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Contact Name
M. Reza Saputra
Contact Email
siyasahdusturiyah@gmail.com
Phone
+6285117086910
Journal Mail Official
siyasahdusturiyah@gmail.com
Editorial Address
Cendana Residen blok i5, RT 4. pondok benda Pamulang Tangerang Selatan, 15416
Location
Kota tangerang selatan,
Banten
INDONESIA
Siyasah Dusturiyah: State Law Review
ISSN : -     EISSN : 31099726     DOI : https://doi.org/10.65101
Core Subject : Social,
Siyasah Dusturiyah: State Law Review focuses on studying and developing constitutional law, political law, and governance from both Islamic and comparative perspectives. The journal provides a platform for scholarly discussion and critical analysis of constitutionalism, state institutions, legislative processes, political rights, and the relationship between religion and state in the context of Islamic law and contemporary legal systems. Scope of the Journal includes: Constitutional law (siyasah dusturiyah) in Islamic and national contexts Comparative studies on constitutional systems and governance The role and function of state institutions in Islamic and modern legal frameworks Political rights, civil liberties, and human rights in constitutional discourse The relationship between religion and state in constitutional law Legislative process, law-making, and constitutional amendments Judicial review, constitutional court decisions, and legal reforms Contemporary issues in political law, democracy, and good governance Historical and philosophical foundations of constitutional law Analysis of constitutional practices in Muslim-majority countries and beyond The journal welcomes original research articles, conceptual papers, case studies, and book reviews that contribute to advancing constitutional and political law studies, especially those that offer new perspectives on siyasah dusturiyah and its relevance in the modern era.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 23 Documents
Harmonising RPJMD Regulation Dualism: Ta’arudh Al-Adillah Approach for Legal Certainty in Indonesia Arief Gunawan
Siyasah Dusturiyah: State Law Review Vol. 1 No. 1 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/syffz932

Abstract

This research analyses the dualism in the regulation of determining Regional Medium Term Development Plans (RPJMD) between Law Number 25 of 2004 concerning the National Development Planning System (UU SPPN) and Law Number 23 of 2014 concerning Regional Government (UU Pemda). Legal uncertainty arises due to differences in three crucial aspects: the type of legal product (Perkada or Perda), the time limit for enactment (3 months or 6 months), and the drafting mechanism. Using normative legal research methods with statutory and conceptual approaches, this study applies the Ta'arudh Al-Adillah perspective - the concept of postulate conflict resolution in ushul fiqh - to harmonise regulations. The research results identified three conflict resolution methods: al-jam'u wa al-taufiq (reconciliation), which views the two legal instruments as complementary, tarjih (preference), which prioritisesprioritizes the Regional Government Law as the lex specialis and lex posterior, and nasakh (abrogation), which ignores the formal-procedural aspects of the SPPN Law. This study concludes that the al-takhsis bi al-zaman (temporal specialisation) approach can be implemented gradually, where the Perkada functions as an emergency instrument for the first three months before being transformed into a Regional Regulation through DPRD discussions. Policy recommendations based on Fiqh Siyasah include the establishment of a national inter-institutional deliberative forum, development of a digital platform for synchronising the RPJMD-RPJMN, training on fiqh al-qanun al-idari for regional planners, and adoption of sharia performance indicators in RPJMD evaluation.
Evolution of Research on Religion–State Relations in Constitutional Law Using Biblioshiny Network Visualization Analysis Amri Saputra; Ansorul Alim; David Ricardo; Shukri Bin Suparti
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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Abstract

This research aims to analyze the evolution of scholarly literature concerning the relationship between religion and state within the context of constitutional law through a comprehensive bibliometric approach. The research data were collected from the Scopus database spanning the period from 2005 to 2025 and were analyzed using the Biblioshiny for R software. The analysis process involved various visualizations, such as annual scientific production, average citation per year, three-field plot, most relevant words, affiliations, treemap, and a thematic map. The findings indicate that publications on this topic have experienced a significant upward trend, although fluctuating, with a peak observed in 2023. Thematically, constitutional law, religion, and human rights emerged as motor themes that drive the direction of research development, while Islamic law, democracy, and legal pluralism served as basic themes forming the conceptual foundation. Furthermore, the affiliation analysis reveals that the primary contribution originates from international institutions, whereas the participation of researchers from Indonesia remains limited but shows a positive upward trend. These findings underscore the importance of strengthening local and contextual perspectives within the global discourse to enrich the understanding and development of constitutional law studies that are more inclusive and relevant to contemporary sociopolitical dynamics.
Reassessing the Matching Principle’s Relevance in Recognizing Staff Bonus Expenses in Corporate Tax Disputes Nafis Dwi Kartiko; Amrie Firmansyah; Abdul Al-Malik Al-Muluk
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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Abstract

This study aims to analyze the application of the matching principle in the context of tax disputes related to the charging of employee bonus costs and to assess the appropriateness of recognizing these costs as deductible expenses based on positive tax law in Indonesia. This study uses a normative-dogmatic legal approach that aims to interpret, explain, and systematize positive legal norms governing the recognition of tax expenses in the application of the matching principle.  The results of the study show that the recognition of bonus expenses as accrued expenses better reflects economic substance than recognition as provisions, because the payment obligation has arisen from employee services that have been provided and can be reliably measured. This approach is in line with the substance over form principle, which places economic reality above administrative form. The court ruled that the obligation to pay bonuses had fulfilled the elements of certainty in terms of amount and recipient and was supported by evidence of payment realization and Article 21 tax deductions in the following year.
Restorative Justice and Recidivism in the Perspective of Islamic Law and Indonesian Positive Law Igvan Nagif Syahyudin; Moh. Rusdiyanto U. Puluhulawa; Avelia Rahmah Y. Mantali
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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Abstract

This study interrogates the legal and normative compatibility of applying restorative justice to repeat offenders within Indonesia’s criminal justice framework. Using a normative juridical and qualitative approach, it analyzes statutory provisions, institutional regulations, and a case study of an assault resolved through a restorative mechanism by the Tapa Sector Police in Bone Bolango. The findings reveal a persistent tension between the positivist pursuit of legal certainty and the restorative emphasis on moral rehabilitation and social harmony. Although Police Regulation No. 8 of 2021 explicitly prohibits restorative settlements for recidivists, empirical practice shows that reconciliation can, in certain contexts, produce more equitable and enduring outcomes than punitive sanctions. The study argues that a strict legal exclusion of repeat offenders undermines the humanistic and moral essence of Indonesian law, which aspires to uphold both justice and compassion. It concludes by advocating for the institutionalization of structured discretion, procedural transparency, and inter-agency coordination to harmonize legality with restorative values. Such integration would transform restorative justice from a procedural deviation into a substantive component of Indonesia’s evolving pursuit of humane and balanced justice.
Tax Amnesty and the Evidentiary Standards of Ownership Transfer in Indonesian Corporate Tax Litigation Nafis Dwi Kartiko; Alex Oktobertus Pandapotan Gultom
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

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Abstract

This study aims to analyze the role of tax amnesty in determining the standard of proof for asset ownership-transfer in corporate tax disputes in Indonesia, and analyze the implications of the tax amnesty policy on the implementation of state authority in the fiscal sector based on the principles of Indonesian constitutional law. Using a legal-normative method with a conceptual, statutory, and case study approach, it examines Tax Court Decision Number PUT-010465.12/2024/PP/M.XXA/2025. The results of the study show that tax amnesty not only functions as an administrative mechanism, but also as a declarative evidence tool that influences judicial assessments of share ownership transfers that are not fully reflected in formal documents. The court ruling confirms that although the Tax Amnesty Certificate does not have constitutive force, the document can be used to prove the economic substance of the transaction and the taxpayer's good faith in the asset ownership process. This study contributes to the expansion of understanding regarding the standard of proof in corporate tax litigation by positioning tax amnesty as a legal instrument that balances formal validity and material truth.
Economic Exploitation of Children in Indonesia: An Analysis of Positive Law and Islamic Law Samuel Samuel; Lisnawaty W Badu; Nuvazria Achir
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/mb4hbb79

Abstract

This study delves into the topic of juvenile street performers in Gorontalo City and seeks to understand how well Islamic law and Indonesia's positive legal system work together to protect children from being exploited economically.  The economic exploitation of children continues owing to factors such as poverty, familial dependency, insufficient institutional coordination, and limited public awareness, even though there are extensive rules such as the Child Protection Law (Law No. 35 of 2014) and the Manpower Law (Law No. 13 of 2003).  This research delves into the theoretical framework and its application via a qualitative juridical-normative lens, bolstered by field observations and an Islamic legal viewpoint.  Research shows that despite severe prohibitions and consequences in Indonesia's legal instruments, enforcement is still patchy and reactive, focussing on symptoms rather than causes.  Seen through the lens of Islamic law (sharī'ah), the exploitation of children is seen as a breach of the principles outlined in maqāṣid al-syarī'ah, specifically the protection of life (ḥifẓ al-nafs), intellect (ḥifẓ al-'aql), and lineage (ḥifẓ al-nasl).  Legal enforcement, education, poverty alleviation, and community-based moral awareness must all be part of a comprehensive plan to effectively safeguard children, which must incorporate positive law with Islamic social and ethical precepts.  The research found that for Indonesian children to truly be protected, the legal system must function as a social and moral mechanism based on justice ('adl), compassion (raḥmah), and public welfare (maṣlaḥah), rather than just a prohibitionary tool.
Constitutional Integration of Customary Law in Criminal Case Handling Mechanisms Based on the National Criminal Code (Law Number 1 of 2023) Arter Lukas Tulia
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/fz63jj14

Abstract

The reform of criminal law through Law Number 1 of 2023 concerning the Criminal Code marks a paradigm shift from a retributive approach to corrective, restorative, and rehabilitative justice. One important aspect of this reform is the constitutional recognition of living law, including customary criminal law. This recognition affirms that customary law has a legitimate position as a basis for criminal punishment, with criminal provisions that can be in the form of fulfilling local customary obligations. This study uses a normative juridical method with a statutory and conceptual approach to analyze how the integration of customary criminal law into criminal case handling mechanisms can be implemented constitutionally within the framework of the National Criminal Code. The results show that customary criminal cases are still handled within the general criminal justice system, without the establishment of a separate customary court. However, customary leaders play a crucial role as experts in explaining violated customary norms, while the resolution of cases is directed towards restorative justice that aligns with the principles of the 1945 Constitution and Pancasila. These findings confirm that the constitutional integration of customary law into the national criminal justice system is a crucial step in realizing substantive justice, legal pluralism, and harmonization between national law and local values ​​prevalent in society.
Judicial Activism of the Constitutional Court in Progressive Law Discovery: Limitations, Checks and Balances, and the Threat of Becoming a Positive Legislator Nur Rizkiah Hasanah; Irwan Triadi
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/dv2vw205

Abstract

This study examines the judicial activism of Indonesia’s Constitutional Court as a form of progressive law discovery, assessing its implications for the doctrine of separation of powers and the risk of the Court functioning as a positive legislator. Rooted in the civil law tradition, Indonesian judges undertake Rechtvinding to bridge gaps in codified law, a mandate that intensifies under constitutional review. Employing a doctrinal legal research method, the analysis synthesizes statutory texts, case law, and scholarly commentary through hermeneutic and comparative techniques. Two landmark decisions illustrate contrasting approaches: Decision No. 46/PUU-VIII/2010, where the Court created new norms concerning the civil status of children born out of wedlock, and Decision No. 168/PUU-XXI/2023, which exercised procedural activism by issuing legislative orders on the Job Creation Law. Findings reveal a normative dilemma between fulfilling substantive justice and preserving legislative sovereignty. Excessive use of extensive interpretation risks normative incoherence and undermines checks and balances, whereas procedural activism offers a calibrated mechanism to guide legislative reform without overstepping constitutional boundaries. The study proposes codifying interpretive limits, promoting judicial self-restraint, and enhancing legislative responsiveness to maintain coherent jurisprudence and uphold constitutional supremacy. These recommendations aim to fortify Indonesia’s constitutional order by balancing judicial innovation with the integrity of democratic lawmaking.
Legal and Political Analysis of the Red and White Cabinet Reshuffle Based on Good Governance Principles Rizki Mubarok
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/2eky2y10

Abstract

This study examines the design and dynamics of cabinet reshuffles within Indonesia’s presidential system, focusing on the Kabinet Merah Putih under President Prabowo Subianto. The president’s constitutional authority to appoint and dismiss ministers, as stipulated in the 1945 Constitution and the Law on State Ministries, has generated political and legal challenges, particularly due to the influence of the multiparty system and coalition interests. Using a qualitative method with a normative juridical approach, the study finds that cabinet reshuffles are primarily driven by political stabilization rather than performance evaluation. Principles of good governance such as transparency, participation, accountability, and meritocracy have not been fully realized. The amendment through Law No. 61 of 2024, which removes the limit on the number of ministries, further reinforces transactional politics and an oversized cabinet. This research recommends reformulating ministerial evaluation mechanisms based on performance indicators, strengthening meritocratic and technocratic systems in public office appointments, and enhancing civil society oversight to ensure that reshuffles serve as instruments for democratic, effective, and responsive governance.
Abandoned Land as a Paradox of Prosperity Nur Regita Saputri Muhammad; Nirwan Junus; Mohamad Rivaldi Moha
Siyasah Dusturiyah: State Law Review Vol. 1 No. 3 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/j06rtm03

Abstract

Land in the context of human life is not merely a physical space, but also a social, economic, cultural, and political symbol that holds strategic functions for the sustainability of life. In the perspective of Indonesian agrarian law, land is positioned as a means to realize social justice as affirmed in Article 33 of the 1945 Constitution and the Basic Agrarian Law (UUPA). However, reality demonstrates that many lands are left uncultivated, giving rise to the phenomenon of abandoned land. This condition reflects a major paradox: on one hand, land is a fundamental and limited necessity, while on the other hand, land is often not utilized in accordance with its function. This research examines the conceptuality of abandoned land using a qualitative empirical approach, involving regional governments, the National Land Agency, village officials, and land certificate holders as informants. Research findings demonstrate that land abandonment is influenced by economic factors, ineffective policies, ownership disputes, and urbanization. In legal terms, abandoned land is considered a violation of the social function of land, whereby the state has the right to revoke land rights and return the land for public interest through a land administration mechanism. In conclusion, abandoned land is not merely an issue of land administration, but also a matter of social justice, economic sustainability, and environmental conservation. Proper handling through regulation, legal socialization, and community empowerment becomes the key to restoring land to its true function as a source of life and collective welfare.

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