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Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

The E-Kinerja Program is a policy innovation developed by the Madiun City Government to support the digitalization of civil servant performance management as part of bureaucratic reform and the implementation of the Electronic-Based Government System (SPBE). This study aims to evaluate the implementation of the E-Kinerja Program in Madiun City using six policy evaluation criteria proposed by William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research employs a qualitative descriptive approach, with data collected through interviews, direct observation of the E-Kinerja application usage, and documentation review of related policies. The findings indicate that the E-Kinerja Program is relatively effective and efficient in supporting the monitoring of civil servant attendance and daily activities through features such as QR Code-based attendance, photo documentation, and daily activity reporting. However, several challenges remain, including unstable GPS accuracy, limited internet connectivity, and the practice of non real time input of daily activities. In addition, differences in digital literacy levels and device compatibility among civil servants affect the equitable utilization of the application. Overall, the implementation of the E-Kinerja Program is considered appropriate as part of bureaucratic digital transformation in Madiun City, although further improvements in technical aspects and human resource capacity are required to optimize its implementation.

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This study investigates Indonesia’s long-term economic transformation across four pivotal eras: the colonial period, the Old Order, the New Order, and the Reformasi era. Employing a descriptive qualitative design with historical analysis, the research elucidates how political transitions, institutional reforms, and global dynamics have interacted to shape the nation's economic architecture. Results indicate that colonial legacies entrenched deep structural inequalities and a dualistic economy, creating a path dependency that continued to influence policy direction after independence. During the Old Order, efforts to assert economic sovereignty were constrained by macroeconomic instability, limited state capacity, and shifting political coalitions. The New Order marked a turning point toward industrialization, macroeconomic stabilization, and openness to foreign investment, generating high growth but also deepening inequality and dependence on external capital. Entering the Reformasi era, decentralization, democratization of governance, and fiscal transparency reshaped institutional frameworks; however, persistent challenges such as regional disparities, productivity gaps, and vulnerability to global shocks remain evident. The study concludes that Indonesia’s economic evolution is non-linear, shaped by historical constraints and gradual institutional adaptation rather than abrupt shifts. Strengthening governance, enhancing domestic industrial competitiveness, and expanding inclusive development policies are essential strategies for supporting long-term resilience. These findings highlight the importance of continuity in policy reform to achieve sustainable growth and to realize the national vision of Indonesia Emas 2045.

Transportation development is a key foundation for increasing economic growth, regional connectivity, and the quality of public services. In Southeast Sulawesi, Governor Andi Sumangerukka's vision of "Advanced, Safe, Prosperous, and Religious" demands a transportation transformation that focuses not only on physical development but also on governance, technology, sustainability, and the socio-cultural values ​​of the community. This article presents a critical review of this vision and mission by examining the readiness of the transportation sector, the role of the Provincial Transportation Agency, the opportunities and challenges of transformation, and policy recommendations. This study employed a qualitative approach. The research activities were conducted at several transportation infrastructure facilities under the jurisdiction of the Southeast Sulawesi Provincial Transportation Agency for two months, from September to October 2025. The study shows that although the development direction reflects the strategic needs of the archipelago, significant challenges remain, such as inter-island connectivity, gaps in transportation services, data digitization, and a culture of safety. Pentahelix-based, ecological, and technology-based transportation reforms are key to achieving the regional development vision.

The reform of criminal investigation procedures has become a crucial aspect of Indonesia’s criminal justice system renewal, particularly following the enactment of the new Criminal Code, which introduces significant shifts regarding the rights of suspects, investigative authority, and the implementation of due process of law. In an era of rapid digital development, investigative practices must also incorporate the principles of good governance and human rights protection to ensure that state authority is exercised proportionally. This study aims to analyze the relevance of the principles of good governance in modern investigative processes, assess the adequacy of due process guarantees under the current Code of Criminal Procedureand the new Criminal Code, and identify practical challenges in application. Using a normative legal research method through statutory, conceptual, and comparative approaches, the study finds that criminal investigations in Indonesia continue to face issues such as normative inconsistency, regulatory disharmony, and weak accountability mechanisms. The integration of the principles of good governance has the potential to strengthen the quality and fairness of investigations, yet requires clearer normative foundations and consistent implementation. Moreover, the new Criminal Code does not fully resolve harmonization issues with Code of Criminal Procedure, making procedural reform an urgent necessity. The findings contribute to the enhancement of suspect protection, professionalism among investigators, and the overall improvement of Indonesia’s criminal justice system.

Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.

This study analyzes Indonesia’s immigration policy reforms in response to global and ASEAN migration dynamics. The reforms emphasize a human rights-based approach, digital services like e-Visa and M-Paspor, and bureaucratic modernization. Despite progress, challenges remain in implementation, institutional overlap, and limited protection for vulnerable groups such as refugees and undocumented migrants. Comparisons with other ASEAN countries reveal varied approaches, positioning Indonesia to lead regional migration policy harmonization through its strategic role and commitment to human right.

A Customary law is an unwritten legal system that has lived and developed in Indonesian society since before the arrival of Western law. This article reviews the role of customary law as part of Indonesia's national legal system, focusing on its relevance and existence in the modern era. Through a qualitative approach with a literature study method, this article discusses how customary law continues to exist amid the challenges posed by globalisation and the development of positive law. The author highlights the importance of preserving the values of customary law as it reflects cultural identity as well as a form of recognition of the rights of customary law communities. The results of the discussion show that although customary law is not systematically recorded, it has an important role in dispute resolution, as well as regulating the social life of the community. Therefore, the integration of customary law into the national legal system needs to be improved to create contextual justice rooted in local culture and values.

This study explores the paradox of democracy in Muslim-majority societies, particularly how democratic political systems influence the role of religion and the construction of religious identity. Employing a qualitative-descriptive approach through literature review and case studies in Indonesia and Turkey, this article finds that democracy opens participatory space for religious expression while simultaneously enabling the domination of majoritarian Islamic identity in the public sphere. This transformation leads to the fragmentation and commodification of religious identity, shifting it from a spiritual-transcendent value toward a symbolic-political function. In Indonesia, post-Reformasi democracy has fostered the expansion of conservative Islamic movements via electoral and social mobilization. In Turkey, democratization under the AKP regime has turned into religious populism that undermines secularism. The study concludes that democracy in Muslim-majority societies holds a paradoxical potential: it can serve as a medium for religious reform or become a tool for identity-based hegemony. Hence, strengthening institutions, political ethics, and reflective religious narratives is essential to make democracy a just and inclusive arena.

This article discusses how the independence of the judiciary is based on the Constitutional Court Decision. The obligation of a state of law or rechstaat is the independence of the judiciary. In the concept of Rule of Law and Rechstaat, a state of law is obliged to place a free and impartial judiciary against anyone. The judiciary is also called the broadest possible independence, this is meant as a sign of a good state of law. Independence is usually considered as protection from irresponsible actions. Therefore, in accordance with the mandate of Article 24 paragraph (1) of the 1945 Constitution, it is necessary to explore the roots of the independence of the judiciary. The opinion of the Constitutional Court itself regarding the decisions that make this Article a kind of test for the judicial review carried out by the Constitutional Court which should be properly discussed and raised as an interpretation of the meaning of the independence of the judiciary. This article discusses the judge's perspective on the decision of the Constitutional Court which discusses the independence of the judiciary. The writing of normative juridical uses a conceptual approach and a case approach. Secondary data is used in this article, and the main legal source is the Decision of the Constitutional Court. Data were analyzed using a qualitative approach.

This study analyzes the ambiguity regarding the obligation to mediate in resolving patent disputes according to the Patent Law, and its implications for the efficiency of the dispute resolution process. Although Article 153 and Article 154 of the Patent Law open up opportunities for dispute resolution through alternative mechanisms, the ambiguity regarding the obligation to mediate creates legal uncertainty that can hinder efficiency and increase dispute costs. Based on the Economic Analysis of Law approach, this study shows that the obligation to mediate can reduce social costs, accelerate the dispute resolution process, and increase overall economic efficiency. Mediation as an obligation can reduce the burden on the judicial system, minimize transaction costs, and create better legal and business stability. Therefore, this study encourages the implementation of the obligation to mediate in patent disputes to create a more efficient, fair, and profitable dispute resolution system for all parties involved.    

Agrarian law reform in Indonesia is a strategic effort to achieve social justice, reduce land ownership disparities, and optimize the sustainable use of agrarian resources. This article examines the implementation of legal theory as a conceptual foundation in agrarian law reform, integrating normative,sociological,and critical approaches. The study identifies various challenges, including overlapping regulations, conflicts of interest, weak law enforcement, and limited community participation in legislative processes. Through qualitative analysis, this research explores how critical legal theory can drive policies that are more equitable and responsive to  social dynamics. The findings reveal that the success of agrarian law reform heavily depends on synergy between regulatory updates, strengthening legal institutions, and community engagement. This article recommends consistent regulatory reforms, improved governance of agrarian resources, and the integration of social justice principles in decision-making processes. These findings provide a significant contribution to the development of an inclusive, equitable, and sustainable agrarian legal framework in Indonesia.

The Job Creation Law which was passed in 2020 is a milestone in investment law reform in Indonesia with the aim of improving the investment climate and increasing the ease of doing business in Indonesia. This journal discusses how the Job Creation Law plays a role in improving investment regulations, overcoming various obstacles faced by investors, and encouraging economic growth. Using a literature study and policy analysis approach, this journal examines the impact of the Job Creation Law on the investment sector in Indonesia, as well as the challenges still faced in its implementation.  

Good governance atau tata kelola yang baik merupakan elemen penting dalam mewujudkan pemerintahan yang ideal. Untuk mencapai good governance, diperlukan kebijakan publik yang tepat dan reformasi birokrasi yang komprehensif. Tulisan ini menganalisis hubungan antara kebijakan publik, reformasi birokrasi, dan good governance. Kebijakan publik yang mendukung good governance memiliki beberapa ciri, antara lain partisipatif, akuntabel, transparan, efektif, efisien, dan berkelanjutan. Penerapan kebijakan publik yang baik dapat membantu mewujudkan good governance dengan meningkatkan kualitas pelayanan publik, akuntabilitas dan transparansi, partisipasi masyarakat, efektivitas dan efisiensi, serta keberlanjutan. Reformasi birokrasi juga merupakan langkah penting untuk mewujudkan good governance. Reformasi birokrasi bertujuan untuk menciptakan birokrasi yang bersih, profesional, akuntabel, dan berorientasi pada pelayanan publik. Reformasi birokrasi dapat membantu mewujudkan good governance dengan meningkatkan kualitas SDM aparatur, membangun budaya kerja yang profesional, memperkuat pengawasan, dan meningkatkan partisipasi masyarakat. Meskipun terdapat berbagai tantangan, upaya untuk mewujudkan good governance melalui kebijakan publik dan reformasi birokrasi harus terus dilakukan. Dengan komitmen dan kerjasama dari semua pihak, good governance dapat menjadi kenyataan di Indonesia.  

This research analyzes the role of Pancasila in criminal law reform in Indonesia, particularly in relation to corruption and terrorism. Using a normative juridical approach and qualitative analysis of regulations, court decisions, and scientific literature, this research also applies the case study method. Data was collected through official documents and interviews with legal experts and law enforcement. The results revealed a gap between Pancasila values and existing legal practices, with challenges especially in fair law enforcement. The research highlights the need for community participation and strengthening the integrity of public officials for successful reform, as well as the importance of a holistic approach that includes legal education and continuous policy evaluation.

Indonesia's constitutional reform since 1998 has brought significant changes to the governance system, legal framework, and the protection of civil rights. This study analyzes the impact of the reform on civil rights protection, focusing on the legal and policy dynamics in the post-reform period. Key changes include the amendments to the 1945 Constitution, decentralization of power, and the strengthening of state institutions such as the Constitutional Court. While the legal framework for human rights has been reinforced, challenges persist, including the harmonization of regional and national regulations and corruption, which undermines public access to basic rights such as healthcare, education, and justice. Decentralization often produces discriminatory policies against religious, ethnic, and sexual minorities, while past human rights violations and identity politics exacerbate social tensions. This study employs a normative method with historical and juridical approaches. To enhance civil rights protection, improved oversight of regional regulations, the abolition of discriminatory policies, anti-corruption measures, and transitional justice mechanisms for addressing past human rights violations are essential. Strengthening civil society and judicial reform are also critical steps toward achieving more effective and equitable civil rights protection.

Digital technology innovation has become the main driver in reforming the education system in the modern era. The use of digital technologies, such as online learning platforms, artificial intelligence, and data-based education management systems, has changed the way education is learned, taught, and managed. These innovations not only increase the accessibility and flexibility of learning, but also enable the personalization of the learning experience for students. This article aims to examine the role of digital technological innovation in driving education system reform, as well as highlighting the opportunities and challenges faced in the transformation process. The results of this research conclude that digital technology innovation has great potential to encourage education system reform, as long as it is accompanied by supportive policies, increasing the competency of teaching staff, and equitable development of technological infrastructure. It is hoped that this reform can create an education system that is more inclusive, adaptive and relevant to future challenges.

Abstract. Bureaucratic reform in Indonesia is an important agenda in improving government performance, especially in public services. Kerinci Regency, Jambi Province, faces various challenges in carrying out bureaucratic reforms, such as low capacity of civil servants, limited infrastructure, and resistance to change. Weber's bureaucratic theory, New Public Management (NPM), and the concepts of efficiency, effectiveness, and transparency are the theoretical framework for understanding the importance of bureaucratic reform. This study uses a qualitative descriptive approach with in-depth interview methods and direct observation. The results of the study show that Kerinci Regency has implemented bureaucratic reform policies, such as simplifying service procedures and using information technology. However, various obstacles such as the lack of ASN capacity and limited infrastructure hinder the implementation of reforms as a whole. The positive impacts identified are increased community satisfaction, transparency, and accountability of local governments. This research recommends increasing the capacity of civil servants, expanding the implementation of e-government, and strengthening service infrastructure to support more effective and sustainable bureaucratic reform. Thus, bureaucratic reform in Kerinci Regency can encourage public services that are more efficient, transparent, and responsive to the needs of the community.

Undang-Undang Cipta Kerja (UU Ciptaker) telah menjadi fokus perhatian dalam upaya pemerintah Indonesia untuk mereformasi struktur ekonomi guna meningkatkan daya saing. Dalam konteks pasar investasi, implementasi UU Ciptaker menjadi kunci dalam memahami perubahan dalam kinerja dan keseimbangan pasar. Penelitian ini bertujuan untuk menganalisis pengaruh UU Ciptaker terhadap pasar investasi di Indonesia. Metode penelitian yang digunakan adalah analisis kuantitatif dengan menggunakan data statistik untuk mengukur dampak UU Ciptaker terhadap kinerja dan keseimbangan pasar investasi. Hasil penelitian menunjukkan bahwa implementasi UU Ciptaker memiliki dampak yang signifikan terhadap pasar investasi, terutama dalam perubahan tren pertumbuhan, distribusi aset, dan struktur pasar. Terlihat adanya perubahan yang cukup besar dalam berbagai aspek pasar investasi setelah UU Ciptaker diberlakukan. Dengan demikian, kesimpulan dari penelitian ini adalah bahwa UU Ciptaker memainkan peran penting dalam membentuk kinerja dan keseimbangan pasar investasi di Indonesia. Implikasi dari hasil penelitian ini dapat digunakan sebagai dasar untuk merumuskan kebijakan ekonomi yang lebih efektif dalam mendukung pertumbuhan pasar investasi di Indonesia. Saran untuk penelitian selanjutnya adalah untuk memperluas cakupan analisis dan mempertimbangkan faktor-faktor lain yang dapat memengaruhi pasar investasi di Indonesia secara lebih komprehensif.