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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Semarang State University Undergraduate Law and Society Review Fairness and Justice
Moh Imam Gusthomi
Universitas Negeri Semarang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Position of the Constitutional Court in Strengthening the Democratic System Moh Imam Gusthomi; Daud Renata Candra Ramadan; Anis Widyawati; Zulfa Rena Wijayanti; Adiba Ro’uf Danur Islam
Semarang State University Undergraduate Law and Society Review Vol. 5 No. 2 (2025): July-December, 2025
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lsr.v5i2.24679

Abstract

The Constitutional Court is one of the institutions that had an important role in strengthening the democracy. This institution is not only tasked with testing the law on the 1945 Constitution of the Republic of Indonesia, but also as a guardian of democratic values and constitutionality in various state policies. This study aims to explore more deeply how the Constitutional Court lives its functions in building a healthy, stable, and fair democratic system. In many cases, the Constitutional Court has become the last place for citizens in fighting for their rights that are considered neglected by existing regulations. Some important decisions that have been issued show their alignments on the protection of human rights and social justice, which is a pillar of democracy itself. The Constitutional Court also performed the function as a counterweight in the Trias Politica system, especially in setting the potential for abuse of power from the executive institution and legislative. In this case, the Court is not only reactive to the application, but also shows a proactive attitude in maintaining constitutional values so as not to be violated by the authorities. The methods used in this study are normative research with statutory and conceptual approaches and literature studies. The existence of the Constitutional Court is not just a symbol of law, but also an essential control tool in creating political balance, ensuring people's participation, and maintaining democracy in the midst of challenges that are changing. The Constitutional Court plays a central role in strengthening the constitutional democratic system in Indonesia. In this system, which emphasizes the supremacy of the constitution, the protection of human rights, the separation of power and the organization of democratic elections, the Constitutional Court acts as the guardian of the constitution and balancing of state power.
Penegakkan Pengawasan Peradilan Tata Usaha Negara Terhadap Proses Eksekusi Putusan Tata Usaha Negara Salsabila Shafa Khairunnisa; Faiqotus Silvia; Moh Imam Gusthomi
Fairness and Justice: Jurnal Ilmiah Ilmu Hukum Vol. 23 No. 1 (2025): Fairness And Justice
Publisher : ‎Fakultas Hukum Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/fairness.v23i1.3439

Abstract

Adanya Pengadilan Tata Usaha Negara pada sistem peradilan di Indonesia merupakan bentuk dari kepedulian Negara untuk memberikan kepastian hukum kepada masyarakat supaya bisa mendapatkan hak-hak nya sebagai warga negara demi terciptanya keharmonisan, keselarasan, dan keseimbangan di Indonesia. Tetapi, walaupun prosedur dan tahapan eksekusi telah dilakukan, eksekusi terhadap putusan Pengadilan Tata Usaha Negara yang telah memiliki kekuatan hukum tetap oleh Pejabat Tata Usaha Negara masih tak berjalan dengan sempurna. Terdapat tiga jenis eksekusi yaitu eksekusi otomatis, eksekusi hierarki, dan eksekusi daya paksa. Tulisan ini menggunakan metode yuridis normatif dengan dasar suatu peraturan-peraturan mengenai perlunya Pengawasan dalam eksekusi putusan Peradilan Tata Usaha Negara. Hasil dari pembahasan ini berisi Peran Pengadilan Tata Usaha Negara sebagai upaya perlindungan hukum bagi rakyat dan mekanisme pelaksanaan peradilan tata usaha dalam mengawasi proses eksekusi putusan Pengadilan Tata Usaha Negara.
Dari Konten ke Kewajiban: Analisis Hukum Pajak atas Aktivitas Influencer di Media Sosial Irmayanti Septiana Putri; Nur Sabrina Kumalasari; Nazwa Anggraeni; Moh Imam Gusthomi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6844

Abstract

Pertumbuhan media sosial mendorong munculnya influencer sebagai pelaku ekonomi digital yang memperoleh penghasilan dari aktivitas promosi, endorsement, dan kerja sama komersial lainnya. Kondisi ini menimbulkan implikasi hukum di bidang perpajakan karena setiap penghasilan pada dasarnya merupakan objek pajak. Artikel ini bertujuan mengkaji pengaturan hukum pajak terhadap aktivitas influencer serta mengidentifikasi kendala dalam pelaksanaannya. Penelitian menggunakan metode yuridis normatif dengan pendekatan terhadap peraturan perundang-undangan dan literatur terkait. Hasil analisis menunjukkan bahwa sistem perpajakan di Indonesia secara prinsip telah mengakomodasi penghasilan dari aktivitas digital, namun implementasinya masih menghadapi berbagai tantangan, seperti rendahnya tingkat kepatuhan, kurangnya pemahaman perpajakan, serta kesulitan dalam pengawasan penghasilan yang bersifat tidak transparan dan lintas platform. Oleh karena itu, diperlukan penguatan regulasi, peningkatan literasi pajak, dan optimalisasi pengawasan berbasis teknologi untuk mendukung kepatuhan influencer. 
Co-Authors Adiba Ro’uf Danur Islam Anis Widyawati Daud Renata Candra Ramadan Faiqotus Silvia Irmayanti Septiana Putri Nazwa Anggraeni Nur Sabrina Kumalasari Salsabila Shafa Khairunnisa Zulfa Rena Wijayanti