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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 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 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.

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.

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.

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)

The enactment of the Bharatiya Nyaya Sanhita, 2023 (BNS) and the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) represents a significant transformation in India’s criminal justice system. Although environmental protection in India has traditionally been governed by specialized environmental statutes, the newly enacted criminal laws also contain provisions capable of addressing environmental crimes and ecological harm. This article examines the role of the BNS and BNSS in promoting environmental accountability and strengthening green justice within India’s legal framework. The study adopts a doctrinal and analytical legal research methodology based on statutory interpretation, constitutional analysis, and judicial precedents. The research finds that provisions relating to public nuisance, water pollution, atmospheric contamination, hazardous substances, and acts likely to spread disease collectively establish a broader criminal law framework for environmental protection. Judicial interpretation of Article 21 of the Constitution, together with principles such as the polluter pays principle, precautionary principle, and sustainable development, has further strengthened environmental jurisprudence in India. The article argues that the BNS and BNSS contribute toward mainstreaming environmental protection within criminal law, but effective enforcement, institutional coordination, and stronger implementation mechanisms remain necessary for achieving sustainable environmental justice.

Human rights are fundamental rights inherent to every individual from birth and are guaranteed under statutory laws and regulations. These rights are universal in nature, inherent to every person, and must be respected, protected, and fulfilled by the state as well as all elements of society. However, in practice, various conditions continue to trigger human rights violations committed by both individuals and state officials. This phenomenon indicates that the protection of human rights still faces numerous challenges in its implementation. This study aims to examine the relationship between law enforcement officers and civilians, determine the extent to which the actions of law enforcement officers can be categorized as human rights violations, and analyze the mechanisms of oversight and accountability in handling cases of human rights violations. This study employed a qualitative approach using a case study method to obtain an in-depth understanding of the phenomenon under investigation. The data were analyzed descriptively to illustrate the relationship between law enforcement officers and civilians within the context of human rights protection. The findings reveal that power asymmetry is one of the main factors contributing to the abuse of authority by law enforcement officers. This condition subsequently increases the potential for human rights violations and underscores the importance of effective oversight and accountability in ensuring that law enforcement officers perform their duties and exercise their authority in accordance with applicable legal provisions.

This study explores the development of a sustainable framework for Syariah and legal studies within the context of contemporary educational transformation. Employing a qualitative research approach through content analysis, this study examines relevant scholarly literature, Islamic legal sources, and contemporary educational perspectives to identify key strategies for strengthening Syariah and legal education in response to evolving societal challenges. The findings reveal that the sustainability of Syariah and legal studies requires an integrated approach that combines classical Islamic scholarship with modern legal, social, and technological developments. Several essential dimensions are identified, including institutional reform, curriculum innovation, pedagogical transformation, research advancement, international academic collaboration, and technology integration. Furthermore, the study highlights the importance of interdisciplinary engagement between Syariah studies and other fields, such as constitutional law, international law, economics, sociology, and digital studies. The findings also emphasize the significance of student-centered learning, critical thinking, and research-based education in enhancing academic quality and intellectual engagement

This study discusses the concept of polygamy from the perspectives of Islamic law and positive law in Indonesia, focusing on the principles of justice and its impact on women and families. Polygamy is one of the issues in fiqh munakahat that continues to generate debate because it is considered closely related to patriarchal culture, gender inequality, and violence against women. This study aims to analyze the legal basis of polygamy in the Qur’an, the views of scholars of tafsir and fiqh regarding polygamy, as well as the regulation of polygamy in Indonesian legislation. This study employs a library research method with a normative-sociological approach. Data sources were obtained from books of tafsir, fiqh, hadith, Islamic legal literature, and laws and regulations related to marriage in Indonesia. The findings indicate that Islam permits polygamy under very strict conditions, particularly regarding the husband’s ability to act justly both materially and emotionally. However, justice in emotional aspects and affection is considered very difficult for ordinary people to achieve, as emphasized in Qur'an Surah An-Nisa verse 129. In Indonesian positive law, the primary principle of marriage is monogamy, while polygamy is only permitted under certain circumstances with administrative requirements and court approval. This study concludes that the practice of polygamy in the modern era should be understood contextually by considering aspects of public welfare (maslahah), the protection of women’s rights, family justice, and the primary objectives of Islamic law in establishing a harmonious family characterized by sakinah, mawaddah, and rahmah.             

The fast fashion industry has actually become the second largest contributor to textile waste in the world due to rapid production cycles, high consumer demand, and the use of synthetic materials that are difficult to biodegrade. This phenomenon causes serious environmental impacts such as water pollution, greenhouse gas emissions, accumulation of solid waste, and microplastic pollution that threatens marine ecosystems. In Indonesia, although environmental regulations such as Law Number 32 of 2009 concerning Environmental Protection and Management and Law Number 18 of 2008 concerning Waste Management exist, the implementation of fast fashion waste management still faces various obstacles. This study aims to analyze the implementation of waste management regulations in the fast fashion industry in Indonesia and to examine why the Extended Producer Responsibility (EPR) mechanism is necessary as a legal instrument for textile waste management. The method used is normative juridical with an ecological approach, utilizing primary and secondary legal materials, as well as qualitative-descriptive and comparative analysis with France, the Netherlands, and Sweden. The findings reveal four main legal gaps: the absence of a definition for post-consumer textile waste, the lack of a binding take-back mechanism for producers, weak fiscal instruments supporting EPR, and the absence of ecodesign obligations. The implication of this study highlights the need for regulatory reconstruction that specifically addresses the responsibility of fast fashion producers throughout the product life cycle to achieve more effective and sustainable waste management.               

This study discusses the rules of al-masyaqqah tajlibu at-taysir as one of the rules of asasiyyah fiqhiyyah which has an important role in the formation and application of Islamic law. This rule emphasizes that the difficulties (masyaqqah) experienced by the mukallaf can be the reason for the provision of convenience (taysir) in the implementation of sharia law. This research aims to explain the concept of masyaqqah, the legal basis of the rules, the forms of rukhsah given by the sharia, and the limitations and exceptions of its application. The research method uses literature studies by analyzing fiqh literature, ushul fiqh, and relevant Islamic law sources. The results of the study show that the masyaqqah that can be the basis for legal leniency is not ordinary difficulties in worship and muamalah, but difficulties that exceed normal limits and have the potential to cause harm. The basis of this rule is found in the Qur'an and Hadith, which affirm that Allah desires ease and does not desire difficulties for His servants. In its application, masyaqqah is classified into three levels: light, medium, and severe, with different legal consequences. The forms of rukhsah include mandatory, sunnah, mubah, khilaf al-aula, and makruh according to the conditions. However, the application of this rule is not absolute because there are limits to remain in harmony with maqashid al-shari'ah. Thus, this rule is an important instrument in maintaining a balance between the demands of sharia and human capabilities.