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All Journal Jurnal Legalitas UNISKA LAW REVIEW Journal La Sociale
Pratama, Topan Yulia
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal La Sociale

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Reconstruction of the ASN Managerial Position System: A Legal Study of the Merit System and Structural Anti-Corruption Strategy in ASN Law No. 20 of 2023 Chaliati Dewi, Tutik Mahanani Umi; Virdaus, Saivol; Pratama, Topan Yulia
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

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Abstract

This study aims to analyze the reconstruction of the State Civil Apparatus (ASN) position system from the perspective of administrative law as a strategy for preventing structural corruption, with a particular emphasis on the provisions of Law Number 20 of 2023 on ASN. The research employs a normative juridical method with statutory and conceptual approaches, supported by literature reviews and institutional reports. The analysis is grounded in administrative law theory (principles of legality, accountability, and merit), the rule of law, good governance, and structural anti-corruption theory. The findings reveal that although the merit system is normatively accommodated in Articles 13–18, its implementation continues to face serious deviations, including political interference, weak evaluation mechanisms, and the absence of clear rules on term limits. These conditions perpetuate bureaucratic patronage and create opportunities for structural corruption. This study proposes four reconstructive measures: (1) the issuance of implementing regulations concerning performance evaluation and term limitations; (2) the application of open merit-based assessments for all structural positions; (3) the institutional and executorial strengthening of the ASN Commission (KASN) and the National Civil Service Agency (BKN); and (4) the optimization of whistleblowing systems. These recommendations are expected to serve as legal and institutional instruments to strengthen the integrity, accountability, and professionalism of the bureaucracy, while closing loopholes for structural corruption in the governance of ASN positions.
A Vacuum of Norm in the Extension of the 0.5% Final Income Tax Rate for MSMEs: A Legal Analysis of the Principle of Legal Certainty in the Taxation System Andriyana, Hendra; Hasibuan, Ali Huristak Hartawan; Pratama, Topan Yulia
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.2886

Abstract

The Final Income Tax (PPh Final) policy of 0.5% for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia serves as a fiscal strategy aimed at simplifying tax administration and enhancing voluntary compliance. However, a legal issue has emerged approaching early 2025, when the validity period of the 0.5% final tax rate under Government Regulation (PP) No. 23 of 2018 expires, while its successor, PP No. 55 of 2022, does not provide any transitional mechanism or explicit extension clause. The absence of a normative framework to regulate this situation has resulted in a legal vacuum (rechtvacuum), creating legal uncertainty and potentially violating the principle of tax legality. This study aims to juridically analyze the legal vacuum in the extension of the 0.5% Final Income Tax rate for MSMEs and to evaluate its implications on legal certainty and taxpayers’ rights protection. The research employs a normative legal method using statutory, conceptual, and historical approaches, supported by relevant primary and secondary legal materials. The findings reveal that the absence of transitional regulation has led to administrative confusion, unequal tax treatment, and a decline in public trust toward the tax authority. The inconsistency between public policy announcements and formal regulations indicates a weakness in normative control within Indonesia’s tax system. Therefore, immediate regulatory intervention in the form of formal written rules is required to ensure legal certainty, prevent maladministration, and maintain the legitimacy of the national tax regime.
Co-Authors Andriyana, Hendra Chaliati Dewi, Tutik Mahanani Umi Hasibuan, Ali Huristak Hartawan Kurniawan, Dimas Tri Virdaus, Saivol