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All Journal Yustisia FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Hukum Novelty UIR LAW REVIEW Journal of Indonesian Legal Studies Jurnal Selat Substantive Justice International Journal of Law JOURNAL EQUITABLE JUSTISI JHCLS Ahmad Dahlan Legal Perspective
Fithriatus Shalihah
Universitas Ahmad Dahlan
Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Discovery in Indonesia’s Tax Dispute Framework Efendi Ibnususilo; Fithriatus Shalihah; Nisa Istiani; Faqiah Nur Azizah
Journal of Human Rights, Culture and Legal System Vol. 5 No. 1 (2025): Journal of Human Rights, Culture and Legal System
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jhcls.v5i1.496

Abstract

There exists a normative disharmony between the Tax Court Law, the Judicial Power Law, and the General Provisions and Tax Procedures (KUP) Law, which adversely affects the independence and authority of the Tax Court in adjudicating tax disputes. This legal inconsistency generates juridical uncertainty regarding the Tax Court’s position within the Indonesian judicial system and the mechanisms for oversight of its decisions. This research aims to evaluate the current tax dispute framework in Indonesia and explore potential reforms by comparing the systems in the United States, Russia, and Australia. The research utilizes a This research is a normative legal research using a legislative, conceptual and comparative approach.  The study reveals that the independence of Indonesia’s Tax Court is weakened by dual oversight from the Supreme Court and the Ministry of Finance. Despite reforms aimed at improving autonomy, challenges such as case backlogs, prolonged proceedings, high litigation costs, and limited regional access remain. These findings highlight the urgent need for systemic reform. Drawing on international examples from the United States, Australia, and Russia, the integration of Alternative Dispute Resolution (ADR) mechanisms could significantly improve efficiency, fairness, and public trust in the tax system. Aligning the Tax Court fully under the Supreme Court and adopting ADR would strengthen institutional integrity.
ASEAN’s Migrant Rights Policy Dilemma and Deadlock on Migrant Worker Protection Agusmidah, Agusmidah; Martono Anggusti; Fithriatus Shalihah; Rajali H. Aji; Abdulrahman Sama-Alee
Journal of Human Rights, Culture and Legal System Vol. 5 No. 3 (2025): Journal of Human Rights, Culture and Legal System
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jhcls.v5i3.581

Abstract

Remittances generated by migrant workers, particularly those from Indonesia, play a significant role in supporting the economic stability of households and national economies. However, the magnitude of these contributions contrasts sharply with the limited legal and social protection available to migrant workers. This research examines the key factors underlying the persistent impasse in migrant worker protection policies within ASEAN and explores potential strategies for improvement through a comparative assessment of the European Union experience. Using normative juridical methods that combine conceptual, regulatory, and comparative analyses, the study evaluates ASEAN legal instruments and compares them with the European Union framework for protecting migrant workers. The analysis identifies three main causes of policy stagnation in ASEAN. First, the region lacks binding obligations that require member states to adopt uniform minimum standards. Second, existing enforcement mechanisms are weak and do not ensure consistent implementation. Third, member states resist the establishment of supranational authority, limiting opportunities for stronger regional governance. Despite these challenges, functional adaptation through the selective adoption of European Union practices offers viable options, including harmonizing minimum standards, establishing regional complaint procedures, and facilitating the portability of social rights. The research concludes that a gradual and priority based approach, especially for high risk sectors, can enhance migrant worker protection while remaining consistent with the principles of the ASEAN Way.
Co-Authors Abdulrahman Sama-alee Agusmidah Agusmidah Alviah, Siti Damarina, Retno Efendi Ibnususilo Elda Octivia, Annisa Faqiah Nur Azizah Gatot Sugiharto, Gatot Immawan Wahyudi Imtikhan Anas Shob’ron Irman Irman Martono Anggusti Marwa, Muhammad Habibi Miftakhul Megawati - Muhammad Nur Muhammad Nur Muhammadi, Fauzan Nanda Ayu Lestari Nazar, Haura Salsabiela El Sabrina Nisa Istiani Oksep Adhayanto Rajali H. Aji Shob’ron, Imtikhan Anas Siti Alviah Siti Zuliyah Suryadi Suryadi