Vol. 4 No. 3 (2026): September

Articles

• DYNAMICS OF FORESTRY REGULATIONS IN THE ERA OF DECENTRALIZATION: CHALLENGES OF HARMONIZATION BETWEEN CENTRAL AND REGIONAL GOVERNMENTS

  Moh. Arief Erawan, Mohamad Rasyid Ridho, Muslim A. Kasim, Sarfan Tabo

  1226-1231

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• CHILD GROOMING CRIMINAL REGULATIONS IN THE NATIONAL CRIMINAL CODE

  An’nissa Sukmaningrum, Lilis Suryani, Ardiyanti Aris, Kairuddin, Muhammad Darwis

  1623-1630

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• REFORMULATION OF TAX AND CYBER LAW: TOWARDS INTELLECTUAL PROPERTY-FRIENDLY DIGITAL TRANSACTION OVERSIGHT

  Irwansyah Tanjung, Misnan Al-Jawi

  1295-1305

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• A JURIDICAL REVIEW OF THE ESTABLISHMENT OF SIGNIFICANT ECONOMIC PRESENCE AS A SUBSTITUTE FOR THE TRADITIONAL PERMANENT ESTABLISHMENT (PE) IN THE COLLECTION OF INCOME TAX FROM FOREIGN DIGITAL COMPANIES

  Soeprijono, Ismiyanto, Hafid Zakariya

  1488-1495

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• INTEGRATION OF REFUGEE PROTECTION PRINCIPLES IN THE ENFORCEMENT OF CRIMINAL LAW ON HUMAN SMUGGLING IN INDONESIA: A STUDY OF THE ROHINGYA ETHNIC SMUGGLING CASE

  Mita Syahfitri Panjaitan, Rika Kurniaty, Faizin Sulistiofaizinl@ub.ac.id

  1382-1391

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• A MODEL FOR THE FUNCTIONAL HARMONIZATION OF MARKETPLACE RESPONSIBILITIES IN DIGITAL CONSUMER PROTECTION FOLLOWING THE 2024 AMENDMENTS TO THE ITE LAW

  Oscar Prasetyo Adhi

  1570-1576

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• RECONSTRUCTION OF ARTICLE 34 OF THE LAW ON GENERAL PROVISIONS AND TAX PROCEDURES (KUP LAW) ON THE GOVERNANCE OF THE ACCOUNTABILITY OF THE DIRECTORATE GENERAL OF TAXES FOR THE MISUSE OF DIGITAL IDENTITY IN THE E-FAKTUR SYSTEM

  Natalia Ratih Jatmikani, Ariy Khaerudin, Femmy Silaswaty

  1460-1467

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• ANALYSIS ON THE IMPLEMENTATION OF POLICY FOR THE NON-JUDICIAL SETTLEMENT OF PAST GROSS VIOLATIONS OF HUMAN RIGHTS IN INDONESIA

  Muhammad Iqbal, Ima Mayasari

  1365-1372

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• LAW ENFORCEMENT AGAINST TAX AVOIDANCE BY TAXPAYERS THROUGH INFLATING BUSINESS EXPENSES IN TAX RETURNS UNDER THE CORETAX SYSTEM

  Daniel Budi Pratama, Femmy Silaswaty, Ismiyanto

  1553-1560

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• CORRUPTION AS AN EXTRAORDINARY CRIME: EVALUATING THE RULE OF LAW, DEMOCRACY AND HUMAN RIGHTS

  Muhyi Mohas, Litya Surisdani Anggraeniko, Reine Rofiana, Arie Kartika, Muh Farhan Arfandy

  1443-1451

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• A CONSTITUTIONAL-ETHICAL STUDY OF THE INDONESIAN CONSTITUTIONAL COURT DECISION NUMBER 62/PUU-XXII/2024 ON THE CONSTITUTIONALITY REVIEW OF THE PRESIDENTIAL THRESHOLD

  Cyrilius W.T. Lamataro, Vergilius Septyanto Lamabelawa, Jenny Ermalinda, Chatryen Megawati Dju Bire, Adhe Ismail Ananda

  1338-1347

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• THE DYNAMICS OF IMPLEMENTING THE SMALLHOLDER OIL PALM REPLANTING PROGRAM IN WEST PASAMAN REGENCY

  Annisa Zara, Rahmadani Yusran

  1604-1611

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• ANALYSIS OF JUDGES' RATIO DECIDENDI IN ONLINE GAMBLING CRIMINAL DECISIONS USING CRIMINAL CODE PROVISIONS

  Maria Christina, Prija Djatmika, Abdul Madjid

  1496-1505

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• PROTECTION OF THE RIGHTS OF SUSPECTS DURING THE DETENTION PROCESS BASED ON THE CRIMINAL PROCEDURE CODE

  Nafilah Amalia, Ardiyanti Aris, Lilis Suryani, Sunardi Purwanda, Muhammad Darwis

  1631-1641

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• CONSTITUTIONAL INTERPRETATION: THE CONSTITUTIONAL COURT'S PARADIGM SHIFT IN THE JUDICIAL REVIEW OF PRESIDENTIAL AND VICE-PRESIDENTIAL CANDIDACY THRESHOLD NORMS IN INDONESIA

  Ekho Pratama, Slamet Suhartono, Miftahul Munir

  1306-1319

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• LEGAL PLURALISM AND THE RECOGNITION OF INDIGENOUS LAND RIGHTS: A COMPARATIVE STUDY OF INDONESIA, THE PHILIPPINES, AND CANADA

  Achmad Jaelani, Reza Kautsar Kusumahpraja, Dede Agus, Jarkasi Anwar, Aristama Mega Jaya

  1478-1486

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• Code-Switching, Hybridity, and Identity: English in Multilingual Communities and the Negotiation of Belonging

  Dr. Chander Mohan

  1426-1429

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• LEGAL LIABILITY OF INFLUENCERS FOR MISLEADING PRODUCT INFORMATION IN DIGITAL CONSUMER PROTECTION IN ELECTRONIC TRANSACTIONS

  Ratih Manggar Sari, Ariy Khaerudin, Ismiyanto

  1586-1590

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• REGULATORY SYNCHRONIZATION BETWEEN INDONESIA'S PERSONAL DATA PROTECTION LAW AND THE ELECTRONIC INFORMATION AND TRANSACTIONS LAW IN THE CORETAX SYSTEM

  Winatrisia, Hanuring Ayu Ardhanu Putri, Ida Aryati Dyah Purnomo Wulan

  1468-1477

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• RECONSTRUCTING THE CONCEPT OF SUMMARY PROOF WITHIN THE LEGAL FRAMEWORK OF SMALL CLAIMS PROCEDURES

  Kresna Ramadhan Wijaya, Rachmi Sulistyarini, M. Natsir Asnawi

  1373-1381

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• MISUSE OF TAXPAYER DATA FOR PHISING SCAMS

  Nuradi Budi Prakoso, Hanuring Ayu, Hafid Zakaria

  1560-1569

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• STRENGTHENING STUDENTS' LEARNING MOTIVATION AT MADRASAH IBTIDAIYAH THROUGH THE INTEGRATION OF TRADITIONAL GAMES AND DIGITAL LEARNING MEDIA IN THEMATIC LEARNING

  Nimas Naila Maratus Sholehah, Muhammad Kholil

  1452-1459

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• Social Status Of Women In Kashmir Valley

  Shabir Ahmad Lone, Dr. E. Ravi

  1351-1356

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• ENVIRONMENTAL SUPERVISION IN PALM OIL INDUSTRY WASTE MANAGEMENT IN PELALAWAN REGENCY

  Nahrin Zakiyah, Rahmadani Yusran

  1604-1611

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• A JURIDICAL ANALYSIS OF JUDGES' LEGAL CONSIDERATIONS IN DECISION NUMBER 1/PID.B/2026/PN SKT FROM THE PERSPECTIVE OF CRIMINAL PROCEDURAL LAW PRINCIPLES

  Awwab Yusroni, Hanuring Ayu Ardhani Putri, Yulian Dwi Nurwanti

  1432-1438

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• CONSTITUTIONAL PROTECTION OF FREEDOM OF EXPRESSION IN THE DIGITAL SPACE IN CRITICISM OF THE IMPLEMENTATION OF THE CORETAX SYSTEM

  Purwanto, Hanuring Ayu, Ariy Khaerudin

  1577-1585

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• PROTECTION OF DIGITAL PRIVACY RIGHTS AS A HUMAN RIGHT AGAINST PERSONAL DATA MISUSE IN INDONESIA

  Faisal Fachri, Ariy Khaerudin, Nourma Dewi

  1332-1337

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• SUPERVISION OF THE USE OF FOREIGN WORKERS (TKA) IN THE FRAMEWORK OF REALIZING TECHNOLOGY TRANSFER AND SKILL TRANSFER FOR INDONESIAN WORKERS (TKI)

  Lalu Husni, Ani Suryani Hamzah, RR. Cahyowati, Khairul Umam

  1543-1552

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