Bambang Tri Bawono
Faculty of Law, Universitas Islam Sultan Agung, Semarang

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The Impact of Islamic Economics Principles on the Tax Compliance Payment Entertainment Policy Bambang Tri Bawono; Abdul Kadir Jaelani; Rian Saputra; Bobur Baxtishodovich Sobirov; Gaini Mukhanova
JURIS (Jurnal Ilmiah Syariah) Vol 23, No 1 (2024)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/juris.v23i1.12182

Abstract

Surakarta City Government has established various entertainment tax rate policies; however, entertainment taxpayers must still comply with these policies. This research examines and analyzes the impact of Islamic economics principles on the tax compliance payment entertainment policy. This research is normative research equipped with interviews. This research uses descriptive secondary data. The research results show that, first, the level of tax compliance in paying massage parlor and SPA entertainment taxes in Surakarta City differs from Islamic economics principles. At the same time, the causal factor is the minimal participation of taxpayers in formulating entertainment tax rate policies. Second, the Surkarta City government has a role in increasing tax compliance in massage parlors. SPA Entertainment is maximizing the imposition of sanctions, supervision, outreach, and providing applications that make tax services easier.
[Manuscript Correction]-Indonesia’s Palm Oil Plantation Regulations for Promoting Community Protection and Justice Dedi Wahyudi; Bambang Tri Bawono; Bahtiyar Efendi
Contrarius Vol. 2 No. 3 (2026): Contrarius
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/contrarius.v2i3.296

Abstract

The expansion of palm oil plantations in Indonesia has generated complex legal issues related to community protection around Cultivation Rights areas, land tenure conflicts, and the effectiveness of justice mechanisms in natural resource governance. Although agrarian, plantation, environmental, and human rights regulations formally recognise community protection, empirical evidence shows recurring agrarian conflicts and unequal benefit distribution. This study aims to: (1) analyse legal instruments governing community protection in palm oil plantation management; (2) evaluate the effectiveness of justice mechanisms and the role of state institutions in regulatory enforcement; and (3) formulate justice-based regulatory reconstruction through an international comparative approach. This research applies an empirical juridical method with a socio-legal approach, combining statutory analysis and fieldwork conducted in the operational areas of PT Agri Andalas, PT Bio Nusantara Teknologi, and PT Pamor Ganda in Bengkulu Province. The analysis applies Rawl’s distributive justice, the social function of land rights, and law as social engineering. The findings show that Indonesia faces a legal gap between regulation and implementation, marked by administrative legality dominance, fragmented institutions, and procedural participation. Although justice mechanisms formally exist, unequal access limits the availability of substantive remedies. Comparative insights from the Netherlands, Canada, and Norway emphasise integrated governance, binding community consent, transparency, and restorative grievance systems. Strengthening community protection, therefore, requires shifting from administrative legality toward social legitimacy and distributive justice through institutional integration and stronger enforcement.