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IDEAL ELECTRONIC CONTRACT MODEL AS A FORM OF E-COMMERCE DISPUTES SETTLEMENT Andi Aina Ilmih; A Zulkarnain
Jurnal Pembaharuan Hukum Vol 6, No 1 (2019): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v6i1.4463

Abstract

This study focuses on electronic contracts in the Indonesian Home Credits Financing Institution by analyzing the effect of electronic contracts on electronic transactions in Indonesia. Then find the ideal model of electronic contracts as a form of e-commerce legal dispute resolution. This study uses normative legal research methods, with a legal approach and a conceptual approach. Based on the research that has been done, the influence of electronic contracts in electronic transactions (e-commerce) in Indonesia has brought about major changes by changing the model of non-electronic (conventional) commercial transactions into electronic (modern) transactions and inspiring online dispute resolution. Then the ideal model of electronic contracts as a form of e-commerce legal dispute resolution in Indonesia, must contain 10 important things in the e-contract clause namely: 1. Freedom of Contract; 2). Offers and Receipts; 3). Good intention; 4). Use of Terms; 5). Risk Transfer; 6). Please Loss; (7). Emergencies; 8). Changing Contracts; 9). Termination reasons; 10). Choice of Law and Dispute Resolution online, as stated in the e-contract of Indonesian Home Credits.
THE LEGAL ANALYSIS AND THE IMPACT OF NOT DELETING OLD DATA IN INFORMATION SYSTEMS OF CREDIT PROGRAM ON KUR FINANCING FOR MICRO, SMALL AND MEDIUM ENTERPRISES Andi Aina Ilmih; A. Zulkarnain; Kami Hartono
Jurnal Pembaharuan Hukum Vol 9, No 2 (2022): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v9i2.24411

Abstract

This study focuses on the importance of deleting data from the Program Credit Information System for People's Business Credit for MSME customers who have paid off their financing and re-apply for People's Business Credit facilities financing facility assistance from the government, by analyzing legal policies that regulate People's Business Credit facilities financing through Program Credit Information System in Indonesia and knowing the impact of not deleting Program Credit Information System data on People's Business Credit financing for MSME customers in Semarang Syari’ah Banking. This research uses empirical legal research method, with descriptive-analytical method. Based on the research that has been done, the legal arrangements and policies for People's Business Credit financing through Program Credit Information System in Islamic Banking are regulated in the Coordinating Minister for Economic Affairs Regulation Number 2 of 2021 concerning the Second Amendment to the Coordinating Minister for Economic Affairs Regulations Number 8 of 2019 concerning Guidelines for the Implementation of People's Business Credit; and the Coordinating Minister for Economic Affairs Regulations Number 3 of 2021 concerning the Fourth Amendment to the Coordinating Minister for Economic Affairs Regulations Number 6 of 2020 concerning Special Treatment of People's Business Credit facilities during the Covid-19 Pandemic. The impact of not deleting Program Credit Information System data for People's Business Credit financing customers for MSME actors in Islamic Banking includes positive and negative impacts. The positive impact is the existence of a data base for MSME actors as customers of People's Business Credit Financing at Program Credit Information System, becoming a guideline or benchmark for banks in distributing People's Business Credit facilities and the negative impact is the existence of a People's Business Credit financing database for MSME actors who pay off their financing if it is still listed in Program Credit Information System as a digital track record of People's Business Credit financing for SMEs in other Islamic banking and can be an obstacle/obstacle in obtaining People's Business Credit facility assistance from the government.
Analisis Hukum Yayasan Pendidikan Tinggi Sebagai Wajib Pajak Penghasilan A. Zulkarnain
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1570

Abstract

This research focuses on the Legal Analysis of Higher Education Foundations as Income Tax Subjects. The research method employed is normative juridical with a conceptual, theoretical, legislative, and case approach. The data used consists of secondary data in the form of primary and secondary legal materials. The research results indicate that Higher Education Foundations now have legal certainty as Taxable Entity subjects, with obligations to Withhold, Deposit, and Report (3M) Article 21 Income Tax under Law No. 36/2008 for activities falling under Article 21 Income Tax, Article 4 paragraph (1), such as salaries/wages of teachers, allowances, honorariums paid to employees or participants, and other parties. Income received or obtained from business activities, work, or services, deduction of registration fees for new students, student tuition fees, etc.; Article 4 paragraph (2) gains from the utilization of foundation assets, etc.; Article 23 Income Tax on architectural services for the construction of foundation education buildings. These amounts are then deposited at the post office or bank designated by the Minister of Finance. Furthermore, Taxpayers, Tax Withholders, and Tax Reporters, if found in violation of tax regulations, will face sanctions, including Administrative Sanctions under Article 7 Paragraph 1 of Law No. 6 of 1983 concerning General Provisions and Taxation Procedures (Tax Law) for failure to report Tax Returns, Article 9 Paragraph 1 and 2a Tax Law for late payment or deposit of taxes to the state treasury; Article 13 Paragraph 1 Tax Law for underpayment of taxes for 5 consecutive years. Criminal Sanctions will be applied according to Article 39 Paragraph (1) Tax Law for negligence of tax withholders in providing withholding or collection proof.
The Essence of Ownership Rights of College Foundation in Social Justice Perspective A Zulkarnain
Kanun Jurnal Ilmu Hukum Vol 23, No 1 (2021): Vol. 23, No. 1, April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/kanun.v23i1.19054

Abstract

This research is based on the essence of the ownership rights of higher education foundations in the perspective of social justice. By looking at several facts related to ownership rights and institutions and their management. This research method is normative with a philosophical approach, laws, theories/concepts, and cases. The data used are secondary data in the form of primary and secondary legal materials. The results show that ownership rights to tertiary institutions are public/community ownership rights that are responsible for trust, not those of the founders, supervisors, administrators, and supervisors. The ownership rights of this foundation are pseudo or imperfect because it is only limited to the right to use or benefit from the existence of the higher education foundation. The ownership rights of the student community over foundations have implications for the management of foundations and universities with the foundation's obligation to provide academic services and economic assistance for underprivileged students.