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All Journal INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS SENTRI: Jurnal Riset Ilmiah
Setiyawan, Rinto
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlindungan Wajib Pajak dalam Perspektif Administrasi Publik: Analisis Peran Ikatan Wajib Pajak Indonesia (IWPI) sebagai Representasi Kepentingan Publik Setiyawan, Rinto; Erma, Zetria; Ismayani, Ismayani; Yanti, Novi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5596

Abstract

Taxation constitutes a primary instrument for financing government administration and public development. However, the relationship between the state and taxpayers is not always balanced. Tax authorities possess extensive powers in tax assessment, collection, and enforcement, while taxpayers often occupy a structurally weaker position. This imbalance creates conditions for administrative domination and potential abuse of authority. This article analyzes taxpayer protection from a public administration perspective by examining the role of the Indonesian Taxpayers Association (IWPI) as a form of public interest representation. The study adopts a conceptual review and policy analysis approach, utilizing documentary analysis of tax regulations, public administration literature, and IWPI’s institutional framework. The findings indicate that mechanisms for taxpayer representation are essential to strengthening accountability in tax administration and rebalancing power relations between the state and citizens. From a legal standpoint, IWPI faces no formal barriers, as it is established as a legally recognized association. However, its effectiveness is constrained by structural obstacles, particularly limited access to tax policymaking processes and information. These constraints are closely linked to the authoritarian character of Indonesia’s tax administration, where normative and technical authority is highly centralized under the Minister of Finance. This centralization is reflected in the extensive delegation of regulatory authority through ministerial regulations, as well as in the institutional positioning of the Directorate General of Taxes and the Tax Court, which remains administratively under the Ministry of Finance until 31 December 2026. The article argues that taxpayer protection is an integral component of democratic governance and underscores the need for institutional reform to reduce power asymmetries within tax administration.
Reconstructing Indonesian Democracy: A Critique of the One-Man-One-Vote Model and the Idea of ​​Tiered Pancasila Democracy Setiyawan, Rinto; Nearson, Alessandro Rey; Saputra, Prayogi Restia
International Journal of Education, Information Technology, and Others Vol 9 No 2 (2026): International Journal of Education, information technology   and others
Publisher : Peneliti.net

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Abstract

Modern democracy based on the one-man-one-vote principle emphasizes formal equality in political participation, yet it is often criticized for failing to ensure the quality of leadership it produces. In the Indonesian context, the dominance of political parties in the nomination process and the influence of oligarchic structures indicate a gap between the principle of popular sovereignty and the actual practice of democracy. This study aims to reconceptualize Indonesia’s democratic model to better align with the values of Pancasila through a tiered democracy approach.This research employs a normative legal method with a doctrinal approach, examining primary legal sources such as the Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 and related regulations, as well as recent academic literature. The analysis is conducted qualitatively using interpretative and argumentative methods within the framework of deliberative democracy theory. The findings indicate that procedural democracy tends to produce leadership driven by popularity and economic power rather than substantive quality. Therefore, a reconstruction of the democratic system is necessary through a tiered mechanism, in which the initial selection of leadership candidates is carried out by constitutionally legitimate state institutions before being submitted to general elections. This model does not diminish popular sovereignty but rather strengthens it by ensuring that political choices remain within the framework of leadership quality. This study contributes to the development of a more substantive conception of Pancasila democracy and offers normative recommendations for reforming Indonesia’s political system
Co-Authors Erma, Zetria Ismayani Ismayani Nearson, Alessandro Rey Nurwijayanti Saputra, Prayogi Restia