Jurnal Kritis Studi Hukum

ANALISIS KEPATUHAN WAJIB PAJAK MELALUI PENDEKATAN PENAGIHAN PAJAK DAN KUALITAS PELAYANAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA JAKARTA PASAR REBO

Osner Samosir — 2026-09-29

Kepatuhan Wajib Pajak merupakan pilar utama dalam optimalisasi penerimaan negara berbasis sistem self-assessment, namun dalam praktiknya sering kali dihadapkan pada kendala resistensi dan rendahnya kesadaran hukum masyarakat. Penelitian ini bertujuan untuk menganalisis efektivitas pendekatan penagihan pajak sebagai instrumen represif (law enforcement) serta pengaruh kualitas pelayanan perpajakan sebagai instrumen persuasif terhadap kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak (Kantor Pelayanan Pajak (KPP)) Pratama Jakarta Pasar Rebo. Metode penelitian yang digunakan adalah metode penelitian hukum normatif-empiris (socio-legal research) dengan memanfaatkan bahan hukum primer, sekunder, dan tersier serta didukung oleh data empiris lapangan. Hasil penelitian menunjukkan bahwa pendekatan penagihan aktif (penerbitan Surat Paksa dan eksekusi sita) di Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pasar Rebo berjalan efektif secara struktural dan memberikan efek gentar (deterrent effect) yang signifikan dalam mencairkan tunggakan pajak, meskipun pelaksanaannya masih terhambat keterbatasan jumlah Juru Sita Pajak Negara (JSPN) dan kendala pelacakan aset (asset tracing). Namun demikian, pendekatan represif ini cenderung dominan menghasilkan kepatuhan formal (enforced compliance). Sebaliknya, kualitas pelayanan perpajakan (transparansi, responsivitas, dan digitalisasi administrasi) terbukti menjadi faktor determinan dalam menumbuhkan kepatuhan material secara sukarela (voluntary compliance). Kendati transformasi digital telah memberikan kemudahan, asimetri informasi akibat dinamisnya regulasi pasca-UU Harmonisasi Peraturan Perpajakan (UU HPP) masih menjadi hambatan bagi sebagian Wajib Pajak. Penelitian ini merekomendasikan perlunya penguatan sistem asset tracing elektronik yang terintegrasi lintas instansi serta optimalisasi edukasi perpajakan yang masif oleh Account Representative demi meminimalisasi sengketa hukum dan mewujudkan kepatuhan Wajib Pajak yang berkelanjutan

Taxpayer compliance is the main pillar in optimizing state revenue based on the self-assessment system, yet in practice, it is often confronted with resistance and low legal awareness among the public. This study aims to analyze the effectiveness of the tax collection approach as a repressive instrument (law enforcement) and the influence of tax service quality as a persuasive instrument on taxpayer compliance at the Jakarta Pasar Rebo Small Tax Office (Kantor Pelayanan Pajak (KPP) Pratama). The research method employed is a normative-empirical legal research method (socio-legal research), utilizing primary, secondary, and tertiary legal materials supported by empirical field data. The results indicate that the active tax collection approach (issuance of Distress Warrants/Surat Paksa and seizure executions) at Kantor Pelayanan Pajak (KPP) Pratama Jakarta Pasar Rebo runs effectively structurally and generates a significant deterrent effect in recovering tax arrears, even though its implementation is still hindered by the limited number of Tax Bailiffs (JSPN) and asset-tracing difficulties. Nevertheless, this repressive approach predominantly generates formal compliance (enforced compliance). On the contrary, the quality of tax services (transparency, responsiveness, and administrative digitalization) is proven to be a determinant factor in fostering voluntary material compliance (voluntary compliance). Although digital transformation has provided convenience, information asymmetry caused by dynamic regulatory changes following the Tax Harmonization Law (UU HPP) remains an obstacle for several taxpayers. This study recommends the reinforcement of an integrated cross-institutional electronic asset-tracing system and the optimization of massive tax education by Account Representatives to minimize legal disputes and achieve sustainable taxpayer compliance

LEGAL REVIEW OF COMMERCIAL AIRCRAFT AVIATION SAFETY STANDARDIZATION AND THE LEGAL LIABILITY ASPECTS OF AIRBUS AND BOEING MANUFACTURERS

Yusavia Shiera Monica — 2026-09-29

Keselamatan penerbangan merupakan pilar utama dalam industri transportasi udara komersial, terutama bagi Indonesia yang memiliki karakteristik geografis kepulauan dan tantangan cuaca ekstrem. Penelitian ini bertujuan untuk mengevaluasi efektivitas standardisasi keselamatan penerbangan komersial di Indonesia serta mengidentifikasi celah implementasi regulasi domestik terhadap standar internasional. Metode yang digunakan pada penelitian ini adalah yuridis normatif dengan pendekatan kualitatif, melalui analisis data sekunder berupa regulasi penerbangan (CASR), laporan investigasi kecelakaan, dan studi literatur terkait pengawasan kelaikudaraan. Hasil penelitian menunjukkan bahwa meskipun regulasi keselamatan penerbangan di Indonesia secara umum telah mengadopsi standar ICAO (International Civil Aviation Organization), masih terdapat tantangan signifikan dalam konsistensi audit kelaikan pesawat, manajemen kelelahan (fatigue) kru udara, dan keterbatasan infrastruktur navigasi di wilayah terpencil. Penelitian ini merekomendasikan perlunya percepatan digitalisasi sistem pengawasan kelaikudaraan, penerapan pemeliharaan prediktif berbasis teknologi, serta penguatan budaya keselamatan kerja (just culture) bagi seluruh operator maskapai. Optimasi langkah-langkah ini diharapkan dapat menekan angka kecelakaan pesawat dan meningkatkan kredibilitas keselamatan penerbangan komersial Indonesia di tingkat global

Aviation safety represents a critical cornerstone of the commercial air transportation industry, particularly in Indonesia, an archipelagic nation characterized by complex geographical constraints and volatile meteorological conditions. This study evaluates the efficacy of commercial aviation safety standardization in Indonesia while identifying implementation disparities between domestic regulations and international benchmarks. Employing normative legal and qualitative research methodologies, the study analyzes secondary data, including Civil Aviation Safety Regulations CASR, official accident investigation reports, and relevant literature on airworthiness oversight. The findings indicate that although Indonesian aviation safety regulations broadly align with International Civil Aviation Organization ICAO standards, significant operational challenges persist regarding the consistency of airworthiness audits, crew fatigue management, and navigational infrastructure limitations in remote regions. Consequently, this study underscores the necessity of accelerating the digitalization of airworthiness oversight, adopting technology driven predictive maintenance, and institutionalizing a just culture framework among airline operators. Enhancing these measures is anticipated to mitigate aircraft accident risks and elevate the global credibility of Indonesia's commercial aviation sector

PEMENUHAN HAK CUTI HAID BAGI PEKERJA PEREMPUAN DI PT HARMONI MATA KAYU

Amaliyah Amrayni — 2026-09-29

Hak cuti haid merupakan bentuk perlindungan hukum bagi pekerja perempuan yang diatur dalam Pasal 81 ayat (1) Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan, yang membebaskan pekerja perempuan dari kewajiban bekerja pada hari pertama dan kedua masa haid apabila merasakan sakit dan memberitahukannya kepada pengusaha. Penelitian ini bertujuan menganalisis pemenuhan hak cuti haid bagi pekerja perempuan di PT Harmoni Mata Kayu serta upaya pemenuhannya. Penelitian ini merupakan penelitian hukum empiris dengan pendekatan sosiologis. Data diperoleh melalui wawancara dengan pihak perusahaan dan pekerja perempuan serta studi kepustakaan terhadap bahan hukum yang berkaitan dengan pemenuhan hak cuti haid. Hasil penelitian menunjukkan bahwa pemenuhan hak cuti haid di PT Harmoni Mata Kayu belum terpenuhi dengan optimal. Perusahaan memberikan toleransi berupa istirahat sementara, bekerja setengah hari, atau izin tidak masuk kerja, tetapi ketidakhadiran karena haid masih diperhitungkan sebagai cuti tahunan. Kondisi tersebut menunjukkan kesenjangan antara das sollen dan das sein, karena perusahaan yang memenuhi unsur Pasal 108 ayat (1) belum memiliki Peraturan Perusahaan sebagai instrumen pengaturan, sementara Pasal 81 ayat (2) mengatur pelaksanaan hak cuti haid melalui perjanjian kerja, Peraturan Perusahaan, atau perjanjian kerja bersama. Akibatnya, pelaksanaan hak masih bertumpu pada kebijakan dan kebiasaan perusahaan. Pemenuhannya perlu dilakukan melalui pembentukan Peraturan Perusahaan yang mengatur hak cuti haid dan mekanisme pelaksanaannya, termasuk pengajuan, pencatatan terpisah dari cuti tahunan, serta perlindungan bagi pekerja.

Menstrual leave is a form of legal protection for female workers as provided under Article 81 paragraph (1) of Law Number 13 of 2003 concerning Manpower, which exempts female workers from the obligation to work on the first and second days of menstruation when they experience pain and notify the employer. This study aims to analyze the fulfillment of menstrual leave rights for female workers at PT Harmoni Mata Kayu and the measures undertaken to ensure their fulfillment. This study employs an empirical legal research method with a sociological approach. Data were obtained through interviews with the company and female workers, as well as a literature review of legal materials related to the fulfillment of menstrual leave rights. The results show that the fulfillment of menstrual leave rights at PT Harmoni Mata Kayu has not been optimal. The company provides accommodations in the form of temporary rest, half-day work, or permission to be absent from work; however, absences due to menstruation are still counted as annual leave. This condition demonstrates a gap between das sollen and das sein, as the company, which meets the requirements under Article 108 paragraph (1), does not yet have Company Regulations as an instrumentgoverning employment matters, while Article 81 paragraph (2) provides that the implementation of menstrual leave rights shall be regulated through an employment agreement, Company Regulations, or a collective labor agreement. Consequently, the implementation of this right still relies on company policies and practices. Its fulfillment should be pursued through the establishment of Company Regulations governing menstrual leave rights and their implementation mechanisms, including procedures for requesting leave, separate record-keeping from annual leave, and worker protection.