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All Journal JUDGE: Jurnal Hukum Journal of Innovative and Creativity Asian Journal of Social and Humanities
Rahardjo, Anthony
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Dynamics of the Development of Mineral and Coal Mining Legal Policy Management by Regional Governments Rahardjo, Anthony; Herman, KMS
Asian Journal of Social and Humanities Vol. 3 No. 10 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i10.570

Abstract

This research aims to analyze the dynamics of mining policy in Indonesia from the colonial era to the modern era, focusing on regulatory changes, their impact on the national and regional economies, and the challenges in managing mining resources. The research method used is a normative juridical method with a legislative approach (statute approach) and a historical study involving an analysis of various legal regulations, from the Indische Mijnwet 1899 to the latest Minerba Law. The results show that Indonesia’s mining policies have undergone significant changes, from colonial exploitation that benefited the Dutch East Indies government, to post-independence nationalization facing technological and capital limitations, and to openness to foreign investment during the New Order era, which accelerated the growth of the mining industry but led to regional economic imbalances and environmental degradation. Reform brought decentralization of authority to regional governments, which, on one hand, increased local revenues but also caused governance issues due to weak oversight. To address this, the government regained full control over the mining sector through the Minerba Law to ensure effective management and legal certainty for investors. However, the main challenge still faced is how to balance national interests, regional welfare, and environmental sustainability so that mining resources can be managed fairly and sustainably.
Dynamics of the Development of Mineral and Coal Mining Legal Policy Management by Regional Governments Rahardjo, Anthony; Herman, KMS
Asian Journal of Social and Humanities Vol. 3 No. 10 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i10.570

Abstract

This research aims to analyze the dynamics of mining policy in Indonesia from the colonial era to the modern era, focusing on regulatory changes, their impact on the national and regional economies, and the challenges in managing mining resources. The research method used is a normative juridical method with a legislative approach (statute approach) and a historical study involving an analysis of various legal regulations, from the Indische Mijnwet 1899 to the latest Minerba Law. The results show that Indonesia’s mining policies have undergone significant changes, from colonial exploitation that benefited the Dutch East Indies government, to post-independence nationalization facing technological and capital limitations, and to openness to foreign investment during the New Order era, which accelerated the growth of the mining industry but led to regional economic imbalances and environmental degradation. Reform brought decentralization of authority to regional governments, which, on one hand, increased local revenues but also caused governance issues due to weak oversight. To address this, the government regained full control over the mining sector through the Minerba Law to ensure effective management and legal certainty for investors. However, the main challenge still faced is how to balance national interests, regional welfare, and environmental sustainability so that mining resources can be managed fairly and sustainably.
Efektivitas Mekanisme Penyelesaian Sengketa Pajak di Indonesia dalam Perspektif Perbandingan Hukum dengan Sistem Common Law Rahardjo, Anthony; Arifin Hoesein, Zainal
Judge : Jurnal Hukum Vol. 6 No. 04 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i04.1801

Abstract

Penelitian ini menganalisis efektivitas mekanisme penyelesaian sengketa pajak di Indonesia melalui perspektif perbandingan hukum dengan sistem Common Law. Indonesia, sebagai negara dengan tradisi Civil Law, menekankan prosedur formal dan kepatuhan administratif dalam penyelesaian sengketa pajak, namun menghadapi tantangan berupa birokrasi panjang, lama waktu penyelesaian, dan kompleksitas kasus yang semakin meningkat, termasuk transaksi internasional dan transfer pricing. Sementara itu, sistem Common Law menekankan fleksibilitas hukum melalui preseden, peran hakim yang aktif, dan mekanisme penyelesaian sengketa awal melalui mediasi dan dispute resolution. Penelitian ini membahas perbedaan prinsip dasar hukum, mekanisme administrasi dan peradilan, peran lembaga dan hakim, karakteristik sengketa, serta kelebihan dan kelemahan masing-masing sistem. Hasil penelitian menunjukkan bahwa Indonesia dapat meningkatkan efektivitas penyelesaian sengketa pajak dengan mengadopsi praktik terbaik Common Law, termasuk penerapan preseden, penyederhanaan prosedur administrasi, penguatan kapasitas pengadilan pajak, dan pengembangan mekanisme mediasi, sambil tetap mempertahankan prinsip dasar Civil Law. Pendekatan ini diharapkan dapat mempercepat proses penyelesaian sengketa, meningkatkan kepatuhan wajib pajak, dan memperkuat kepercayaan publik terhadap sistem hukum pajak nasional.
Efektivitas Mekanisme Penyelesaian Sengketa Pajak di Indonesia dalam Perspektif Perbandingan Hukum dengan Sistem Common Law Rahardjo, Anthony; Hoesein, Zainal Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menganalisis efektivitas mekanisme penyelesaian sengketa pajak di Indonesia melalui perspektif perbandingan hukum dengan sistem Common Law. Indonesia sebagai negara yang berakar pada tradisi Civil Law menekankan prosedur formal dan kepatuhan administratif dalam penyelesaian sengketa pajak. Namun demikian, sistem ini menghadapi berbagai tantangan seperti birokrasi yang panjang, waktu penyelesaian yang lama, serta meningkatnya kompleksitas perkara, termasuk transaksi internasional dan isu transfer pricing. Sebaliknya, sistem Common Law menekankan fleksibilitas hukum melalui preseden, peran aktif hakim, serta mekanisme penyelesaian dini seperti mediasi dan penyelesaian sengketa alternatif (Alternative Dispute Resolution). Penelitian ini membahas prinsip-prinsip hukum yang mendasar, mekanisme administratif dan yudisial, peran lembaga dan hakim, karakteristik sengketa, serta kelebihan dan kelemahan masing-masing sistem. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil penelitian menunjukkan bahwa Indonesia dapat meningkatkan efektivitas penyelesaian sengketa pajak dengan mengadopsi praktik terbaik dari sistem Common Law, termasuk penerapan preseden hukum, penyederhanaan prosedur administratif, penguatan kapasitas peradilan pajak, serta pengembangan mekanisme mediasi, tanpa mengabaikan prinsip-prinsip dasar Civil Law. Pendekatan ini diharapkan dapat mempercepat proses penyelesaian sengketa, meningkatkan kepatuhan wajib pajak, serta memperkuat kepercayaan publik terhadap sistem hukum perpajakan nasional.
Co-Authors Herman, KMS Zainal Arifin Hoesein