Siyasah Dusturiyah: State Law Review (SDLR) is a peer-reviewed academic journal dedicated to advancing scholarly discourse on the intersection of Islamic constitutional principles, legislative frameworks, and governance systems. Rooted in the classical Islamic legal tradition of fiqh siyasah dusturiyah-which encompasses the study of statecraft, constitutional governance, and legislative processes within an Islamic paradigm-the journal provides a platform for rigorous analysis of how Islamic legal theory interacts with modern political, legal, and societal structures. Below is a detailed exploration of the journal’s thematic scope, designed to guide contributors and readers in understanding its academic focus. The journal is published regularly in January, March, May, July, September and November.
Freedom of Opinion from the Perspective of Islamic Law and Human Rights
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.
Freedom of Opinion; Universal Declaration of Human Rights (UDHR); Islamic Law; Human Rights Law.
Copyright (c) 2026 Ahmad Husairi, Sarah Nur Izzati, Kurnia Saputri (Author) https://creativecommons.org/licenses/by-sa/4.0
Evaluating the Arm’s Length Principle in Fiscal Corrections for Intragroup Services: Evidence from the Federal Karyatama-EMAPPL Case
<p __cpp="1" __cporiginalvalueofinnerhtml="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.">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.
Arm’s Length Principle; Transfer Pricing; OECD Guidelines; Proof Of Management Services; Fiscal Corrections.
Copyright (c) 2025 Nafis Dwi Kartiko, Alex Oktobertus Pandapotan Gultom (Author) https://creativecommons.org/licenses/by-sa/4.0
Regional Government Authority in Digital Tourism Development: A Case Study on the Big Farmer Tourist Attraction
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.
Digital Tourism; Regional Authority; Constitutional Law; Public–Private Partnership; Agritourism.
Copyright (c) 2025 Susilawati Susilawati, Wawat Setiawati (Author) https://creativecommons.org/licenses/by-sa/4.0
Transformation of the Advocate Organisational System in Indonesia: Multi-Bar Implications for Enforcement of Professional Ethics
This research analyses the transformation of the Indonesian advocate organisational system from single-bar to multi-bar and its implications for upholding professional ethics. Even though the 2003 Law on Advocates mandates a single bar, internal conflicts and organisational resistance triggered multi-bar legitimisation through KMA Letter No. 73/2015. Using a normative-juridical-empirical qualitative approach, this study integrates analysis of regulatory documents and interviews with practitioners to explore the historical and contemporary dynamics of the advocate organisational system. The research results show that the multi-bar system positively democratises the profession, reduces regulatory monopolies, and increases access to legal services in remote areas. However, significant challenges arise through disparities in organisations to avoid sanctions and standardisation of organisational consistency. Enforcing harmonisation efforts have been made to harmonise the labelling. Harmonisation efforts have been studied, recommending a multi-bar framework, establishing an independent national ethics institute, and strengthening collaboration between organisations through sacrificing specialisations.
Advocate organizational system; Multi-bar; Professional ethics.
Copyright (c) 2025 Nilam Amalia Fatiha (Author) https://creativecommons.org/licenses/by-sa/4.0
Regulation and Implementation of Digital Broadcasting Monitoring in the Context of Freedom of Opinion in Indonesia
This research analyses the gaps in digital broadcasting regulations in Indonesia in the context of protecting freedom of expression. Digital transformation, with internet penetration reaching 78.19% in 2023 and a projected digital economy worth 109 billion US dollars in 2025, has created new regulatory challenges, while the legal framework still relies on Law no. 32/2002, which was formed before the digital era. Through a juridical-normative approach and comparative analysis of regulatory practices in other countries, the research identified three critical findings: (1) the inability of the Broadcasting Law to accommodate the complexity of digital platforms due to the ambiguous definition of "other media"; (2) overlapping authority between KPI and Kominfo which results in legal uncertainty; and (3) a 52% increase in cases of criminalization of digital expressions related to politics in 2024, which indicates a systematic pattern of limiting criticism. The research recommends adopting a co-regulation model involving government, industry, and civil society; revising the ITE Law by removing the rubber article; and strengthening the Press Council as an independent mediator in digital journalistic content disputes. Harmonising broadcasting regulations with the principles of digital constitutionalism is the key to balancing the interests of state supervision and protecting citizens' constitutional rights.
Digital Broadcasting Supervision; Freedom of Opinion; Indonesian Media Regulation.
Copyright (c) 2025 Ahmad Saogi (Author) https://creativecommons.org/licenses/by-sa/4.0
An Election Monitoring Model in Indonesia Based on the Maqâsid Al-Syarî'ah Perspective: An Analysis of the Jâsir 'Audah Theory
This research analyses the election supervision model in Indonesia based on the perspective of maqâsid al-syarî'ah Jâsir 'Audah, focusing on protecting the five fundamental values in the electoral system. Implementing the 2024 General Election presents complex structural challenges, especially protecting KPPS officers with 181 recorded deaths. Using descriptive qualitative methods with a juridical-normative approach, this research examines Law no. 7 of 2017 concerning General Elections and integrates it with the theory of the Jâsir 'Audah system. The research results identified three main challenges: weak mechanisms for continuous health monitoring, unclear responsibilities of relevant agencies, and minimal community participation in monitoring the welfare of officers. The integration of maqâsid al-syarî'ah principles offers a holistic framework to strengthen the supervision system through the protection of hifdz al-nafs (soul), hifdz al-'aql (reason), hifdz al-nasl (offspring), and hifdz al-mâl (treasure). Policy recommendations include strengthening specific regulations, developing IoT-based technology for monitoring working conditions, and establishing rapid response protocols for vulnerable groups. This research concludes that the maqâsid system approach can answer the complexity of modern election challenges and strengthen the accountability of the Indonesian electoral system.
Maqâsid Al-Syarî'ah; Election Supervision; Constitutional Protection;
Copyright (c) 2025 M. Reza Saputra (Author) https://creativecommons.org/licenses/by-sa/4.0
The Controversy of Using Non-Halal Ingredients in Vaccine Production: Between Emergency Needs and Sharia Principles
The controversy surrounding the use of non-halal ingredients in vaccine production presents a complex dilemma between public health needs and adherence to Islamic principles, particularly in Muslim-majority countries such as Indonesia. This study examines how the concepts of halal compliance and the doctrine of necessity in Islamic law serve as the basis for legitimizing vaccines containing non-halal elements, especially during pandemic conditions. It also explores how halal and non-halal fatwas issued by religious authorities, particularly the Indonesian Ulema Council (MUI), shape public responses, influence vaccine acceptance, and generate economic implications for both the government and the pharmaceutical industry. Employing a normative juridical method through statutory and conceptual approaches, this research analyzes legal principles, Islamic doctrines, and positive regulations governing halal product assurance. The findings indicate that although the principle of necessity offers legal flexibility for the use of non-halal vaccines, its effectiveness heavily depends on clear public communication and the legitimacy of religious fatwas. Furthermore, the study evaluates the halal vaccine issue from a constitutional law perspective, specifically through the symbiotic paradigm of religion–state relations. It concludes that strengthening interinstitutional coordination, improving public literacy, and providing halal vaccine alternatives constitute strategic measures to ensure an inclusive and effective vaccination policy aligned with both Islamic principles and Indonesia’s constitutional framework.
Copyright (c) 2025 Renhaddwi Mahadana Satya, Najwa Rahman (Author) https://creativecommons.org/licenses/by-sa/4.0
Effective Strategies for Handling Violations of The Code of Ethics for Election Organisers in Indonesia
<p __cpp="1" __cporiginalvalueofinnerhtml="The simultaneous general election (Pemilu) in 2024 in Indonesia represents a significant milestone in the country's democratic journey. As a crucial moment in determining the political and governmental direction for the next five years, the 2024 simultaneous general election has garnered significant attention from various groups, including academics, political practitioners, and the general public. This study addresses the issues of types of ethical violations committed by election organisers in Indonesia, the mechanisms for handling ethical violations by DKPP and Bawaslu, the challenges faced in handling ethical breaches in the 2024 simultaneous elections, and practical strategies for addressing these violations. The research employs a qualitative approach to analyse the dynamics of the 2024 simultaneous elections and the role of ethical codes in maintaining the Integrity of elections in Indonesia. Data were collected by examining official documents from the KPU, Bawaslu, and DKPP to obtain a comprehensive overview of ethical violations and their handling mechanisms. The findings reveal various types of ethical violations in the election administration in Indonesia, including data manipulation, collusion, nepotism, and abuse of power. The handling mechanisms involve DKPP and Bawaslu, but often face challenges in legal interpretation with the KPU. The main challenges include improving the quality and Integrity of election organisers, inter-agency coordination, and the complexity of violations due to advanced technology and campaign methods. Effective strategies include organisational structure reform, routine audits, the use of blockchain technology, public and media involvement in monitoring, and a transparent system of sanctions and rewards.">The simultaneous general election (Pemilu) in 2024 in Indonesia represents a significant milestone in the country's democratic journey. As a crucial moment in determining the political and governmental direction for the next five years, the 2024 simultaneous general election has garnered significant attention from various groups, including academics, political practitioners, and the general public. This study addresses the issues of types of ethical violations committed by election organisers in Indonesia, the mechanisms for handling ethical violations by DKPP and Bawaslu, the challenges faced in handling ethical breaches in the 2024 simultaneous elections, and practical strategies for addressing these violations. The research employs a qualitative approach to analyse the dynamics of the 2024 simultaneous elections and the role of ethical codes in maintaining the Integrity of elections in Indonesia. Data were collected by examining official documents from the KPU, Bawaslu, and DKPP to obtain a comprehensive overview of ethical violations and their handling mechanisms. The findings reveal various types of ethical violations in the election administration in Indonesia, including data manipulation, collusion, nepotism, and abuse of power. The handling mechanisms involve DKPP and Bawaslu, but often face challenges in legal interpretation with the KPU. The main challenges include improving the quality and Integrity of election organisers, inter-agency coordination, and the complexity of violations due to advanced technology and campaign methods. Effective strategies include organisational structure reform, routine audits, the use of blockchain technology, public and media involvement in monitoring, and a transparent system of sanctions and rewards.
Election ethics; Integrity of election organisers; Oversight strategies.
Copyright (c) 2025 MZ Asfen Nasrullah Harahap (Author) https://creativecommons.org/licenses/by-sa/4.0
Strengthening Indonesian Constitutional and Citizenship Knowledge:
<p __cpp="1" __cporiginalvalueofinnerhtml="A country's constitution serves as fundamental law regulating relationships between government and citizens in various aspects including state form, institutions, human rights, citizenship rights, and national ideals. This study compares the Indonesian constitution with that of the United States through a citizenship education lens, examining how constitutional frameworks shape citizenship knowledge and civic participation. The research focuses on state structure and government systems, state institutions, human rights arrangements, citizenship provisions, and constitutional amendment mechanisms. Using a normative juridical approach with statutory and comparative methods, data is collected through literature study and presented qualitatively with descriptive-analytical approach. Results indicate that Indonesia and the United States share similarities in government form, several state institutions, human rights regulations, and constitutional amendment mechanisms, while differences emerge in state form, certain institutions, citizenship conceptualization, gun ownership rights, and judiciary involvement in constitutional amendments. The findings contribute to strengthening constitutional literacy and citizenship education, particularly relevant for Pancasila and Civic Education pedagogy in Indonesia.">A country's constitution serves as fundamental law regulating relationships between government and citizens in various aspects including state form, institutions, human rights, citizenship rights, and national ideals. This study compares the Indonesian constitution with that of the United States through a citizenship education lens, examining how constitutional frameworks shape citizenship knowledge and civic participation. The research focuses on state structure and government systems, state institutions, human rights arrangements, citizenship provisions, and constitutional amendment mechanisms. Using a normative juridical approach with statutory and comparative methods, data is collected through literature study and presented qualitatively with descriptive-analytical approach. Results indicate that Indonesia and the United States share similarities in government form, several state institutions, human rights regulations, and constitutional amendment mechanisms, while differences emerge in state form, certain institutions, citizenship conceptualization, gun ownership rights, and judiciary involvement in constitutional amendments. The findings contribute to strengthening constitutional literacy and citizenship education, particularly relevant for Pancasila and Civic Education pedagogy in Indonesia.
Constitutional Knowledge; Citizenship; Indonesia; United States of America; Civic Education.
Prince Clinton Immanuel Christian Damanik
Copyright (c) 2025 Prince Clinton Immanuel Christian Damanik, Mohammad Idham Chaled, Feri Dwi Jayanti, Rizki Achmad Husaeni, Anastasia Arta Uli (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of Omnibus Law Technique on the Quality of Criminal Legislative Drafting in Indonesia
This research critically analyzes the influence of the omnibus law technique on the quality of criminal law formulation in Indonesia, particularly following the enactment of Law No. 13 of 2022 regarding Amendments to Law No. 12 of 2011 on the Formation of Legislation. Although the omnibus law method formally recognizes the integration of multiple legal substances within a single statute to enhance legislative efficiency and regulatory synchronization, empirical evidence demonstrates that its application in the criminal law domain creates serious substantive and procedural challenges. The research employs a normative legal approach supplemented by conceptual analysis to examine the alignment between omnibus law practices and the principles of good legislation (good legislation principles) as stipulated in Article 5 of Law No. 13 of 2022. The findings reveal that while omnibus law offers administrative efficiency, its implementation in criminal legislation generates significant problems regarding norm clarity, public participation, and legal legitimacy. Specifically, the technique tends to obscure the principle of legality (nullum crimen sine lege), reduce deliberative quality in legislative processes due to executive dominance, and weaken public participation in legislative procedures. Furthermore, the rapid processing of omnibus bills with limited public consultation compromises the substantive legitimacy of resulting criminal law provisions. This research concludes that implementing omnibus law techniques in criminal legislation must be accompanied by reinforced mechanisms for meaningful public participation, enhanced transparency in legislative discussions, and rigorous norm quality testing prior to enactment. Without such safeguards, the legislative innovation intended to simplify legal frameworks risks creating new legal uncertainty within Indonesia's national criminal justice system. The research advocates for either restricting omnibus law application to non-criminal legislation or fundamentally restructuring its procedural framework to comply with constitutional standards of democratic lawmaking.
Omnibus Law; Criminal Law Formulation; Legal Legitimacy; Meaningful Participation; Good Legislation Principles.
Copyright (c) 2025 Risman Setiawan (Author) https://creativecommons.org/licenses/by-sa/4.0
State Responsibility in Protecting Children from Sexual Violence in Educational Settings: A Case Study of Gorontalo
This study examines the constitutional responsibility of the state in protecting children from sexual violence within educational institutions, using Gorontalo City as a case study. Article 28B paragraph (2) of the 1945 Constitution obliges the state to ensure that every child is protected from violence and discrimination. However, the increasing number of sexual violence cases in schools and the weak institutional response indicate a significant gap between constitutional mandates and their implementation. Employing an empirical juridical approach through interviews with the Women and Children Protection Unit (PPA) of Gorontalo City Police, the Regional Office for Women and Children Protection, and relevant legal documents, this research reveals that the failure of protection is not merely due to criminal factors, but also the lack of institutional governance, inadequate state oversight, weak school-based child protection mechanisms, and limited capacity of law enforcement agencies. These findings demonstrate that the state has not fully carried out its positive obligations to protect children. The study recommends strengthening local regulations, establishing a regional child protection task force, improving the capacity of PPA units, and integrating child-protection policies into school governance as part of the state's constitutional duties.
Child Protection; Sexual Violence; State Responsibility; Constitutional Law; Education System.
Copyright (c) 2025 Mastura H. Thalib, Lisnawaty W. Badu, Karlin Z. Mamu (Author) https://creativecommons.org/licenses/by-sa/4.0
The Role of State Regulation in Copyright Protection Within the Digital Ecosystem: A Case Study of TikTok
This research examines copyright infringement on TikTok, addressing the paradox between creative freedom and intellectual property protection. Digital technology expansion enables artistic expression while simultaneously creating enforcement gaps due to low legal awareness and inadequate public literacy regarding Law No. 28 of 2014 on Copyright. The study analyzes how TikTok's policies including takedown mechanisms, safe harbor principles, and fair use doctrine function as legal instruments balancing innovation and legal certainty. Employing normative legal methodology, this research investigates the synergy between national regulations and platform policies in protecting creators' moral and economic rights. Analysis reveals the urgent need for contextual legal education and collaboration among government, platforms, and society to establish a just digital ecosystem respecting originality while cultivating ethical, globally competitive creative culture. Furthermore, the research emphasizes the state's role as a primary actor in establishing legal frameworks protecting copyright in digital spaces. Article 28C (1) of the 1945 Indonesian Constitution provides constitutional foundation that the state must provide effective regulatory mechanisms and law enforcement protecting citizens' works. Through administrative instruments including Ministerial Regulations on Information and Communications (Permenkominfo) and governmental agency authorities (DJKI, Kominfo) this study evaluates how public policy creates accountable and constitutionally compliant digital governance, ensuring equitable copyright protection in contemporary information ecosystems.
State Responsibility; Digital Regulation; Fundamental Rights Protection; Digital Platform Governance.
Copyright (c) 2025 Havid Putra Awal Tolinggilo, Nirwan Junus, Nurul Fazri Elfikri (Author) https://creativecommons.org/licenses/by-sa/4.0
Criminal Liability for Corruption and Constitutional Responsibility of the State in the Whoosh High-Speed Rail Megaproject Case: Analysis of Mark-ups, Debt, and Restructuring
This study examines criminal liability for corruption and the constitutional responsibility of the state regarding the Jakarta-Bandung High-Speed Railway Project (Whoosh), analyzing budget mark-ups, state-owned enterprise debt, and financial restructuring. The Whoosh project, classified as a National Strategic Project, has experienced significant cost overruns that raised serious governance concerns. Construction costs reached approximately USD 52 million per kilometer, three times higher than comparable projects in China (USD 17-18 million per kilometer), suggesting potential criminal corruption through budget inflation in the Estimated Price (HPS) determination. Concurrently, the financial crisis at PT Kereta Cepat Indonesia China (KCIC) and its parent company, PT Kereta Api Indonesia (KAI), necessitated State Capital Participation (PMN) injections from the national budget, creating constitutional burden on state finances. This research employs a normative-empirical legal methodology, integrating doctrinal analysis of Indonesian constitutional law, anti-corruption legislation, and state finance laws with empirical examination of KPK investigations and fiscal impacts. The study proposes a Dual Accountability model that integrates criminal and constitutional dimensions, linking alleged budget mark-ups causally to state losses and subsequent constitutional obligations. Findings indicate that corporate accountability through anti-corruption enforcement must operate simultaneously with constitutional oversight of state-owned enterprises, consistent with Constitutional Court Decision No. 14/PUU-XVI/2018. This integrated approach ensures comprehensive resolution requiring both penal recovery channels and constitutional safeguards before financial bailouts are approved. The research contributes to understanding how infrastructure megaproject failures implicate dual accountability mechanisms and informs governance reforms necessary for managing National Strategic Projects effectively.
Infrastructure Corruption; Budget Mark-Ups; State-Owned Enterprise Debt; Constitutional Responsibility; Dual Accountability.
Copyright (c) 2025 Eka Farman, Syahrul, Damianus Wanda Ndapa, Hazairin, Musmuliadin, Syamsuddin (Author) https://creativecommons.org/licenses/by-sa/4.0
Abandoned Land as a Paradox of Prosperity
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.
Abandoned Land; Basic Agrarian Law; Social Function of Land; Social Justice; National Land Agency.
Copyright (c) 2025 Nur Regita Saputri Muhammad, Nirwan Junus, Mohamad Rivaldi Moha (Author) https://creativecommons.org/licenses/by-sa/4.0
Legal and Political Analysis of the Red and White Cabinet Reshuffle Based on Good Governance Principles
<p __cpp="1" __cporiginalvalueofinnerhtml="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.">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.
Copyright (c) 2025 Rizki Mubarok (Author) https://creativecommons.org/licenses/by-sa/4.0
Judicial Activism of the Constitutional Court in Progressive Law Discovery: Limitations, Checks and Balances, and the Threat of Becoming a Positive Legislator
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.
Judicial Activism; Constitutional Court; Separation of Powers; Positive Legislator; Progressive Rechtvinding.
Copyright (c) 2025 Nur Rizkiah Hasanah, Irwan Triadi (Author) https://creativecommons.org/licenses/by-sa/4.0
Constitutional Integration of Customary Law in Criminal Case Handling Mechanisms Based on the National Criminal Code (Law Number 1 of 2023)
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.
Constitutional Integration; Customary Criminal Procedures; National Criminal Code.
Copyright (c) 2025 Arter Lukas Tulia (Author) https://creativecommons.org/licenses/by-sa/4.0
Economic Exploitation of Children in Indonesia: An Analysis of Positive Law and Islamic Law
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.
Child protection; Legal enforcement; Economic exploitation; Positive law; Islamic law.
Copyright (c) 2025 Samuel Samuel, Lisnawaty W Badu, Nuvazria Achir (Author) https://creativecommons.org/licenses/by-sa/4.0
Tax Amnesty and the Evidentiary Standards of Ownership Transfer in Indonesian Corporate Tax Litigation
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.
Tax Amnesty; Transfer Of Ownership; Standard Of Proof; Tax Litigation; Fiscal Legitimacy.
Restorative Justice and Recidivism in the Perspective of Islamic Law and Indonesian Positive Law
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.
Restorative Justice; Recidivism; Legal Compatibility
Copyright (c) 2025 Igvan Nagif Syahyudin, Moh. Rusdiyanto U. Puluhulawa, Avelia Rahmah Y. Mantali (Author) https://creativecommons.org/licenses/by-sa/4.0
Reassessing the Matching Principle’s Relevance in Recognizing Staff Bonus Expenses in Corporate Tax Disputes
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.
Matching Principle; Accrued Expenses; Deductible Expenses; Indonesian Tax Law; Substance over Form.
Copyright (c) 2025 Nafis Dwi Kartiko, Amrie Firmansyah, Abdul Al-Malik Al-Muluk (Author) https://creativecommons.org/licenses/by-sa/4.0
Evolution of Research on Religion–State Relations in Constitutional Law Using Biblioshiny Network Visualization Analysis
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.
Constitutional Law; Religion and State; Bibliometrics; Human Rights; Freedom of Religion.
Copyright (c) 2025 Amri Saputra, Ansorul Alim, David Ricardo, Shukri Bin Suparti (Author) https://creativecommons.org/licenses/by-sa/4.0
Harmonising RPJMD Regulation Dualism: Ta’arudh Al-Adillah Approach for Legal Certainty in Indonesia
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.
Copyright (c) 2025 Arief Gunawan (Author) https://creativecommons.org/licenses/by-sa/4.0/