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Sheren Devillia Rasyah; Lady Ramadhani; Alya Ramadhani Hariman; Moulyta Elgi Trinanda

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the comparison between litigation and Alternative Dispute Resolution (ADR) in resolving business conflicts in Indonesia. The increasingly complex nature of business activities has led to a variety of conflicts, such as breach of contract, share ownership disputes, and payment issues, which require efficient resolution methods that provide legal certainty. This study aims to explore the characteristics, procedures, advantages, and disadvantages of dispute resolution through litigation and ADR, which include negotiation, mediation, conciliation, and arbitration. The method applied is normative juridical, drawing on legislation, legal doctrine, and relevant literature. The research findings indicate that litigation offers stronger legal certainty through binding court decisions and organized procedures, but is often time-consuming, expensive, and produces win-lose outcomes. On the other hand, ADR offers flexibility, confidentiality, efficiency, and the opportunity to reach mutually beneficial solutions, although in some situations it requires court confirmation for enforcement. Therefore, the choice of dispute resolution method needs to be adjusted to the nature of the conflict, the relationship between the parties, and the need for legal certainty.

Nur Shabrina Ramadhani; Maya Larissa; Annisa Hafida; Melati Harmia Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

Rizky Dwi Utami; Ahmad Nafhani; Agung Pratama

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of financial technology has led to the emergence of cryptocurrency as a decentralized digital instrument that enables fast and cross-border financial transactions. While this technology offers efficiency and flexibility in digital financial activities, it also creates opportunities for misuse in various forms of crime, including terrorist financing. This study aims to analyze the use of cryptocurrency as a means of financing terrorist activities in Indonesia, examine the existing legal framework governing terrorist financing, and identify the challenges faced in law enforcement. This research employs a normative legal method using statutory, conceptual, and case study approaches. The findings indicate that the use of cryptocurrency as a medium for terrorist financing still fulfills the elements of a criminal offense as regulated under Law Number 9 of 2013 concerning the Prevention and Eradication of Terrorism Financing. However, the characteristics of cryptocurrency, such as anonymity, decentralization, and cross-border transactions, create significant challenges in the processes of evidence gathering, transaction tracing, and identification of perpetrators. In addition, there is a regulatory gap between the recognition of crypto assets as economic commodities and the supervision of their potential misuse for terrorist financing. Therefore, stronger regulations are needed to explicitly integrate crypto assets into the terrorist financing prevention regime, along with improving the capacity of law enforcement agencies in blockchain transaction analysis and strengthening international cooperation to enhance the effectiveness of law enforcement in the digital economy era.

Marthen Arnoldus Rehabeam Manongga; Cecep Suhardiman

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The rapid development of e-commerce has significantly increased the participation of Micro, Small, and Medium Enterprises (MSMEs) in the digital economy, particularly through the use of pre-order transaction schemes. Although Indonesia has established a relatively comprehensive legal framework for consumer protection and electronic transactions, pre-order transactions involving MSME products remain highly vulnerable to fraud. This study aims to analyze the effectiveness of legal regulation and implementation of consumer protection in pre-order transactions conducted through e-commerce platforms, to identify legal, institutional, and social factors contributing to consumer vulnerability, and to examine the role of the state and e-commerce platform providers in strengthening consumer protection as a public policy. This research employs a normative legal research method with a prescriptive-analytical character, utilizing statutory, conceptual, and case approaches. The findings reveal that existing consumer protection mechanisms remain partial and predominantly reactive, as they do not specifically accommodate the inherent risks of pre-order transactions nor are they supported by preventive supervision and enforcement mechanisms. Consumer vulnerability arises from the interaction between regulatory gaps, institutional limitations, and social conditions such as information asymmetry and low legal and digital literacy. Accordingly, this study emphasizes the necessity of a synergistic role between the state and e-commerce platforms in developing and implementing consumer protection policies oriented toward substantive justice and fraud prevention in the digital economy.

Ajeng Cahyani; Nor Fatmah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study aims to identify and analyze forms of social pathology in Haruki Murakami’s The Wind-Up Bird Chronicle. Employing a qualitative content analysis approach, the research examines how historical violence and trauma, abuse of power, and existential alienation are represented through the novel’s narrative structure, characters, and symbolic elements. The findings indicate that these three categories are interconnected, forming a systemic pattern of social dysfunction rooted in institutional failure, historical memory, and individual psychological pressure. The depiction of war highlights collective trauma, while both physical and symbolic forms of domination illustrate distorted power relations. Furthermore, the motif of alienation reflects the psychological consequences of social instability and disrupted interpersonal bonds. The study aligns with previous research on trauma and deviance in Murakami’s works and strengthens the view of literature as a critical medium for reflecting modern social conditions.

Mangihut Siregar; Novita Dwi Indriani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The culture of patronage is a key characteristic of Indonesian political dynamics, having developed from the pre-colonial era to the contemporary democratic era. Despite decentralization and political reforms in Indonesia, patronage practices persist through relationships between political elites, bureaucracy, business actors, and communities, particularly at the local level. This study analyzes patronage using Pierre Bourdieu's Social Practice Theory framework, which emphasizes the interaction between habitus, capital, and the arena as factors shaping social practices. The method used is descriptive qualitative research with data collection techniques through desk studies, which allows researchers to examine various academic literature to build a comprehensive conceptual analysis. The research findings indicate that internalized political habitus, the accumulation of economic, social, cultural, and symbolic capital, and a competitive local political field are key elements in perpetuating patronage. Patronage is not merely a transactional political practice, but a social structure that is continuously reproduced and impacts the politicization of bureaucracy, the strengthening of oligarchy, power inequality, and the vulnerability of the poor to political manipulation. This research confirms that efforts to strengthen democracy in Indonesia require transformation of the political habitus of society, bureaucratic reform, and restrictions on the dominance of economic actors in the political arena to break the entrenched patron-client chain.

Hendra Setiawan Nasution; Siti Khairani; Azhari Muda Tanjung; Parningotan Malau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research explores the significant role of cultural institutions in overseeing and enforcing laws based on local wisdom in Indonesia, a nation characterized by its rich cultural diversity. The purpose of this study is to analyze how cultural institutions, particularly customary law bodies, can help integrate local traditions and values into the formal legal system, ensuring that laws are more reflective of and responsive to the diverse communities across the country. The study employs a normative approach with a prescriptive method to examine the challenges and opportunities of incorporating local wisdom into national law, particularly in the realm of legal oversight and dispute resolution. The research reveals that, despite constitutional recognition of customary law, its practical implementation within the national legal framework remains hindered by conflicts between customary norms and formal legal structures. Key findings suggest that strengthening the role of cultural institutions in legal processes can enhance both the legitimacy and effectiveness of the legal system, promoting social harmony and fostering justice that resonates with the local context. Ultimately, the study concludes that empowering cultural institutions is vital for creating a legal environment that respects and integrates local wisdom, which will contribute to a more inclusive, fair, and sustainable legal system in Indonesia.

Putu Budi Utama; Ratna Artha Windari; Si Ngurah Ardhya

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The informal trading of Mobile Legends: Bang Bang game accounts through social networking platforms has expanded rapidly alongside the acceleration of digital technology and the growing integration of online gaming into contemporary lifestyles, particularly among younger demographics. Game accounts characterized by high competitive rankings, exclusive virtual assets, and accumulated in-game achievements have increasingly been commodified and exchanged through social media channels such as Facebook, Instagram, and TikTok, predominantly utilizing electronic payment instruments, including digital wallets. Despite its widespread practice, this form of transaction frequently generates legal complications, most notably in relation to consumer protection. Buyers are often exposed to substantial risks, including fraudulent representations, discrepancies between promised and actual account specifications, unauthorized resale, and the revocation of account access after payment completion. This study seeks to critically examine the legal framework governing the trading of Mobile Legends accounts and to assess the extent to which consumer protection mechanisms are afforded under Law Number 11 of 2008 concerning Electronic Information and Transactions and Law Number 8 of 1999 concerning Consumer Protection. Employing a normative juridical research design, this study applies statutory and conceptual approaches supported by the analysis of primary, secondary, and tertiary legal materials. The findings indicate that consumer protection within online game account transactions remains structurally insufficient, primarily due to the absence of explicit legal recognition of digital game accounts as legally protected objects. Consequently, the study underscores the necessity of adopting progressive legal interpretation and formulating specific regulatory instruments to enhance legal certainty and ensure more effective consumer protection within the evolving landscape of digital transactions.

Joti Dyana Handayani; Doddy Hendro Wibowo

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Quarter life crisis is a phase of identit, emotional, and life purpose crisis commonly experienced during early adulthood, especially when faced with pressure related to life achievements, employment, and social expectations. this study aims to describe the dynamics of quarter lufe crisis experienced by unemployed Javanese young adults. a qualitative approach using a case study method was employed to understand the participants subjective experiences. Data were collected through in depth interview with three informants aged 18-29 ears, residing in Central Java, who were currently unemployed. The findings show that these young Javanese individuals tend to experience symptoms of quarter life crisis such as anxiety about the future, feelings of worthlessness, social pressure from family and surroundings, and confusion about life direction. Moreover, the patriarchal nature of Javanese culture adds further pressure on the informants. This study concludes that the quarter life crisis among Javanese young adults has unique characteristics shaped by cultural context and socioeconomic conditions. These findings are expected to serve as a foundation for developing more culturally contextual psychological interventions and contribute to cross cultural studies on early adulthood development.

Rosanti Rosanti; April Laksana; Putri Handayani; Rizqi Fitrianti; Meiby Zulfikar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The film Home Sweet Loan depicts the reality of the lives of young people who face economic and psychological pressures due to the double burden of family. The character of Kaluna represents the sandwich generation, a generation that must meet the needs of both generations, parents and the nuclear family. This study aims to analyze the meaning of denotation, connotation, and myth in this film, as well as how the representation of the sandwich generation is formed through narrative and visual symbols. The approach used is Roland Barthes' semiotic analysis, which divides meaning into three levels: denotative, connotative, and myth. Data were obtained through observation of the film, visual documentation and dialogue, and interviews with semiotics experts and film practitioners. The results show that the film Home Sweet Loan presents a layered meaning that reflects the dilemma of the sandwich generation, especially young women. The representation of the sandwich generation is formed through symbols and narratives that highlight the conflict between personal interests and responsibilities to the family. This film not only reflects reality but also functions as an ideological medium that shapes society's perspective on the role of the younger generation in the modern family. Through the character of Kaluna, the film depicts the pressures experienced by individuals in this position, including the challenge of maintaining a balance between personal ambition and obligations to the family. Thus, this film conveys a message about the importance of balancing personal interests and social demands within the family.

Zul Khaidir Kadir

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Punitive populism is a political-legal phenomenon that replaces legal rationality and corrective justice with a rhetoric of power that negates the protection of human rights and the rehabilitative function of the criminal justice system. In this context, criminal policy tends to be characterized by a repressive approach that prioritizes symbolic punishment for short-term political legitimacy. Social polarization further strengthens the destructive power of punitive populism by making the issue of crime a symbolic instrument in identity conflicts, thereby losing its autonomy and submitting to an emotional, majoritarian logic. This study aims to analyze how punitive populism, as a product of the interaction between populist logic and social polarization, results in the erosion of the basic values of modern law, particularly the principles of proportionality, legal certainty, and human rights protection. Furthermore, this study also identifies structural barriers that hinder efforts to curb its expansion in criminal policy. The study uses qualitative methods with a conceptual approach. Data were obtained through library research of academic literature, legal documents, and policy analysis, then processed using qualitative analysis techniques and presented descriptively. The research findings show that punitive populism has shifted the orientation of criminal policy from a paradigm of justice and rehabilitation to a logic of punishment that is reactive to public emotional distress. The mass media, particularly within a polarized information ecosystem, plays a role in shaping distorted perceptions of crime, thereby reinforcing public demands for harsh and immediate policies. This situation creates legal vulnerability to political instrumentalism, threatens the principle of the rule of law, and deepens social exclusion of vulnerable groups. To address this, strategic steps are needed, including limiting fear-based political rhetoric, strengthening independent legal institutions, and rebuilding a criminal law paradigm based on substantive justice, inclusivity, and respect for human rights.

Amalia Putri Astuti; Monica Margaret

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study examines the primary motivations of authors in creating erotic slash fanfiction using Thai boys-in-love actors on the app X. Adopting a qualitative approach with in-depth interviews and thematic analysis, and interpreted through the lens of Symbolic Interactionism Theory and Labeling Theory, this study highlights how authors understand and interact with this phenomenon. The findings indicate that authors perceive their work as a form of self-expression, art, and entertainment, despite being aware of the potential for labeling as pornography or violating legal norms. Their primary motivation stems from the fulfillment of personal imagination and self-satisfaction, which is significantly strengthened by the validation and support of a supportive online community. This community also plays a crucial role in shaping unwritten norms and providing psychological buffers against potential external negative views. Authors demonstrate various strategic responses, including the use of disclaimers and a realistic acceptance of societal perceptions. The implications of this study emphasize the importance of a nuanced understanding of online subcultural practices, fostering digital literacy, and suggesting a wise and adaptive approach to content regulation in the digital age. This study also provides insights into how authors of erotic fanfiction on online platforms like X interact with popular cultural values and gender identity. The authors in this study are not only connected to their communities but also engaged in a broader process of identity construction through the characters they create. The Thai boy-love actor, a frequent inspiration in their work, serves as a symbol that reinforces the representation of non-heteronormative relationships, providing space for a more free and inclusive exploration of sexual identity.

Feni Aryani; Beverly Evangelista; Hanifah Mutiah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the legal protection of Geographical Indications (GI) for Kain Tenun Bima under Law No. 20 of 2016 concerning Trademarks and Geographical Indications, with a focus on the registration mechanism. Kain Tenun Bima, or Tenun Mbojo, is a cultural heritage of the Bima community, possessing high cultural and economic value. However, as of June 2024, this fabric has not yet been registered as a GI, leaving it vulnerable to counterfeiting and misuse by unauthorized parties. The research employs a normative method with a descriptive-analytical approach, examining primary data such as UU No. 20 Tahun 2016 and secondary data from journals, books, and government documents. The findings reveal that Kain Tenun Bima meets all GI criteria, including geographical origin, natural and human factors, and unique characteristics. GI registration offers legal, economic, and cultural benefits, such as protection against counterfeiting, increased market value, and preservation of cultural heritage. The GI registration process involves administrative and substantive stages by the Direktorat Jenderal Kekayaan Intelektual (DJKI),, requiring comprehensive documentation of the product's uniqueness. Challenges in registration include a lack of legal understanding and coordination among stakeholders. Therefore, collaboration between the government, weaving communities, and academics is essential to accelerate the GI registration for Kain Tenun Bima, ensuring legal protection and sustainability as a regional cultural and economic asset.

Ailsa Iftinah Bahy; Zainal Abidin; Ema Ema

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Drawing on the participants' concrete lived experiences, this study explores how the processes of typification and we-relations shape the construction of meaning in everyday interactions. Data were collected through in-depth interviews and participant observation with four informants and one single caregiver, and analyzed descriptively texturally and structurally. The findings show that affective communication includes empathy, humor, and firm but authoritative correction that become the foundation for the formation of emotional bonds and a sense of “new family.” Holistic routines (praying in congregation, studying, social activities) facilitate the internalization of religious values, discipline, and independence, which in turn strengthen children's self-identity. The process of meaning construction does not only occur through words, but through daily practices that bring together the emotional, spiritual and social dimensions. These results recommend strengthening intersubjective communication training for caregivers in similar institutions to support the development of character and identity of orphans.

Sarah Febyola; Mhd. Azhali Siregar; Abdul Razak Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Optimization of the justification for the establishment of prisoner guidance so far, is based on policies that maintain the types of criminal penalties as regulated in Article 10 of the Criminal Code. Prisoner guidance is one type of sanction in criminal law that is often used as a means to overcome crime problems. The use of prisoner guidance as a means to punish perpetrators of criminal acts began in the late 18th century which was based on the ideology of individualism and the humanitarian movement. Prisoner guidance increasingly plays an important role and shifts the position of the death penalty and corporal punishment which are considered cruel.In general, the image of prison is a very scary place, not getting good food, sleeping on the floor and being bitten by mosquitoes, there is torture and it is very uncomfortable, it is difficult to communicate with the outside world and family, there is no entertainment and suffering and limited in everything. Teguh Prasetyo, explained that prison gives an image to the general public, as a place where criminals are deprived of their freedom and tortured and employed or trained so that they can form good behavior and character after leaving prison. Therefore, the image was changed to prisoner development. The image of prison that gives a scary image to the general public, aims to provide a deterrent element for criminals, so that they become aware and change their evil attitudes and behavior. Based on the background above, the following problem formulation is determined: How to Optimize the Implementation of Prisoner Development in Changing Behavior Towards Inmates?. This research is an empirical legal research, which examines the optimization of the implementation of prisoner guidance in changing the behavior of inmates carried out at the Class III Langkat Youth Penitentiary. The implementation of empirical legal research aims to see the empirical conditions of the optimization of the implementation of prisoner guidance in changing the behavior of inmates at the Class III Langkat Youth Penitentiary, as well as its influence on changes in prisoner behavior.

Agus Rohman; Muhammad Fajrul Falah; Ajay Sutriyadi; Akrom Akrom

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The transformation of settlement patterns in Ciwandan District, Cilegon City, is a consequence of massive industrial expansion over the past two decades. This change has resulted in the conversion of coastal agricultural land into high-density urban-industrial areas with heterogeneous settlement characteristics. This study aims to describe population dynamics, spatial structure changes, and their impact on the quality of life of the community. The approach used is descriptive qualitative with a literature review method. The findings indicate that the increase in population, particularly the working-age population, is accompanied by the growth of informal housing and pressure on basic infrastructure such as sanitation, clean water, and green open spaces. The imbalance between industrial growth and the provision of public services has created various social and ecological challenges. Therefore, there is a need for the integration of spatial planning policies, adaptive infrastructure development, and partnerships between the government, the community, and the industrial sector to create livable and sustainable residential areas.

Meifa Taskia Efendy; Najwa Naumira Hasibuan; Rendy Ardiansyah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The selection of learning media and resources is an important aspect of the learning process. Learning media helps to convey material in a more engaging and effective way, while learning resources include a variety of references that support learning activities, such as human, print, visual, and audio-visual materials. The selection of media must be adjusted to the learning objectives, student characteristics, and availability of facilities. Learning resources, on the other hand, must meet the criteria of economy, practical, easy to obtain, flexible, and can motivate and support the learning process. By choosing the right learning media and resources, learning becomes more effective, engaging, and relevant for students. The method used by the researcher is qualitative research. And the data obtained were analyzed using the literature study method.

Ana Sofia Herawati; Siti Mardah; Aida Vitria; Gusti Meinar Girda Ariani; Nurul Hasanah +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to present a comprehensive bibliometric analysis of Intellectual Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ) in an academic context, particularly focusing on the role of lecturers. Using bibliometric methods. The data for this study came from 300 English-language scientific articles published in 2023 from the Scopus and Google Scholar databases. The analysis was carried out using keyword co-occurrence techniques, overlay visualization, density visualization, and author collaboration networks. The findings show that there is a strong focus on developing conceptual frameworks and reviewing literature related to IQ, EQ, and SQ, indicating an effort to understand the integration of these three intelligences as the foundation for human resource development in higher education. However, several keywords were also found to be thematically irrelevant, suggesting challenges in data filtering or uniqueness of terminology between disciplines. Collaborative networks between authors tend to be fragmented, indicating the potential for fostering broader collaboration. The implications of this study theoretically reinforce the need for the integration of IQ, EQ, and SQ in understanding holistic intelligence, while practically encouraging higher education institutions to design lecturer development programs that balance these three aspects of intelligence to form superior character and performance

Shahla Eliza Nurhidayah; Hauralya Salsabilla; Anggita Puspa Nirwana; Denissa Angela Sihombing; Rudiana Rudiana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research compares the institutional frameworks of Indonesia’s National Narcotics Agency (BNN) and the Philippine Drug Enforcement Agency (PDEA) through the lens of regulatory and normative pillars from W. Richard Scott’s institutional theory. Employing a qualitative descriptive method with a literature review approach, this study finds that both agencies are structurally under presidential authority but exhibit differing operational styles. BNN emphasizes preventive and rehabilitative strategies rooted in human rights values, while PDEA is characterized by a more repressive approach shaped by national security paradigms. The findings suggest that while both institutions have formal legitimacy and enforcement mechanisms, their normative orientations differ significantly, influencing public perception, legitimacy, and policy outcomes. This comparative study highlights the importance of aligning regulatory frameworks with ethical governance standards to ensure effective and humane narcotics control policies.

Latifolia, Thalita Raissa; Najwa Salsabilla Asmara; Athalla Fikra Yazdaniar; Muhammad Farras Mukhlis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This research conducts a juridical analysis of the problematic implementation of income tax on digital economic activities within Indonesia's taxation system. Digital transformation has altered the global economic landscape, yet the existing tax system has not fully accommodated the specific characteristics of the digital economy. This study aims to identify weaknesses in the income tax legal framework within the digital economy context and formulate an ideal construction for income tax regulation that can optimize tax revenue without impeding digital economic growth. The research employs a normative juridical methodology with statute approach, conceptual approach, and comparative approach. The findings indicate that current income tax provisions are ineffective in addressing digital economy challenges, particularly concerning concepts of income sources, permanent establishment, and monitoring mechanisms. The study recommends comprehensive reforms including redefinition of fundamental tax concepts, strengthening of the withholding tax system, development of tax information technology infrastructure, and harmonization with international standards. The ideal construction of income tax regulation must consider principles of legal certainty, fairness, administrative efficiency, and economic neutrality to create a taxation system adaptive to digital economic developments.