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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

Pelanggaran jam operasional kendaraan bertonase besar di kawasan Simpang Patal Kota Palembang masih sering terjadi dan menyebabkan kemacetan, risiko kecelakaan, serta kerusakan jalan. Penelitian ini bertujuan menganalisis alternatif kebijakan yang paling tepat untuk penertiban mobil barang di kawasan tersebut. Penelitian menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi literatur. Analisis data dilakukan menggunakan model Miles dan Huberman, sedangkan evaluasi kebijakan menggunakan pendekatan Multi-Criteria Decision Analysis (MCDA) berdasarkan kriteria William N. Dunn. Terdapat tiga alternatif kebijakan yang dianalisis, yaitu mempertahankan kebijakan yang berlaku (status quo), revisi Perwali Nomor 26 Tahun 2019 dan implementasi Electronic Traffic Law Enforcement (ETLE), serta penyediaan kantong parkir (holding area) di kawasan Pelabuhan Sungai Lais. Hasil penelitian menunjukkan bahwa alternatif penyediaan kantong parkir (holding area) memperoleh skor tertinggi sebesar 91 dengan rata-rata 4,55 sehingga dinilai paling optimal dalam mengurangi pelanggaran, kemacetan, dan risiko kecelakaan serta mendukung transportasi perkotaan yang lebih tertib dan berkelanjutan.

This study examines the recurring traffic accidents at the Bawen intersection in Semarang Regency, particularly involving heavy vehicles descending from the toll exit. The research aims to analyze the underlying causes and formulate an effective accident prevention model. Using a qualitative empirical juridical approach, data were collected through field observations, interviews, and document analysis. The findings reveal that accidents are caused by a systemic interaction of factors, including inadequate road geometry, vehicle technical failures (especially brake malfunction), driver fatigue and limited competence, suboptimal traffic management, and weak preventive law enforcement. These interrelated factors create a high-risk traffic environment, particularly at signalized intersections at the end of steep descents. The study proposes an integrated prevention model combining infrastructure improvement, vehicle supervision, driver capacity enhancement, technology-based traffic management, and preventive law enforcement. This model emphasizes a holistic and sustainable approach to traffic safety. The implications highlight the need for coordinated policies among stakeholders to reduce accident rates and improve overall road safety in the region.

Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia affirms Indonesia as a state based on law, yet in practice Indonesia's legal system faces a structural problem of hyperregulation and overregulation, characterized by massive regulatory proliferation and regulatory disharmony without adequate corrective mechanisms. This condition is likewise reflected in Semarang Regency, which has 673 active legal products with Regional Head Regulations dominating at 77.3%, while Regional Regulation No. 10 of 2021 on the Formation of Regional Legal Products has not yet accommodated a legal analysis and evaluation mechanism. This study aims to explore the urgency of regional regulatory reform through legal analysis and evaluation mechanisms and to construct an implementation model in Semarang Regency. This study employs a prescriptive socio-legal research method with an interdisciplinary approach. The findings indicate that this condition reflects the dominance of primary rules without adequate institutionalization of secondary rules within H.L.A. Hart's perspective, while simultaneously representing a dysfunction in legal substance with cyclical impacts on legal structure and legal culture according to Lawrence M. Friedman. Therefore, a regulatory governance-based analysis and evaluation model is needed, integrating the regulatory cycle from ex ante to ex post with multistakeholder coordination and evaluation grounded in BPHN's 6-dimension framework

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

This article examines the relationship between Islam and the local traditions of the Minangkabau community in West Sumatra, Indonesia. The focus covers three main issues: the historical process of Islamization, the philosophy of Adat Basandi Syarak, Syarak Basandi Kitabullah (ABS-SBK), and the coexistence of the matrilineal kinship system with Islamic inheritance law. Using a qualitative approach through systematic literature review of peer-reviewed journals published between 2020 and 2025, the study synthesizes findings from multiple academic sources. The results reveal that Islam entered Minangkabau gradually through trade and the surau educational institution, rather than through forced conversion. The resulting ABS-SBK philosophy meaning customary law is grounded in Islamic law, which is grounded in the Quran serves as a comprehensive life guide integrating religious norms with adat practices. The matrilineal inheritance system (pusaka tinggi) coexists with Islamic inheritance law (faraid) through a functional distinction: communal ancestral property follows adat, while individually acquired property follows Islamic law. Contemporary challenges such as globalization, urbanization, and weakened institutional roles of adat leaders threaten the vitality of ABS-SBK, though cultural revitalization efforts show promising resilience. This study concludes that Minangkabau represents a unique model of Islam-culture integration in the Indonesian archipelago.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

This study examines the implementation of religious freedom in Indonesia, focusing on the case of the sealing of the POUK Tesalonika House of Prayer in Teluknaga, Tangerang Regency, in April 2026. This incident reflects the tension between administrative regulations, specifically the Building Permit, and the constitutional right to freedom of religion as guaranteed in Article 28E and Article 29(2) of the Constitution of the Republic of Indonesia. This study employs a normative legal method with legislative,conceptual, and case-based approaches. The analysis reveals that the sealing action fails to meet the principle of proportionality in administrative law, and results in legal discrimination that contradicts the principle of equality before the law and the spirit of Pancasila. These findings affirm that the right to worship is a non-derogable right that cannot be diminished by technical permitting regulations. Therefore, the state must prioritize a facilitative and protective approach in regulating places of worship, to guarantee freedom of religion and uphold Indonesia’s integrity as a democratic and tolerant rule of law state.

The development of stand-up comedy as part of the creative industry raises legal issues regarding the protection of materials that are often duplicated and distributed without authorization. This study examines the legal qualification of stand-up comedy material as a copyrighted work and the form and scope of copyright protection provided under Indonesian law. This research aims to analyze the legal status of stand-up comedy material and the protection granted to it. The method used is normative juridical research with statutory and comparative law approaches. The results show that stand-up comedy material fulfills the requirements of a protected work as it contains originality and has been expressed in a tangible form. It is classified as a literary work in the form of oral expression as well as a performing art under Law Number 28 of 2014 on Copyright. The protection covers both moral rights and economic rights; however, its implementation remains weak, especially in the digital era where violations such as re-uploading and unauthorized recording are prevalent. In conclusion, stand-up comedy material has a strong legal basis for protection, but further efforts are needed in law enforcement and public awareness to ensure effective protection.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

Child support rights after divorce constitute a fundamental right that must be protected to ensure children's welfare and development. However, many children do not receive adequate financial support because parents, particularly fathers, fail to fulfill their obligations after divorce. This study aims to analyze the legal regulation of child support rights after divorce and examine the legal protection available when these rights are neglected. The research employs normative legal research using statutory and conceptual approaches. Legal materials were collected through library research, including legislation, legal literature, scholarly journals, and relevant court decisions. The findings show that Indonesian law provides a comprehensive legal framework through the Marriage Law, the Child Protection Law, and the Compilation of Islamic Law, all of which affirm that divorce does not terminate parental responsibilities. Under Islamic law, the obligation to provide child support remains with the father. Legal protection is available through civil and criminal mechanisms, including enforcement claims and criminal liability for child abandonment. However, weak law enforcement, limited supervision of court decisions, and low legal awareness continue to hinder effective protection. Strengthening enforcement, increasing legal awareness, and enhancing state involvement are essential to ensure the fulfillment of child support rights after divorce.

This study examines how Nicolás Maduro's anti-neoliberal politics in Venezuela triggered a systematic securitization process by the US from 2014 to 2026. Drawing on Securitization Theory (Buzan et al., 1998) and a Neo-Gramscian perspective (Cox, 1981), this study argues that Maduro's anti-neoliberal policies constitute a counter-hegemonic challenge created by the United States. This threat is framed as a threat to democracy, regional security, and ultimately the narco-state, ultimately leading to the military intervention of January 2026. Economic sanctions failed to pressure the regime, exacerbated the humanitarian crisis, and set a dangerous precedent for the norm of state sovereignty in international law, suggesting that this securitization process proved ineffective. By addressing temporal and conceptual gaps in previous research, this study adds to the Security Studies literature. This study also highlights implications for international law, regional stability in Latin America, and the broader debate on securitization practices in contemporary global politics and US foreign policy strategy and international security governance frameworks debates.  

Human trafficking is a crime that causes physical, psychological, social, and economic harm to victims, thereby requiring effective legal protection. This study aims to analyze the role of the Witness and Victim Protection Agency (LPSK) in the implementation of restitution for victims of human trafficking in Decision Number 45/Pid.Sus/2023 of the Bajawa District Court and to examine the obstacles encountered in its implementation. This research employs an empirical juridical method with a socio-legal approach. Data were obtained through interviews and library research, then analyzed descriptively and qualitatively. The results indicate that LPSK has carried out its role through legal assistance, physical and psychological protection, psychosocial rehabilitation, and the submission of restitution claims for victims. However, the implementation of restitution has not been fully effective due to several obstacles, including weak coordination among law enforcement agencies, limited restitution execution mechanisms, limited institutional resources, and low victim awareness regarding restitution rights. Therefore, stronger coordination, supervision, and restitution enforcement mechanisms are needed to ensure effective victim protection and victim-oriented recovery in cases of human trafficking.

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

This study examines the relationship between Indigenous Knowledge Systems (IKS) and legal autonomy within the Indian legal and constitutional framework. It explores how ancient Indian governance recognized legal pluralism through customary laws, village autonomy, tribal jurisdictions, and decentralized judicial systems. The study further analyzes the ecological and philosophical foundations of Indigenous Knowledge Systems, emphasizing the indigenous worldview that promotes harmony between humans and nature through principles of sustainability and environmental stewardship. Additionally, the research evaluates the legal challenges faced by indigenous communities under modern intellectual property regimes, particularly concerning communal ownership, oral traditions, and biopiracy. Constitutional protections such as the Fifth Schedule, Sixth Schedule, and the Forest Rights Act (2006), alongside landmark judicial decisions, demonstrate India’s efforts to safeguard indigenous rights and traditional knowledge. The study also highlights international legal mechanisms, including the Convention on Biological Diversity (CBD), the Nagoya Protocol, and WIPO initiatives, while emphasizing the need for stronger legal frameworks and international cooperation to ensure indigenous sovereignty and long-term protection of Indigenous