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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 Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Mohuyula : Jurnal Pengabdian Kepada Masyarakat
Fithriatus Shalihah
Universitas Ahmad Dahlan
Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Legal Discovery in Indonesia’s Tax Dispute Framework Efendi Ibnususilo; Fithriatus Shalihah; Nisa Istiani; Faiqah 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

This study analyzes the normative disharmony among the Tax Court Law, the Judicial Power Law, and the General Provisions and Tax Procedures Law (KUP Law) and examines its implications for the independence and institutional authority of the Tax Court in Indonesia. The inconsistency among these statutory instruments generates juridical uncertainty concerning the structural position of the Tax Court within the national judicial system and obscures the proper framework for institutional oversight. This research aims to assess the existing tax dispute resolution system and to formulate institutional reform proposals through a comparative evaluation of tax adjudication models in the United States, Australia, and Russia. Employing normative legal research, this study applies legislative, conceptual, and comparative approaches to examine statutory coherence and institutional design. The findings demonstrate that, first, dual supervision by the Supreme Court and the Ministry of Finance constrains the structural independence of the Tax Court; second, procedural limitations, including case accumulation, extended adjudication timelines, significant litigation costs, and restricted regional accessibility, reduce the effectiveness of dispute resolution; and third, the absence of a structured Alternative Dispute Resolution framework limits procedural flexibility and institutional responsiveness. Based on these findings, this study argues that placing the Tax Court fully under the authority of the Supreme Court and institutionalizing Alternative Dispute Resolution mechanisms would strengthen judicial independence, improve procedural efficiency, and enhance public confidence in the national tax adjudication system.
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 Faiqah Nur Azizah Gatot Sugiharto, Gatot Haura Salsabiela El Sabrina Nazar Imam Riadi Immawan Wahyudi Imtikhan Anas Shob’ron Irman Irman Lubna Aqiela Nazar 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 Prasetyaningrum, Putri Taqwa Rajali H. Aji Robiin, Bambang Shob’ron, Imtikhan Anas Siti Alviah Siti Zuliyah Suryadi Suryadi