Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Rule of Law Studies Journal
Isharyanto Isharyanto
Universitas Sebelas Maret Surakarta, Indonesia
Humanities Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Normative Review of Legal Authority and Certainty in Land Tax Determination Based on NJOP in Indonesia Abdullah Jamaludin; Hari Purwadi; Isharyanto Isharyanto
Rule of Law Studies Journal Vol. 1 No. 2 (2025): Rule of Law Studies Journal
Publisher : CV. Dyoqu Publishing and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/rolsj.v1i2.66

Abstract

Background:Disparities in land taxation frequently emerge in Indonesia, triggered by differing valuation practices between local fiscal authorities and national tax offices. The application of NJOP as the tax base often clashes with actual sale values, generating uncertainty in legal interpretation. Aims:This paper investigates the extent of legal authority held by local governments in imposing taxes on land transactions using NJOP as a benchmark. It also explores the implications for legal clarity and the rights of taxpayers amid conflicting institutional assessments. Method:Utilizing a normative legal framework, this study engages in statutory and conceptual analysis. Data were obtained from statutory regulations and scholarly sources to examine the alignment of valuation practices with principles of fairness, legal authority, and taxpayers’ protection under Indonesian tax law. Result:The analysis uncovers overlapping mandates between regional and central agencies, leading to ambiguity in land value assessment. While NJOP is recognized in law, its rigid application without reference to actual transaction prices can erode the fairness of taxation and compromise legal assurance. The lack of unified regulatory standards exacerbates confusion for both taxpayers and institutions. Conclusion:A coherent legal structure is essential to synchronize valuation principles in land taxation. Establishing clearer institutional boundaries and reaffirming legal certainty are vital steps to ensure equitable tax enforcement in property transactions. dministrasi negara.
Democracy and the Political Rights of Former Prisoners in Indonesia: A Legal Perspective Alfian Widyatama; Isharyanto Isharyanto; Adriana Grahani Firdausy
Rule of Law Studies Journal Vol. 1 No. 3 (2025): Rule of Law Studies Journal
Publisher : CV. Dyoqu Publishing and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/rolsj.v1i3.93

Abstract

Background; Debate persists over whether former prisoners may stand in Indonesia’s local elections; Constitutional Court Decision No. 42/PUU-XIII/2015 reshapes the line between electoral integrity and rights protection. Aims; To unpack the Court’s reasoning and assess how it protects ex-prisoners’ political rights while maintaining the credibility of local democratic contests. Methods; Normative juridical study employing doctrinal analysis of the 1945 Constitution, pertinent statutes, and Decision No. 42/PUU-XIII/2015, read alongside scholarly commentary and case-based interpretation. Result; The Court positions political participation as a basic right that cannot be curtailed arbitrarily, yet allows narrowly tailored, proportionate limits to deter abuse and uphold ethical governance. The ruling refines candidacy criteria, improves legal certainty, and aligns practice with justice, proportionality, and inclusive democracy. Conclusion; By recognizing conditional eligibility for ex-prisoners, the Court advances democratic inclusion without diluting electoral standards, offering a pragmatic constitutional pathway for balancing rights and good governance in Indonesia’s local elections.
Co-Authors Abdullah Jamaludin Adriana Grahani Firdausy Alfian Widyatama Hari Purwadi