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M. Reza Saputra
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siyasahdusturiyah@gmail.com
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siyasahdusturiyah@gmail.com
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Cendana Residen blok i5, RT 4. pondok benda Pamulang Tangerang Selatan, 15416
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Siyasah Dusturiyah: State Law Review
Published by Yayasan Cerdas Pedia Indonesia
ISSN : -     EISSN : 31099726     DOI : https://doi.org/10.65101
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
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
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Regional Government Authority in Digital Tourism Development: A Case Study on the Big Farmer Tourist Attraction Susilawati Susilawati; Wawat Setiawati
Siyasah Dusturiyah: State Law Review Vol. 1 No. 2 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/cn1p4360

Abstract

This study examines the constitutional and statutory authority of regional governments in Indonesia to develop digital tourism, using the Rimbun Conservation Village in South Tangerang as a case study. Under Law No. 10 of 2009 on Tourism and Regional Regulation No. 5 of 2022, district and municipal governments are empowered to formulate tourism master plans, designate local attractions, regulate operations, and facilitate digital promotion. Employing a normative‐juridical approach combined with qualitative case analysis, this research reviews national and regional legislation and integrates in‐depth interviews with local tourism officials and program reports. Findings reveal that the South Tangerang City Government effectively translated its legal mandate into concrete initiatives by embedding “digital” and “community‐based” tourism objectives into local bylaws, investing in digital infrastructure, and leveraging public–private partnerships such as the Green Camp 2024 collaboration. The digitalization of marketing, virtual tours, and e‐commerce platforms significantly enhanced local income streams, increased participation of micro, small, and medium enterprises (MSMEs), and generated employment within agritourism activities. However, implementation challenges persist, notably digital literacy gaps, uneven internet access, and infrastructure deficits. The study concludes that, while robust legal frameworks provide a solid foundation for digital tourism development, sustainable outcomes depend on ongoing investment in digital capacity building and inclusive policymaking. Recommendations include strengthening digital literacy programs, expanding broadband connectivity, and fostering multi‐stakeholder governance to ensure equitable economic benefits. This research contributes to administrative law scholarship by demonstrating how proactive local legislation and collaborative governance can align statutory authority with innovation in the digital tourism sector.
Evaluating the Arm’s Length Principle in Fiscal Corrections for Intragroup Services: Evidence from the Federal Karyatama-EMAPPL Case Nafis Dwi Kartiko; Alex Oktobertus Pandapotan Gultom
Siyasah Dusturiyah: State Law Review Vol. 1 No. 2 (2025): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/g7tfe317

Abstract

This study aims to analyze the compatibility between Indonesian domestic norms and the OECD Transfer Pricing Guidelines in the application of the arm's length principle (ALP) on the verification of cross-jurisdictional management service costs. The analysis is based on Tax Court Decision Number PUT-007752.15/2023/PP/M.XIII.B. This study employs a normative-dogmatic legal method to examine the consistency between Indonesian domestic norms and the OECD Transfer Pricing Guidelines in applying the arm’s length principle to cross-jurisdictional management service costs. The analysis integrates statutory, case, and conceptual approaches to ensure systematic coherence between positive law, jurisprudence, and international tax doctrine. Primary legal materials such as tax laws and court decisions provide binding authority, while secondary academic sources offer analytical depth to contextualize Indonesia’s doctrinal alignment within global transfer pricing standards. This study concludes that applying the arm’s length principle (ALP) to cross-jurisdictional management service costs requires balancing legal certainty with economic substance. The PT Federal Karyatama–ExxonMobil Asia Pacific Pte. Ltd. case reveals doctrinal tension between the OECD’s soft law flexibility and Indonesia’s hard law rigidity under PMK 172/2023. The findings indicate a selective convergence model, where Indonesia adopts OECD principles but enforces stricter evidentiary standards, resulting in a conservative, rule-based approach prone to interpretative disputes. This study contributes theoretically to the strengthening of the ALP and practically to the optimization of Advance Pricing Agreements and Mutual Agreement Procedures.
Freedom of Opinion from the Perspective of Islamic Law and Human Rights Ahmad Husairi; Sarah Nur Izzati; Kurnia Saputri
Siyasah Dusturiyah: State Law Review Vol. 1 No. 4 (2026): Siyasah Dusturiyah: State Law Review
Publisher : Yayasan Cahaya Generasi Positif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65101/p452ds42

Abstract

This research examines the right to freedom of opinion from the perspectives of Islamic law and the Declaration of Human Rights. In a democratic system, Indonesia is constitutionally required to protect freedom of expression as a non-derogable right under Article 28I paragraph (4) of the 1945 Constitution. Although essential to human dignity, this right is not absolute and may be lawfully restricted to protect public order, national security, and the rights of others. This study employs a normative juridical method by analyzing legal norms, doctrines, and theoretical frameworks governing freedom of opinion in Islamic legal thought and international human rights law. International recognition is affirmed in Article 19 of the Universal Declaration of Human Rights. The study concludes that clear, proportional, and legally grounded limitations are necessary to ensure responsible exercise within pluralistic societies. Harmonization between these frameworks can be achieved through contextual and purposive legal interpretation.

Page 3 of 3 | Total Record : 23

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