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Artificial intelligence (AI) has developed rapidly in recent years, making judgments and executing tasks in ways comparable to decisions made by the human brain. These technological advances allow AI to replace or complement human work in various fields, but they also raise complex legal questions regarding accountability for the actions it performs. This study employs a normative juridical research methodology, which emphasizes the analysis of laws and regulations, concepts, principles, and legal theories, using literature as the primary data source. The findings show that AI, despite its advanced capabilities, remains a legal object rather than a legal subject. In accordance with Government Regulation No. 71 of 2019 on the Implementation of Electronic Systems and Transactions in Indonesia, AI cannot be considered a legal entity with independent rights and obligations. Consequently, AI cannot be held legally accountable for its actions, as it operates under human creation, programming, and direction. Responsibility for any consequences arising from the use of AI lies with the individuals or institutions that develop, operate, and control it. This study highlights the importance of establishing a clear legal framework to regulate AI applications, ensuring that technological innovation aligns with legal certainty and accountability. It concludes that while AI may imitate human decision-making, it lacks autonomy in the legal sense and therefore cannot bear responsibility under positive law.

Business entities often face bankruptcy risks due to various factors, including accounting errors, limited experience, or small-cap transactions. The COVID-19 pandemic exacerbated financial conditions for many companies, such as PT Garuda Indonesia (Persero) Tbk., which experienced a significant revenue decline. Additionally, individuals may face bankruptcy due to reasons like job termination or business failures. The primary cause of bankruptcy lies in the imbalance between debt and income, often worsened by poor financial planning. Government regulations can help mitigate bankruptcy risks, such as through health insurance and credit restrictions. The bankruptcy process aims to provide fair resolutions between debtors and creditors while safeguarding public interests. Bankruptcy can also offer debtors the opportunity to restructure their debt, maintain economic stability, and prevent social loss. In practice, bankruptcy involves the management of the debtor's assets by a trustee and the proportional distribution of proceeds to creditors. The application of freedom of contract and legal certainty principles in debtor-creditor relationships is crucial to ensuring a transparent, efficient, and equitable process.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This study examines the role of the Village Consultative Body (BPD) in the formation of Mendalo Indah Village Regulation Number 02 of 2018 regarding Waste Collection, referring to Minister of Home Affairs Regulation Number 111 of 2014. Using an empirical juridical approach with a qualitative research method, the study was conducted in Mendalo Indah Village, Muaro Jambi Regency, Jambi Province. Data were collected through participatory observation, in-depth interviews with key stakeholders (including the Village Head, BPD Chair, and community leaders), and documentation. The findings indicate that while the BPD's role in forming village regulations is generally less than optimal, it has a more active role during the discussion and finalization of the draft regulations. However, the initial drafting and proposing stages are often initiated by the Village Head, with limited proactive involvement from the BPD. Key challenges identified include inadequate BPD human resources, limited understanding of their duties, and poor communication and coordination between the BPD, the Village Government, and other stakeholders. The study concludes that improving the BPD’s capacity, knowledge, and collaboration is essential for more effective participation in village regulation formation.

This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

Indonesia is a pluralistic country with diverse religions, races, ethnicities, and customs, making freedom of expression an essential right protected by law. Article 28E of the 1945 Constitution guarantees every citizen the right to freely express their beliefs and opinions. From the perspective of fiqh Siyasah Dusturiyah (Islamic constitutional politics), freedom of expression is a right that must be safeguarded by the state as long as it aligns with the principles of deliberation and does not contradict Islamic law. This study aims to examine the freedom of expression of Syaykh Al-Zaytun in light of Siyasah Dusturiyah and Article 28E of the 1945 Constitution. The research uses a normative juridical approach with primary data sources including the Constitution and the book Ilmu Hukum dalam Simpul Siyasah Dusturiyah by Ali Akhbar Abaib Mas Rabbani Lubis, as well as secondary sources such as books, journals, documents, and legal regulations. The findings indicate that Syaykh Al-Zaytun’s freedom of expression is permissible under both perspectives, provided certain conditions are met: it must comply with Islamic law and national law, uphold public interest, cause no harm, and be accompanied by social responsibility. Syaykh Panji Gumilang’s views should be understood as part of public discourse, not hate speech, as they aim to foster nationalism and the common good.  

. This study aims to analyze the communication strategy of the Serang City Investment and One-Stop Integrated Services Agency (DPMPTSP) in providing public services to the community, as well as identifying supporting and inhibiting factors in its implementation. This study uses a qualitative method with a descriptive approach. Primary data were obtained through in-depth interviews, observation, and documentation, while secondary data were collected from literature, regulations, and related official sources. The focus of the study is directed at the application of the two-way symmetrical communication theory that emphasizes interactive dialogue, feedback acceptance, communication equality, and active community participation. The results show that the Serang City DPMPTSP implements various communication strategies, including delivering information face-to-face and digitally (website, social media, and SKM barcodes), providing complaint channels, and involving the community in service evaluation. Supporting factors include the availability of service facilities, competent human resources, and information technology support. Inhibiting factors include limited digital literacy in the community, technical system obstacles, and differences in the level of public understanding of service procedures.

This study aims to analyze the legal status of the Deed of Decision of the Foundation's Board of Trustees Meeting which was made not in accordance with the meeting agenda, identify legal problems arising from procedural defects, and examine the legal responsibility of notaries and foundation trustees as reflected in the Decision of the Bandung District Court Number 389/Pdt.G/2019/PN Bdg. The method used is normative juridical with a case approach and statute approach. Primary data was obtained from the court decision, while secondary data came from Law Number 28 of 2004 concerning Foundations, its implementing regulations, and related legal literature. The results of the study indicate that the deed of decision of the board of trustees meeting which was not in accordance with the meeting agenda in this case was declared invalid and not binding because it contained procedural defects and was contrary to the principle of justice. As a result, various legal problems arose, such as unlawful acts, flawed meeting decisions, notarial deeds that lost their force, and potential sanctions for notaries. Legal responsibility in this case rests with both the notary and the foundation's trustees, who can be held civilly liable for damages and immaterial losses.

Inheritance law in Indonesia is pluralistic because it is influenced by three legal systems, namely customary law, Islamic law, and western civil law (Burgerlijk Wetboek) which is a legacy of the Dutch colonial era and divides the population based on legal classes. This diversity of legal systems also influences inheritance practices in Chinese society which traditionally adheres to a patrilineal system, where sons are prioritized over daughters in the distribution of inheritance. This study aims to analyze the inheritance law regulations for Chinese society, the development of inheritance practices that occur, and the legal considerations used by judges in the Supreme Court Decision Number 147K/Pdt/2017. The research method used is normative-empirical legal research with a statutory approach, cases, and legal identification, as well as assessing the effectiveness of legal implementation through literature studies and interviews. The results of the study indicate that the Supreme Court decision confirms the equality of inheritance rights between sons and daughters. This marks a shift in the Chinese inheritance system from patrilineal customs to the application of the provisions of the Civil Code, which upholds the values ​​of justice and gender equality.

The execution of Mortgage Rights (Hak Tanggungan) represents legal certainty as regulated in Law Number 4 of 1996 concerning Mortgage Rights. Execution of the collateral object can be carried out through private sale, parate execution, or based on an executorial title. This mechanism reflects good faith and trust between the creditor and debtor in a lending agreement. In line with Sharia principles, the murabahah financing contract also allows for collateral (rahn tasjily), granting the creditor the authority to execute the collateral object if the debtor defaults. This study aims to analyze the implementation of Mortgage Rights execution in Sharia financing, specifically under the murabahah contract. The method used is normative juridical research with a descriptive approach, employing statutory and case study analysis, and based on literature and relevant regulations. The results indicate that land rights can serve as collateral under Mortgage Rights in Sharia financing. This is confirmed in the Supreme Court Decision Number 179K/Pdt/2017, which serves as jurisprudential precedent for Decision Number 3/Yur/2018, where the collateral is executed through a Deed of Granting Mortgage Rights. The position of the creditor in a murabahah contract is equivalent to that in conventional financing, as confirmed in the DSN-MUI Fatwa, thus the creditor retains the right to execute even if the debtor defaults before the due date.

Notarial deeds as authentic instruments hold a crucial role in Indonesia’s civil law evidence system, providing perfect proof under Article 1868 of the Civil Code. However, in practice, such deeds are often denied by one party in court, raising debates about the certainty of their evidentiary power. This study examines the legal consequences of denying a notarial deed for the parties in litigation and the assurance of legal certainty for those holding such deeds. Using R. Soeroso’s Theory of Legal Consequences and Jan Michael Otto’s Theory of Legal Certainty, this normative juridical research employs statutory, conceptual, analytical, and case approaches, with literature-based data collection and interpretative legal analysis. The findings reveal that denial of a notarial deed may create new legal relationships, alter good-faith relations into disputes, and result in sanctions imposed by court rulings. Meanwhile, legal certainty remains guaranteed, as authentic deed regulations are clear, binding, and enforceable, serving as a guideline in resolving disputes and upholding sanctions.  

The construction of toll roads in Indonesia often causes land acquisition disputes, especially related to compensation for remaining land that is no longer productive. Although Article 65A paragraph (1) of Government Regulation No. 39 of 2023 provides the right for the community to demand compensation for the remaining land, practice on the ground shows a discrepancy between normative rights and the realization of compensation. This research uses a normative legal approach with legislative, conceptual, analytical, and case study methods, and refers to Dean G. Pruitt's Dispute Resolution Theory and Philipus M. Hadjon's Legal Protection Theory. The results of the study show that the non-litigation resolution mechanism (problem solving) is often ineffective due to the lack of education and facilitation from the authorities, so that people tend to take the path of litigation (contending) to fight for their rights. This condition reflects the weak legal protection for people affected by national strategic projects. Therefore, it is necessary to strengthen legal education for the community and revise Government Regulation No. 39 of 2023 to include compensation for the remaining land that has lost its use value. This revision is important to ensure substantive justice and prevent the escalation of disputes. This research contributes to the development of a more responsive and equitable land acquisition policy, as well as encourages synergy between regulations, education, and effective dispute resolution mechanisms in the context of national infrastructure development.

The advancement of information technology has brought significant changes to society but also generated new crimes, such as online child sexual exploitation (cybersex trafficking). This study examines this phenomenon by focusing on the live streaming application "HOT51," which is frequently used as a medium for child exploitation. The research employs a qualitative descriptive analysis method based on secondary data from official reports and related literature. Findings indicate that the easy access to modified APK applications facilitates sexual exploitation of children, the most vulnerable group. Indonesian regulations already address child protection, but implementation faces challenges such as low digital literacy and weak supervision of digital platforms. This study emphasizes the need for tightened monitoring, digital literacy education, and active parental roles to reduce the risk of sexual exploitation in the digital realm. The contribution lies in enhancing understanding of child protection challenges in the digital era and highlighting the importance of adaptive regulations and multi-stakeholder cooperation to safeguard child rights and safety.

Indonesian Migrant Workers (PMI) play a crucial role in the nation's economy, as shown by their participation in overseas employment and the remittances they send back. Nevertheless, PMI frequently encounter challenges such as abuse, exploitation, breaches of contracts, and limited access to legal protections. The comprehensive legal structure designed to ensure their inclusive safety before, during, and after their employment is laid out in Law No. 18 of 2017 concerning the Protection of Indonesian Migrant Workers. This research aims to analyze the actual practice of legal protections available to PMI, in light of statutory requirements, and to highlight any obstacles encountered in its application. A normative legal research method is used in this study, employing both legislative and theoretical frameworks, and it is informed by relevant academic literature, laws, and judicial rulings. The findings reveal that while Law No. 18 of 2017 outlines thorough protection protocols, its real-world execution faces hurdles such as insufficient oversight, poor cooperation among agencies, and a general lack of legal knowledge among PMI. Consequently, it is essential to enhance institutions, elevate the quality of protective services, and maximize the effectiveness of Indonesian representatives abroad. This study aims to contribute to the development of more equitable and efficient regulations for the safeguarding of migrant workers.

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.

The zoning system policy in the New Student Enrolment (PPDB) is an educational policy reform aimed at equalising access to services and improving the quality of education in Indonesia. This research analyses the implementation of the PPDB zoning system policy at the level of State Junior Secondary Schools using George C. Edward III's policy implementation theory approach, which covers four main variables: communication, resources, disposition, and bureaucratic structure. The research method employs a qualitative approach with a descriptive research type. Data collection techniques were conducted through in-depth interviews, observation, and documentation study of the regulations implementing the zoning system policy. The findings show that the implementation of the PPDB zoning system policy has proceeded in accordance with the technical regulations of Permendikbud Number 01 of 2021 and Sidoarjo Regent Regulation Number 37 of 2020. The admission routes provided include the zoning route, achievement, affirmation, and parental transfer, which offer fair opportunities for all prospective students. Nevertheless, there are still obstacles in the execution, particularly related to the limited infrastructure for distance learning, public perception regarding the selection mechanism, and the disparity between the number of available places (quota) and the number of applicants for certain routes. This research recommends the need for more comprehensive socialisation, improvement of supporting infrastructure, and periodic evaluation of policy implementation to ensure the achievement of the goal of equitable and quality education.

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.