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This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

Changes in values in modern society have led to a shift in the meaning of love in marital relationships, from moral and spiritual commitment to momentary emotions oriented towards personal satisfaction. This shift has weakened long-term commitment and increased relational conflict within families. Islam, with its concept of marriage as mitsāqan ghalīẓā and love as amanah, offers a relevant normative framework to respond to this crisis. This study aims to examine the concept of marriage in Islam and analyze how the values of sakinah, mawaddah, and raḥmah can be solutions to the crisis of the meaning of love in modern families. The method used is a qualitative literature study, through an examination of classical and contemporary Islamic literature and scientific studies on the dynamics of modern families and relationships. The data were analyzed thematically to identify the relationship between the meaning of love, commitment, and relational conflict. The results and discussion show that reducing love to mere emotion weakens the stability of marriage, while understanding love as a spiritual and moral trust strengthens empathy, communication, and conflict resolution mechanisms. The principles of ṣabr, raḥmah, and musyawarah have proven to play an important role in maintaining the resilience of relationships. In conclusion, Islamic marriage values provide a solid and adaptive ethical foundation for building a harmonious, mature, and sustainable family amid the challenges of modernity.

This research is grounded in the enactment of Law Number 1 of 2023 concerning the National Criminal Code, which raises normative questions regarding the legal status of gratification within Indonesia’s anti-corruption framework. The study aims to analyze the normative position of gratification following criminal law codification and to assess its implications for evidentiary mechanisms under the Anti-Corruption Law. Employing a normative legal research method, this study applies statutory and conceptual approaches through comprehensive literature review of primary and secondary legal sources. The findings indicate that gratification remains regulated under the Anti-Corruption Law as lex specialis and is not nullified by the National Criminal Code. The reversal of the burden of proof mechanism continues to apply, although its interpretation must align with fundamental criminal law principles such as culpability and proportionality. The study concludes that systematic harmonization between both legal regimes is essential to ensure legal certainty and strengthen anti-corruption enforcement.

The rapid development of digital technology has significantly transformed financial transaction systems, including the use of securities. Conventional securities, which traditionally function as instruments of payment, evidence, and transfer of rights, face various challenges such as document forgery, loss, and administrative inefficiency. These conditions have encouraged the digitalization of securities, requiring adjustments within the Indonesian legal framework. This study aims to analyze the transformation of securities from conventional forms to digital formats within the perspective of Indonesian law and to assess the adequacy of existing regulations in addressing such developments. The research employs a normative juridical approach by examining primary legal materials in the form of statutory regulations and secondary legal materials consisting of legal literature and previous studies. The findings indicate that although electronic documents have been legally recognized as valid evidence, there is no specific and comprehensive regulation governing digital securities. Consequently, legal uncertainty remains regarding the transfer of rights, evidentiary strength, and legal protection for holders of digital securities. This study is expected to contribute conceptually to the development of adaptive legal regulations that ensure legal certainty and protection in the context of modern digital transactions.

The death of a Madrasah Tsanawiyah (MTs) student allegedly linked to police action raises significant legal issues concerning the limits of the use of force and the construction of criminal liability. This study aims to reformulate the elements of assault resulting in death by integrating the objective element (actus reus) and the subjective element (mens rea) within the framework of the doctrines of dolus and culpa. It also seeks to develop a model of criminal liability analysis that is more transparent, accountable, and oriented toward the protection of a child’s right to life. This research employs a normative juridical method using statutory, conceptual, and case approaches, supported by a literature review of legislation, court decisions, and criminal law scholarship. Data are analyzed qualitatively through grammatical, systematic, and teleological interpretation. The findings indicate that proving the act and the resulting death alone is insufficient without clearly establishing the form of fault. The distinction between dolus eventualis and culpa lata constitutes a decisive factor in determining the classification of the offense and the degree of criminal liability. Ambiguity in identifying the spectrum of fault may lead to sentencing disparities and weaken the principle of geen straf zonder schuld (no punishment without fault). Therefore, this study proposes a reconstruction of the elements of the offense that places proof of mens rea at the center of assessing police accountability while ensuring the protection of the child’s right to life.

BPJS Ketenagakerjaan aims to protect workers and ensure their welfare. However, in reality, many companies do not register some or all of their workers, which affects the welfare of workers and has the potential to impact the social security system as a whole. The research questions are: How does the non-payment of BPJS Ketenagakerjaan contributions affect workers' rights in relation to the theory of legal protection in Decision Number 40/Pdt.G.S/2023/PN Pbr and How the mechanism for fulfilling workers' rights when a company that has previously defaulted on its contributions has paid off its obligations. This research is normative-empirical, using three approaches, namely legislation, case studies, and legal sociology. The results show that the arrears in this case not only caused workers to lose access to JKK, JKM, JHT, and JP program benefits, but also placed them in economic and social vulnerability because they did not receive compensation when employment risks occurred. After the company has fulfilled its obligations, the membership and service team will verify the payment and reactivate the participant's status so that workers can reapply for claims, thereby ensuring that workers' rights are promptly fulfilled both administratively and substantively.

Corruption cases in Indonesia often involve the recovery of state assets, including properties encumbered by mortgages (hak tanggungan). This research conducts a normative legal analysis on how current law treats such pledged assets when they become objects of state confiscation in corruption crimes. We examine Indonesian legislation (especially the Tipikor Act, TPPU Act, and Mortgage Act), judicial practice, and principles of justice and legal certainty. The Bank Perumda BPR Purworejo case is used as an illustrative case study: here fictitious loans and misused collateral led to state losses of hundreds of millions of rupiah, and investigators seized assets (including four mortgaged properties) as evidence. The analysis finds that existing rules inadequately protect good-faith creditors: courts have noted that a corruption verdict does not automatically erase a prior mortgage lien, and that a certified mortgage confers a preferential right equal to a judgment. In practice, however, law enforcement often seizes all assets of the convict without first verifying third-party rights, creating legal uncertainty and perceived injustice. We argue that fair outcomes require stricter safeguards for creditors (e.g. mandatory review of collateral status before seizure) and consideration of equitable principles. In conclusion, we recommend legal reforms or guidelines to balance the state’s recovery goals with protection of bona fide mortgagees, so as to uphold substantive justice while maintaining legal certainty.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

The implementation of a reward and punishment system is considered capable of improving employee work discipline. Rewards are given to encourage employee morale, while punishments are given as a reminder of the consequences of misconduct. This study aims to describe the implementation of the reward and punishment system in the Civil Service. Through a qualitative approach with in-depth observation, structured interviews with employees, and documentation studies. The results of the study found that the implementation of the reward and punishment system has been carried out well, with rewards given based on the level of discipline and performance of employees, while punishments are given based on the type of violation committed. The rewards given include Additional Employee Income, the Satyalancana Karya Satya award, exemplary employee awards, internship certificates, and retirement awards. Meanwhile, the punishments given include verbal warnings, written warnings, deductions from Additional Employee Income, and severe sanctions for employees with serious violations.  

Industrial development in Indonesia has significantly contributed to national economic growth; however, it also poses potential risks of environmental pollution when corporate waste management is not conducted properly. Environmental pollution resulting from corporate waste activities may cause harm to surrounding communities, including health problems, ecosystem degradation, as well as material and immaterial losses. In this context, the class action mechanism serves as a relevant legal instrument to collectively advocate for the rights of affected communities. This study aims to analyze the implementation of the class action mechanism in environmental pollution cases based on Decision Number 29/Pdt.G/2023/PN.Skh and to evaluate its effectiveness in providing legal protection and restoring the rights of affected communities. This research employs normative legal research using statute approach, case approach, and conceptual approach. The findings indicate that the class action mechanism in the aforementioned decision fulfilled the requirements of numerosity, commonality, typicality, and adequacy of representation as regulated under Supreme Court Regulation (PERMA) Number 1 of 2002. Procedurally, the class action proved effective in enhancing access to justice, ensuring judicial efficiency, and strengthening the protection of the constitutional right to a good and healthy environment. However, its substantive effectiveness remains dependent on the fulfillment of formal requirements, the quality of evidence presented, and the consistent application of environmental law principles by judges. Therefore, the class action mechanism constitutes an important instrument in environmental law enforcement, yet it requires consistent regulatory support and judicial practice to achieve optimal ecological justice.

This study analyzes the juridical issues related to the implementation of criminal sanctions below the statutory minimum, as reflected in Cassation Decision Number 7853/K/Pid.Sus/2024. The focus of this research centers on the tension between the rigid provisions of Article 111 paragraph (1) of Law No. 35 of 2009 concerning narcotics and the reality of judicial practice, which often deviates from these provisions. This phenomenon raises debates regarding the extent to which the principle of legality can be compromised in pursuit of justice without undermining the pillar of legal certainty within Indonesia’s criminal justice system. Using a normative legal research method with a statutory and case study approach, this study qualitatively analyzes judges’ considerations. The findings indicate that, although the policy of imposing sentences below the minimum carries the risk of creating legal uncertainty, the Supreme Court in this case reinterpreted the principle of legality. Judges tend to prioritize proportionality and substantive justice to avoid purely mechanical punishment. The study concludes that, while judicial discretion represents a concrete expression of judicial independence, such practice requires clearer normative parameters. Without explicit regulation, deviations from the statutory minimum risk widening disparities in judicial decisions. Therefore, standardized sentencing guidelines are necessary to preserve legal integrity while maintaining a sense of justice for defendants.

The phenomenon of recidivism in narcotics crimes indicates that the rehabilitation and punishment approaches applied have not been fully able to prevent recurrence of crimes. This study aims to analyze the effectiveness of law enforcement against recidivists in narcotics crimes in two court decisions, namely Decision Number 154/Pid.Sus/2018/PN Yyk and Decision Number 51/Pid.Sus/2020/PN Tte. Case studies are used to assess the effectiveness of law enforcement, especially against perpetrators who have previously undergone rehabilitation but have re-committed crimes with more complex roles. This study uses a normative legal method with a statutory approach and a case approach, which are analyzed qualitatively based on law enforcement theory and the objectives of punishment. The results show that normatively there are regulations on rehabilitation and increased sentences for recidivists, but their effectiveness is not optimal, partly due to the lack of post-rehabilitation regulations that are expressly regulated in the law and the lack of integrated data systems between rehabilitation institutions and the courts. This condition causes rehabilitation to not fully function as a preventive instrument against recurrence of crimes. This study recommends strengthening post-rehabilitation regulations and integrating information systems between agencies as part of a more preventive and sustainable criminal law policy reform.

This study aims to analyze the effectiveness of narcotics rehabilitation for offenders who reoffend after undergoing rehabilitation, using a case study at the Bukittinggi Police Resort (Polresta Bukittinggi) and rehabilitation institutions. This research is motivated by the continued occurrence of narcotics offenders who relapse into criminal behavior despite having completed medical and social rehabilitation programs as mandated by Law Number 35 of 2009 concerning Narcotics. The research method used is empirical juridical with a qualitative approach through interviews, literature review, and case documentation. Primary data were obtained from investigators at Polresta Bukittinggi and rehabilitation institutions, while secondary data were obtained from laws and regulations as well as relevant literature. The results indicate that the investigation process leading to rehabilitation has been conducted in accordance with applicable procedures through assessment mechanisms by the Integrated Assessment Team (Tim Asesmen Terpadu). However, the effectiveness of rehabilitation in preventing recidivism remains suboptimal, as evidenced by offenders who return to narcotics abuse after completing rehabilitation programs. This suggests that rehabilitation programs require continuous supervision and more comprehensive approaches, including medical, psychological, and social aspects, to minimize the risk of relapse among former narcotics abusers.

This study aims to identify and analyze customary and criminal sanctions imposed on individuals who violate Hinting Pali during the Tiwah ceremony, as well as the legal and customary consequences for those engaged in gambling within the ritual process. The research employs an empirical approach with a qualitative descriptive method through interviews, observations, and document analysis. The focus of this study is the implementation of Dayak Ngaju customary law in addressing violations that occur during the Tiwah ceremony. The findings reveal that Dayak Ngaju customary law plays a crucial role in maintaining social and spiritual harmony by enforcing moral, social, and symbolic sanctions. Furthermore, there is a point of convergence between customary law and national criminal law in promoting justice and social order. This study is expected to contribute academically to the development of customary law in Indonesia and serve as a valuable reference for communities, scholars, and policymakers in preserving cultural values and ensuring fair law enforcement within the framework of local wisdom.

This study examines the juridical aspects of guardianship applications by parents to obtain permission to sell a minor’s inherited land and analyzes the judicial considerations in Decision Number 199/Pdt.P/2025/PN Blt. The research employs an empirical juridical method with a sociological legal approach. Primary data were collected through interviews and case documents at the Blitar District Court, while secondary data consist of statutes, doctrine, and related literature. Qualitative-descriptive analysis was applied to interpret the findings. The study reveals that the guardianship application process involves both administrative and judicial stages. Judges scrutinize material evidence and the probity of sale objectives, weighing important principles such as utility, legal certainty, fairness, and justice. Guardians are granted limited authority to sell a minor’s property only if it can be proven to be in the child's best interest and legal protections are assured. Recommendations include strengthening post-decision monitoring, enhancing legal outreach, improving procedural transparency, and ensuring comprehensive implementation.

This study aims to analyze the investigation process involving children as perpetrators of trafficking in persons at the Women and Children Protection Unit (PPA) of Bukittinggi Police Resort and to assess the forms of legal protection provided at each stage of the examination. This research applies an empirical juridical approach by combining literature review and field research through interviews with investigators and related parties. The findings indicate that the investigation process has been conducted in accordance with Law Number 11 of 2012 concerning the Juvenile Criminal Justice System, while upholding the principle of the best interests of the child. Legal protection is implemented through legal assistance, closed hearings, limited detention periods, and coordination with relevant institutions to support the child’s recovery and rehabilitation. However, several obstacles remain, including the limited number of investigators, restricted investigation timeframes, and difficulties in presenting witnesses. This study concludes that legal protection for children involved as perpetrators of trafficking in persons has been carried out in line with normative regulations, yet it requires strengthened institutional capacity and inter-agency coordination to ensure more effective implementation.

Copyright infringement in the music sector continues to be a significant issue in Indonesia, particularly when musical works are commercially used by business operators. Copyright law provides legal protection for creative works, including songs or music, by granting exclusive rights to control use and derive benefits from such creations. This research examines the legal analysis of copyright holders in compensation for royalty payments. The method used in this research is normative, supplemented by literature studies, including relevant regulations and previous research on song or music copyright. The research findings indicate that royalty payment is a legal obligation for every user of songs in commercial activities, and creators are entitled to such compensation. However, in the Mie Gacoan case in Bali, it is evident that the implementation of these provisions remains constrained due to weak legal understanding, supervision, and compliance, necessitating strengthened law enforcement and optimization of the role of collective management institutions.

Gender inequality in Indonesian politics forms part of broader structural and cultural dynamics that shape women’s positions in the public sphere. In historical studies, the thought of R.A. Kartini is often interpreted primarily as a symbol of educational and moral emancipation, while the political dimension of her ideas receives limited attention. This study aims to examine Kartini’s political thought as reflected in her letters, positioning her as a political subject who articulated critiques of social structures, customary norms, and patriarchal power relations through non-formal means. This research adopts a qualitative approach with a library-based research design. The data are derived from an analysis of Kartini’s letters compiled in Door Duisternis tot Licht and supported by relevant academic literature. A descriptive-analytical method with a thematic approach is employed to explore political ideas and discourses embedded in the texts. Kartini’s thought in this study is understood as a form of political awareness that extends beyond individual emancipation and relates to broader issues of women’s political participation. This research contributes to the study of women’s politics by offering a historical perspective that places women as political subjects.

This article examines the handling of sexual harassment offenses within Indonesia’s criminal justice system, which faces complex challenges, particularly when restorative justice (RJ) is used as an alternative mechanism for case resolution. This study analyzes the implementation of RJ in sexual harassment cases at the Sleman Resort Police (Polres Sleman), referring to the Indonesian National Police Regulation No. 8 of 2021 on the Handling of Criminal Acts Based on Restorative Justice. The analysis focuses on how this policy is applied at the operational level and how its practice interacts with the normative provisions set forth in Law No. 12 of 2022 on Sexual Violence Crimes (UU TPKS), which explicitly prohibits non-judicial settlement for several categories of sexual violence. Using a qualitative approach through interviews, observations, and document analysis, the study finds that RJ continues to be applied at Polres Sleman despite its potential conflict with the prohibitions stipulated in the UU TPKS. At the operational level, the legal culture of police officers plays a significant role in encouraging the use of RJ, driven by pragmatic considerations such as efficiency in case resolution, social pressure from the community, and officers’ perceptions of the seriousness of sexual harassment cases. As a result, victims’ rights often fail to become the central focus, even though victimology emphasizes the importance of victim recovery and protection. The study concludes that regulatory harmonization, increased sensitivity of law enforcement officers toward sexual violence issues, and strengthened victim protection mechanisms are essential to ensure that the application of RJ does not undermine substantive justice.

This study analyzes the implementation of cultural preservation policies in Lebak Regency in the context of the Seren Taun tradition as part of efforts to maintain local wisdom and sustainable development. The approach used is qualitative with a case study method, through interviews, observations, and documentation studies of local governments, traditional leaders, and the Kasepuhan Citorek community. Data analysis was carried out using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation of cultural preservation policies in Lebak has been regulated through Regent Regulation Number 435 of 2022 concerning Regional Cultural Promotion, which emphasizes the importance of indigenous peoples' participation. The implementation of this policy is analyzed using Edwards III's theory, which includes communication, resources, disposition, and bureaucratic structure. The Seren Taun tradition has proven to play an important role in strengthening cultural identity, fostering social solidarity, maintaining food security, and teaching ecological awareness. However, challenges such as budget constraints, low cultural documentation, and shifting values of the younger generation remain major obstacles. This research emphasizes that synergy between the government, customary institutions, and communities is the key to the success of sustainable and inclusive cultural preservation in Lebak Regency.