Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Pembaharuan Hukum Jurnal Ilmiah Al-Syir'ah
Ainul Masruroh
Universitas Wahid Hasyim
Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Urgency of Implementing a Core Tax Administration System in Tax Law Reform in the Fintech Era Hary Kesowo Wibowo; Anto Kustanto; Ainul Masruroh
Jurnal Pembaharuan Hukum Vol 13, No 1 (2026): Jurnal pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v13i1.52493

Abstract

The rapid expansion of Financial Technology (FinTech) has transformed digital economic transactions and created challenges for tax administration, requiring reforms that ensure legal certainty, effective supervision, and equitable tax collection. This study examines the legal urgency of implementing the Core Tax Administration System (CTAS) as part of Indonesia’s tax law reform in the FinTech era. Using a qualitative descriptive design with a normative legal approach, the research analyzes Law Number 6 of 1983 as amended by Law Number 7 of 2021 on the Harmonization of Tax Regulations, Government Regulation Number 55 of 2022, policy documents, institutional reports, and relevant legal literature. The findings identify three legal urgencies. First, tax regulations require reconstruction to support an integrated digital administration system that provides legal certainty and accommodates technological developments. Second, CTAS strengthens tax collection by integrating taxpayer data, improving compliance, increasing administrative efficiency, and reducing tax avoidance. Third, modernization of tax administration promotes tax justice through transparent, accountable, and proportional tax obligations across conventional and digital sectors. The study concludes that successful CTAS implementation requires harmonization between tax regulations, digital governance, and personal data protection to establish an adaptive and equitable tax administration system supporting sustainable fiscal governance.
Adolescent Forced Marriage and Community Misconduct: Rethinking Islamic Family Law Yuniar Galuh Larasati; Henky Fernando; Qodariah Barkah; Zaenuddin Hudi Prasojo; Atika Atika; Romli SA; Ainul Masruroh; Suraya Sintang; Leanne Morin
Jurnal Ilmiah Al-Syir'ah Vol 23, No 1 (2025)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v23i1.3367

Abstract

The normalization of forced marriage as a response to adolescents' involvement in behaviors perceived by their communities as socially or religiously inappropriate, such as premarital interactions or relationships beyond culturally sanctioned norms, may result in complex and disproportionate consequences for the adolescents involved. This study addresses gaps in prior research by exploring the characteristics of these cases, the prevailing community interpretations, and the rationale behind legitimizing forced marriage as a form of moral resolution. The findings highlight three key insights. First, forced marriage is often constructed as a culturally informed response to situations involving behaviors considered socially sensitive. Second, People commonly understand such practices as preserving family honor and fulfilling communal or religious expectations. Third, these responses are typically driven more by shared moral and cultural frameworks than by considerations of the adolescent's rights and well-being. This study contributes to the discourse on Islamic family law by illustrating how community-based interpretations of morality, honor, and religious obligation may shape the application of legal and ethical principles in cases involving adolescents, particularly within the framework of protection and justice for minors.
Co-Authors Anto Kustanto Atika Atika Fernando, Henky Hary Kesowo Wibowo Leanne Morin Qodariah Barkah Romli SA Suraya Sintang Yuniar Galuh Larasati Zaenuddin Hudi Prasojo