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All Journal PALAR (Pakuan Law review) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Rojikin, Umar
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Law, Crime, Criminology & Criminal Justice

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TINJAUAN YURIDIS TERHADAP IMPLEMENTASI PAJAK PROGRESIF PADA SISTEM PERPAJAKAN DI INDONESIA Rojikin, Umar; Padhilah, Piqi Rizki; Najmudin, Nandang
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.631

Abstract

The implementation of progressive taxation within Indonesia’s tax system is a state initiative aimed at realizing social justice by levying taxes based on the taxpayer's economic capacity. Progressive tax imposes increasing rates in line with rising income, or the number of taxable objects owned, meaning that high-income individuals are taxed more than those with lower incomes. This concept is applied to various tax types, including Income Tax (PPh) and Motor Vehicle Tax (PKB), both of which are regulated under national legislation such as Law Number 36 of 2008 on Income Tax and Law Number 28 of 2009 on Regional Taxes and Regional Levies. This study aims to analyze the legal foundations and underlying principles of the progressive tax system in Indonesia. The research method used is a normative juridical review, which involves examining relevant statutory regulations, legal literature, and official legal documents. The findings indicate that the implementation of progressive taxation aligns with the principles of justice and legality within tax law. Furthermore, this policy supports the goals of income redistribution and strengthens the role of the state in establishing a fair, transparent, and accountable tax system. Therefore, progressive tax serves not only as a revenue collection mechanism but also as a crucial instrument of social policy.
PENGATURAN IZIN HAK PENGELOLAAN HUTAN MENURUT HUKUM PERDATA DAN HUKUM ISLAM Padhilah, Piqi Rizki; Rojikin, Umar; Yusup, Deni K.; Astarudin, Tatang
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.642

Abstract

This article aims to analyze the regulation of forest management rights permits according to civil law and Islamic law in Indonesia. The focus of this study is on the challenges faced by indigenous peoples in recognizing forest rights, as well as the differences in approach between the two legal systems. This issue is considered relevant because the conflict between economic interests and environmental protection is increasing. The research method used is a qualitative approach with in-depth interviews, participatory observation, and document analysis. The results of the study indicate that the integration of Islamic legal values ??and local community participation can improve the sustainability of forest management. The implication of this finding is the need for more inclusive and equitable policies in natural resource management.
Use Of Firearms By Police Forces In The Perspective Of Legal Sociology: A Study On Violence Control And Human Rights Padhilah, Piqi Rizki; Rojikin, Umar; Saebani, Beni Ahmad
PALAR (Pakuan Law review) Vol 11, No 1 (2025): Volume 11, Number 1 January-March 2025
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v11i1.12016

Abstract

AbstractThe use of firearms by police officers is a complex issue that intersects the necessity of maintaining public security with the obligation to uphold human rights. This study explores the legal and sociological perspectives on the use of force, particularly firearms, by law enforcement officers in controlling violence and addressing human rights concerns. The analysis employs a literature review method, examining various legal frameworks, academic studies, and case studies. The findings reveal that while regulations such as Chief of Police Regulation No. 1 of 2009 provide a legal foundation, implementation in the field often deviates from the principles of proportionality and human rights respect. This highlights the need for comprehensive reforms in policy, monitoring, and training to ensure that law enforcement actions align with justice and human rights standards. This study underscores the importance of integrating sociological insights into the legal framework to achieve balanced law enforcement practices. Keywords : Firearms; Sociology of law; Human rights; Violence control; Police regulation. 
Co-Authors Astarudin, Tatang Nandang Najmudin Padhilah, Piqi Rizki Saebani, Beni Ahmad Yusup, Deni K.