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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.

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 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.             

This study analyzes the minimum age of marriage in Islamic jurisprudence and compares it with the positive law regulations in Indonesia and Malaysia. Using a normative legal method with comparative and conceptual approaches, the study draws on primary sources, including the Qur'an, hadith, Law Number 16 of 2019 on Marriage in Indonesia, and the Islamic Family Law (Federal Territories) Act 1984 in Malaysia. The analysis focuses on how Islamic legal principles concerning marriage eligibility are interpreted and incorporated into contemporary legal frameworks in both countries. The findings reveal that Islamic jurisprudence (fiqh) associates marital readiness with the concept of baligh (puberty) without prescribing a specific numerical age, whereas state law establishes fixed minimum age requirements to safeguard the rights and welfare of women and children. Indonesia sets the minimum marriage age at 19 years for both males and females, while Malaysia prescribes 18 years for males and 16 years for females, with judicial dispensation available in both jurisdictions under certain circumstances. These legal arrangements demonstrate each country's effort to harmonize classical Islamic jurisprudence with contemporary social protection objectives through institutional ijtihad, reflecting a balance between religious principles, legal certainty, and public welfare in regulating marriage.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

This study aims to analyse the legal status of physical possession evidenced by a Letter C under land law, as well as the issue of legal certainty in the resolution of land disputes by the state. Many members of the public still rely on a Letter C as proof of possession of the land they own, even though this document serves only as administrative evidence and not as a strong instrument of proof of ownership. This study employs a juridical-normative legal research method using a legislative approach and a conceptual approach. The legal materials were gathered through a literature review and analysed qualitatively, with the findings presented in a descriptive format. The results indicate that Letter C possesses relatively weak evidential weight as it is merely an administrative record that does not follow the procedures within the land registration system as stipulated by the UUPA. Currently, Letter C serves only as a guide and therefore no longer possesses legal force equivalent to a certificate. The land system in Indonesia adopts a negative publication system with a positive tendency, meaning that a certificate constitutes strong evidence of rights, but may still be revoked if another party is able to prove their rights.

The development of social media, especially TWITTER, has become one of the main means for people to express opinions and criticism on various issues, including the performance of law in Indonesia. This study aims to analyze public sentiment towards the performance of law based on TWITTER user comments using the Naïve Bayes algorithm. The research data consists of 1004 comments collected from several videos related to legal topics. The analysis process includes the stages of data crawling, pre- processing (text cleaning, normalization, and tokenization), labeling sentiment into positive, negative, and neutral, and testing the Naïve Bayes model. The results show that the Naïve Bayes algorithm is able to classify sentiment with an accuracy level of 93.73%. The distribution of sentiment from 1004 comments shows that the majority of public opinion is (negative/positive/neutral), which indicates that public perception of the performance of law is still (critical/positive). These findings are expected to be input for related parties to understand public opinion and improve the quality of legal performance in

State officials implicated in corruption cases in Indonesia generally do not resign because there is no legal regulation that explicitly requires it. This study aims to analyze the ethics of government as the basis for the obligation to resign for state officials implicated in corruption cases and examine the form of legal regulation. The method used is normative legal research with a statutory, conceptual, and comparative approach. The results of the study indicate two things. First, the ethics of government is positioned as a legal principle derived from Pancasila and is worthy of being used as a basis for the obligation to resign because it contains the values ​​of honesty, integrity, accountability, and responsibility as moral prerequisites for public office. However, it does not yet have coercive power because it has not been transformed into a positive legal norm with sanctions. Second, existing legal regulations do not explicitly require resignation, so normativeization is needed in the law that covers all state officials with triggers starting from indications of corruption, strict sanctions, and guarantees of restoration of good name for those proven innocent.

This study examines the systemic transformation of Japan’s refugee and immigration policy from 2021 to 2025, exploring how humanitarian paradigms have been superseded by state security considerations. The research aims to analyze how Japan constructs refugees as an existential threat to legitimize its restrictive reception regime, synthesizing Realism and Constructivism to explore the intersection of securitization, national interest, and identity. Methodologically, this paper employs a qualitative interpretive case study by integrating Ruth Wodak’s Discourse-Historical Approach (DHA) and Interpretive Process Tracing (IPT) to examine government texts, policy documents, and parliamentary debates. The findings reveal a profound policy asymmetry driven by intersubjective threat framing and institutionalized topoi (abuse, threat, law and order). Ukrainian displaced persons are positively categorized as evacuees (hinanmin) to align with G7 geopolitics, whereas traditional asylum seekers are pejoratively labeled as "repeated applicants" and framed as threats to public order, social harmony (wa), and ethnic homogeneity (tan’itsu minzoku). This discursive construction successfully legitimizes extraordinary measures within the 2023 amendment of the Immigration Control and Refugee Recognition Act (ICRRA), including the abolition of automatic deportation suspensions and the expansion of a surveillance state via alternative monitoring (kanri sochi). Ultimately, this study demonstrates that international norm compliance is deeply mediated by domestic cultural appropriateness (nihonjinron). It implies the necessity for future ethnographic research on grassroots impacts and suggests transparent asylum evaluation metrics aligned with non-refoulement principles.

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

The acceptance of family witnesses in divorce cases resulting from violations of taklik talak remains a subject of legal debate within the Indonesian Religious Courts. This debate arises from the normative tension between Article 145 of the Het Herziene Indonesisch Reglement (HIR), which restricts testimony from family members, and the need to uncover material truth in private domestic disputes, particularly in default judgments where the defendant fails to appear before the court. This study aims to analyze the legal basis underlying judges’ considerations in accepting family witnesses in divorce cases caused by violations of taklik talak, using Decision Number 32/Pdt.G/2017/PA.Pkl as a case study. The research employs a normative juridical approach with a descriptive-analytical method. Data were collected through library research and document analysis of relevant court decisions. The analysis links legal facts with procedural law in religious courts, the theory of rechtsvinding, and the concept of substantive justice. The findings indicate that the acceptance of family witnesses can be legally justified based on Article 76 of Law Number 7 of 1989 concerning Religious Courts as a lex specialis provision, the judges’ authority to conduct legal discovery under Law Number 48 of 2009 concerning Judicial Power, and principles of ushul fiqh and fiqhiyyah that support the realization of substantive justice. This study offers a reconstruction of the juridical legitimacy of family witness acceptance through the integration of positive law and Islamic law to strengthen legal certainty in religious court practices.

The crime of corruption manifests a pathological excretion of endemic crime and methodically destroys the foundations of state governance integrity and the teleological equilibrium of social justice holistically. The two jurisdictions between Indonesia and Malaysia are entangled in substantial epistemo-procedural complexity in the process of constructing evidence of corruption cases, crossing both from the positive legal dimension and the register of judicial ethics. This comparative study investigates the divergence and convergence trajectories that color the epistems of proof of corruption in both countries, with an analytical concentration focused on the doctrine of burden of proof inversion. By deploying a juridical-normative paradigm strengthened through comparative legal hermeneutics, the results of the study indicate that although Indonesia and Malaysia both implement a reversal mechanism of the burden of proof, the two countries exhibit striking heterogeneity in the procedural intensity and normative restrictions imposed. Malaysia prioritizes a balance between the effectiveness of institutional law enforcement and the prerogative of fundamental rights, while Indonesia shows a more aggressive vector in prosecuting disproportionately unexplained accumulated assets. Islamic criminal law strengthens the imperative of law enforcement through the postulates of substantive justice and the absolute prohibition of the practice of risywah. At its core, the effectiveness of proving corruption requires the availability of an architecturally adaptive legal system, a law enforcement apparatus with unparalleled integrity, and an ethical framework sublimated from the principles of universal justice.

This study analyzes the reconstruction of Human Rights (HR) in Indonesia through the integration of Pancasila values and Islamic Religious Education (IRE) within the framework of Islamic Sociological Jurisprudence. In the Indonesian context, human rights are not merely perceived as universal individual liberties, but are understood within broader philosophical, religious, and socio-cultural dimensions. Pancasila functions as the foundational framework that harmonizes individual rights with social responsibilities, while Islamic teachings provide normative and theological foundations through principles such as maqasid al-shari‘ah, justice (‘adl), and human dignity (karamah insaniyyah), as well as Qur’anic values of tolerance and moderation (tasamuh and wasatiyyah). This research adopts a qualitative method with a descriptive approach based on literature review, drawing upon various scholarly sources related to human rights, Islamic education, and sociological jurisprudence. The findings reveal that the integration of Pancasila and Islamic Religious Education generates a comprehensive understanding of human rights that is both normative and contextual. Moreover, empirical findings indicate that a deeper comprehension of Qur’anic teachings on tolerance is positively correlated with the development of moderate and inclusive attitudes, thereby highlighting the significant role of education in internalizing human rights values. Additionally, the historical transition from pre-Islamic (Jahiliyyah) society to the Islamic era demonstrates that Islamic teachings function as an agent of social transformation by promoting justice, equality, and the protection of marginalized groups. From the perspective of Islamic Sociological Jurisprudence, law is viewed as a dynamic system that must remain responsive to evolving social conditions, ensuring that the reconstruction of human rights remains relevant and adaptable. In conclusion, the synergy between Pancasila values, Islamic teachings, and sociological legal approaches contributes to the formation of a more inclusive, balanced, and culturally grounded human rights paradigm in Indonesia.

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

Legal education in higher education institutions remains predominantly dominated by cognitive approaches, which have not fully succeeded in shaping students’ character, particularly in terms of integrity, professional responsibility, and legal empathy. This condition highlights the need for learning approaches that integrate practical experience with professional ethical values. This community engagement activity aims to strengthen the character of law students through a clinical legal education-based intervention integrated with professional ethics education. The activity was conducted using a participatory approach involving 35 law students from the Faculty of Law at Universitas Madura over the period from 21 April to 13 May 2026. The intervention consisted of a series of activities, including legal education sessions, basic legal consultations, and structured ethical reflection. The community partners were local residents with limited access to legal information and services.The results indicate an improvement in students’ character scores across several dimensions, namely integrity (from 3.42 to 4.21), professional responsibility (from 3.51 to 4.28), and legal empathy (from 3.37 to 4.35). In addition, more than 80% of students reported that the activity enhanced their understanding of legal practice and the social conditions of the community. The activity also had a positive impact on the community, particularly in improving legal literacy. These findings demonstrate that experience-based legal clinics are effective in strengthening law students’ character while simultaneously providing tangible benefits to the community. Therefore, community engagement activities based on clinical legal education can be developed as a strategic medium for strengthening character education in law faculties.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

The development of hamper-based florist businesses in Indonesia indicates a shift in business models from decorative services to the distribution of consumamble products, which has legal implications, particularly regarding halal certification obligations. This study aims to analyze halal certification obligations for hamper-based florist businesses from the perspectives of positive law and Islamic economic law. This study employs a normative juridical methodology with legislative, conceptual, and analytical approaches. The data utilized consists of primary, secondary, and tertiary legal sources obtained through literature review and analyzed qualitatively using deductive reasoning. The results of the study indicate that the halal certification obligations for hamper-based florist businesses is conditional, depending on the level of the business operator’s involvement in the production, repackaging, and distribution of consumamble products. Florists engaged solely in decorative services are not subject to such obligations, whereas florists involved in the production or repackaging of consumable products face a stronger juridical obligations. From the perspective of Islamic economic law, this obligation has a broader scope, as it takes into account the principles of halalan tayyiban, the prohibition of gharar, and the concept of maslahah. These three principles require clarity, safety, and benefit for consumers, so florist hamper businesses are required to exercise greater caution in ensuring the halal status of the products they trade.

The banking sector, as an intermediary institution, plays a strategic role in the national economy. However, the absence of regulations that explicitly limit the maximum loan interest rate in legislation creates a legal vacuum that has the potential to harm borrowers and weaken legal protections. The research questions in this study are: (1) How are loan interest rates determined under positive law in Indonesia; (2) What legal protections are in place for customers against the risk of loss resulting from the misuse of loan interest rate setting. This study employs a normative legal research method using a legislative and conceptual approach, along with the collection of legal materials through a literature review. The research findings indicate that existing regulations, including Financial Services Authority Regulation No. 13 of 2024, only address the transparency of the Base Lending Rate without setting a maximum limit, thereby creating a regulatory gap. Legal protection for customers includes preventive legal protection through transparency and supervision, as well as repressive legal protection through dispute resolution mechanisms and the provision of compensation; however, its implementation remains suboptimal. Therefore, regulatory strengthening is necessary to ensure legal certainty and fair protection for debtor customers.

This study focuses on the elements of gharar (uncertainty), tadlis (fraud), and breach of contract in examining multiple transactions of a single land object from the standpoint of Islamic economic law. The rising frequency of disagreements over land purchases and sales brought on by the same seller engaging in overlapping transactions, unclear ownership status, and a lack of transparency has prompted this research. This study aims to investigate the effects of these activities on Indonesian positive law and Islamic economic law. This case study employed an empirical legal approach and was carried out in Grogol Village, Tulangan District, Sidoarjo Regency. Data was gathered through observation, interviews, and documentation by the buyer, seller, and local authorities. The findings indicate that due to unclear land boundaries and ownership status, the transaction contained significant elements of gharar and tadlis because the seller concealed important information about the previous transaction. Furthermore, the seller's failure to fulfill obligations stipulated in the contract constitutes a breach of contract under positive law. This study demonstrates that these practices not only violate legal regulations but also contradict the principles of Islamic economic law such as justice, transparency, and good faith. According to this study, legal awareness, administrative accuracy, and institutional oversight are vital to prevent such issues in the future.