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All Journal JEBD Jurnal Sahabat ISNU SU
Nurcholiza Adha
Universitas Islam Negeri Sumatera Utara
Religion Humanities Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice

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Legal Protection for Insurance Policyholders Khairunnisa Silalahi; Fadilla Fadwa Zailani Tumanggor; Nurcholiza Adha; Madinatul Qarima; Ahmad Zhuhri
Jurnal Sahabat ISNU SU Vol. 2 No. 3 (2025): ISNU Sahabat Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i3.909

Abstract

To ensure certainty and security for insurance users in Indonesia, legal protection for policyholders is crucial. This study aims to determine available dispute resolution procedures, identify challenges faced, and assess legal protection measures for consumer policyholders. Using case studies and a legislative perspective, a normative legal research methodology was employed. Based on the research findings, legal protection for policyholders is regulated by the Financial Services Authority (OJK) regulations, Law Number 40 of 2014 concerning Insurance, and Law Number 8 of 1999 concerning Consumer Protection. However, customers still face several challenges in practice, including protracted and complicated dispute resolution procedures, imbalanced bargaining power, and a lack of understanding of policy terms. Court action or mediation are two options for resolving disputes. It is hoped that the presence of unambiguous legislative instruments will enable the best protection of customer rights and the development of a fair relationship between policyholders and insurance companies.
Pajak Bumi Dan Bangunan (PBB) Fatimah Nainggolan; Nurcholiza Adha
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims toi examine the influence iof taxpayers’ knowledge iand awareness on their complianci in paying Landiand Building Taxi (PBB), which serves as an importantisource of revenueifor supporting both national and regionalidevelopment. Following ithe implementationiof fiscalidecentralization through iLaw No. 28 of 2009, the management of iPBB for urban iand rural isectors (PBB-P2) has beenidelegated to localigovernments, making it a significant componentiof Regional Original Incomei (PAD). This article reviewsithe definition, ilegal basis, objectives, and collectionimechanisms of PBB, along with the challenges and efforti to improve itsisystem. Despite its strategic importance, theiimplementation ofiPBB stillifaces obstaclesisuch as low taxpayer compliance, inaccurate determination of the Sales Value of Taxable Objects (NJOP), andiweak administrativeisystems. Therefore, iinnovations including service digitalization, continuous data updating, and enhanced public education are necessary to optimize PBB as a fair and sustainabli fiscal instrument.
Co-Authors Ahmad Zhuhri Fadilla Fadwa Zailani Tumanggor Fatimah Nainggolan Khairunnisa Silalahi Madinatul Qarima