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Mohammad Iqbalya; Nur Qoilun

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

Aura Devi Hernanda; Nur Qoilun

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

Firmansyah Gemilang

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Putri Debora Silalahi

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The revocation of business licenses by the President of the Republic of Indonesia against 28 companies proven to have violated forest utilization regulations signifies a shift in environmental law enforcement from a predominantly punitive criminal approach to preventive administrative measures. This article aims to analyze the legal basis of the President’s authority to revoke business licenses related to natural resource utilization, to position license revocation as an instrument of environmental law enforcement within Indonesia’s legal system, and to assess its implications for environmental protection and legal certainty for business actors. This study employs a normative juridical research method using statutory and conceptual approaches. The findings indicate that Presidential license revocation possesses juridical legitimacy within the framework of the rule of law and environmental and forestry legislation. Nevertheless, the implementation of such a policy requires clear administrative procedural standards to ensure legal certainty and to prevent potential abuse of power. This article concludes that license revocation can function as an effective environmental law enforcement instrument provided that it is accompanied by adequate oversight mechanisms and due process of law.

Muhammad Alfarisy; Riri Maria Fatriani; Uswatun Asiah; Michael Lega

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The problem of illegal temporary shelters (TPS) is one of the serious environmental issues in Jambi City. Danau Sipin District is the district with the highest number of illegal TPS in Jambi City, namely 13 points. This study aims to determine the performance of the Environmental Management, Supervision and Enforcement Division (P3HL) the Jambi City Environmental Service the productivity aspect of the problem of illegal TPS in Danau Sipin District using the theory of public organization performance by Agus Dwiyanto (2006) with primary focus on productivity indicators. This can be seen from the utilization of various inputs such as human resources consisting of 3 field officers, operational facilities in the form of 1 patrol car, Standard Operating Procedures (SOP) for supervision, as well as clear and easy public reporting mechanisms to produce various outputs in the form of field supervision activities, enforcement of regulations, education and socialization to the public, and follow-up public reports. Although these various activities have been carried out, the limited number of field officers and operational facilities has resulted in the intensity of supervision in the field not being able to be carried out optimally. The conclusion of this study shows that the performance the Environmental Arrangement, Supervision and Law Enforcement Division of the Jambi City Environmental Service in terms of productivity has been running well, but still requires improvement, especially in the addition of human resources and operational facilities so that supervision and enforcement of regulations against illegal TPS can be carried out more optimally.

Arumsari, Ai Putri

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Ihya' ul-Mawat is a concept in Islamic law that pertains to the effort of reviving or utilizing dead land that has not yet been owned. This practice has legal consequences for land ownership if it is carried out in accordance with Sharia principles. The aim of this article is to examine the legal provisions, requirements, and implications of land ownership based on the explanation of Shafi'i fiqh in the book Fathul Qarib, as well as its relevance to land utilization. The method used in this study is a historical research method with a library research approach, including content analysis of the Fathul Qarib text and supporting fiqh literature. The findings of the study indicate that reviving dead land is permissible and can be a means of acquiring ownership if it satisfies two conditions: first, the individual performing the action must be a Muslim and must have government permission, and second, the land must be unclaimed, meaning it is not previously owned by someone else. This study contributes to a better understanding of the legal framework surrounding the use and ownership of dead land in Islamic law.

Mawardi Mawardi; Roibin Roibin; Musleh Harry

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The increasing rate of divorce in rural areas indicates serious challenges in maintaining family resilience as well as the limited effectiveness of formal litigation-based dispute resolution. Judicial processes that tend to be procedural, time-consuming, and focused on legal termination often fail to address the substantive justice needs of the disputing parties. Consequently, alternative dispute resolution mechanisms that are more responsive to local social and cultural values are required. This study aims to examine the effectiveness and implementation of divorce mediation facilitated by the Village Government of Banra’as, Sumenep Regency, through the perspective of Progressive Legal Theory. This research employs a qualitative approach with an empirical research design. Data were collected through field observations, in-depth interviews with village officials, community leaders, and individuals who had previously participated in the mediation process, as well as documentation related to divorce dispute resolution practices at the village level. Data analysis was conducted using a descriptive-analytical method, focusing on mediation practices as a manifestation of living law within the community. The findings reveal that divorce mediation facilitated by the village government demonstrates a relatively high level of effectiveness in reducing divorce cases. This effectiveness is influenced by a familial approach, the utilization of local wisdom, and the strong internalization of religious values within the social life of the Banra’as community. From the perspective of Progressive Legal Theory, this mediation practice reflects a flexible and non-positivistic understanding of law that prioritizes humanity and substantive justice. Village-based mediation not only serves as an alternative dispute resolution mechanism but also functions as a social instrument to preserve family harmony and strengthen social resilience in rural communities.

Hendra Gunawan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of automotive technology continuously seeks solutions to improve human mobility and address environmental concerns. This study focuses on the Hydrogen Reactor (HHO) technology as an alternative solution for fuel efficiency and emission reduction, specifically examining the legal protection of consumers utilizing this technology at Bengkel Karya Gemilang. The research aims to analyze the legal framework of consumer protection in the context of new energy-saving technologies and to identify the legal responsibilities of business actors (workshops) and the rights of consumers. Employing a normative legal research method with a case study approach, the study analyzes the implementation of Law No. 8 of 1999 concerning Consumer Protection (UUPK) in the utilization of HHO reactors. The findings indicate that while the HHO reactor technology offers a potential 5-15% increase in fuel efficiency and CO emission reduction, its implementation introduces new legal challenges, particularly regarding product safety, standardization, and the obligation for periodic servicing. Consumer protection is primarily ensured through the workshop’s obligation to provide clear product explanations, guarantee product safety, and fulfill the periodic service commitment. The study concludes that the existing UUPK provides a sufficient legal basis, but its implementation requires clear and transparent agreements, especially concerning the technical specifications and long-term maintenance of the HHO reactor, to ensure consumer rights are fully protected against potential risks associated with new, non-standardized automotive technologies.

Sabila Helmalia Putri

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Rapid developments related to technology are spreading rapidly in human life. The rapid development of this technology definitely brings positive and negative currents in its application. The higher the development, the greater the opportunity for negative impacts for irresponsible people. The utilization of technological developments in the financial sector is considered to greatly facilitate a person in carrying out economic activities. Armed with just one application, someone can make banking transfers, investments and their utilization in other economic activities. However, along with the ease and effectiveness of digital finance, there are also digital crimes that can harm many people in the banking world such as physing, malware, ransomware and so on. This type of research is a normative juridical research that focuses on laws and regulations to provide legal reformulation related to digital financial security finance to strengthen the defense of financial system protection in the digital sector which is very much needed in this increasingly sophisticated modern era.

Muhammad Rizky; Rini Apriyani; Nur Aripkah

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Article 20 of the Personal Data Protection Law (PDP Law) normatively regulates the protection of data subjects and constitutes a pivotal provision that underscores the principle of consent as the legal basis for the processing of personal data for commercial purposes. This normative framework safeguards individuals’ right to privacy, encompassing the validity of explicit consent, the right to withdraw such consent, and the accountability of data controllers. In parallel, Articles 65 to 70 of the PDP Law substantively establish various categories of criminal offenses within the context of personal data protection. These include the unlawful acquisition, disclosure, processing, falsification, and utilization of personal data. Collectively, these provisions reflect the State’s commitment to ensuring criminal legal protection against violations of personal data.This research adopts a doctrinal legal methodology with a descriptive-normative approach to address two primary issues: First, to examine and identify the scope of legal protection concerning the trade of personal data under the PDP Law; and Second, to assess and determine the degree of legal certainty afforded to the trade of personal data within the framework of the PDP Law.Notwithstanding the protective intent embodied in Article 20—particularly concerning the commercial use of personal data—this provision gives rise to legal uncertainty due to the absence of comprehensive regulatory clarity on several critical aspects. Similarly, Articles 65 to 70 continue to exhibit significant legal ambiguities, particularly with respect to the constituent elements of offenses, the definition of harm, corporate liability, regulatory overlap with other legislative instruments, and the lack of clear enforcement mechanisms and implementing institutions.

Anggo Doyoharjo; FX. Hastowo Broto Laksito; Kesya Zhalibina Sunarto

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The development of social media has given rise to a new form of digital creative work thru collaboration between influencers and brands, known as brand collaboration. This phenomenon poses new challenges to the copyright legal system, particularly regarding the determination of ownership and legal protection of collaboratively generated content. This research aims to analyze how legal protection for social media content copyright is applied within the context of digital cooperation, and to what extent agreements play a role in determining the ownership and utilization of economic rights to such works. The research method used is normative juridical with a conceptual and legislative approach, which examines the provisions in Law Number 28 of 2014 concerning Copyright, contract related regulations, and international principles in the Berne Convention and the WIPO Copyright Treaty. The research results indicate that legal protection for collaborative content on social media is not yet optimal due to weak legal awareness and minimal contractual regulation between the parties. Written agreements have proven to play a strategic role in providing legal certainty over moral and economic rights, while also serving as a tool to prevent disputes and misuse of content. Therefore, it is necessary to develop more explicit digital collaboration contract guidelines and provide legal education for creative industry players so that copyright protection in Indonesia can be effective, adaptable, and equitable in the digital economy era.

Filmon Lopo; Karolus Kopong Medan; Rudepel Petrus Leo

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Procurement of Government Goods / Services is a government spending mechanism that plays an important role in the utilization of state budget. Construction services are sectors that play an important role in Indonesia's development. Through this sector, the physical progress of development can be seen directly. In practice in general the implementation of procurement of goods / services Government construction often occurs problems, among other things, violations of both the Procurement Procurement procedure and the infringement that are detrimental to the State or the criminal act of corruption perpetrated by the organization of procurement of goods / services Construction. The purpose of this study is to determine the legal arrangements for the procurement of goods / services of construction after Perpres No. 4 Tahun 2015 and To know how the implementation of the application of criminal law of corruption in the field of goods / construction services on the decision No. 42/Pid.sus-TPK/2019/PN.KPG. This research is a normative research using primary data and secondary data. The data were collected through interview method and literature study which then analyzed qualitatively and presented descriptively. Based on the results of research has been done, the authors concluded that (1) has been arranged various legal instruments related to the implementation of procurement of goods / government construction services starting from the Act up to the Presidential Decree as a technical arrangement; and (2) the application of criminal law of corruption to the decision No. 42Pid.sus TPK/2019/PN.KPG has been in accordance with the provisions the provisions of the Act constitution. 20 year 2001 jo constutition No 31 Tahun 1999 about Eradiction Criminal Act of Corruption.

Riskita Riskita; Muhammad Abdur rohim; Ni’matur Rohmah; Nur Faizah; Muslehatul Fa’izeh +1 more

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article explores legal accountability for flood disasters occurring in several regions of Sumatra, which are widely alleged to result from large-scale logging activities. The analysis is conducted within the framework of the Indonesian legal system, with particular emphasis on contract law. This study adopts a literature-based research method by examining statutory provisions, legal doctrines, and relevant scholarly publications. The analysis demonstrates that flood events should not be understood solely as natural occurrences, but rather as ecological consequences arising from the failure to fulfill contractual obligations embedded in forest utilization permits. From a contract law perspective, forestry concessions establish binding legal relationships that impose environmental protection duties on permit holders in accordance with the principle of pacta sunt servanda. Logging activities that exceed authorized limits may therefore be classified as contractual default (wanprestasi) and, at the same time, constitute unlawful acts that cause harm to the state and affected communities. Accordingly, this study underscores the necessity of strengthening environmental protection clauses within concession agreements and applying strict liability principles to enhance legal responsibility and prevent recurring environmental harm.

Sitta Saraya; Geofani Milthree Saragih; Nabila Afifah Salwa

Journal of Civil Criminal Law 2025 International Forum of Researchers and Lecturers

Background: The rapid development of financial technology and the increasing volume of cross-border transactions have led to the emergence of increasingly complex digital financial crimes, involving anonymous actors and exploiting regulatory gaps and jurisdictional differences. This condition poses serious challenges to legal systems, particularly in terms of digital evidence, the attribution of legal liability, and the effectiveness of cross-border law enforcement. Objective: This study aims to reconstruct the framework of civil and criminal liability in digital fraud cases to make it more adaptive, integrated, and responsive to technological developments. Method: The research employs a qualitative socio-legal approach, combining normative analysis of cybercrime regulations, case studies of international digital fraud, comparative analysis of legal systems across countries, and interviews with legal practitioners and fintech regulators. Results: The findings reveal significant legal gaps, regulatory fragmentation across jurisdictions, and weaknesses in electronic evidence systems that hinder effective law enforcement. Additionally, the complexity of actors and technologies within digital ecosystems complicates the accurate attribution of legal responsibility. Therefore, an integrated legal framework is required, incorporating both civil and criminal liability, international regulatory harmonization, and the utilization of technology to enhance law enforcement effectiveness.

Mohamad Tegar Deyustianmuslim; Amala Mulyasari; Fa’iq Zhafran Naufal Brinata; Joko Muliyono; Abdul Azis +1 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2025 Universitas Muhammadiyah Manado

Public health is a crucial aspect of improving well-being, particularly at the village level. However, in Srigading Village, Lawang District, Malang Regency, access to information related to health services remains a significant challenge, resulting in suboptimal utilization of Posyandu and Puskesmas services. To address this issue, a web application called “Srigading Sehat” has been developed as a digital platform providing health service information through interactive maps and service schedules. This community service activity employs the IDEA approach (Identify Objective, Design Action Steps, Engage Our Plan, Assess and Follow Up) as a systematic framework. The Identify Objective stage identified limitations in health information access; Design Action Steps designed a participatory learning-based application development model; Engage Our Plan implemented application development, socialization, and training for 25 participants comprising village officials, posyandu cadres, and the general community; and Assess and Follow Up evaluated achievements through Firebase Analytics monitoring. Results showed increased health information access marked by 500 health information page visits within the first 30 days of launch, with total Firebase reads reaching 631 (+1,026.8%). Four village health facilities are actively registered and using the application to independently update their service information. This application is anticipated to serve as an appropriate technological innovation contributing to the enhancement of health services at the village level.

Veny Nisratul Husna; Kamelia Kamelia; Anisa Anisa; M. Gilang Maulana; M. Sulaiman +1 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

Destia Purwaningsih; Maulida Maulida; Nabela Nabela; Anita Sugiarti; Risatun Nada +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

Destia Purwaningsih; Maulida Maulida; Nabela Nabela; Anita Sugiarti; Risatun Nada +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

Nasution, Dito Aditia Darma; Br Barus, Mika Debora

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

Novi Purnamasari; Fadhilah Rasyid Hafifi; Praba Sita; Dian Indah Sari

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.