Siyasah Dusturiyah: State Law Review is a multidisciplinary academic journal focused on the interplay between the state, law, and society, comprehensively bridging two primary legal paradigms: Islamic Law (Siyasah) and Positive Law. The journal is dedicated to publishing empirical research, conceptual frameworks, and rigorous critical analyses encompassing public law, procedural law, private law with public policy dimensions, and contemporary legal issues, with the objective of advancing progressive, equitable, and actionable recommendations for state governance. To facilitate the continuous dissemination of scholarly discourse, the journal is published bi-monthly, releasing six issues annually in January, March, May, July, September, and November.
An Analysis of Gorontalo District Court's Decision on White-Collar Employment Embezzlement
This article critically examines the legitimacy of imposing minimum sentences in corruption cases by focusing on the Gorontalo District Court Decision concerning a major bureaucratic employment embezzlement case. By employing a normative legal method that utilizes statutory, case, and conceptual approaches, this research evaluates judicial discretion through the antinomy of legal purposes. The results demonstrate that while the verdict fulfills formal legal certainty, it fundamentally distorts substantive justice and social utility by completely neglecting the severe intentions of bureaucratic offenders. The application of minimum sanctions ultimately fails to provide any meaningful deterrent effect. The discussion highlights an urgent necessity to reconstruct the absolute boundaries of judicial discretion. This reconstruction must strictly align with the gravity of offense principle mandated by the United Nations Convention Against Corruption and the integrative sentencing paradigm of the new Indonesian Criminal Code. Therefore, establishing rigid sentencing guidelines remains highly imperative for all future judicial verdicts.
Judicial Discretion; Minimum Sentence; White Collar; Integrative Paradigm; Legal Certainty.
Copyright (c) 2026 Moh. Rahmat Attamimi, Lisnawaty W. Badu, Ahmad Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
Legal Dispute Resolution for Motorcycle Courier Drivers Facing Canceled Cash on Delivery Orders
The rise of Indonesia's digital economy maintains high reliance on Cash on Delivery transactions. However, unilateral cancellations by consumers create a legal vacuum, transferring financial burdens to couriers. This doctrinal research utilizes statute, conceptual, and comparative approaches to analyze the multilateral legal relationship between platforms, merchants, drivers, and consumers. Findings demonstrate that drivers act strictly as mandate receivers, not sellers. Consequently, unilateral cancellations constitute an absolute breach of contract and a severe violation of good faith. Platform automated reimbursement schemes shift the actual financial loss from drivers to platforms, necessitating an immediate extrajudicial right of recourse against defaulting buyers. Drawing from the European Union Platform Work Directive, this study concludes that platforms possess a legitimate basis to execute extrajudicial sanctions. These measures include implementing permanent blacklisting integrated with advanced Know Your Customer identity systems and broader social credit scores. This mechanism proportionally deters consumer bad faith and restores legal equilibrium.
Cash on Delivery; Multilateral Relationship; Right of Recourse; E-Commerce Law; Gig Economy.
Copyright (c) 2026 Dimas Junior Raafi, Nirwan Junus, Julius T. Mandjo (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimizing the Performance of Buol Regency Government in Supporting Regional Student Associations
The constitutional mandate to empower civic participation in Indonesia currently conflicts with rigid digital public financial management systems, specifically the SIPD-RI platform. Employing a socio-legal methodology, this study analytically examines the administrative friction between grassroots student associations and local government agencies within Buol Regency. This research utilizes Lawrence Friedman’s Legal System Theory alongside UNDP Good Governance frameworks. The empirical findings reveal a systemic clash of norms wherein substantive constitutional youth empowerment is entirely subordinated to algorithmic administrative compliance. Culturally fluid student organizations remain structurally disenfranchised by corporate-level verification metrics, engendering a profound institutional digital divide. Furthermore, a deeply entrenched bureaucratic culture of defensive administration exacerbates this legal bottleneck. To resolve this regulatory deadlock, local governments must enact asymmetric derivative regulations classifying youth groups as specialized cultural entities. Institutionalizing targeted digital administrative assistance will successfully harmonize strict fiscal accountability mandates with the equitable facilitation of grassroots civic spaces, ensuring substantive justice.
Administrative Law; Digital Governance; Civic Empowerment; Clash of Norms; Student Associations.
Copyright (c) 2026 Aldi H. Batalipu, Erman I. Rahim, Ahmad Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
SOE Dichotomy: Reconciling Public Obligations and Corporate Governance in Indonesia, Malaysia, Singapore
The resurgence of state capitalism through state-owned enterprises and sovereign wealth funds has provoked profound doctrinal tension between public accountability and corporate governance. In Indonesia, the dogmatic classification of separated state wealth fundamentally undermines the business judgment rule, exposing corporate directors to criminal liability for commercial losses. Similarly, government-linked corporations in Malaysia suffer from entrenched political appointments that inflate agency costs. Utilizing a comparative doctrinal methodology, this article evaluates the institutional restructuring under Indonesian laws number one and sixteen of 2025 regarding the Danantara investment agency. It argues that without definitive legislative harmonization providing a safe harbor clause, the structural ambiguity will perpetuate managerial paralysis. To reconcile this public-private legal dichotomy, this article proposes transplanting the Temasek model from Singapore. By instituting strict competitive neutrality and dual constitutional control mechanisms, nations can effectively insulate commercial discretion from political intervention while preserving the fiduciary integrity of public asset management frameworks worldwide.
Corporate Governance; Business Judgment Rule; Competitive Neutrality; State-Owned Enterprises; Fiduciary Duties.
Copyright (c) 2026 Regina Naya Cahyani (Author) https://creativecommons.org/licenses/by-sa/4.0
An Analysis of Judicial Reasoning as a Form of Breaking and Legal Discovery for Ecological Justice
Post-Job Creation Law, environmental approvals are trapped in rigid administrative formalism, ignoring geological vulnerability. This article aims to examine judicial reasoning in Decision No. 59/G/LH/2023/PTUN.JKT as rule-breaking and rechtsvinding for ecological justice. This empirical legal research employs statutory, conceptual, and sociological approaches, utilizing data derived from qualitative interviews and literature reviews. The findings demonstrate that judges performed rule-breaking by deliberately bypassing formal administrative compliance to prioritize public safety. Furthermore, rechtsvinding was successfully implemented through the dominus litis principle when comprehensively examining complex scientific evidence. Ultimately, this corrective ruling perfectly actualizes the Progressive Legal Theory and the Legal Development Theory, asserting unequivocally that corporate investment execution must strictly submit to the absolute ecological threshold boundaries. Therefore, administrative procedures cannot justify ecologically destructive actions; substantive environmental protection must remain the paramount judicial objective to guarantee intergenerational sustainability across modern Indonesia.
Ecological Justice; Rechtvinding; Rule Breaking.
Copyright (c) 2026 Muhammad Rizky Aditiya, Ikomatussuniah, Ahmad Rayhan (Author) https://creativecommons.org/licenses/by-sa/4.0
Judicial Sentencing Factors for Parental Child Sexual Abuse at Tilamuta District Court
Legal enforcement concerning parental child sexual abuse frequently triggers a sharp clash of norms between rigid procedural certainty and substantive justice. This article examines the judicial reasoning within Tilamuta District Court Decision Number 14/Pid.Sus/2024/PN Tmt, where judges exercised progressive judicial activism by rendering an ultra petita sentence, intentionally increasing the penalty from twelve to seventeen years of imprisonment. This empirical study demonstrates that the step-parent’s asymmetrical domestic power relation fundamentally distorts material evidence, thereby neutralizing the victim's defensive capacity and necessitating extraordinary judicial intervention. Consequently, this article explicitly proposes the formulation of specialized sentencing guidelines as ius constituendum securely grounded in therapeutic jurisprudence principles. These guidelines offer a structured, measurable matrix to legitimize progressive judicial discretion, transforming absolute domestic authority into an absolute aggravating factor while mandating longitudinal forensic psychological assessments. Ultimately, this proposed model successfully transitions the judiciary from mechanical statutory application toward a highly victim-oriented restorative justice framework.
Judicial Activism; Ultra Petita; Substantive Justice; Sentencing Guidelines; Therapeutic Jurisprudence.
Copyright (c) 2026 Juan Wahyudi FP Pagau, Lisnawaty Wadju Badu, Muhamad Khairun Kurniawan Kadir (Author) https://creativecommons.org/licenses/by-sa/4.0
Unregulated Foreign Investment Screening in Indonesia: State Sovereignty and Legal Certainty Implications
This article examines the regulatory vacuum in Indonesia regarding foreign direct investment screening mechanisms and its implications for state sovereignty and legal certainty. Despite the global paradigm shift towards national security screening, the current licensing system prioritizes economic facilitation, lacking an ex ante review procedure for strategic sectors. Utilizing doctrinal legal research with statute, conceptual, and comparative approaches, this study systematically analyzes the risks of this legislative void. The findings demonstrate that the absence of structured screening compromises national interests and degrades legal certainty. Arbitrary revocations of investments without established procedural frameworks expose Indonesia to international arbitration disputes under international investment agreements, risking fatal violations of the fair and equitable treatment standard. Consequently, this study concludes that Indonesia must urgently institutionalize a comprehensive investment screening system. This mechanism is absolutely imperative to proportionally balance open investment policies with essential security safeguards, thereby mitigating international litigation risks and protecting territorial sovereignty.
Foreign Direct Investment; Investment Screening; Legal Certainty; National Security; State Sovereignty.
Copyright (c) 2026 Rolis Barson Sembiring (Author) https://creativecommons.org/licenses/by-sa/4.0
Recalibrating International Investment Arbitration: The Green Constitution as an Ecological Justice Defense
Contemporary international investment law faces a structural legitimacy crisis due to the normative clash between foreign direct investment protection and global ecological sustainability imperatives. This research urgently addresses the regulatory chill phenomenon resulting from arbitration mechanisms that weaponize treaty protections against state climate mitigation policies. Employing doctrinal legal research, this study rigorously analyzes treaties, customary international law, and arbitral jurisprudence utilizing the Vienna Convention on the Law of Treaties. The findings demonstrate that domestic supreme law, conceptualized as the Green Constitution, serves as a proactive doctrinal defense. By establishing an implied incorporation clause, the Green Constitution redefines investors' legitimate expectations ab initio and fortifies state police powers. The research concludes that systemically integrating ecological constitutionalism into arbitration, mandated by Article 31(3)(c), recalibrates international economic law, effectively mitigating corporate lawfare and subordinating commercial expectations to the erga omnes obligations of global environmental justice within the modern foreign direct investment legal framework.
Ecological Justice; Green Constitution; International Arbitration; Legitimate Expectations; Police Powers.
Copyright (c) 2026 Sheilla Bintang Aerielisty (Author) https://creativecommons.org/licenses/by-sa/4.0
Constitutional and Siyasah Dusturiyah Review of Neglected Child Protection in Purwakarta
The phenomenon of neglected children in Purwakarta Regency exposes a severe disconnect between the 1945 Constitution and actual regional protection practices. Utilizing an empirical approach, this study critically analyzes legal frameworks, direct field observations, and targeted interviews with local social agencies to evaluate regulatory implementation. Findings reveal acute institutional paralysis and ineffective bureaucratic synergy, reducing Regional Regulation Number Two of 2021 into a mere administrative text. Consequently, state interventions completely fail to address structural poverty and the rampant economic exploitation continuously orchestrated by organized street child mafias. To rectify this systemic failure, this research proposes integrating the interdisciplinary principles of Siyasah Dusturiyah and Maqashid Shariah. Operationalizing the ethical concepts of Hifdz al Ummah alongside established jurisprudential maxims strictly demands a transformative governance model. Substantively protecting marginalized youth directly requires dismantling these exploitative networks rather than merely enforcing superficial public order, thereby genuinely actualizing a fully constitutional regional protection environment today.
Neglected Children, Siyasah Dusturiyah, Maqashid Shariah, Child Protection, Purwakarta.
Copyright (c) 2026 M Yahya Wahyudin, Rena Zulfaidah (Author) https://creativecommons.org/licenses/by-sa/4.0
Realizing Regional Elections Based on People’s Sovereignty: Constitutionality of Regional Elections through the DPRD
Ambiguity in interpreting Article 18 of the UUD NRI 1945, particularly regarding the phrase “elected democratically,” has generated debate over direct regional head elections versus those held through the DPRD. This study aims to safeguard popular sovereignty within representative mechanisms while minimizing the adverse effects of high political costs and corruption risks. Employing a normative legal method, with legislative and conceptual approaches, the research addresses a gap in the literature on the constitutional design of regional head elections through the DPRD as an expression of popular sovereignty. The findings demonstrate that regional head elections conducted by the DPRD are constitutionally valid and consistent with democratic principles. This mechanism effectively reduces election expenditures and disrupts the cycle of political money. The study seeks to establish a normative basis for reinforcing popular sovereignty through an indirect election system that maintains popular legitimacy. In summary, the research concludes that regional elections conducted through the DPRD have significant implications for local government stability. The practical implications highlight the urgent need for regulatory frameworks to enhance public oversight and political party integrity, thereby ensuring popular sovereignty in the regional election process.
Regional Elections; DPRD; Principle of Popular Sovereignty; Constitutional Validity; UUD NRI 1945.
Copyright (c) 2026 Risman Setiawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Central Bank Digital Currency: Constitutional Reconfiguration of Monetary Sovereignty Within Web3 Architectures
The emergence of decentralized Web3 architectures fundamentally disrupts traditional territorial monetary sovereignty, thereby challenging the constitutional mandate of state-controlled currency. This study examines the normative collision between algorithmic decentralization and state-centric monetary frameworks under the Indonesian Constitution. Employing a doctrinal legal methodology through statutory, conceptual, and functional comparative approaches, this research analyzes the central bank digital currency as a critical constitutional defense mechanism. The findings indicate that the Financial Sector Omnibus Law positions the digital fiat as a sovereign instrument to restore macroeconomic control against transnational private stablecoins. Furthermore, balancing anti-money laundering obligations with constitutional privacy rights explicitly requires a regulation-by-design architecture, specifically implementing tiered anonymity. The institutionalization of digital fiat necessitates precise legal agency attribution within permissioned smart contracts to prevent algorithmic immunity. Ultimately, this regulatory integration represents a manifestation of digital constitutionalism, renegotiating the cyberspace social contract to ensure monetary stability while proportionally protecting all fundamental civic rights.
Central Bank Digital Currency; Digital Constitutionalism; Monetary Sovereignty; Tiered Anonymity; Web3 Architecture.
Copyright (c) 2026 Siska Sanjahaya Jahir, Nunut Asniar (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Application of Transformative Justice in Theft Cases: A Case Study of Decision Number 80/PID.B/2024/PN Liwa
Contemporary criminal justice systems confront normative clashes between procedural restoration and structural poverty alleviation. Conventional restorative justice approaches fail to prevent long-term recidivism substantially because they merely return impoverished offenders to their original economic vulnerabilities. This socio-legal research evaluated Liwa District Court Decision Number 80/PID.B/2024/PN Liwa to dismantle conditional sentencing flaws. The author applied qualitative content analysis through a deductive syllogism framework to dissect judicial discretion within the courtroom. Analytical findings proved that case resolution focused solely on financial restitution and passive general condition impositions. The absence of specific conditions requiring vocational interventions reduced the ruling into judicial cosmetics, legalistically trapping marginalized perpetrators back inside the poverty cycle. Therefore, this manuscript offers conceptual novelty through transformative judicial discretion activism. Global penal reform imperatively obligates judges to integrate cross-sectoral economic rehabilitation sanctions to sever the root chains of necessity crimes, simultaneously elevating courtroom authority into an epicenter of sustainable social engineering.
Transformative Justice; Judicial Discretion; Poverty-Driven Crime; Conditional Sentencing.
Copyright (c) 2026 Christloy Totota Karo-Karo, Bambang Waluyo, Slamet Tri Wahyudi (Author) https://creativecommons.org/licenses/by-sa/4.0
Legal Status and Protection of Gig Economy Workers Under Indonesian Labor Law
The rapid expansion of the digital gig economy exposes a severe normative vacuum within Indonesian labor law, permanently subjugating workers to exploitative algorithmic management and sham partnerships. Employing a doctrinal legal methodology, this study comprehensively evaluates Indonesia’s rigid statutory framework and conducts a comparative jurisprudential analysis with the United Kingdom and Spain. The findings indicate that dogmatic adherence to traditional employment classifications completely prevents algorithmic accountability, effectively externalizing operational risks onto entirely unprotected digital workers. Conversely, the UK’s hybrid 'worker' classification and Spain’s bold algorithmic transparency mandates provide vital blueprints. To prevent systemic disenfranchisement, Indonesia must immediately transition toward a responsive law paradigm by judicially piercing the digital corporate veil. The national legislature must formally codify a sui generis dependent contractor legal classification. Furthermore, institutionalizing an automated micro-levy social security mechanism alongside mandatory algorithmic transparency will perfectly balance essential labor protections with market flexibility, ultimately restoring substantive constitutional justice and fundamental human dignity.
Gig Economy; Algorithmic Management; Sham Partnership; Responsive Law; Dependent Contractor.
Copyright (c) 2026 Yosephine Fransisca Andriani, Atik Winanti, Aurora Jilena Meliala (Author) https://creativecommons.org/licenses/by-sa/4.0
Corporate Beneficial Ownership Transparency Legal Frameworks: A Comparative Regulatory Analysis Indonesia & Philippines
This article examines the legal dualism within Indonesia's beneficial ownership transparency framework, which explicitly contradicts the Investment Law and heavily limits compliance. Employing a doctrinal method through a strong comparative approach, this study critically contrasts Indonesia's passive declarative regime against the progressive investigative-digital framework of the Philippines under SEC MC 15/2025. Primary findings indicate that while Indonesia still relies on a loose twenty-five percent threshold without extraterritorial reach, the Philippines has actively mandated a precise twenty percent threshold, nine deterministic ownership categories, and the cross-border digital registry HARBOR. Consequently, Indonesia's current regulatory framework suffers from normative stagnation and severely lacks independent verification mechanisms. To eliminate information asymmetry and comply with international standards of the Financial Action Task Force, Indonesia urgently needs to enact a standalone Corporate Transparency Act. This crucial legal reform must integrate a multi-layered control taxonomy and establish a cross-verified database to fully protect the national corporate ecosystem.
Beneficial Ownership; Corporate Transparency; Legal Dualism; Money Laundering; Information Asymmetry.
Copyright (c) 2026 William Sepvano The (Author) https://creativecommons.org/licenses/by-sa/4.0
Legal Protection of Creditors in Spin-offs: Comparing Indonesian and Philippine Corporate Law
Corporate restructuring through demerger mechanisms perpetually triggers dogmatic tension between managerial efficiency and the protection of creditor constitutional rights. This article comprehensively compares creditor protection architecture within the corporate law jurisdictions of Indonesia and the Philippines. Utilizing a normative legal method with comparative approaches, this research explicitly exposes systemic weaknesses of Indonesian law. The Indonesian corporate legal regime proves highly fragile, relying purely on administrative procedural positivism through draconian objection deadlines and an impossible Actio Pauliana instrument. Conversely, the Philippine Revised Corporation Code offers absolute protection grounded in equity supremacy via the majestic Trust Fund Doctrine. This ancient doctrine positions corporate capital as an absolute trust fund for creditors, which instantaneously invalidates fraudulent asset transfers. As a primary academic conclusion, this research recommends paradigmatic hybridization for Indonesian corporate governance. Lawmakers now urgently must adopt these substantive principles by implementing a reversed burden of proof to entirely prevent corporate cannibalization crimes.
Actio Pauliana; Corporate Demerger; Corporate Governance; Creditor Protection; Trust Fund Doctrine.
Copyright (c) 2026 Cut Tiara Sekar Maharani (Author) https://creativecommons.org/licenses/by-sa/4.0
ESG Integration in SOE Directors' Duties: Comparing Indonesian and Malaysian Corporate Law
This article comparatively analyzes the integration of Environmental, Social, and Governance (ESG) mandates into the fiduciary duties of State-Owned Enterprise (SOE) directors in Indonesia and Government-Linked Companies (GLC) in Malaysia. Utilizing a normative doctrinal approach, this study addresses the systemic tension between ESG transition risks and directors' personal liability. In Indonesia, the rigid state finance doctrine often criminalizes SOE business losses, creating a chilling effect on sustainable investments. Conversely, Malaysia treats GLCs as private entities, evaluating failures through civil mechanisms unless decisions are "plainly wrong". To resolve these specific jurisdictional asymmetries, this research actively proposes the novel concept of an "ESG-linked BJR Safe Harbor". The study concludes that courts must definitively elevate ESG compliance from a mere administrative reporting obligation into a highly objective judicial standard, successfully validating it as material evidence of good faith to formally activate the Business Judgment Rule protections for corporate fiduciaries globally and domestically today.
Business Judgment Rule; Corporate Governance; ESG Compliance; Fiduciary Duty; State-Owned Enterprises.
Copyright (c) 2026 Alia Imron (Author) https://creativecommons.org/licenses/by-sa/4.0
Ecocracy and Rights of Nature: Constitutional Reconstruction of Indonesian Energy Transition Mining
The global energy transition paradoxically has triggered massive nickel mining operations, severely threatening critical ecological vulnerabilities of small islands in Indonesia. This study aims to reconstruct the conventional anthropocentric Green Constitution paradigm by systematically integrating the Ecocracy doctrine and Rights of Nature. Utilizing a normative-juridical method with conceptual, statutory, and case approaches, this research analyzes various contemporary constitutional shifts. The study findings demonstrate that unregulated nickel extraction fundamentally destroys the ecological carrying capacity of vulnerable archipelagos. Crucially, Constitutional Court Decision Number 35/PUU-XXI/2023 functions as a monumental judicial resolution that firmly and implicitly recognizes nature as an independent legal subject holding absolute protection rights. In conclusion, this historic ruling establishes an erga omnes constitutional mandate for the state to immediately halt all destructive extractive mining operations within small island territories, effectively transforming Indonesia’s environmental law landscape from an exploitative framework into a highly progressive, strongly binding, and sovereign environmental ecocracy system.
Ecocracy; Energy transition; Green constitution; Rights of nature; Small islands.
Copyright (c) 2026 Wahyu Nugroho, Muhammad Umar bin Abdul Razak (Author) https://creativecommons.org/licenses/by-sa/4.0
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
Tax Sovereignty and Administrative Justice: The Matching Principle Under Islamic Constitutional Law
The systematic bureaucratic disallowance of the matching principle in corporate taxation creates profound normative tension between sovereign revenue optimization and administrative justice. This manipulative practice distorts corporate financial realities by accelerating revenue recognition while arbitrarily deferring deductible employee compensation, constituting a manifest abuse of administrative discretion. This study aimed to rigorously deconstruct this fiscal asymmetry and formulate an equitable harmonization model. Employing a normative dogmatic methodology integrated with a comparative constitutional approach, this research juxtaposed modern legal protections against classical taxation doctrines within Islamic constitutional law. The analysis revealed that the state's asymmetrical interpretation structurally violates the principle of equality before the law. Comparatively, Islamic jurisprudence dictates that the state must deduct operational sacrifices prior to wealth exaction. By synchronizing corporate tax deductibility with Islamic equitable parameters, this novel framework prescribes a transnational legal model that effectively curtails bureaucratic arrogance and secures fundamental material certainty for commercial entities operating globally.
Administrative Justice; Deductible Expenses; Fiqh Siyasah; Matching Principle; Tax Sovereignty.
Copyright (c) 2026 Rizki Yuan Anggreni, Moh. Ridwan Landipo, Sahaya Payapo (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
State Sovereignty and Global Tax Governance: The Integration of Islamic Distributive Justice within International Economic Law
The structural expansion of the digital economy precipitates a severe normative crisis within international economic law by eroding territorial fiscal sovereignty and entrenching base erosion and profit shifting. Current global tax governance spearheaded by the Organisation for Economic Co-operation and Development exhibits an acute distributive justice deficit, disproportionately subordinating market jurisdictions in the Global South under asymmetric soft law compromises while secular redistributive frameworks remain conceptually deadlocked. This study critically investigated the epistemic clash between state sovereignty and multilateral digital taxation, evaluating whether non-Western constitutional ethics can rectify these structural imbalances. Employing a doctrinal legal research methodology integrated with conceptual and statutory approaches, this research scrutinized contemporary multilateral treaty drafts alongside domestic responsive statutes through deductive syllogism. The analysis revealed that the Two-Pillar architecture systematically marginalizes developing economies by restricting reallocation to fractional residual profits and coercively invalidating legitimate unilateral digital levies. Furthermore, the findings established that Islamic constitutional jurisprudence—specifically through public fiscal governance doctrines and the overarching tenets of Islamic law—furnishes an imperative normative foundation to overcome this impasse. Rather than operating as private ritualistic philanthropy, principles forbidding wealth concentration and manipulative transactional ambiguities legally invalidate structural market exploitation. Consequently, this study definitively asserts that integrating Islamic distributive justice into binding multilateral conventions transforms global taxation from an instrument of neoliberal capital retention into an enforceable mechanism of equitable economic redistribution. Prescriptively, this epistemological integration establishes legitimate legal defenses for developing market states to preserve jurisdictional sovereignty, eradicate predatory tax competition, and guarantee universal welfare.
Global Tax Governance; Islamic Distributive Justice; Fiscal Sovereignty; Base Erosion and Profit Shifting; Multilateral Convention.
Copyright (c) 2025 Anang Ma’ruf, Fitrah Khairunnas (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