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All Journal Jurnal Dinamika Hukum Jurnal Konstitusi Syntax Literate: Jurnal Ilmiah Indonesia Ensiklopedia of Journal Unes Law Review Buletin Ilmiah Nagari Membangun PROGRESIF: Jurnal Hukum Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) UNES Journal of Swara Justisia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Proceedings Series on Social Sciences & Humanities JURIS (Jurnal Ilmiah Syariah) Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Law, Poliitic and Humanities Ranah Research : Journal of Multidisciplinary Research and Development Ekasakti Journal of law and Justice Lareh Law Review Alfuad: Jurnal Sosial Keagamaan Kanun: Jurnal Ilmu Hukum Jurnal Sakato Ekasakti Law Review
Khairani Khairani
Universitas Andalas
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Fulfillment of Income Tax Obligations for Foreign Workers Working in West Sumatra Gusminarti; Khairani; Hendria Fithrina; Alfi Thoriq Al Hasan
Jurnal Sakato Ekasakti Law Review Vol. 5 No. 1 (2026): Jurnal Sakato Ekasakti Law Review
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ydxk8f47

Abstract

Foreign workers (TKA) who work and receive income from Indonesia are subject to income tax (PPh). As income tax payers, TKA are required to comply with these tax regulations. In West Sumatra, there are currently 77 (seventy-seven) companies that employ TKA, with work locations spread across the region. Foreign workers employed in West Sumatra are also subject to income tax regulations. One issue that has been encountered is that some foreign workers leave the company before completing their employment contract, resulting in their tax calculation not covering a full tax year. Given this finding, who is responsible for fulfilling their income tax obligations, the company or another party? The research questions in this study are: 1. What is the mechanism for employing foreign workers in West Sumatra? 2. How are the income tax obligations of foreign workers employed in West Sumatra fulfilled? 3. What efforts has the West Sumatra government made to improve foreign workers' compliance with income tax obligations? The research method used is socio-legal with the required data being primary and secondary data. The data collection techniques are document studies and interviews as well as qualitative data analysis.
Dispute Resolution Through Online Mediation Based on Supreme Court Regulations Hidayati Fitri; Khairani Khairani; Roni Efendi
Alfuad: Jurnal Sosial Keagamaan Vol. 8 No. 1 (2024)
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jsk.v8i1.11424

Abstract

This article is motivated by the need for mediation to be carried out optimally to resolve cases in court. The purpose of this article is to explain the substance of mediation in the process of resolving divorce cases and the importance of mediation in resolving household disputes. The method used in this paper is the Normative method with a conceptual approach to analyze problem-solving from the aspects of legal concepts and values contained in norms. The data collection technique used in this paper is a documentation technique and the results are analyzed qualitatively. The research results show that the mediation regulations contained in PERMA which regulate mediation contain important substances that must be understood by the mediator and both parties. Mediation is important to carry out directly to minimize the occurrence of divorce and minimize disputes that may arise after the divorce occurs.
Model Hubungan Hukum Pegawai Non-Aparatur Sipil Negara pada Perguruan Tinggi Negeri Berbadan Hukum (PTN-BH) di Indonesia Khairani Khairani; Gusminarti Gusminarti; Qurratul Hilma
Proceedings Series on Social Sciences & Humanities Vol. 29 (2025): Prosiding Konferensi Nasional Ketenagakerjaan "Hukum Ketenagakerjaan dan Agenda Pemb
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v29i.2077

Abstract

Penelitian ini mengkaji model hubungan hukum antara pegawai non-Aparatur Sipil Negara (non-ASN) dengan Perguruan Tinggi Negeri Berbadan Hukum (PTN-BH) di Indonesia, dengan fokus pada bagaimana kerangka regulasi dan kebijakan kelembagaan memengaruhi kepastian kerja, perlindungan hukum, dan stabilitas masa kerja mereka. Analisis diarahkan pada regulasi utama seperti Undang-Undang Pendidikan Tinggi, Undang-Undang Aparatur Sipil Negara, dan Undang-Undang Ketenagakerjaan, serta pemetaan praktik hubungan kerja di berbagai PTN-BH untuk melihat variasi implementasinya terhadap job security pegawai non-ASN. Penelitian menggunakan metode yuridis-empiris melalui pendekatan normatif dan sosiologis. Data primer dihimpun melalui wawancara mendalam dan kuesioner kepada manajemen PTN-BH, pegawai non-ASN, dan regulator, sedangkan data sekunder diperoleh dari studi literatur dan analisis peraturan perundang-undangan. Tahapan penelitian meliputi identifikasi masalah, kajian teori dan regulasi, pengumpulan data, analisis, perumusan model hubungan hukum, serta penyusunan rekomendasi kebijakan. Hasil penelitian menunjukkan bahwa status kepegawaian non-ASN pada PTN-BH umumnya diatur melalui Peraturan Pemerintah khusus masing-masing PTN-BH dan diturunkan dalam peraturan rektor. Pengangkatan pegawai dilakukan melalui Keputusan Rektor atau Dekan dengan konsekuensi kepegawaian berada di bawah tanggung jawab pimpinan PTN-BH. Terdapat variasi praktik hubungan kerja antar-PTN-BH yang berdampak pada tingkat kepastian masa kerja pegawai non-ASN. Penelitian ini selaras dengan Peta Jalan Penelitian Universitas Andalas 2020–2024, terutama dalam bidang hukum dan kebijakan publik terkait otonomi perguruan tinggi serta perlindungan tenaga kerja pendidikan. Luaran penelitian mencakup artikel ilmiah terakreditasi, model hubungan kerja ideal, dan rekomendasi kebijakan penguatan perlindungan hukum serta stabilitas masa kerja pegawai non-ASN.
Co-Authors Agung Eka Mulya Dharma Ahmad Iffan Alfi Thoriq Al Hasan Anton Rosari Aprizon Zuhdi Argi Putra Finalo Aria Zurnetti, Aria ARIZAL, HENDRIKO Ashfihani Basnur Azmi Fendri Candra Feri Caniago Darnis Darnis Delfiyanti Delfiyanti Efendi, Roni Elwi Danil Engga Lift Irwanto Fadhilah Sabri Fajri Kurniawan Fengki Andreas Gusminarti Gusminarti, Gusminarti Harry Ismaryadi Hendria Fithrina Hengki Andora Hengky Andora Hidayati Fitri Kasmuri Selamat Khairina Khairina Maudyta Putri Oktyawati Muhammad Qadri Nora Aisa Nurul Astri Haliza Okky Afrianto Puti Sari Mayang Qurratul Hilma Rezi Yosrialde Putra Rifqi Afif Roni Efendi Roni Efendi Saufa Atika Ulya Sherly Mutya Sirieli Bawamenewi Siska Elvandari Sri Arnetti Syofiarti Theo Satria D Trie Rahmi Gettari Trisanti Trisanti Wetria Fauzi Yasniwati, Yasniwati Yeni Nel Ikhwan Yudha Prasetyanov Yulia Susanti Yuslim Yuslim Yuslim Yuslim Yuslim Yussy A. Mannas