriers. Overall, the tax arrangements in the job creation law have great potential to drive economic growth, support national development, and strengthen Indonesia’s economic position if implemented effectively. ___ References Books with an author: Falak, Y. (2020). Sektor Perpajakan dalam UU Cipta Kerja: Perubahan Komprehensif untuk Kemudahan Berusaha; Di Balik Undang-Undang Cipta Kerja. Jakarta: Badan Kebijakan Fiskal-Kementerian Keuangan RI. Marzuki, P. M. (2005). Penelitian Hukum. Jakarta: Kencana Prenada. Pohan, C.A. (2018). Manajemen Perpajakan : Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT Gramedia Pustaka Utama. Suska. (2020). Mendukung Kemudahan Berusaha Melalui Penyesuaian Aturan PPN dalam Undang-Undang Cipta Kerja, (Di Balik Undang-Undang Cipta Kerja). Jakarta: Badan Kebijakan Fiskal-Kementerian Keuangan RI. Journal articles: Adiwijaya, A. J. S., Suryani, D., Komandoko, K., & Vijay, M. (2022). Urgensi Reformasi Undang-Undang tentang Pembentukan Peraturan Perundang-undangan sebagai Dampak Penerapan Konsep Omnibus Law di Indonesia. Jurnal Ilmiah Living Law, 14(2), 117-128. Aji, A. S., Setiono, J., & Santoso, B. (2022). Juridical Review of the Principles and Systems of Collecting Local Taxes in National Development. International Journal of Law and Politics Studies, 4(2), 51-58. Arham, S., & Saleh, A. (2019). Omnibus Law Dalam Perspektif Hukum Indonesia. Petitum, 7(2), 72-81. Asnawi, M. I. (2016). Implikasi Pengelolaan BUMN Persero dalam Kerangka Welfare State berdasarkan Mekanisme Perseroan Terbatas. Jurnal Hukum Samudra Keadilan, 11(1), 126-144. Faisol, I. A., & Rahmawati, E. (2022). Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan. InFestasi, 18(1), 76-87. Hamidi, J. (2011). Paradigma Baru Pembentukan dan Analisis Peraturan Daerah (Studi atas Perda Pelayanan Publik dan Perda Keterbukaan Informasi Publik). Jurnal Hukum Ius Quia Iustum, 18(3), 336-362. Handayani, T., & Abubakar, L. (2017). Perkembangan Hukum Sektor Jasa Keuangan Dalam Upaya Percepatan Pertumbuhan Ekonomi Nasional. DE LEGA LATA: Jurnal Ilmu Hukum, 2(2), 418-444. Harjono, D. K. (2020). Konsep Omnibus Law Ditinjau dari Undang Undang No. 12 Tahun 2011 tentang Pembentukan Peraturan Perundang Undangan. Jurnal Hukum To-ra, 6(2), 96-110. Lala, A., & Sudiharto, S. (2021). Urgency of the Omnibus Law Bill. Journal “Omnibus Law Opportunities and Challenges Towards Entrepreneurs and Labor: Comparative Review”, 1(1),77-84. Prabowo, A. S., Triputra, A. N., Junaidi, Y., & Purwoleksono, D. E. (2020). Politik Hukum Omnibus Law di Indonesia. Jurnal Pamator: Jurnal Ilmiah Universitas Trunojoyo, 13(1), 1-6. Purwanda, S., & Wulandari, A. S. R. (2023). Socio-Legal Studies: Methodical Implications of Legal Development in Indonesia. Al-'Adl, 16(2), 152-163. Rahman, M. S. (2018). Makna Filosofis Rechtstaat dalam Konteks Kebijakan Pembangunan Hukum di Indonesia. Meraja Journal, 1(2), 40-45. Ricky, R. (2023). Pengenaan Pajak Penghasilan Terhadap Warga Negara Asing yang Menjadi Wajib Pajak Dalam Negeri. Locus Journal of Academic Literature Review, 2(2), 126-144. Susdarwono, E. T., & Rizal, M. S. (2021). Praktik Omnibuslaw di Indonesia dilihat dari Segi Pembangunan Hukum Ekonomi. Journal of Law and Policy Transformation, 6(1), 90-100. Tresnajaya, R. T. J. (2021). Analisis Perubahan Ketentuan Subjek Pajak Orang Pribadi Pada Undang-Undang Cipta Kerja Terhadap Pajak Penghasilan Orang Pribadi dan Mobilitas Sumber Daya Manusia. Jurnal Pajak dan Keuangan Negara (PKN), 3(1), 98-111. Utomo, P. (2020). Omnibus Law: Dalam Perspektif Hukum Responsif. Nurani Hukum, 2(1), 33-41. Wijaya, S., & Sabina, D. I. A. (2021). Reformulasi Pengkreditan Pajak Masukan Pasca Omnibus Law. Jurnal Pajak Indonesia (Indonesian Tax Review), 5(1), 1-19. Yusliwidaka, A. (2022). Menakar Efektivitas Konsep Omnibus Law Dalam Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja di Masa Pandemi Covid-19. Jurnal Hukum Progresif, 10(2), 167-178.
Supervision of Subdistrict Heads as Temporary Deed Making Officials in the Indonesian Positive Law Perspective Saputra, Tri Eka; Rustan, Rustan
Golden Ratio of Law and Social Policy Review Vol. 3 No. 1 (2023): July - December
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grlspr.v3i1.287

Abstract

This article discusses supervision of the sub-district head as an official who makes temporary land deeds who violates statutory provisions. The aim is only to provide an overview of the supervision of sub-district heads carried out by the Board of Trustees and Supervisors of officials who make land deeds. The research method used in this article is normative legal research. The results of the research illustrate that supervision by the PPAT supervisory board and supervisors in carrying out guidance and supervision of PPATS, the supervision is not yet comprehensive. This is in Ministerial Regulation Number 2 of 2018, PPAT Guidance and Supervision has not been able to answer substantively regarding the guidance and supervision by PPATS where the position of a PPATS is ex officio so that the guidance and supervision both internally and externally carried out by the National Land Agency is only functional.
Penyuluhan Hukum Perlindungan Perempuan dan Anak Terhadap Dating Violence Ichsan, Nursyamsi; Attas, Nasrah Hasmiati; Saputra, Tri Eka; Nasir, Citra; Fausiah, Rafikah
Amsir Community Service Journal Vol 1 No 1 (2023): Februari
Publisher : Lembaga Penelitian dan Pengbdian Masyarakat (LP2M) Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62861/acsj.v1i2.328

Abstract

rogram pengabdian masyarakat dengan tema penyuluhan hukum perlindungan perempuan dan anak terhadap dating violence, sebagai upaya pencegahan secara preventif dari ketentuan hukum positif yang ada di Indonesia. Kegiatan ini diharapkan secara bertahap dan menyeluruh mencegah dan menimilasir terjadinya korban dating violence pada kalangan remaja di lingkungan masyarakat lokasi pengabidan. Tujuan pelaksanaan kegiatan ini adalah untuk meningkatkan pengetahuan dan kesadaran hukum masyarakat dan pemerintah daerah setempat dari segala bentuk akibat dari perilaku dating violence dan metode pencegahan Luaran Kegiatan ini adalah Peningkatan kesadaran hukum pemerintah daerah dan masyarakat.
EFFORTS TO OVERCOME- DIS-HARMONIZATION OF REGIONAL REGULATIONS TO REALIZE HARMONIOUS REGIONAL REGULATION Nasir, Citra; Attas, Nasrah Hasmiati; Saputra, Tri Eka; Susanto, Cristofer
International Journal of Business, Law, and Education Vol. 3 No. 2 (2022): 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.v3i2.471

Abstract

Every law formed should be consistentand harmonious with other laws and regulations, but it does not rule out possibility that laws and regulations turn out to be contrary to higher and / or equivalent law and regulation. For example, at the regional level, it is often found that the substance of local regulations is considered problematic so that it must be canceled or revised, so that strategic steps are neededin order to overcome this. Thisresearch aims to determine efforts to overcome disharmonization of regional regulations. The type of researchused is a normative legal research method with a statutory approach (statute approach) and a conceptual approach (conceptual approach), which is further analyzed deductively. The results of the research are an effort to overcome the disharmonization of regional regulations through preventive supervision in the formation carried out by the central government before local regulations are ratified and promulgated, in the form of facilitation and evaluation to ensure the formation of regional regulations has met good regional regulations. In the meantime, strict oversight is conducted on local regulations that have been enacted and hold legal authority. These regulations are subject to two types of supervision: internal supervision, which involves providing clarifications without the power to cancel but only making recommendations; and external supervision, which is carried out by the Supreme Court to annul the Bylaw.
The Effectiveness of The Settlement of Alleged Criminal Offences of Insult or Defamation Through Electronic Media with Restorative Justice at The Investigation Stage Heriyanto, Heriyanto; Saputra, Tri Eka; Ichsan, Nursyamsi; Susanto, Cristofer
International Journal of Business, Law, and Education Vol. 3 No. 2 (2022): 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.v3i2.474

Abstract

Restorative justice aims for legal settlement to create an agreement on the settlement of criminal cases. This research study aims to find the effectiveness of the settlement of alleged criminal offences of insult or defamation through electronic media at the investigation stage. This type of research is descriptive qualitative research using a combination approach between doctrinal (normative) and non-doctrinal (empirical) research. The results showed that the settlement of alleged criminal offences of insult or defamation through electronic media with restorative justice at the investigation stage has been effective. This is measured by the level of knowledge of Law Enforcement Officials and the public that has been sufficient and the dominant respondent considers that the justice of the victim can be fulfilled through restorative justice. However, there is still a need for regulations at the level of laws that can serve as guidelines for law enforcement officials in handling criminal cases.
Force Majeure In The Perspective Of The Concept Of Justice In Modern Business Contracts: A Study Of The COVID-19 Pandemic Tri Eka Saputra; Muh. Askaruddin Askaruddin; Nurul Qamar Nurul Qamar; Muhammad Kamal Muhammad Kamal
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 3 (2026): ARMADA : Jurnal Penelitian Multidisplin, March 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i3.1910

Abstract

This study is motivated by the tension between legal certainty and justice in the application of force majeure in modern business contracts during the COVID-19 pandemic, when force majeure clauses often fail to protect structurally weaker parties. This study aims to critically examine the concept, application, and interpretation of force majeure in the Indonesian contract law system and reconstruct it as an instrument for correcting injustice that is oriented towards balancing the interests of the parties. The research uses a normative legal method with a legislative and conceptual approach, relying on the analysis of primary, secondary, and tertiary legal materials collected through literature studies and analyzed qualitatively and prescriptively. The results show that force majeure in practice is more often operated as a formalistic exculpatory mechanism than as a means of fair risk redistribution, so that the burden of pandemic losses tends to be concentrated on small businesses and parties with weak bargaining positions. Through the integration of corrective and distributive justice theories, the principle of freedom of contract, good faith, and public policy in times of crisis, this study offers a layered interpretive framework that encourages renegotiation, proportional loss sharing, and protection of vulnerable parties. These findings imply the need to redesign force majeure clauses, strengthen the orientation toward justice in contract dispute rulings, and develop policies that synergize private contracts with social justice objectives. The agenda for further research remains open
Rethinking MSMEs Tax Exemptions in Indonesia: Force Majeure and Tax Justice During COVID-19 Tri Eka Saputra; Askari Razak
Journal of Judicial Review Vol. 28 No. 1 (2026): June 2026 (Articles in Press)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jjr.v28i1.12077

Abstract

This study aims to reassess tax exemption policies for Micro, Small, and Medium Enterprises (MSMEs) during the COVID-19 crisis in Indonesia within the framework of fiscal justice principles and the doctrine of force majeure. Employing a purely normative legal research method, with statutory and philosophical approaches, this research analyzes the prevailing tax law norms, the potential integration of force majeure into the taxation legal system, and the urgency to reconstruct a more responsive principle of tax justice during national emergencies. The key findings indicate that tax incentive policies for MSMES remain sectoral in nature, rely solely on administrative approaches, and have yet to fully adopt force majeure as a legal foundation for granting fiscal relief. The concept of tax justice grounded in public law principles and legal responsiveness must be advanced to shape a more adaptive and equitable tax system. This study has implications for strengthening the national tax regulatory framework, particularly in developing crisis-responsive policies based on substantive justice, and opens the path for new legislation that clarifies the scope and operationalization of force majeure within the fiscal context.
Co-Authors Abbas Amdaryono Saputra Askari Razak Citra Nasir Fausiah, Rafikah Geizy Azhari Putri Gilang, Abbas Heriyanto Heriyanto Ibbank Ilyas Megawati Barthos Muh. Askaruddin Askaruddin Muhammad Kamal Muhammad Kamal Nasrah Hasmiati Attas Nina Purwanti Nurul Qamar Nurul Qamar Prabowo, Rahmat Eko Putri, Geizy Azhari Rahmat Eko Prabowo Rustan, Rustan Susanto, Cristofer