Mandalika Law Journal

The Juridical Impact of the Misuse of Casual Daily Worker (CDW) Status on the Protection of Workers’ Normative Rights in the Coal Transportation Sector in Jambi

Primus Yudistira, Arrie Budhiartie, Ratna Dewi, Syurpana Nofanda — Thu, 25 Dec 2025 03:59:42 +0000

This study analyzes the juridical impact of the misuse of Daily Casual Worker (DCW) status on the protection of workers’ normative rights in the coal transportation sector in Jambi Province. In practice, DCW status is frequently applied to workers who perform permanent and continuous work, resulting in legal uncertainty and weakened protection of workers’ rights. This research employs a normative legal research method by examining labor regulations, legal doctrines, and relevant scholarly literature. The findings indicate that the misuse of DCW status contradicts the principles of protection in labor law and leads to the loss of workers’ normative rights, including minimum wage entitlements, social security coverage, occupational safety, and certainty of employment relations. Weak supervision and law enforcement further exacerbate workers’ vulnerability. Therefore, strengthening regulations and oversight is necessary to ensure fair legal protection for workers in the coal transportation sector.

The Development of Public Interest in Sharia-Compliant Investments in Indonesia

Andry Dwiarnanto, Nugrah Dovristyadi — Thu, 25 Dec 2025 00:00:00 +0000

Investment is a solution that can be used to manage personal finances. One of the financial products that has gained considerable popularity is Sharia-compliant stocks. However, recent cases of fraudulent investments have also involved several Indonesian influencers. Certainly, the victims had underlying factors that led them to become entangled in fraudulent investment schemes, which subsequently influenced their interest in investing. Therefore, this study aims to examine the effect of investment knowledge, Sharia online trading systems, and motivation on investment interest in Sharia-compliant stocks in Indonesia. Investment is part of a system used to manage financial resources. One of the most popular financial products within this system is Sharia-compliant stocks. Nevertheless, as explained above, many investment schemes direct investors toward products that lack a clear legal basis and official legality. Victims of such schemes are influenced by various factors that lead to their interest in investing. Hence, this research seeks to analyze the influence of investment knowledge, Sharia online trading systems, and motivation on interest in investing in Sharia-compliant stocks through investment galleries. The level of interest among the Indonesian public in investment products has reached a relatively high level, indicating growing awareness of investment instruments, particularly stock-based investments. In general, stocks are traded on the Indonesia Stock Exchange, where every listed company has clear legal certainty and is supervised by authorized regulatory institutions.

Legal Issues in Value Added Tax (VAT) and Income Tax Policies Regarding Types of Taxes and Their Legal Basis

Kadek Wahyudiantara — Thu, 25 Dec 2025 04:01:57 +0000

Legal issues in the implementation of Value Added Tax (VAT) and Income Tax (PPh) policies in Indonesia have become an essential concern in realizing fairness and legal certainty within the national taxation system. VAT and PPh serve as the main instruments of fiscal policy and contribute significantly to state revenue, yet frequent regulatory changes and overlapping provisions have created uncertainty and inconsistency in their application. Through a normative legal approach, this study examines the legal foundations of VAT and PPh as regulated in Law No. 8 of 1983 and Law No. 7 of 1983, as amended by Law No. 7 of 2021 on the Harmonization of Tax Regulations (UU HPP). The analysis reveals that although the reform through UU HPP strengthens the legal framework and enhances administrative transparency, challenges persist in achieving tax justice, compliance, and effective enforcement. Strengthening digital tax administration, ensuring regulatory consistency, and promoting taxpayer awareness are necessary steps to establish a fair, transparent, and sustainable taxation system in accordance with the principles of justice and legal certainty as mandated by the 1945 Constitution of the Republic of Indonesia.

The Anti-Corruption Legal Revolution: Updates to the Latest Laws in 2025

Bella Suspia Hana, Mukhlis Mukhlis — Thu, 25 Dec 2025 04:04:03 +0000

This study provides a comprehensive analysis of the anti-corruption law landscape in Indonesia during 2025, a year characterized by significant legislative dynamics and judicial reviews rather than the enactment of a new, comprehensive anti-corruption act. The primary legal framework remains Law No. 31/1999 juncto Law No. 20/2001. A pivotal development in 2025 was the controversial implementation of Law No. 1/2025 on State-Owned Enterprises (SOEs), which reclassified SOE directors and commissioners as non-state officials. This change, coupled with the formalistic implementation of the 2025 Presidential Regulation on Procurement (Perpres PBJ), potentially limits the jurisdiction of the Corruption Eradication Commission (KPK) and the State Audit Body (BPK), creating significant legal uncertainty. The research uses qualitative legislative analysis to argue that the "revolution" in 2025 is not defined by a new comprehensive law, but by the strategic weakening of enforcement mechanisms in specific strategic sectors, alongside ongoing judicial review processes at the Constitutional Court regarding existing anti-corruption articles, and the influence of the post-election 2024 political regime. The conclusion suggests these changes pose complex challenges to the national anti-corruption framework and may signal a step backward in governance accountability.