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COLLEGIUM JUSTICIA INDONESIA People’s Empowerment, Rights, Human Advocacy, and Legal Knowledge Initiative (PERHAKI) Division Editorial Office: Karanganyar 003/001, Pekutan, Mirit, Kab. Kebumen, Jawa Tengah
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Indonesian Economic Justice Review
Published by COLLEGIUM JUSTICIA INDONESIA
ISSN : -     EISSN : 31646875     DOI : https://doi.org/10.65815
Core Subject :
Indonesian Economic Justice Review (e-ISSN: 3164-6875) is published by COLLEGIUM JUSTICIA INDONESIA, issued four times a year in February, May, August, and November, and was first published in 2024. It is a double anonymous peer-reviewed, open-access academic journal focusing on the relationship between law, economics, and justice in Indonesia and the broader Global South. The journal publishes scholarly works examining economic justice and the legal dimensions of taxation, labor, trade, land, investment, poverty alleviation, financial regulation, sustainable development, and inclusive economic growth. The journal welcomes interdisciplinary research on legal norms, regulatory frameworks, economic institutions, and their impact on individuals and communities. The journal also encourages studies addressing inequality, human dignity, and the economic rights of vulnerable and marginalized groups. Contributions from law, economics, public policy, sociology, and related disciplines are welcomed. It publishes original research articles, review articles, case studies, policy analyses, and other scholarly works relevant to its scope. The journal applies an Open Access Policy, providing free and immediate access to all published articles without subscription or access fees. Copyright is retained by the authors, and articles are published under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
Arjuna Subject : -
Articles 50 Documents
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Fiscal Justice and Local Tax Resistance: The Distributional Effects of PBB-P2 Increases in Pati Regency, Indonesia Muhammad Lukman Hakim
Indonesian Economic Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/ke0nah09

Abstract

Local taxation is an essential instrument of fiscal decentralization, yet increases in local tax burdens may generate distributive tensions when taxpayers perceive the policy as disproportionate to their economic capacity and the quality of public services received. This study examines the fiscal justice implications of increases in Land and Building Tax on Rural and Urban Areas (PBB-P2) in Pati Regency, Indonesia, with particular attention to local tax resistance and distributional effects. The study employs a qualitative case-study approach combining regulatory analysis, local government policy documents, public statements, and secondary socioeconomic data. The analysis focuses on the relationship between tax burden, household economic capacity, administrative legitimacy, and perceptions of distributive and procedural justice. The study argues that local tax resistance should not be interpreted solely as resistance to taxation, but also as a potential indicator of perceived fiscal injustice. Particular attention is given to whether tax assessments adequately reflect differences in property values, household income, and economic vulnerability. The findings are expected to demonstrate the importance of incorporating distributional considerations and procedural fairness into local tax reform. The study contributes to the literature by connecting fiscal decentralization with economic justice and providing evidence from an Indonesian local-government context.
Beyond Revenue Mobilization: Assessing the Distributional Justice of Indonesia’s Regional Property Tax Reform Vivi Kumalasari
Indonesian Economic Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/hjnbkj66

Abstract

Regional property taxation plays an important role in strengthening local fiscal capacity and reducing dependence on intergovernmental transfers. However, revenue-oriented reforms may generate unequal burdens when property taxation does not adequately account for differences in household income, property values, and socioeconomic vulnerability. This study assesses the distributional justice of Indonesia’s regional property tax reform by examining whether improvements in local revenue mobilization are accompanied by equitable allocation of tax burdens. Using a policy-oriented qualitative approach, the study analyzes Indonesia’s regulatory framework governing regional property taxation and complements the legal analysis with secondary fiscal and socioeconomic evidence. The study applies principles of distributive, procedural, and horizontal equity to evaluate the design and implementation of regional property taxation. Particular attention is given to the relationship between property valuation, taxpayer capacity, local fiscal needs, and the provision of public services. The study argues that fiscal decentralization should not be evaluated exclusively through revenue performance indicators. A more comprehensive assessment requires consideration of who bears the costs of local revenue mobilization and whether those costs are proportionate to taxpayers’ economic capacity. The study contributes to debates on fiscal justice by proposing a distribution-sensitive framework for evaluating regional property tax reform in developing and decentralized economies.
Taxing Consumption, Protecting Welfare: A Distributional Analysis of Indonesia’s 12 Percent VAT Policy Danang Hermawan
Indonesian Economic Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/4nb2j905

Abstract

Value-added tax is widely regarded as an efficient source of public revenue, but its consumption-based structure raises important questions concerning distributional fairness. This study examines the welfare and distributional implications of Indonesia’s 12 percent value-added tax policy, focusing on whether higher consumption taxation disproportionately affects lower- and middle-income households. The study adopts a distributional policy-analysis framework combining tax policy analysis with household consumption patterns and socioeconomic characteristics. Secondary data on household expenditure, consumption composition, and fiscal policy are used to assess the potential incidence of the VAT burden across income groups. The analysis distinguishes between essential and discretionary consumption to identify differences in effective tax exposure among households. The study further examines whether exemptions, exclusions, or compensatory fiscal measures can mitigate potentially regressive outcomes. Rather than assessing VAT solely in terms of revenue generation, the study evaluates the policy through the broader principles of vertical equity and welfare protection. The analysis suggests that the distributive consequences of VAT depend not only on the statutory rate but also on the composition of household consumption and the design of compensatory policies. The study contributes to the literature by framing VAT reform as an issue of fiscal justice and by highlighting the importance of distribution-sensitive tax design in Indonesia.
VAT Reform and Household Welfare: Assessing the Regressive Effects of Indonesia’s 12 Percent Value-Added Tax Policy Abdullah Jundi Hanafi
Indonesian Economic Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/dh54qf52

Abstract

Consumption taxes can generate substantial public revenue while simultaneously imposing different welfare costs across socioeconomic groups. This study investigates the potential regressive effects of Indonesia’s 12 percent value-added tax policy on household welfare. The research is motivated by concerns that households with lower incomes allocate a larger proportion of their resources to consumption, particularly essential goods and services, potentially increasing their relative tax burden. The study employs a distributional incidence framework to examine differences in VAT exposure across household income groups. Household expenditure patterns are analyzed to identify the relative share of taxable consumption and the potential welfare implications of changes in the VAT rate. The analysis also considers the role of government exemptions, social assistance, and other compensatory mechanisms in mitigating adverse distributional effects. Rather than assuming that VAT is inherently regressive, the study evaluates regressivity as an outcome of tax design, consumption structure, and redistributive policy. The study argues that the fairness of VAT reform should be assessed jointly through revenue efficiency and household welfare effects. Its contribution lies in integrating tax incidence analysis with economic justice perspectives in the Indonesian context. The findings provide policy implications for designing consumption taxation that supports fiscal sustainability without disproportionately burdening economically vulnerable households.
Who Benefits from Food Redistribution? Economic Justice and Local Supplier Participation in Indonesia’s Free Nutritious Meals Program Dwiki Mahaputra
Indonesian Economic Justice Review Vol. 3 No. 1 (2026): February, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/qdkjew79

Abstract

Large-scale food assistance programs can serve both social protection and economic redistribution objectives. Indonesia’s Free Nutritious Meals Program represents an important policy intervention designed to improve nutritional outcomes while potentially generating economic opportunities throughout local food supply chains. This study examines who benefits economically from the program, focusing on the participation of local suppliers, small enterprises, farmers, cooperatives, and other community-based actors. Using a qualitative policy-analysis approach, the study examines program governance, procurement arrangements, supplier eligibility, and mechanisms for local economic participation. Secondary evidence from government regulations, implementation documents, and relevant socioeconomic literature is used to assess whether the program creates broadly distributed economic opportunities or concentrates procurement benefits among larger and better-capitalized suppliers. The study conceptualizes food redistribution as a multidimensional form of economic justice encompassing both access to nutritional benefits and access to economic opportunities generated by public expenditure. It argues that the distributive impact of the program depends substantially on procurement design, institutional capacity, and the inclusiveness of local supply-chain arrangements. The study contributes to debates on social policy by examining how public food expenditure can simultaneously address welfare deprivation and local economic inequality. It also provides policy considerations for strengthening inclusive procurement mechanisms within large-scale social programs.
Redistribution or Market Concentration? Assessing UMKM Participation in Indonesia’s Free Nutritious Meals Program Elisabeth Maria Tan
Indonesian Economic Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/k8dbx957

Abstract

Public expenditure on large-scale social programs can generate significant secondary economic effects, particularly for micro, small, and medium enterprises (UMKM). Indonesia’s Free Nutritious Meals Program creates substantial demand for food products and services, potentially providing new markets for local enterprises. However, procurement systems may also favor suppliers with greater financial, administrative, and logistical capacity, creating risks of market concentration. This study examines whether the program functions as an inclusive redistributive mechanism for UMKM or unintentionally reinforces concentration within the food-supply market. The research employs a qualitative institutional analysis of procurement rules, supplier requirements, implementation mechanisms, and barriers to UMKM participation. Secondary socioeconomic evidence is used to identify structural constraints affecting small suppliers, including access to capital, certification, production capacity, logistics, and compliance requirements. The study develops an economic justice framework that evaluates participation not merely through the number of contracted suppliers but through the distribution of economic opportunities across different categories of enterprises. The study argues that the redistributive potential of the program depends on institutional arrangements governing market access. Inclusive procurement policies, simplified compliance mechanisms, and capacity-building interventions may be necessary to ensure that public spending benefits smaller economic actors. The study contributes to research on social procurement and inclusive economic development in emerging economies.
Platform Work and Social Protection: Reassessing the Legal Status of Online Motorcycle Drivers in Indonesia Yuyun Sridevi
Indonesian Economic Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/2hkqam61

Abstract

The rapid expansion of platform-based transport has transformed employment relationships in Indonesia while challenging conventional distinctions between employees, independent contractors, and business partners. Online motorcycle drivers frequently operate under partnership arrangements that may limit access to statutory labor protections despite their economic dependence on digital platforms. This study reassesses the legal status of online motorcycle drivers from the perspective of social protection and economic justice. Employing a doctrinal legal research approach complemented by secondary empirical evidence, the study examines Indonesian labor regulations, partnership arrangements, platform terms and conditions, and relevant judicial and policy developments. The analysis focuses on whether the existing legal framework adequately addresses income insecurity, occupational risks, working-time dependence, social security coverage, and bargaining asymmetries between drivers and platforms. The study argues that formal classification as partners may obscure substantive characteristics of platform work that resemble dependent employment. Consequently, legal protection should be evaluated not solely through contractual terminology but through the actual distribution of economic power and risk. The study contributes to the emerging literature on platform labor by proposing a social-protection-oriented approach to legal classification. It also highlights the need for regulatory frameworks capable of reconciling technological innovation, platform flexibility, and minimum standards of economic security.
From Partnership to Precarity: Economic Justice and Labor Protection in Indonesia’s Platform-Based Transport Sector Imam Ahmad Hanafi
Indonesian Economic Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/sh3b1845

Abstract

Platform-based transport services have expanded rapidly in Indonesia, creating flexible income opportunities while simultaneously generating concerns regarding income instability, unilateral platform governance, and limited labor protection. This study examines the extent to which partnership-based contractual arrangements contribute to economic precarity among platform transport workers. The research adopts an interdisciplinary framework combining labor law, political economy, and economic justice. It analyzes contractual structures, platform governance mechanisms, social protection arrangements, and the allocation of economic risks between drivers and digital platforms. Secondary literature, regulatory documents, and publicly available evidence concerning platform work are examined to identify institutional gaps in worker protection. The study argues that the concept of partnership may produce an asymmetrical relationship when workers remain economically dependent on platforms while lacking the legal protections associated with conventional employment. From an economic justice perspective, flexibility should not be considered sufficient justification for transferring market, operational, and income risks disproportionately to workers. The study proposes that regulatory reform should focus on substantive economic dependence rather than contractual labels alone. Its contribution lies in linking the legal structure of platform work with distributive and procedural dimensions of justice. The analysis provides policy implications for developing a more balanced regulatory framework for Indonesia’s platform-based transport economy.
Who Gains from Nickel Downstreaming? Distributional Justice and Local Economic Inclusion in Indonesia’s Morowali Industrial Zone Andik Putra Kurniawan
Indonesian Economic Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/ghz2g381

Abstract

Indonesia’s nickel downstreaming policy has become a central component of its industrialization strategy, seeking to increase domestic value added, attract investment, and strengthen the country’s position in global mineral supply chains. However, aggregate economic gains do not necessarily imply equitable distribution among local communities. This study examines who benefits from nickel downstreaming in Morowali Industrial Zone and evaluates the extent of local economic inclusion generated by industrial development. Using a case-study approach, the research combines policy and regulatory analysis with secondary evidence concerning employment, investment, local business participation, and regional economic development. The analysis applies a distributional justice framework to distinguish between benefits captured by investors, government institutions, workers, local enterprises, and surrounding communities. Particular attention is given to access to employment and business opportunities for local residents and the potential exclusion of smaller economic actors from industrial value chains. The study argues that the success of downstreaming should not be measured solely through investment inflows, export value, or regional output, but also through the distribution of economic opportunities and risks. The study contributes to the literature on resource-based industrialization by introducing a justice-oriented assessment of Indonesia’s downstreaming strategy. It offers policy implications for strengthening local economic participation within mineral-based industrial development.
Resource Nationalism and Local Economic Justice: Assessing the Distributional Effects of Nickel Downstreaming in Morowali, Indonesia Jennifer Putri Hutagalung
Indonesian Economic Justice Review Vol. 3 No. 2 (2026): May, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/1xc60810

Abstract

Resource nationalism has increasingly shaped Indonesia’s mineral policy, particularly through restrictions on raw mineral exports and the promotion of domestic downstream processing. While these policies aim to capture greater economic value domestically, questions remain regarding how the resulting benefits and costs are distributed at the local level. This study examines the relationship between resource nationalism and local economic justice through the case of nickel downstreaming in Morowali, Indonesia. The study employs a qualitative case-study methodology combining legal and policy analysis with secondary socioeconomic evidence on investment, employment, local business participation, and regional development. A distributional justice framework is used to evaluate the allocation of economic benefits among the state, corporations, workers, and local communities. The analysis also considers whether increased domestic value capture translates into meaningful improvements in local economic inclusion. The study argues that resource nationalism should be assessed not only according to national ownership, fiscal gains, or industrial upgrading, but also according to the extent to which local populations participate in and benefit from resource-based development. The research contributes to debates on resource governance by connecting resource nationalism with subnational economic justice. It further highlights the importance of local procurement, skills development, employment access, and institutional accountability in translating mineral policy into broadly shared economic benefits.

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