Publication Search

Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

This study examines disaster management strategies in earthquake-prone countries, with a comparative focus on Japan and the Philippines as case studies for lessons applicable to public administration systems worldwide. Using a qualitative comparative analysis approach, the research evaluates institutional frameworks, policy instruments, community engagement mechanisms, and intergovernmental coordination systems deployed in both countries. Japan’s highly centralized yet locally adaptive Disaster Management Basic Act framework is contrasted with the Philippines’ decentralized National Disaster Risk Reduction and Management (NDRRM) system. Findings reveal that effective disaster management hinges on five critical pillars: strong legal frameworks, inter-agency coordination, investment in early warning systems, community resilience programs, and post-disaster recovery governance. The study further identifies that public trust, administrative capacity, and fiscal decentralization significantly influence disaster response outcomes. Lessons drawn from both countries offer practical recommendations for developing nations seeking to strengthen their disaster governance architectures. This research contributes to the growing body of knowledge on comparative public administration and disaster risk reduction, underscoring the imperative of integrated, adaptive, and community-centered governance frameworks in seismically active regions.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

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.

This article examines how meritocracy is institutionalized within the public administration systems of Indonesia and Singapore and how it affects public service quality. Using a descriptive–comparative library research design, the analysis focuses on four dimensions: bureaucratic structure, governing system and political influence, administrative reform and merit mechanisms, and implications for service delivery. The findings indicate that Indonesia’s bureaucracy remains highly hierarchical and decentralized, creating uneven institutional capacity and allowing electoral–political dynamics to influence appointments and rotations, which weakens consistent merit implementation. In contrast, Singapore operates a streamlined and centrally coordinated bureaucracy supported by high political stability, rigorous competency-based recruitment and promotion, transparent performance management, and competitive remuneration, enabling merit principles to be applied more consistently. These differences translate into more uniform and efficient public services in Singapore, while Indonesia continues to experience variability across regions and sectors. Strengthening merit enforcement, oversight, and professional culture is therefore crucial to improve the effectiveness and equity of public services in Indonesia.

This study aims to analyze and compare public administration systems in Indonesia and the United States, focusing on bureaucratic structure, decentralization mechanisms, and public service delivery. Using a qualitative approach through literature review, this research examines scholarly articles, policy documents, and relevant regulations published in recent years. The findings show that Indonesia adopts a hierarchical and relatively centralized bureaucratic structure within a decentralized unitary state framework, while the United States applies a federal system that grants constitutionally guaranteed autonomy to state governments. Decentralization in Indonesia emphasizes administrative and political authority transfer to local governments to improve service responsiveness, although challenges such as overlapping authority and uneven institutional capacity persist. In contrast, federalism in the United States enables flexible and innovative public service provision but also creates disparities among states. The study further reveals that public service effectiveness and responsiveness in both countries are influenced by bureaucratic capacity, coordination mechanisms, and digital governance implementation. This comparative analysis provides insights for policymakers to strengthen bureaucratic reform, improve intergovernmental coordination, and enhance public service quality in accordance with national governance contexts.

The digital transformation of population administration services has become a strategic agenda in improving the quality of public services in many countries. This study aims to comparatively analyze the implementation models of digital-based population administration services in Indonesia and Singapore. Using a qualitative approach with a literature review method, this study examines various scientific journals, policy documents, government reports, and relevant publications published in the last five years. The analysis focuses on identifying differences in implementation patterns, supporting and inhibiting factors, and best practices applied in both countries. The results show that Singapore has successfully implemented an integrated and user-centered digital population administration system supported by a strong national digital identity infrastructure, advanced technology, and high digital literacy among citizens. Meanwhile, Indonesia has made significant progress through the implementation of the Population Administration Information System and Digital Population Identity, but still faces challenges such as infrastructure inequality, limited human resource capacity, and uneven digital literacy. This comparative study highlights that the success of digital population administration services is determined not only by technology adoption but also by policy consistency, system integration, institutional capacity, and public participation. The findings are expected to provide policy insights and practical recommendations to strengthen digital population administration services in Indonesia in the future.  

Administration is an activity that must be managed effectively to support public service quality, and one of the main keys to achieving a good administrative system is the utilization of information technology, which is currently developing rapidly. Administrative activities at the Wendewa Barat village hall are still carried out using conventional and ineffective methods, particularly in population data recording, which relies on manual bookkeeping. This approach is time-consuming, labor-intensive, prone to errors, and incurs higher operational costs. Therefore, an integrated system is needed to manage administrative activities more efficiently, accurately, and systematically. This research aims to develop a web-based population administration system to improve administrative performance at the Wendewa Barat village office. The system development employs the waterfall method, which consists of several stages, including requirements analysis, system design, implementation, system testing, and maintenance. The system is built using the PHP programming language with the CodeIgniter framework and utilizes a MySQL database for data management. Additionally, jQuery is applied in several system functions to enhance system interactivity, effectiveness, and user interface attractiveness.

This kind of research can reveal a purpose, namely to be able to carry out an analysis of the important role of the government together with the community in realizing policies to combat corruption of village funds. It is necessary to understand that village funds have been made one of the government's priority programs in order to increase the level of prosperity of rural communities and village development through the Village Law. Therefore, the purpose of this study is to identify policy solutions provided by the government and the community to prevent corruption of village funds. This study utilizes a literature study method through a qualitative approach that can be used to assess the role of the government and the community in implementing policies to combat corruption of village funds as an effort to uphold the integrity of the village administration system. Meanwhile, the research data sources obtained came from secondary data, which included the collection of scientific journals in the last five years, reading books in the last ten years, reports in the mass media, and government regulations. The findings of this study describe that the Corruption Eradication Commission (KPK) has identified several loopholes that are often exploited by village officials in misappropriating Village Funds. Then there were 98 cases of corruption that caused the state to lose up to Rp. 37.2 billion. This creates an urgency for the government and the community to play a role in creating village regulations that are capable of overcoming corruption of village funds.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

The term “comparison” in the context of Public Administration Science refers to an activity of aligning, analyzing, and identifying similarities and differences between various phenomena or objects under study. Meanwhile, administration is understood as a social phenomenon in which groups of people or citizens work together in an organized and purposeful manner to achieve certain collective goals.This research, entitled “A Comparative Study of Public Administration in Indonesia and South Korea in Achieving Effective and Accountable Governance,” aims to analyze both the similarities and differences between the two countries in terms of bureaucratic structure, public administration systems, and the effectiveness and accountability of governance. Indonesia and South Korea, as Asian nations with distinct historical backgrounds, governmental systems, and development trajectories, share a common vision of establishing a clean, transparent, and responsive system of governance.The study employs a qualitative descriptive approach using the literature review method, by examining various relevant academic and official sources. The main focus of the comparison lies in the bureaucratic and administrative systems of Indonesia and South Korea. The analysis also takes into account cultural characteristics and governmental structures, including the presidential system, legal framework, financial administration, and local government mechanisms.The findings of this research are expected to provide a comprehensive understanding of how differences in administrative structures and bureaucratic performance in both countries influence the effectiveness and accountability of their governments. Furthermore, the study aims to offer valuable insights for Indonesia in strengthening good governance and improving the quality of public service delivery.

This research compares development administration models between developed and developing countries. Using comparative analysis, this study evaluates policies and best practices from both contexts. Research findings reveal significant differences in development approaches and outcomes, as well as implications for policy development. The analysis demonstrates that developed countries predominantly employ post-bureaucratic, participatory, and innovation-driven models characterized by strong institutional capacity, high levels of digitalization, decentralized decision-making, and robust accountability mechanisms. In contrast, developing countries frequently rely on hybrid models combining traditional bureaucratic structures with nascent reforms, constrained by limited resources, capacity gaps, institutional weaknesses, and political economy challenges. Critical differentiators include governance quality, administrative capacity, technological infrastructure, resource availability, stakeholder participation levels, and policy implementation effectiveness. Despite contextual differences, successful development administration in both settings shares common elements, including political commitment, adaptive capacity, citizen engagement, evidence-based policymaking, and continuous learning mechanisms. The research identifies transferable lessons and contextual adaptation requirements for developing countries seeking to enhance their development administration systems.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

The background for the establishment of Law Number 27 of 2022 concerning Personal Data Protection raises a critical question that the Indonesian government must address, who will oversee and safeguard the security of citizens' data in public administration systems. The purpose of this study is to examine the implementation of One Data Indonesia through Presidential Regulation Number 39 of 2019 (Perpres No. 39 of 2019) regarding One Data Indonesia, which remains a strong foundation for regulating government data governance. Unfortunately, this regulation does not yet include security aspects, which should be one of the principles of One Data Indonesia. This study explores Perpres No. 39 of 2019 as a critique of the regulation. The findings highlight the importance of incorporating security aspects to protect the sovereignty of government data used in public administration, especially in electronic processes conducted domestically. The principle of data security is a crucial component of the implementation of One Data Indonesia, which will be integrated with various other policy products, such as the Presidential Regulation on Electronic-Based Government Systems, the Presidential Regulation on Accelerating Digital Transformation and Integration of National Digital Services, the Law on Information and Electronic Transactions, the Law on Personal Data Protection, and other relevant regulations.