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Faculty of Law, University of Trunojoyo Madura, Indonesia Jl. Raya Telang - Kamal, Bangkalan.
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Trunojoyo Law Review
Published by Universitas Trunojoyo Madura
ISSN : 26861496     EISSN : 27152081     DOI : https://doi.org/10.21107/trl
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Trunojoyo Law Review, published by Faculty of Law University of Trunojoyo, Madura. Its a biannual refereed journal concerned with the practice and processes of law and justice. It provides a forum for academics, practitioners and community representatives to explore issues and reflect on practices relating to the full range of engaged activity. This journal is a peer-reviewed online journal dedicated to the publication of high-quality research focused on research, implementation. The mission of Trunojoyo Law Reveiw is to serve as the premier peer-reviewed, interdisciplinary journal to advance theory and practice related to all forms of social science and humanities. This includes highlighting innovative endeavors; critically examining emerging issues, trends, challenges, and opportunities and reporting on studies of impact in the areas of law and justice. We proudly announce that Trunojoyo Law Reveiw has indexed by Google Scholar, Portal Garuda, Dimensions, etc
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 7, No 1 (2025): February" : 5 Documents clear
Tax Regulation Challenges in the Digital Economy Era: Legal Analysis and Implications in Indonesia Rizqiyanto, Naufal; Rizqi, M.; Afsa, Fahmil Alfian Rizkia; Berrahlia, Badreddine
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28540

Abstract

The rapid growth of the digital economy has transformed global business landscapes, creating significant challenges for tax regulation in Indonesia. This study aims to identify the obstacles in regulating the digital economy, analyze the impact of legal uncertainty on taxpayer compliance, and evaluate how technological infrastructure limitations hinder effective tax enforcement. Applying normative legal methods and an exploratory approach, this research employs statute and case-based approaches, with data collected from primary legislation and secondary literature sources. The findings indicate that legal uncertainties regarding MSME identification in digital transactions, digital economy subjects, permanent establishment (PE) status, and tax collection mechanisms significantly reduce taxpayer compliance. Additionally, the limited technological infrastructure is the major obstacle to enforcing tax regulations effectively. This research contributes to emphasize the need of the clear legal frameworks and robust technological systems to address those challenges. In conclusion, to resolve the issues requires regulatory reforms to provide unambiguous guidelines for digital transactions, increased investments in technological infrastructure, and the development of comprehensive frameworks to enhance compliance and enforcement. The study recommends a strategic focus on harmonizing legal standards and technological advancements to support a sustainable tax ecosystem in the digital economy.
Legal and Socio-Economic Challenges of E-Commerce in Uganda: Balancing Growth and Regulation Aidonojie, Paul Atagamen; Okuonghae, Nosakhare; Najjuma, Aisha; Ikpotokin, Omobolanle Omolola; Obieshi, Eregbuonye
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.27704

Abstract

Digital technology has reshaped various sectors of the world so that tasks are executed seamlessly within the shortest period through digital technology. It suffices to state that Uganda has also incorporated the same in enhancing virtually all sectors. For example, in recent times, buying, selling goods, and negotiating contracts are done majorly through digital technology. However, despite the prospect of e-commerce, some challenges may limit its viability in Uganda. In this regard, the study examines the legal and socio-economic issues concerning the adoption of digital commerce in Uganda. A hybrid method was used, and 304 questionnaires were distributed (through Google form) to respondents residing in Uganda. The data obtained were analysed using a descriptive and analytical approach. The study found that adopting e-commerce has greatly enhanced the commercial sector. However, despite the advantages of e-commerce, there are challenges, which include Data security and privacy, regulatory compliance, consumer protection from internet fraudsters and unfair trade practices, illiteracy of consumers, and poor and high cost of internet access. The study, therefore, concludes and recommends that e-commerce is a good innovation that could enhance and lead to further economic development in Uganda. In this regard, for smooth e-commerce operations in Uganda, there is a need for effective mechanisms in ensuring legal compliance and prosecution of anyone involved in data privacy breaches and internet fraudster. Furthermore, active and cost reduction of internet access could aid in enhancing the operation of e-commerce in Uganda. This research builds upon existing knowledge by discovering the legal and social-economic factors prohibiting the adoption of e-commerce in Uganda followed by specific recommendations and ensuring internet accessibility improvement in improving the country's digital economy.  
Political Dynasties in General Elections According to Human Rights and A Comparison in Four ASEAN Countries Saifulloh, Putra Perdana Ahmad; Barus, Sonia Ivana; Nggilu, Novendri M; Nur, Asrul Ibrahim; Sulaiman, Dindha Shahrazade
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28492

Abstract

The advantages of this article are discussing the Prohibition of Dynastic Politics from a Human Rights Perspective and Legal Formulas to Minimize Dynastic Politics as well as comparisons in three ASEAN countries. The research results concluded that the practice of dynastic politics cannot be separated from a human rights perspective, especially political rights for citizens. However, on the other hand, if it continues, the practice of dynastic politics can damage democratic principles. This is also based on comparisons in Singapore, Thailand and the Philippines. For this reason, in this article, the author provides a legal formula to minimize the negative excesses of dynastic politics, namely by strengthening the conditions for presidential/vice presidential candidates, gubernatorial candidates, mayoral candidates, and regent candidates in internal political parties. So that political parties will also strengthen the party system so as to avoid collusion and nepotism. To minimize dynastic politics, it is necessary to improve the culture within political parties. The reconstruction of the design of a democratic presidential candidacy is to prioritize the process of deliberation and consensus. Through the formation of the Party Consultative Assembly, it is hoped that it will be able to overcome and interpret the ideological ideals of political parties and the ideals of political leadership. This needs to be regulated in the Memorandum of Association/Articles of Association of Political Parties and the revision of the Political Party Law and Election Law. Furthermore, the analysis used normative legal research, including statutory, comparative, and conceptual methods.
Legal Framework and Challenges Concerning Forensic Evidence in Nigeria Wakili, Saminu Abacha; Obisesan, Olawunmi Opeyemi; Ekpenisi, Collins; Antai, Godswill Owoche; Umo, Maria Edet
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28599

Abstract

Forensic evidence cannot be avoided in modern legal systems; it is used principally for asserting justice. However, there are several challenges that implementing forensic evidence in the judicial processes faces in Nigeria. Attempts to address this persistent problem include issues such as the admissibility of forensic evidence in courts, lack of adequate forensic infrastructure, inadequate examinations, and a lot more procedural inconsistency. Hence, the need to examine the legal provision regarding forensic evidence in Nigeria, the identification of the main core challenges, and possible reform proposals to improve reliability and acceptance in audit processes. The study adopts a doctrinal study method, relying on primary and secondary sources of research material. The study therefore revealed gross loopholes within the corpus of legislation in Nigeria: highly limited statutory references on emerging forensic technologies, extremely few forensic laboratories, and inconsistencies in judiciary interpretation of forensic evidence. The study has further uncovered a critical blockage to the usage of forensic evidence, which is the lack of specialized training to law enforcement and judiciary officers. The study further concludes that the status of Nigeria as far as the advancement of forensic evidence is concerned is marginally high, but there are lots of things to be done. Legislative amendments are recommended to strengthen forensic vidence laws, investments in forensic infrastructure, and capacity-building initiatives for legal and law enforcement professionals. These measures are sure to strengthen the place of forensic evidence in the advancement of justice in Nigeria.
Competition Law Paradigm in the Majapahit Constitution Faizal, Bhismoadi Tri Wahyu; Amin, Muhammad; Sidiq, Muhammad Aunurrofiq; Nurmawati, Reni Prasetia
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.28487

Abstract

This paper aims to map and analyze business activities potentially resulting in monopolistic practices and unfair business competition in the Majapahit kingdom. This research also attempts to figure out how the rule of law was applied during the Majaphit kingdom to curb monopolistic business activities. This research applied a qualitative design with normative legal or library research that relies on secondary data sources. Primary legal materials in this research are two ancient books by Slamet Muljana, namely Majapahit Legislation and Nagarakretagama Historical Interpretation; secondary legal materials are books and journals related to this research. The results show that 4 (four) types of activities can lead to monopolistic practices and unfair business competition, namely, destroying or burning agricultural land, reducing farm yields, refusing others to do the same business and controlling land owned by small farmers by large farmers. For these activities, the Majapahit royal government imposed the rule of law contained in Articles 260 - 262 of the Kutaramanawa and Article 88 paragraph (3) of the Nagarakretagama which includes a prohibition on burning and destroying agricultural land, a ban on reducing agricultural yields by narrowing the land or leaving the land abandoned, a prohibition on refusing others to work on the land, and a prohibition on large farmers to control the land of small farmers. The government in the Majapahit era demonstrated how the law should be implemented, and that it should be emulated by modern countries, including Indonesia, to enforce the country’s welfare by encouraging vigorous and competitive law in Indonesia.

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