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Angela Davina Ryan Vie; Hauna Tsabitul Azmi

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The governance of natural resources (NR) in Indonesia remains marked by structural inequalities that favor large corporations, while indigenous and local communities are marginalized from access, management rights, and equitable benefit-sharing. Although the Constitution and several laws mandate social justice and ecological sustainability, NR governance practices tend to focus on exploitation and investment acceleration, sacrificing environmental protection and meaningful public participation. This study employs a normative juridical approach to analyze weaknesses in sectoral regulations, overlapping authorities, and their implications for the rights of local communities. Drawing on Satjipto Rahardjo’s progressive justice theory, it offers a reformulation of the concept of “controlled by the state” in Article 33 of the 1945 Constitution as a trustee mandate, rather than a monopoly, placing humans, the environment, and justice as the primary orientation. The proposed legal transformation strategies include revising NR regulations, implementing the Free, Prior, and Informed Consent (FPIC) principle, strengthening community-based management models, recognizing the rights of nature, and establishing participatory oversight mechanisms. This approach is expected to dismantle unequal power relations and direct NR governance toward ecological sustainability, community empowerment, and intergenerational benefit equity.

Seni Kamalia Rizki Fathullah; Ni Ketut Sari Adnyani

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Constitutional Court Decision No. 135/PUU-XXII/2024, which separates the schedules for national elections (2029) and regional elections (2031), has the potential to create a legislative vacuum or institutional void in the Regional People’s Representative Councils (DPRD) during the 2029–2031 transition period. This is because the terms of office for DPRD members elected in the 2024 elections end in 2029, while the next elections will not be held until 2031, and there are currently no transitional provisions governing the mechanism for filling these vacancies. This study aims to analyze the legal implications of the decision regarding the potential for a DPRD vacancy and to evaluate the limits of the Constitutional Court’s authority in determining the design of synchronized elections. Using a normative legal research method with legislative, conceptual, and case-based approaches, this study identified three alternative mechanisms for filling DPRD vacancies: by-elections, term extensions, or amending the law with transitional provisions. The term extension option is deemed the most proportionate as it prioritizes legal certainty and legitimacy. This ruling has also sparked debate as it is viewed as exceeding the Constitutional Court’s authority as a negative legislator and entering the realm of open legal policy, although substantively it opens space for strengthening local democracy. The government and the House of Representatives are recommended to immediately revise the Election Law and the Regional Government Law by adding transitional provisions that explicitly regulate the mechanism for filling vacancies in the Regional People’s Representative Council (DPRD) during the 2029–2031 transition period in a careful and participatory manner.

Muhammad Al Ghifari; Muhammad Adjie Ar Rauuf Mikail; Muhammad Ichlas Ramadhan; Andrian Jeremy Marulitua Sigalingging

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

This study examines in depth the responsibility of the Pangkalpinang City Government in maintaining environmental cleanliness. Such responsibility is not merely an administrative obligation but a constitutional mandate as stated in the 1945 Constitution of the Republic of Indonesia. Every citizen, including the people of Pangkalpinang, has the right to live in a clean and healthy environment, while the local government is obliged to ensure the fulfillment of this right. This research analyzes the extent to which the local government has carried out its responsibilities through preventive measures (such as formulating regulations and supervising permits) and enforcement actions (including imposing sanctions and restoring the environment). The findings reveal several obstacles, such as limited budget, weak inter-agency coordination, and low public awareness regarding environmental cleanliness. Therefore, although the legal framework is well established, strong commitment, synergy, and continuous efforts from all stakeholders are required to realize a clean and sustainable Pangkalpinang City.

Sri Yuliyanti Mozin; Regina Alfanesya Machmud; Regina Rahmadani Ismail; Nurul Rabiatul Adawiyah; Ralda Ivanka A Labino

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Abstract This study aims to analyze the legal basis and mechanisms for implementing Minimum Service Standards (MSS) in public service delivery in Indonesia. As a strategic instrument, the MSS is designed to ensure the fulfillment of citizens' constitutional rights through quality basic services. Using qualitative research methods with a juridical-normative approach, this study evaluates the extent to which the implementation of the MSS has been able to create equitable access to services and identifies crucial factors influencing its success. The results indicate that although the MSS has a solid legal basis through Law No. 23 of 2014 and Government Regulation No. 2 of 2018, the reality on the ground still shows significant gaps. Implementation of this policy is often hampered by low organizational capacity at the regional level, limited human resource (HR) competency, inaccurate sectoral data, and weak inter-institutional coordination. This study concludes that the effectiveness of the MSS is highly dependent on strengthening regional fiscal capacity, political commitment of leadership, and the integration of valid data-based planning. This is necessary to achieve social justice and equitable welfare within the framework of a welfare state in Indonesia.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Khairun Nisa; Hapip Udin; Fadhil Rozin Asyam

Deposisi: Jurnal Publikasi Ilmu Hukum 2026 International Forum of Researchers and Lecturers

Prodeo legal aid is one of the ways in which the state fulfils its responsibility to guarantee access to justice for economically disadvantaged members of the public. However, its implementation still faces challenges, particularly budgetary constraints, meaning that not all applications for prodeo legal aid can be processed. This issue arises in Industrial Relations Court (PHI) cases at the Banjarmasin District Court. This study aims to examine the implementation of prodeo services in PHI cases and to analyse these budgetary constraints from a constitutional law perspective. The methodology employed is a normative legal approach with an empirical focus, utilising a review of legislation, interviews, observations, and a literature review. The research findings indicate that prodeo is a service for litigation at no cost, funded by the state through the State Budget Allocation (DIPA). In 2025, a budget of Rp. 33,728,000 was only sufficient to handle 13 cases, meaning the service depends on the availability of funds. This situation reflects a gap between the constitutional guarantee of access to justice and practice on the ground. Therefore, improvements are needed in budget planning, allocation, and management, as well as the strengthening of the role of Legal Aid Posts and Legal Aid Institutions to enhance access to justice for the underprivileged.

Yohanes Baptista Geroda Laga Doni Soge; Saryono Yohanes; Mario Aprio Almit Lawung; Rafael Rape Tupen

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

This study aims to analyze the regulation and implementation of the authority to test laws and regulations (judicial review) in the Indonesian state system based on the 1945 Constitution of the Republic of Indonesia. This study applies a normative juridical method using three main approaches, namely the statute approach, the conceptual approach, and the historical approach. The legal data collected includes primary, secondary, and tertiary legal materials, which are then reviewed through qualitative analysis. The results of the study show that normatively the division of judicial review authority between the Supreme Court and the Constitutional Court has been expressly regulated in Article 24A paragraph (1) and Article 24C paragraph (1) of the 1945 Constitution of the Republic of Indonesia. The Supreme Court is given the authority to test regulations under the law against the law, and the Constitutional Court is given the authority to test laws against the 1945 Constitution. This division of authority is a manifestation of the principle of separation of powers and the mechanism of checks and balances after the third amendment to the 1945 Constitution. However, in practice, this two-roof judicial review system tends to give rise to conceptual and practical problems, such as overlapping authority and differences in decisions between the Supreme Court and the Constitutional Court which have the potential to create legal uncertainty and reduce public trust in the judicial institution. Therefore, it is necessary to reorganize the authority of judicial review by strengthening coordination between institutions or unifying the authority of judicial review which is centered on one institution only in order to guarantee legal certainty, harmonization of norms, and supremacy of the constitution in the Indonesian state system.  

Nazvia Alyssa Dwi Utami; Amanda Amanda; Moulyta Elgi Trinanda

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

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.

Lusia Indrastuti; F.X. Hastowo Broto Laksito

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The doctrine of open legal policy is a jurisprudential construction of the Constitutional Court that provides space for lawmakers to formulate norms as long as they do not contradict the 1945 Constitution of the Republic of Indonesia. Nevertheless, the application of this doctrine in the practice of law testing has raised various constitutional problems, particularly concerning the limits of authority between legislators and the Constitutional Court, as well as the protection of citizens' constitutional rights. This research aims to analyze the concept and construction of open legal policy within the Indonesian constitutional system and to formulate the constitutional limits of its application in Constitutional Court decisions. This research is a normative legal study with an approach based on legislation, a conceptual approach, and a case approach. The legal materials used include the 1945 Constitution, relevant legislation, and pertinent Constitutional Court decisions. The research results indicate that open legal policy cannot be interpreted as absolute freedom for lawmakers, but must be limited by the principle of constitutional supremacy, protection of constitutional rights, and the principle of proportionality as reflected in Article 28J paragraph (2) of the 1945 Constitution. The ambiguity of the parameters for applying this doctrine has the potential to cause inconsistencies in rulings and disrupt legal certainty. Therefore, a more precise and consistent formulation of constitutional limits is necessary to maintain the balance between representative democracy and constitutional oversight.

Sandra Leoni Prakasa Yakub; Santi Suryani; Fitriyani Yuliawati; Muhamad Reza Atqia; Wili Suminar

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the position of statutory regulations as the main limiting framework for administrative discretion in Indonesian administrative law, particularly after the enactment of Law Number 11 of 2020 on Job Creation. The main issue examined is the normative shift caused by the removal of the requirement that discretion must not contradict statutory regulations, which potentially weakens legal certainty and judicial control. This research uses a normative juridical method with a regulatory and conceptualization approach, and is supported by the theory of discretionary justice, balance of legal objectives, and good governance. The findings indicate that the elimination of formal legality requirements transforms discretion from a legally constrained authority into a broader administrative freedom, increasing the risk of abuse of power and weakening the objective standards of judicial review in administrative courts. The study concludes that such a shift undermines the core principles of the rule of law and necessitates constitutional review to restore legal certainty, accountability, and effective judicial oversight.

Fauzi Anshari Sibarani

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Forced labor of children by parents remains a serious issue in the protection of children's rights in Indonesia, especially when such practices are justified on the basis of family economic needs. This study aims to analyze the legal provisions protecting children by forced labor by parents and to examine the obstacles to law enforcement. The research method used is normative legal research by a literature review approach, through an examination of relevant laws, legal principles, and legal doctrines. The findings of the research intricate that, legal positive indonesia there are a good constitutional and juridical legal basis in context is 1945 Constitution of the Republic Indonesia, Child Protection Law, Manpower Law and Convention on The Rights of Children which that make forced child labor as an economic exploitation categorization is prohibited. But the success of legal protection continues to run up against both legal and sociological challenges, including the murky borderlines of forced labour within the family, the challenge of proving psychological coercion and poverty-nurtured cultural attitudes towards child labour. Therefore a comprehensive approach, including law enforcement and social policies based on the best child interest is necessary.

Robby Awaluddin Jamil

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

The reform of family law in Indonesia represents an essential response to social developments and the growing demand for constitutional protection of citizens’ rights. Family law, primarily governed by Law Number 1 of 1974 on Marriage, has long been criticized for not fully reflecting substantive justice, particularly for vulnerable groups such as children born outside marriage, persons with mental disabilities, and couples facing complex marital relations. In this context, the Constitutional Court of Indonesia (Mahkamah Konstitusi) plays a crucial role as the guardian of the Constitution by promoting progressive reforms through its landmark decisions. This study examines the implications of five significant Constitutional Court rulings: Decision No. 46/PUU-VIII/2010 concerning the legal recognition of children born out of wedlock; Decision No. 93/PUU-XX/2022 addressing guardianship and the rights of persons with mental disabilities; Decision No. 69/PUU-XIII/2015 allowing post-nuptial agreements; and Decisions No. 68/PUU-XII/2014 and No. 24/PUU-XX/2022 regarding interfaith marriage. These rulings demonstrate a paradigm shift from a rigid legalistic approach toward a constitutional framework grounded in human rights, equality, and substantive justice. Furthermore, notaries hold a strategic position as public officials authorized to draft authentic deeds, serving as a bridge between constitutional values and legal practice. Notaries are not merely administrative actors but are responsible for ensuring that legal documents align with positive law and provide legal certainty and protection for individuals. Therefore, the reform of Indonesian family law should not remain solely at the normative level of Constitutional Court rulings but must be effectively implemented in daily legal practice.

Muhammad Rizky Aditia Nugraha

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The position of children in marriage plays an important role in family law because it is related to the legal status and fulfillment of children's civil rights. Differences in regulations regarding legitimate children and children born out of wedlock in Indonesian positive law create legal uncertainty, particularly regarding civil relations with biological fathers. This study aims to analyze the legal status of legitimate children and illegitimate children and the changes in the legal paradigm following Constitutional Court Decision Number 46/PUU-VII/2010. This study uses normative legal methods with a statutory and conceptual approach. The results show that before the Constitutional Court decision, illegitimate children only had a civil relationship with their mother and their mother's family, whereas after the decision, illegitimate children can have a civil relationship with their biological father as long as the blood relationship can be legally proven. This decision confirms legal reform efforts to guarantee protection and legal certainty for children without discrimination based on birth status.

Okky Rachmadi Soekristyanto; Khalimi Khalimi

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

This study examines the distortion between civil and criminal perspectives in the legal considerations (ratio decidendi) of Judex Juris in Supreme Court Decision Number 121K/Pid.Sus/2020. The decision lacks substantial criminal law considerations regarding the alleged corruption offense. Instead, the legal reasoning focuses on the fault or negligence of company directors, particularly the exception under Article 97 of Law Number 40 of 2007 concerning Limited Liability Companies, which embodies the Business Judgment Rule doctrine. Furthermore, these considerations are distorted by tort (onrechtmatige daad) as regulated in Article 1365 of the Civil Code juncto Article 138 paragraph (1) letter b of the Company Law. This research employs a legislative approach by analyzing various legal instruments, including the 1945 Constitution, the Criminal Code, the Criminal Procedure Code, the Limited Liability Company Law, State-Owned Enterprises Law, Judicial Power Law, Supreme Court Law, and the Corruption Eradication Laws. A conceptual approach is also utilized to examine theoretical concepts concerning corporate crime, directors' liabilities, state losses, tort, negligence from criminal and civil perspectives, business judgment rules, collective collegiality principles, and formal-material classification of legislation. The data comprises primary legal materials (legislation and court decisions) and secondary legal materials (legal literature and scientific journals). Analysis is conducted qualitatively by interpreting legal principles and their relevance to the court's considerations in the decision.

Adde Ramadhani; Abdul Halim; Risnita Risnita

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

Affandi Harlanda Baros; Muh. Mulyadi; Kurniati Kurniati

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Radicalism and terrorism pose serious threats to national security and social order in Indonesia. In response, the state implements deradicalization policies that emphasize not only repressive measures but also preventive and rehabilitative approaches. Nevertheless, these policies require critical constitutional review to ensure their conformity with the rule of law and the protection of human rights. This study aims to analyze the constitutional foundations, the framework of positive legal regulations, and the challenges in implementing deradicalization policies in Indonesia. The research employs a normative juridical method with statutory and conceptual approaches, using library research on primary, secondary, and tertiary legal materials. The findings indicate that deradicalization policies are supported by a strong constitutional basis under the 1945 Constitution of the Republic of Indonesia, particularly regarding the state’s obligation to protect citizens and guarantee the right to security. However, their implementation remains constrained by regulatory disharmony, weak inter-agency coordination, limited institutional capacity, and socio-cultural challenges within society. Therefore, strengthening institutional synergy, adopting more contextual and humane approaches, and improving regulatory frameworks are essential to ensure the effectiveness and sustainability of deradicalization policies.

Abdul Hakim; Tutik Hamidah; Ali Hamdan

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research is based on the shortage of functional penghulu officers, which has become a serious issue for the government, particularly the Ministry of Religious Affairs of Indonesia. This condition can affect the quality of services in marriage registration, family guidance, and the provision of legal certainty to the community. To overcome the emergency of penghulu personnel, it is necessary to propose that the position of penghulu also be granted equal access to women, whereas until now the position of penghulu has been dominated only by men. Therefore, this research aims to conduct a comprehensive study on the provisions regarding the opportunities and problems of female penghulu within Indonesia’s civil law system, in which civil law is the official positive legal umbrella governing penghulu affairs. This research is normative legal research employing a statutory approach and a conceptual approach. Meanwhile, the primary legal materials of this research consist of various laws and regulations directly related to penghulu affairs. The results of this research indicate that the opportunities for female penghulu within the civil law system are very open, constitutionally valid, and not subject to any normative prohibition. The problems arise when female penghulu are requested to act as guardians appointed by the court (wali hakim) or entrusted with the delegated guardianship of marriage (taukil wali). This is because, under Indonesia’s civil law, a wali hakim or a person receiving taukil wali is required to be male. In addition, another problem is the existence of a specific requirement to be male that must be fulfilled in the recruitment of penghulu personnel as stated in the Announcement Letter on the Recruitment of Candidates for Civil Servants of the Ministry of Religious Affairs.  

Agus Rustama; Adhira Halim Ashari; Viola Zabrina Febriyanti; Febi Liontin; Naufalian Hafidz

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

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

Aripin Marpaung

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

This study stems from a classic question in the study of political hadith regarding leadership, specifically the hadith "The Imams are from Quraysh," which is often understood textually as requiring leaders to be from the Quraysh tribe. This kind of understanding often stops at the normative and historical level, without considering the socio-political context of modern society, which is fundamentally different from the early Islamic era. As a result, a gap emerged between the moral message of the hadith and the reality of the leadership system in democratic countries like Indonesia. This research aims to reanalyse the meaning of hadiths about Quraysh and non-Quraysh leadership, and to trace their relevance to the concept of state leadership in the Indonesian constitutional system, placing Islamic political theory and modern leadership theory on an equal footing (theory = theory). This research employs a qualitative approach based on library research, with the primary sources being political hadiths and classical references such as al-Ahkam al-Sulthaniyyah by al-Mawardi, supplemented by contemporary literature on the modern Indonesian government system. The analysis was conducted using comparative methods and content analysis to explore the commonalities and differences between the concept of Imamah in Islam and leadership in modern democratic systems. The research findings indicate that the hadith about Quraysh leadership cannot be understood rigidly as a limitation of lineage, but rather as an ethical guideline emphasising the principles of justice, trust, responsibility, and public interest. The ethical values in the hadith align with the basic principles of the presidential system in Indonesia, such as public accountability, limitation of power, and popular sovereignty, as regulated in the 1945 Constitution. Despite challenges such as corruption, the politicisation of religion, and weak leadership morality, the values of the hadith remain relevant if translated into public norms and modern governance practices. This research confirms that leadership in Islam and Indonesian democracy can complement each other, with Islam providing a moral and spiritual foundation, while democracy offers the legal and political structure to realise it.

I Kadek Anca Liana; Ida Bagus Putu Cleo Davaputra Gosita

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

Mohamad Ihsan Ramdani

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

This article analyzes the application of the hierarchy of norms in the decisions of the Constitutional Court concerning Law Number 17 of 2023 on Health using the perspective of Hans Kelsen’s Stufenbau theory. The enactment of the Health Law has generated significant legal debate and several constitutional review petitions submitted to the Constitutional Court, raising questions about the consistency between statutory norms and constitutional principles. This study aims to examine how the Constitutional Court applies the principle of hierarchical norms in reviewing the constitutionality of the Health Law and to assess the relevance of Stufenbau theory in explaining the interpretation of legal norms in constitutional adjudication. This research employs a normative juridical method using statute, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution, Law Number 17 of 2023 on Health, and relevant Constitutional Court decisions, supported by secondary legal materials from academic literature and legal studies. The findings show that the Constitutional Court consistently positions the 1945 Constitution as the highest norm within the Indonesian legal system and uses the hierarchy of norms as the basis for evaluating the validity of statutory provisions. The Court maintains the legal force of the Health Law when no normative conflict with the Constitution is identified, while in certain cases it provides constitutional interpretation to ensure the compatibility of statutory norms with constitutional principles. This study demonstrates that Stufenbau theory remains relevant as an analytical framework for understanding the hierarchical structure of legal norms and the operation of constitutional review within the Indonesian legal system.