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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.