Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Hukum dan Pembangunan Ekonomi Jurnal Ilmu Manajemen Profitability Amnesty: Jurnal Riset Perpajakan
Asriati Asriati
Muhammadiyah University of Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Fraport AG Frankfurt Airport Services Worldwide v. Republic of the Philippines: A Critical Analysis Asriati Asriati; Muhammad Ilham Agus Salim
Jurnal Hukum dan Pembangunan Ekonomi Vol 12, No 2 (2024): Jurnal Hukum dan Pembangunan Ekonomi
Publisher : Program Pascasarjana Fakultas Hukum Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/hpe.v12i2.96262

Abstract

Under ICSID arbitration related case of Fraport AG Frankfurt v. Philipphines have long been a focal point in discussions about the protection of foreign investment, state sovereignty and the enforceability of international arbitration decisions. This paper critically examines the implications of the case, focusing on the arbitral award’s reasoning, the concept of investor due diligence, and its broader consequences for international investment law that contextualize through comparisons with two other landmark cases: Saluka v. Czech (a successful claim) and Inceysa v. El Salvador (an unsuccessful claim). In Saluka, the tribunal upheld the claim of investor, emphasizing the host state's responsibility to ensure fairness and avoid arbitrary actions, even when legal complexities were involved. By contrast, in Inceysa, the tribunal rejected the investor's claim due to illegality in the investment's formation, aligning with the strict adherence to the legality principle seen in Fraport. However, the unique flaw in Fraport lies in the tribunal's failure to fully scrutinize the Philippines' complicity in enabling the investment despite its alleged non-compliance with domestic law. Unlike Saluka, which balanced investor protection with state sovereignty, or Inceysa, which rightfully penalized outright fraud, the Fraport decision rigidly applied the legality clause without considering the state's role in fostering ambiguity. This oversight diminished the case’s potential to address shared responsibilities and regulatory inconsistencies, which are crucial for a fair investment regime in evolving global markets.
The Influence of Competency, Motivation and Work Discipline on the Performance of Asn ATR/BPN Agus Salim HR; Asriati Asriati; Haeruddin Haeruddin
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14073

Abstract

This study aims to determine the effect of competence, motivation and work discipline on the performance of the State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of the City of Pinrang Regency. This type of research is a post-facto research that is correlational with a survey approach. This method is used to find out and dig deeper into the influence of the variables of Competence, motivation and work discipline on the State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of Pinrang Regency. The population in this study was the entire State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of Pinrang Regency, both Civil Servants and Non-Civil Servants totaling 68 people. Sampling was used using a questionnaire as a primary data collection tool. The sample in this study amounted to 68 people of the State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of Pinrang Regency using a saturated sample. The collection technique used in this study was a questionnaire. The questionnaire used was a structured questionnaire in a closed form that was distributed to respondents. The results of this study indicate that the influence of competence, motivation and work discipline on the performance of the State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of the City of Pinrang has a very significant influence. With an R square value of 0.765 or 76.5% which means competence, motivation and work discipline have a positive impact on the performance of the State Civil Apparatus, Agrarian Spatial Planning / National Defense Agency of Pinrang Regency.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah Masrullah; Asriati Asriati; Nur Reski Alfiah S
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5304

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
Co-Authors Agus Salim HR Haeruddin Haeruddin Masrullah, Masrullah Muhammad Ilham Agus Salim Nur Reski Alfiah S