<![CDATA[This study aims to examine how administrative law architecture influences the fiscal governance of petroleum imports in Indonesia and Singapore, focusing on institutional design, licensing procedures, regulatory coordination, and digital governance. The study addresses a research gap in petroleum import scholarship, which has predominantly emphasized economic and market determinants while giving limited attention to administrative-law mechanisms shaping policy implementation. Using normative juridical research with statutory, comparative, and conceptual approaches, this study analyses legislation, administrative regulations, policy instruments, institutional arrangements, and relevant scholarly literature in both jurisdictions. The findings show that Indonesia’s fragmented institutional authority, multilayered licensing procedures, centralized import arrangements, and limited digital integration constrain regulatory predictability, administrative accountability, and the effectiveness of fiscal instruments in influencing import behaviour, which remains strongly affected by global prices, declining domestic production, and market volatility. Singapore, by contrast, demonstrates coordinated institutional mandates, integrated digital procedures, and consistent regulatory enforcement that support administrative efficiency and policy stability. The novelty of this study lies in conceptualizing administrative law architecture as a determinant of fiscal-import policy performance through a civil law–common law comparison, extending petroleum governance analysis beyond economic factors to institutional and procedural dimensions. The study proposes institutional integration, digital administrative reform, procedural simplification, and strengthened accountability as key directions for improving Indonesia’s petroleum import governance.]]>
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