Kusnan, Dinda Zilfattisa
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Income Tax Reform under HPP Law: Implications for Tax Justice and Legal Certainty in Indonesia Kusnan, Dinda Zilfattisa
al-Battar: Jurnal Pamungkas Hukum Vol. 3 No. 1 (2026): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/al-battar.v3i1.487

Abstract

This study aims to analyze juridically the changes in Income Tax provisions introduced by Law Number 7 of 2021 on the Harmonization of Tax Regulations and their implications for the principles of tax justice and legal certainty within Indonesia’s tax system. This research employs a normative legal method using statutory and conceptual approaches, based on primary legal materials in the field of taxation and relevant secondary sources, analyzed qualitatively through deductive reasoning. The findings reveal that the reform of Income Tax under the HPP Law not only modifies the tariff structure and expands the tax base compared to the previous framework under Law Number 36 of 2008, but also reconstructs incentive policies and strengthens tax administration and supervision. Juridically, these changes reflect the state’s effort to establish a more equitable and adaptive income tax system, particularly through progressive rate adjustments and the reinforcement of anti-avoidance rules. Nevertheless, the rapid normative transformation raises challenges concerning legal certainty and consistent implementation. Therefore, this study recommends the development of coherent implementing regulations, sustained public dissemination, and proportional law enforcement to ensure that the objectives of income tax reform are effectively achieved.
Legal Effectiveness and Gaps in ODGJ Protection: Rights and Maqāṣid Analysis Kusnan, Dinda Zilfattisa; Abdussamad, Zamroni; Amrain, Fitran; Halim, Akmal Hidayah
al-Battar: Jurnal Pamungkas Hukum Vol. 3 No. 1 (2026): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63142/al-battar.v3i1.511

Abstract

This study aims to analyze the disharmony between normative regulation and the implementation of the protection of Persons with Mental Disorders (ODGJ) in Indonesia, especially at the regional level, by integrating the perspectives of national law, human rights, and Islamic law. The method used is normative legal research (doctrinal legal research) enriched with a socio-legal approach. The research approach includes the statute approach, conceptual approach, and case approach, with theoretical frameworks in the form of legal functionalization theory, legal protection theory, and maqāṣid al-syarī'ah which emphasizes the protection of the soul (ḥifẓ al-nafs) and the principle of non-discrimination. The results of the study show that the failure of ODGJ protection does not stem from weaknesses in legal norms, but from structural failures in implementation. The disharmony of regulations is reflected in weak coordination between agencies, limited resources for mental health workers, and the lack of operational and applicable regional regulations. In addition, the legal culture of the community that is still full of stigma and discrimination exacerbates the ineffectiveness of legal protection for ODGJ. This study concludes that the effectiveness of ODGJ protection requires an integrative model that incorporates a human rights approach and the values of maqāṣid al-syarī'ah in an implemented manner. The main findings confirm that the main problem lies in structural and cultural aspects, not normative; Therefore, it is recommended to strengthen implementing regional regulations, increase institutional capacity and mental health services, and social interventions based on public education to remove stigma, in order to realize an inclusive, effective, and equitable ODGJ protection system.