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Shinta Chintya Fella; Syaifulah Yophi Ardiyanto; Tengku Arif Hidayat

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The legal arrangement of cannabis in Indonesia is based on Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia which guarantees the right to health services, elaborated through Law Number 35 of 2009 concerning Narcotics and Law Number 17 of 2023 concerning Health. Cannabis is classified as a Group I narcotic prohibited for health services under Article 8 paragraph (1) of Law Number 35 of 2009, while Article 139 of Law Number 17 of 2023 requires that the use of medicines containing narcotics may only be carried out based on a prescription from medical personnel. At the same time, Canada through the Cannabis Act (S.C. 2018, c. 16) and Uruguay through Ley No. 19.172 (2013) apply fundamentally different legal arrangements for cannabis. This research uses normative legal research methods with a comparative law approach, applying the criminal policy framework of Marc Ancel and the law enforcement theory of Joseph Goldstein. The results show: (1) cannabis arrangement in Indonesia is prohibitive through Article 8 paragraph (1) of Law Number 35 of 2009, while Article 6 paragraph (3) opens a mechanism for reclassification through Ministerial Regulation; (2) Canada through the Cannabis Act applies a regulated market model with a CAD 11.4 billion legal industry and a 70% reduction in arrests, while Uruguay through Ley No. 19.172 applies a state monopoly with an 85% reduction in arrests without an increase in problematic use; (3) fundamental differences in legal systems, political systems, socio-cultural backgrounds, religion, and narcotics policy philosophy mean that the Canadian and Uruguayan models are not relevant to be directly applied in the Indonesian criminal law system.

Ita Mulyawati Dewi; Agus Rasyid Chandra Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

Putu Khanha Khilana Putra Bukian; Ni Luh Wayan Yasmiati; Seni Kamalia Rizki Fathullah

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study analyzes the regulatory gaps in digital forensics regarding the handling of natural resource crimes and the state’s constitutional responsibilities following the enactment of Law No. 1 of 2024. Modern natural resource crimes, such as illegal logging and illegal mining, have evolved to leverage digital technology, leaving complex electronic traces in the form of GPS data and digital documents. However, Indonesia still faces procedural gaps in the Criminal Procedure Code (KUHAP), unclear technical standards (SNI 27037:2014 is voluntary in nature), and conflicts between the Information and Electronic Transactions Law (UU ITE) and sectoral NRE laws. This normative legal study employs legislative, conceptual, and case-based approaches. The research findings indicate that the absence of digital forensic authentication standards has fatal implications, as evidenced by the Sidoarjo District Court Decision No. 488/Pid.B/2024/PN Sda, which rejected electronic evidence. This situation constitutes state negligence (staatsverzuim) that violates Article 1(3) and Article 33(3) of the 1945 Constitution of the Republic of Indonesia. The study recommends the development of standard digital forensic procedures, the acceleration of ISO/IEC 17025 laboratory accreditation, and the harmonization of sectoral regulations

Vina Yolanda Putri; Zulkarnaini Zulkarnaini

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Advances in information and communication technology have encouraged governments to integrate digital systems into public service delivery through e-government initiatives. In Riau Province, the Riau application at the Soeman H.S. Library exemplifies this implementation. This study examines how the Riau application enhances the effectiveness and efficiency of public services within the library. Using a descriptive qualitative method, data were collected through interviews, observations, and documentation. Findings show that the application provides convenient online access to library information and services. However, challenges remain, including limited financial resources, dependence on external parties, and insufficient feature development to meet user needs fully. These findings underscore the importance of strengthening institutional capacity, improving infrastructure, and formulating strategic plans to sustain digital library services. In line with Indonesia’s 1945 Constitution, regional governments possess autonomy to manage local affairs, aiming to improve public welfare through enhanced services, community empowerment, and civic participation while promoting regional competitiveness with attention to equity and democratic values. Following Presidential Instruction No. 3 of 2003, digital governance transformation is necessary to reduce bureaucratic barriers, integrate workflows, and support inter-institutional collaboration.

Malvin Malvin; Hartanto Hartanto; Budiman, Anwar

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

Criminal acts of assault against children constitute a serious violation of human rights that requires optimal legal protection by the state. As legal subjects, children are entitled to security, protection from violence, and guarantees for proper growth and development, as mandated by Pancasila, the 1945 Constitution of the Republic of Indonesia, and relevant child protection legislation. This study aims to conduct a juridical analysis of the legal considerations applied by judges in Decision Number 83/Pid.Sus/2020/PN.Kot concerning the criminal offense of assault committed against a child, as well as to assess their conformity with criminal law principles, child protection law, and the objectives of sentencing. This research employs a normative legal research method using statutory, conceptual, and case approaches, supported by primary, secondary, and tertiary legal materials. The findings reveal that although the legal basis applied refers to Law Number 35 of 2014 on Child Protection, the judicial considerations have not been comprehensively formulated, as they insufficiently incorporate sociological, criminological, and child-centered protection perspectives. Consequently, the sentence imposed is relatively lenient and fails to fully reflect the objectives of punishment, particularly deterrence and sustainable protection for child victims. Therefore, strengthening the quality of judicial reasoning and ensuring the optimal application of relevant legal provisions are essential to achieve legal certainty, justice, and effective protection for children as victims of violent crimes.

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

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.  

Derta Nur Anita; Ni Kadek Intan Rospita Yanti; Nanda Putri Aminati; Fatimah Azzahra; Ade Liya Retno Wulandari +21 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

Indah Damayanti; Kiromim Baroroh; Isroah Isroah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This paper examines the shift in the economic paradigm in Indonesia through digitalization, driven by the Fourth Industrial Revolution and the transition towards Society 5.0. The people's economy based on SMEs faces significant new challenges and opportunities in this era. Using a literature approach and case studies, this article highlights how information technology plays a role not only as a marketing tool but also as an instrument to strengthen economic sovereignty in accordance with the mandate of Article 33 of the 1945 Constitution. The findings indicate that the success of digital transformation depends on the synergy between supportive government policies, private sector innovation, and the adaptability of SME actors. In facing global challenges, the proposed strategy includes strengthening digital literacy for all levels of society and protecting the domestic market from the influx of foreign products that could threaten the sustainability of SMEs. This is crucial to ensure the future resilience of the national economy while also promoting the sustainable growth of the SME sector. Thus, digitalization is not only an efficiency solution but also a key factor in reinforcing Indonesia's people-based economy in the globalization era.

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.

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.

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.  

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.

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.

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.

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.

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.