SciRepID - Scientific Publication Search

Publication Search

54,413 articles from 425 journals · 1,456 citations tracked

Showing 241-260 of 12,413

Analytics

Oni Haru Halamat; Dedy R. Ch. Manafe; Sigit Prabowo Soinbait

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

The Indonesian National Army as a member of the Indonesian National Guard is at the forefront of Indonesia in the eyes of the public as an example and role model in discipline, ethics, and compliance with the law. However, in the reality of daily life, there are still TNI soldiers who commit traffic violations, such as driving a vehicle without having a Driver's License (SIM). This research includes empirical juridical research, or called field research, which examines the applicable legal provisions and compares them with the reality that occurs in society. The research method used was in the form of interviews with five relevant sources, then the data was analyzed descriptive-qualitatively to provide a comprehensive understanding. The results of the study showed that (1) law enforcement against TNI soldiers who committed traffic violations without a driver's license was checked according to the procedure of the rapid inspection event; no long inspection minutes are required, it is enough to use the minutes of traffic violations and road transportation or tickets from the military police; (2) Sanctions applied for minor traffic violations in the form of administrative disciplinary sanctions, including criminal prosecution of fines paid to military authorities and deposited into the state treasury. This reflects the balance between legal compliance and internal discipline of the TNI, as well as efforts to develop soldiers so that they remain an example for the community.

Edgart Marpaul Boelan; Simplexius Asa; Orpa Ganefo Manuain

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

This study examines the urgency of regulating the nominal limit of restitution in criminal case resolution through a restorative justice approach from the perspective of legal certainty. Restorative justice in Indonesia is governed by PERKAP No. 8 of 2021, PERJA No. 15 of 2020, and PERMA No. 1 of 2024. However, none of these regulations explicitly stipulate the nominal limit of compensation payable to victims. The absence of such a provision potentially leads to legal uncertainty and unfair practices, particularly in cases where resolution depends on the offender's ability to pay restitution. This research adopts a normative juridical method using statutory and conceptual approaches. The study aims to analyze the necessity of regulating nominal limits and how such limits should be determined under the prevailing legal framework. The findings reveal that the lack of clear restitution limits hampers the effective implementation of restorative justice, undermines fairness, and fails to adequately protect victims' rights. Legal regulation of compensation limits is necessary to ensure legal certainty, prevent abuse of power, and uphold justice in the victim recovery process. The study recommends that the state promptly establish clear restitution limits through revision of existing regulations or formulation of new ones, taking into account the principles of justice, the offender’s financial capacity, and the proportionality of the victim's losses.

Saniyatut Dhohiroh; Muhammad Mashuri; Kristina Sulatri

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

The president's prerogative is a form of power inherent in the president's position as head of state. One form of this prerogative is the granting of abolition, which is the abolition of legal proceedings against a person or group of people who are or will undergo judicial proceedings. However, in its implementation, the president's authority to grant abolition is not absolute, but is limited by the applicable legal provisions and constitutional mechanisms. This study aims to analyze the limits of the president's power in exercising the prerogative in the form of abolition and review the juridical aspects that govern the procedure and its considerations. The research method used is normative juridical research with a statutory approach and a conceptual approach. Data sources are obtained from relevant laws and regulations, legal literature, and scientific works. The results of the study show that the president's authority in granting abolition is regulated in Article 14 paragraph (2) of the 1945 Constitution of the Republic of Indonesia, which requires the president to pay attention to the considerations of the House of Representatives (DPR). Thus, this authority is not an absolute prerogative, but is limited by the principle of checks and balances in the Indonesian constitutional system. The conclusion of this study emphasizes that the restriction is a form of constitutional supervision over the use of presidential power to remain in line with the principles of the rule of law and constitutional democracy

M. Faisal Rahendra Lubis; Febrianti Siregar; Aswin Rifky Novanta; Arsyad Laksmana Pulungan; Mawardi Syahputra

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

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.

Denada Chalimy Pramesti; Abd. Wachid Habibullah

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

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

Gusti Ramadhani; Yasmirah Mandasari Saragih; Tuti Widyaningrum; Heru NurTjahyo

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

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.

Rizqi Ramadhan; Nuril Khasyi’in

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

The determination of a minimum marriage age is a central issue in Indonesian family law and Islamic legal discourse, particularly regarding the prevention of health, social, and psychological risks associated with child marriage. This study analyzes the alignment between the legal requirement of a minimum age of 19, as stipulated in Law No. 16 of 2019 and Constitutional Court Decision No. 22/PUU-XV/2017, and the framework of maqāṣid sharī‘ah, especially the hierarchical structure of dharuriyyāt, ḥājiyyāt, and taḥsīniyyāt. Employing a normative juridical method supported by extensive literature review, this research examines statutory regulations, classical and contemporary Islamic legal sources, works on maqāṣid, and empirical data from national and international institutions. The findings demonstrate that the minimum age of 19 substantively accords with maqāṣid sharī‘ah: at the dharuriyyāt level, it safeguards life, intellect, and lineage from medical, psychological, and social harm; at the ḥājiyyāt level, it prevents economic hardship, emotional instability, and the inability of young couples to assume household roles; and at the taḥsīniyyāt level, it preserves human dignity, ethical conduct, and the sanctity of marriage. Consequently, the regulation is not a departure from classical Islamic jurisprudence but rather an implementation of public interest (maṣlaḥah) adapted to contemporary societal realities. This study affirms that integrating maqasid-based reasoning into public policy strengthens the protection of families and future generations in Indonesia.

Muhammad Adhitya Firdaus; Nuril Khasyi’in

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

The steady increase in divorce cases in Indonesia suggests that many couples begin married life without adequate emotional, financial, or intellectual readiness. In response, the government encourages premarital education as a preventive initiative designed to equip future spouses with the skills needed to manage potential domestic difficulties. Viewed through the lens of maqāṣid al-sharī‘ah, this initiative supports the essential goals of Islamic law, namely the promotion of well-being at the personal, family, community, and national levels. This study argues that premarital education reflects the core principles of Islamic legal ethics and functions as a normative expression of the sharī‘ah. Using a normative-theoretical legal framework combined with a maqāṣid al-sharī‘ah analysis, the research engages Qur’anic and Hadith texts, classical and modern fiqh discussions, uṣūl al-fiqh, Indonesian regulatory provisions on premarital counseling, and scholarly works on Islamic Family Law. The results show that major triggers of marital breakdown emotional instability, financial pressure, recurring disputes, and limited understanding of marital responsibilities can be reduced through structured premarital education. These programs strengthen spiritual awareness, emotional resilience, communication skills, conflict-resolution abilities, and economic management. Consequently, premarital education becomes a strategic mechanism for nurturing harmonious households and reinforcing the framework of Islamic Family Law in Indonesia, positioning it as a sharī‘ah oriented tool vital for contemporary social welfare.  

Rizqi Ramadhan

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

Family conflict is an inherent aspect of marital and domestic life and entails complex legal, psychological, and social implications. In the practice of Islamic family law in Indonesia, the resolution of family disputes remains predominantly litigation-oriented, often resulting in the termination of legal relationships, particularly divorce, without adequate attention to the psychological restoration of the parties involved. This article aims to examine family counseling as an instrument for conflict resolution within Islamic family law through a normative legal research approach grounded in legal psychology. The study employs conceptual and legal-psychological approaches, utilizing primary legal sources such as the Qur’an and classical and contemporary Islamic jurisprudence, as well as secondary sources including scholarly books and academic journal articles on family law and legal psychology. The findings indicate that family counseling possesses strong normative legitimacy within Islamic family law through the principles of iṣlāḥ, the mechanism of ḥakam, and the orientation toward public welfare (maṣlaḥah). From a legal-psychological perspective, conflict resolution that accounts for emotional dimensions and procedural justice proves more effective in enhancing legal acceptance and compliance. The integration of family counseling as a restorative instrument does not replace judicial authority but complements it by strengthening the effectiveness of Islamic family law in addressing contemporary family conflicts in a just, humane, and sustainable manner.

Aura Kalisha; Maidir Riwanto; Dony Giatman; Parningotan Malau

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

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Mardian Idris Harahap; Muhammad Akbar Al Fikri Harahap; Almadani Almadani; Rizki Amanda Harahap; Alfi Rahmat +5 more

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

This article examines three major streams of Islamic political thought in Indonesia through a comparative analysis of the ideas of Mohammad Natsir, Abu Bakar Ba’asyir, and Abdurrahman Wahid (Gus Dur). Mohammad Natsir embodies the constitutional–integralist perspective, which seeks to formalize Islam as the foundation of the state by utilizing democratic mechanisms and constitutional political processes. In contrast, Abu Bakar Ba’asyir reflects a radical–ideological orientation that firmly rejects democracy and advocates the full implementation of Islamic Sharia through extra-constitutional and non-parliamentary movements. Meanwhile, Abdurrahman Wahid represents a substantive–cultural approach, opposing the formal institutionalization of Islam within the state while promoting Islamic values as ethical guidance for building a tolerant and pluralistic nation. The contrasting viewpoints of these three figures highlight the diversity of Islamic political discourse in Indonesia and illustrate the evolving interaction between religion and state. Overall, this study demonstrates how Islamic thought continues to adapt and remain relevant within Indonesia’s multicultural and democratic context.

Rian Rusmana Putra; David Indra Pratama; Nikolaus Eratus Pardamean; Natasya Febriyanti

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

Indonesia's maritime security faces increasingly complex challenges due to the rise of hybrid threats that combine traditional and non-traditional elements. One of the main threats is the shadow fleet, operating covertly with unregistered ships, evading detection, and exploiting weaknesses in maritime surveillance to engage in illegal activities such as smuggling, illegal transshipment, and unlawful exploitation of natural resources. This phenomenon exacerbates Indonesia's maritime security situation, particularly in strategic areas like the Natuna Sea and the Sunda Strait, which are vulnerable to geopolitical conflicts and overlapping territorial claims. Additionally, transnational crimes such as piracy, drug trafficking, and human trafficking further undermine security in Indonesian waters. To address these threats, Indonesia needs to strengthen its maritime surveillance capacity by adopting advanced technologies such as early detection sistems and the Automatic Identification Sistem (AIS), as well as enhancing coordination between maritime agencies like Bakamla and the Indonesian Navy (TNI AL) to improve responses to harder-to-detect threats. Moreover, international cooperation with neighboring countries and regional maritime organizations like ASEAN must be bolstered to tackle cross-border threats. Strengthening surveillance, modernizing technology, and fostering more integrative maritime diplomacy will be crucial in safeguarding Indonesia's maritime sovereignty and ensuring the stability of this increasingly strategic maritime region.

Malfam Bioktava

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

The establishment of national territorial boundaries is a strategic priority to safeguard sovereignty, maintain security stability, and strengthen bilateral relations between Indonesia and Malaysia as well as Timor-Leste. As of 2024, there remain nine Outstanding Boundary Problems (OBP) with Malaysia and two unresolved segments with Timor-Leste. These issues stem from the continued relevance of outdated colonial agreements, limited diplomatic capacity, weak inter-agency coordination, and minimal support from modern surveying technology. Based on an analysis of four policy alternatives using the criteria of effectiveness, efficiency, and long-term impact, the Strengthening of Intensive Bilateral Diplomacy has been identified as the priority policy. Implementation is directed to the Badan Nasional Pengelola Perbatasan (BNPP) as the main coordinator, supported by regulatory frameworks, diplomatic resources, and cross-ministerial/institutional coordination. Through this strategy, the resolution of pending boundary segments can be accelerated, legal certainty over national territory can be strengthened, security stability in border areas can be improved, and bilateral relations can become closer. Furthermore, Indonesia needs to strengthen diplomatic strategies, leverage technology, and enhance inter-agency coordination to accelerate the resolution of national border disputes. This policy directly contributes to achieving territorial sovereignty and sustainable development toward Indonesia Vision 2045.

lusy liany

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

Abstract. The right to health is an integral part of human rights guaranteed by the Constitution and further reinforced by Law Number 17 of 2023 on Health, which places the state as the party responsible for ensuring the provision of safe, high-quality, and non-discriminatory health services for all citizens. However, in practice, the fulfillment of the right to health continues to face various challenges, particularly in the delivery of health services for participants of BPJS Kesehatan. This study aims to analyze the legal protection of the right to health in Indonesia and to examine the refusal of medical services to BPJS patients that resulted in death in Papua from a human rights perspective. The research employs a normative legal research method using statutory, conceptual, and case approaches. The findings indicate that although the national legal framework has clearly regulated the obligations of the state and health care facilities in providing emergency services, its implementation remains weak due to administrative barriers, unequal access to health services, and inconsistent law enforcement. The refusal of medical services to BPJS patients in Papua reflects a tension between hospitals’ administrative compliance and the professional obligation of medical personnel to save human lives. The implications of this study emphasize the need to strengthen supervision, ensure consistent law enforcement, and improve health service governance so that the right to health is truly protected as part of human dignity within the Indonesian rule of law. 

Elisa Putriani

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

Puja Semadi and Shalat Istikharah are common religious practices. Puja Semadi is performed by Buddhists, while Shalat Istikharah is performed by Muslims. Both are done to ask for guidance from God. However, a few people do not understand correctly how to do it and as a result some people experience confusion and still doubt in obtaining the desired guidance. This research aims to find out how Puja Semadi in the lokapala fiber, and how the meaning of shalat istikharah as a request for guidance. This research uses qualitative methods and in-depth interviews with religious experts who understand shalat istikharah. Data were collected through text analysis and interviews, and analyzed using qualitative analysis with its procedures. The data on Puja Semadi was taken from the transliteration of ancient manuscripts. Initially, the Javanese script was transliterated into Latin and then translated into Indonesian. Based on the results of the research, Puja Semadi in the lokapala fiber is done through meditation in a place called pemujaan. While shakat istikharah is done anytime and anywhere as long as the place is clean and pure. The results of this study can help readers to understand how the explanation of Puja Semadi and Shalat Istikharah.

Dyah Fitri Kurniasari

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

In social practice, land sale and purchase transactions are still frequently conducted through private agreements, mainly driven by mutual trust between the parties, cost considerations, and the perception that such procedures are simpler and faster. From the perspective of civil law, such sale and purchase agreements remain valid and legally binding as long as they fulfill the legal requirements of a valid contract as stipulated in Article 1320 of the Indonesian Civil Code. However, within the national land law system, land sale and purchase agreements executed under private deeds cannot serve as a legal basis for the transfer of land rights because they are not made before a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) as required by statutory regulations. This divergence in legal regulation gives rise to legal uncertainty, particularly for buyers acting in good faith. On the one hand, the agreement creates rights and obligations under civil law; on the other hand, it fails to provide legal certainty over land rights due to its inability to be registered. This condition reflects a tension between the civil law regime and the land law regime, while also indicating the weak legal protection afforded to good-faith buyers. These issues constitute the basis and urgency of this research.

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.

Samsuto Samsuto; Khalimi Khalimi

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

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

Pratama Suhendro; Roza Fitriawati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.

Selvia Dinda Rahmyanti; Purwanto Purwanto; Poppilea Erwinta

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

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.