<![CDATA[This socio-legal (normative–empirical) study evaluates Indonesia’s Tapera contribution policy after Constitutional Court Decision No. 96/PUU-XXII/2024, focusing on UMKM economic capacity and its alignment with labor-law principles and social justice. The normative component applies statute and case approaches to Tapera norms and implementing regulations (Government Regulation No. 25/2020 as amended by No. 21/2024) and distills constitutional parameters from the Court’s ratio decidendi on proportionality, legal certainty, benefit certainty, and membership design. The empirical component relies exclusively on existing semi-structured interview transcripts with labor-union representatives, applies thematic coding, and triangulates themes against the decision and regulations. Findings show the Court treats mandatory membership as a core norm and orders a two-year transitional redesign to avoid a legal vacuum, while signaling a shift from mandatory to choice-based participation and critiquing the “savings” paradigm. Interview data corroborate perceived payroll-based burden, administrative compliance costs, uncertain access to benefits, and governance-related trust deficits. The study proposes minimum standards and a two-year roadmap emphasizing UMKM differentiation, mixed funding for vulnerable groups, transparent governance, and clear transitional rules.]]>
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