Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Social Service and Research
Bambang Soesatyo
Universitas Borobudur, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Institutional Repositioning of the Tax Court Post-Constitutional Court Decision Number 26/PUU-XXI/2023 Juwari Eddy Winarto; Bambang Soesatyo
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1410

Abstract

Article 5 paragraphs (1) and (2) of Law Number 14 of 2002 concerning the Tax Court provides that: (1) technical judicial supervision of the Tax Court is carried out by the Supreme Court; and (2) organizational, administrative, and financial management of the Tax Court is carried out by the Ministry of Finance. As a result, the oversight of the Tax Court operates under a dual oversight system (two-roof system). The Constitutional Court Decision Number 26/PUU-XXI/2023, dated May 25, 2023, represents a significant milestone in the development of constitutional law and tax law in Indonesia. This ruling asserts that the organizational, administrative, and financial management of the Tax Court under the Ministry of Finance is unconstitutional and conflict withs the principle of an independent judiciary as enshrined in the 1945 Constitution of the Republic of Indonesia. According to the Justices, such management must be transferred to the Supreme Court no later than December 31, 2026. This article seeks to analyze and propose the institutional model for the Tax Court following the Constitutional Court's decision specifically, whether the Tax Court will remain a standalone appellate court with the competence to adjudicate tax disputes as it currently exists, or whether it will be integrated into the High Administrative Courts (PT TUN). This article employs a normative legal research method, through statutory, conceptual, and comparative legal methodologies. The research is based on the Tax Court Law, the Administrative Court Law, and the existing judicial framework in Indonesia.
Reconstruction of the Concept of Legal Liability for Losses Caused by Autonomous Artificial Intelligence Systems Chitto Cumbhadrika; Bambang Soesatyo
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1418

Abstract

The rapid development of autonomous artificial intelligence (AI) systems through machine learning and self-learning algorithms has challenged the traditional fault-based civil liability framework in Indonesia. Classical liability constructs assume that harm can be traced to human intent or negligence, yet autonomous AI can generate unpredictable outcomes without direct human control. This normative juridical study aims to analyze the inadequacy of Indonesian legal norms in attributing responsibility for damages caused by autonomous AI systems and to formulate a more adaptive liability reconstruction model. The research applied a statutory and conceptual approach, examining Articles 1365–1367 of the Civil Code, Law No. 8 of 1999 on Consumer Protection, Law No. 11 of 2008 on Electronic Information and Transactions, and relevant scholarly literature. Data were analyzed through qualitative content analysis, comparing Indonesian legal provisions with international risk-based liability models, and reconstructing a coherent framework for high-risk autonomous AI. The findings reveal that fault-based liability is insufficient for AI ecosystems involving multiple actors and probabilistic decision-making, creating gaps in accountability and victim protection. The study proposes a risk-based liability model integrating strict liability for high-risk AI, joint and several liability, mandatory insurance, burden of proof reversal, and algorithmic transparency. This model is expected to enhance legal certainty, strengthen victim protection, and provide a regulatory foundation for responsible AI governance in Indonesia.
Co-Authors Chitto Cumbhadrika Juwari Eddy Winarto