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Yudika Dwi Erwanda; Darmawan Darmawan; Azhari Azhari

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study examines the regulation of copyright royalties as joint property in Indonesia, the United States, and Europe, aiming to provide recommendations for better legal implementation. The research employs a normative juridical method with a comparative legal approach, utilizing library research and qualitative analysis of primary and secondary legal materials. The findings indicate that Indonesia, the United States, and Europe share common ground in recognizing royalties derived from copyright as joint property when such economic benefits are obtained during marriage. However, significant differences exist in their approaches. European countries, particularly Spain and the Republic of Moldova, clearly distinguish between exclusive rights and economic rights, where copyright remains the creator's personal property while royalties are classified as joint property. The United States demonstrates considerable flexibility through state-level regulations, adopting either community property systems or equitable distribution systems. Indonesia, through Decision No. 1622/PDT.G/2023/PA.JB, has begun recognizing royalties as joint property. Nevertheless, Indonesia still requires clearer and more comprehensive regulations to ensure legal certainty regarding the status of royalties as joint property and their distribution following divorce. This study contributes to developing legal frameworks that balance protecting creators' personal rights with the principle of fairness in family law.

Salfadillah Az Zahrah Sakaria

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the Cambodian government's efforts to address human trafficking from a human security perspective. It employs a qualitative descriptive approach, utilizing secondary data from relevant journals, reports, and academic publications. The findings indicate that human trafficking in Cambodia has evolved into a hub for digital-based fraud linked to transnational cybercrime networks. Victims face not only labor exploitation but are also coerced into participating in online fraudulent activities, such as romance scams. This surge in human trafficking is driven by weak law enforcement, high levels of corruption, low public digital literacy, and the rapid expansion of the online gambling industry and special economic zones, which serve as operational bases for criminal activities. The Cambodian government has implemented various measures regarding prevention, protection, and law enforcement through regulations, international cooperation, victim rescue operations, and anti-fraud campaigns. However, the effectiveness of these policies remains limited due to the state's constrained capacity and the ability of criminal networks to continuously adapt to advancements in digital technology. The study concludes that addressing human trafficking in Cambodia requires strengthened governance, more intensive international cooperation, and improved public digital literacy.

Muhammad Zidan Gani; Nur Qoilun

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

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.

Adam Aurum Simanjuntak; Bunga Kamelia A; Cicha Guslani; Erlan Herlambang; Hamaada Syakila Syafiq +2 more

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

Ngabuburit has grown into a cultural tradition that is deeply embedded in Indonesian society during Ramadan, including among the student demographic. This study investigates the relevance of the ngabuburit tradition to the level of consumer economic literacy and the application of Islamic consumption ethics among university students in the city of Bandung. Employing a quantitative descriptive approach, data were gathered through an online questionnaire distributed to students from various universities across Bandung. The analysis aims to determine whether the pre-iftar waiting activity stimulates impulsive purchasing behavior more strongly than awareness of Islamic consumption principles particularly the avoidance of wasteful spending (tabzir) and extravagance (israf). The study also examines several factors shaping students' consumption patterns, including social environment, lifestyle tendencies, and access to food and beverage products throughout Ramadan. The results are expected to shed light on how students behave as consumers within a local cultural framework and to what degree their economic literacy can moderate consumption behaviors that contradict Islamic principles, while providing an evaluative foundation for cultivating more prudent consumption habits.

Olivia Fitra Ilma Fadlila Humaida Habib; Andi M. Faisal Bakti

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

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Nur’Aini, Latifah; Nugroho, Sigit Sapto; Pradhana, Angga Pramodya

DINAMIKA HUKUM 2026 Universitas Stikubank

This study aims to analyze the implementation of the Sustainable Food Crop Land (LP2B) management policy in Madiun Regency based on Regional Regulation Number 3 of 2020 and identify factors inhibiting its implementation, as well as formulate alternative solutions to strengthen the policy in supporting agricultural land sustainability and regional food security. This study uses an empirical legal method (empirical juridical) with a qualitative descriptive approach. Primary data were obtained through in-depth interviews with the Department of Agriculture, and farmers, as well as field observations, while secondary data were obtained through a study of laws and regulations and policy documents. The analysis was conducted by examining aspects of communication, resources, disposition, and bureaucratic structure in policy implementation, using triangulation techniques to ensure data validity. The results show that LP2B implementation is not optimal. The main obstacles include farmers' low understanding of legal provisions, limited human resources and budget, weak cross-sectoral coordination, and economic pressures and high land sales prices. In addition, the national target of fulfilling 87% of Raw Paddy Land adds to the complexity of implementation at the regional level. Strengthening implementation requires improving legal communication, strengthening institutional capacity, synchronizing policies with spatial planning, and a participatory approach that actively involves farmers.

Edi Wakhyudin, Selsyah Saputri; Alifah, Farah Nur; Sirli Dwianda; Shabira Aisyah; Dhealinda Jasmine +6 more

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

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

Joice Handayani P Djafar; Rini Werdiningsih; Aris Toening Winarni

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of market governance and the implementation of affirmative policies for Indigenous Papuan traders (OAP) at the Sorong City Central Market in 2026. Using a mixed methods approach with a sequential explanatory design, quantitative data were collected through a survey of 90 OAP trader respondents, followed by in-depth interviews with key informants from government elements and community leaders. The study results show a high level of trader dissatisfaction (58.7%), particularly regarding trade zoning and price protection. Qualitative findings reveal that affirmative policies remain administrative in nature and fail to address spatial marginalization, placing OAP traders in low-accessibility areas. This study recommends restructuring market zoning to be more equitable, standardizing local commodity prices, and digitizing trader data to ensure that Special Autonomy policies are on target. By addressing these core issues, it is hoped that the market environment in Sorong City will be more inclusive and supportive of OAP traders, fostering economic empowerment in line with the goals of Special Autonomy.

Puguh Toko Arisanto

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

The Baduy tribe is an indigenous community in Banten Province divided into two main groups, namely Inner Baduy and Outer Baduy, with varying levels of adherence to customary law and exposure to modernization. This article examines various government policies that affect the survival and identity of the Baduy tribe. These policies include the recognition of customary rights through Lebak Regency Regulation No. 32 of 2001, the designation of Kanekes Village as customary land, and the designation of the Baduy area as a tourist destination. Although these policies aim to protect the rights and preserve the culture of the Baduy, their implementation has created a dilemma. On the one hand, tourism opens up new economic opportunities and raises cultural awareness. On the other hand, the influx of tourists triggers significant social, cultural, economic, and environmental changes, especially among the Outer Baduy, including the adoption of modern technology, shifts in consumption patterns, and increased environmental pollution. Thus, preservation policies have ironically become drivers of change that undermine the Baduy community's original identity.

Muhammad Firhan Arkananta; Abdul Rahman

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Social protection programs in Indonesia play a strategic role in poverty alleviation and supporting economic development. One form of social protection implementation at the regional level is the Depok Prosperity Card (KDS) Program, implemented by the Depok City Government as a means of ensuring food security for underprivileged communities. However, the program's implementation has been deemed incompletely transparent and poorly targeted, as expressed by several members of the Depok City Council (DPRD). Therefore, this study aims to analyze the implementation of the city's food security policy through the Depok Sejahtera Card Program in Tanah Baru Village, Depok City. This study uses Charles O. Jones's policy implementation theory, which encompasses three main indicators: organization, interpretation, and implementation. The research method used is descriptive with a qualitative approach. The results indicate that, from an organizational perspective, the Depok Sejahtera Card Program has been implemented quite well, characterized by a clear division of tasks among relevant stakeholders. From an interpretive perspective, the program has a strong legal basis through Depok Mayor Regulation Number 79 of 2022 and aims to reduce poverty. However, various obstacles remain in the implementation aspect, resulting in program implementation not being optimal and efficient. Nevertheless, the program is considered beneficial for recipient communities, although an increase in the amount of assistance is still needed to meet food needs for a period of one month.

Renata Auravika; Maya Shafira; Muhammad Farid

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

Forestry crimes remain a serious and recurring problem that threatens forest sustainability in Lampung Province and causes long-term environmental damage. The use of repressive penal approaches alone has been considered ineffective, as such measures tend to focus on punishment after violations occur rather than preventing crimes in advance. Therefore, this study aims to analyze non-penal efforts in preventing forestry crimes and to identify factors that hinder their effective implementation. The research used a normative juridical approach supported by an empirical approach through literature studies and interviews. The results show that non-penal strategies, including guidance, counseling, community empowerment, and conservation partnership programs implemented by the Tahura Wan Abdul Rachman KPHK UPTD, have contributed to reducing forestry crimes. Nevertheless, several obstacles continue to limit their effectiveness, such as overlapping regulations, limited numbers of law enforcement officers and supporting infrastructure, challenging socio-economic conditions of communities living around forest areas, and low levels of legal awareness and legal culture among local populations.

Sri Ayuningsih Doni; Rustam Tohopi; Yacob Noho Nani

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

This student aims to determine how BPNT contributes community in Sipatana District, Gorontalo City. Method used is qualitative findings show that the implementation of BPNT in Sipatana District, particularly in Molosipat U and Tanggikiki sub-districts, has been carried out in accordance with the statutory regulations of 2019 regarding the indicators of power distribution and actor strategies, without any personal intervention in determining beneficiary eligibility. Regarding the characteristics of the implementing institutions, coordination among agencies from the district level to RT/RW has run well and has been conducted transparently and participatively to ensure that the assistance is well-targeted. However, on the indicators of implementer compliance and responsiveness, several obstacles are still found such as delays in disbursement, a lack of direct socialization to the community, and slow responses from the sub-district office in handling complaints from beneficiary families (KPM). These conditions lead to a lack of optimal understanding among beneficiaries regarding the mechanism of aid distribution. Additionally, the impact of BPNT on improving beneficiary welfare remains consumptive in nature and has not fully encouraged economic independence among poor households. Therefore, improvements in service effectiveness, two-way communication, and periodic evaluation are required to enhance BPNT’s contribution in reducing poverty rates and achieving sustainable community welfare.

Rahmah Amanda; Hevana Rachel Marbun; Elly Nielwaty

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

This study analyzes the contribution of the nighttime economy to the development of micro, small, and medium enterprises (MSMEs) in Pekanbaru City, particularly the culinary sector, which dominates nighttime economic activity. This research is motivated by the increasing public consumption at night, which shapes urban economic dynamics and requires effective public governance. The research method uses a qualitative approach through literature review and in-depth interviews with nighttime MSMEs to describe business conditions and governance challenges. The analysis is based on Adam Smith's Theory of Economic Growth, emphasizing capital accumulation, population growth, and technological advancement. The results show that nighttime economic activity generates high levels of consumption, which increases MSME income and enables capital accumulation for business development and product quality improvement. Urban population growth and the use of digital technology, including social media, delivery services, and digital payment systems, contribute to expanding market reach and improving business efficiency. However, MSME development in the nighttime economy remains constrained by limited access to capital, inadequate public infrastructure, and regulatory uncertainty. This study emphasizes the need for integrated local government policies.

Siti Sarah Nurfadlia; Izzatusholekha Izzatusholekha

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine the effectiveness of the Jakarta Smart Card Plus (KJP Plus) Program at the Junior High School (SMP) level in South Jakarta in 2024. The program is an initiative by the Provincial Government of DKI Jakarta to ensure access to education for underprivileged families. This research employs Sutrisno’s (2007) program effectiveness theory, which includes five key indicators: program understanding, target accuracy, timeliness, goal achievement, and real change. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observations, and documentation involving informants from the South Jakarta Region I Education Sub-Department, school principals, students, and parents of KJP Plus beneficiaries. The results of the study indicate: (1) Understanding of the program is still uneven, particularly among parents who lack knowledge about the mechanism and use of KJP Plus; (2) Target accuracy is not optimal, as some recipients are economically capable, such as those who own cars or fall into higher welfare deciles; (3) The timeliness of fund distribution is generally good, although there are still some administrative delays; (4) Goal achievement is evident through reduced school dropout rates and increased educational participation, but not evenly across all areas; and (5) Real change is felt by most beneficiaries through easier access to education and provision of school supplies, although misuse of funds for non-educational purposes is still present. Overall, the effectiveness of the KJP Plus program at the SMP level in South Jakarta is deemed suboptimal, highlighting the need for improved data accuracy, stricter fund usage monitoring, and broader program socialization.

Yacob Ferdian Martono; Muhammad Akbar P. G.; Yohannes Boy Panggo

Referendum : Jurnal Hukum Perdata dan Pidana 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research compares legal entity licensing systems in Indonesia and other ASEAN member states in response to the growing need for regulatory harmonization and improved ease of doing business within the region, particularly after ASEAN economic integration accelerated cross border investment activities. Differences in administrative requirements, processing duration, and the level of digitalization among countries often create barriers for business expansion, making a comparative assessment essential to understand Indonesia’s current position and identify potential improvements. The main objective of this study is to analyze the characteristics of Indonesia’s legal entity licensing system by comparing it with ASEAN countries that have adopted more advanced administrative reforms, while also evaluating how regional best practices can inform national policy development. The study applies a qualitative method using a descriptive comparative approach, focusing on regulatory frameworks, institutional arrangements, levels of digital integration, and indicators related to ease of doing business. The results show that although Indonesia has introduced electronic licensing systems, several challenges remain, including uneven implementation, overlapping institutional authority, and variations in service quality across regions. In contrast, countries such as Singapore and Malaysia have established licensing systems that are more integrated, transparent, and oriented toward user needs, resulting in greater legal certainty for investors. These findings highlight the importance of strengthening regulatory alignment, improving digital system integration, and enhancing institutional capacity so that Indonesia can reach efficiency levels comparable to its regional counterparts and contribute to a more competitive and sustainable ASEAN business environment.

Windi Anggraeni; Syira Ramadani

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

In Indonesia, copyright infringement in the music sector continues to be a significant issue, particularly when musical works are commercially exploited by businesses. This study examines the accountability of businesses towards music royalty payments through a case study of Mie Gacoan and the Collective Management Institute (LMK) SELMI. The research method used is normative juridical with additional research data collected through literature review, including related regulations and various previous studies on music copyright protection. The results of the study confirm that businesses are obliged to pay royalties for the use of copyrighted works, as stipulated in Law Number 28 of 2014 and Government Regulation Number 56 of 2021 concerning Song/Music Royalty Management. The dispute between Mie Gacoan and LMK SELMI demonstrates the weak awareness of businesses regarding legal obligations and highlights the importance of the LMK's role in ensuring the fulfillment of creators' economic rights. This study emphasizes that legal certainty, the level of public awareness of the law, and consistency in law enforcement are important factors in realizing copyright protection in Indonesia.

Fauziah Sandy; Rintaria Rintaria; Putri Kesuma Ningrum

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the effectiveness of the Family Hope Program (PKH) in alleviating poverty, with a case study focus on Sei Jang Village, Tanjungpinang City. PKH is a social assistance program initiated by the government to improve the welfare of the poor through conditional cash assistance. The reason the researcher chose this title was to determine the extent to which PKH is effective in reducing poverty, especially since data shows a decline in the number of PKH recipients in Sei Jang Village in 2023. This study uses a qualitative approach with a descriptive method, where data is obtained through in-depth interviews, observation, and documentation studies. To measure the level of effectiveness, the theory from (Makmur, 2015) was used, which states that the elements of effectiveness include accuracy in timing, accuracy in calculation, accuracy in measurement, accuracy in decision making, accuracy in thinking, accuracy in carrying out orders, accuracy in determining goals, and accuracy in targeting. The results of the study show that PKH has had a positive impact on reducing the economic burden on poor families, particularly in meeting the educational and health needs of children. However, the effectiveness of this program is still hampered by several factors, such as delays in fund disbursement, participants' lack of understanding of the program's terms and conditions, and minimal assistance from relevant officials. In addition, another challenge in the form of inaccuracy in targeting beneficiaries also affects the overall achievement of the program. These findings indicate that better management and supervision are urgently needed. This study concludes that although PKH contributes significantly to poverty alleviation, improvements in management and supervision are needed to maximize the program's objectives. The proposed recommendations include increasing the capacity of social workers, improving the beneficiary selection mechanism, and strengthening coordination among stakeholders at the local level.

Erfan Efendi Yudi Arianto; Suprapto Suprapto; Achmad Faishal; Kamran Azizli

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

Corruption in Indonesia is not merely a moral transgression but an extraordinary economic crime that depletes national resources. The ultimate objective of corruption eradication, therefore, must be the restoration of state financial losses (asset recovery).  However, the current formulation of the criminal law system specifically Article 18 of Law No. 31 of 1999 contains a critical policy flaw. The provision of "Subsidiary Imprisonment" (Pidana Pengganti) allows convicts to substitute their financial restitution obligations with a disproportionately short prison term. This mechanism inadvertently provides an economic incentive for corruptors to conceal assets and choose imprisonment, resulting in significant state revenue loss. This study aims to critique the current penal policy formulation and propose a comprehensive reformulation of the compensation system. The research employs a normative-juridical method with a statutory and conceptual approach, utilizing the "Economic Analysis of Law" theory to evaluate the efficiency of sanctions. The study argues that the penal policy must shift from a "person-based" approach (in personam) to an "asset-based" approach (in rem). It is imperative to abolish the subsidiary imprisonment option for high-value corruption and implement "Non-Conviction Based Forfeiture" to maximize the recovery of state losses. Furthermore, this policy shift requires law enforcers with high-level cognitive skills to trace complex financial trails.

Ryan Rudyarta; Fikri Ardiyansyah; Moh Ibrohim; Bella Nanda Ardhya

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Digital transformation is reshaping the way economic value is created, exchanged, and governed across borders. This study aims to analyze how digital transformation redefines the paradigm of business law in the era of globalization, as well as the interaction between business law and global regulatory politics in responding to the challenges of the digital economy. A normative legal approach is employed, grounded in the analysis of digital business law regulations within the global political-economic system. Data is collected through literature review of statutory frameworks, international policy instruments, and scholarly works. The findings reveal that digital transformation not only changes how transactions are conducted, but also reconfigures the locus of economic power through the control of data, algorithms, and digital platform infrastructure. Consequently, the legal paradigm shifts from merely regulating market actors’ behavior to designing a digital justice architecture that emphasizes accountability, algorithmic transparency, interoperability, and contestability. At the global level, the interaction between business law and digital regulatory politics reflects ongoing tensions between market openness and data sovereignty producing regulatory pluralism while simultaneously encouraging convergence toward principles of fair, adaptive, and responsive digital governance. This study concludes that business law in the digital era must serve not only as a regulatoryinstrument governing transactions, but as an architect of the global economic order one that safeguards innovative growth without compromising market fairness and fundamental rights, while enabling the strengthening of adaptive national regulatory frameworks aligned with evolving global dynamics.

Abdul Azis; Merah Johansyah; Bayu Mandiri; Stefano Stefano; Hasriyani Hasriyani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.