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Journal : Damhil Law Journal

The Principle of Simplicity in Corporate Income Tax In Indonesia Husen, Yusuf; Wantu, Fence M.; Kasim, Nur Mohamad
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.26 KB) | DOI: 10.56591/dlj.v1i1.638

Abstract

This study aims to find out the simplicity of corporate income tax collection regulation in Indonesia's general provisions of taxation. This study uses normative research methods using a legal approach. This study was reviewed with primary and secondary legal material sources. The data analysis techniques used are the analysis of legal interpretation or interpretation of the law. The results showed that Law No. 36 of 2008 on the Fourth Amendment to Law No. 7 of 1983 on Income Tax regulates corporate tax and permanent establishment using a single rate with a tax collection percentage of 22%. This arrangement makes tax collection simpler because it uses only one layer of the same rate and makes corporate income tax in Indonesia more competitive.
Illegal Fintech Lending (Review of Financial Services Authority Regulation Number: 77/Financial Services Authority.01/2016) Ardhana, Adnan Septian; Kasim, Nur Mohamad
Damhil Law Journal Volume 2 Issue 1 2022
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.758 KB) | DOI: 10.56591/dlj.v1i1.1749

Abstract

This study discusses the effectiveness of the application of the OJK Number: 77 / POJK.01/2016 concerning Information Technology-Based Money Lending Services. This study uses normative juridical research (normative law research). Normative juridical research refers to legal norms contained in legislation, Court decisions, legal theory and scholar's opinions and norms that exist in society. The approach used in the study is a normative juridical approach, then the approach taken in this paper is the approach to legislation, case approach and conceptual approach. In the study concluded that there are five (5) factors that cause the ineffectiveness of the application of this regulation are as follows; 1). Legal factors; 2). Law enforcement Factors; 3). Factors of law enforcement means; 4). Community factors; 5). Cultural factors.
Underage Marriage Review Post Latest Marriage Law Abdjul, Mohammad Fajar; Kasim, Nur Mohamad; Ismail, Dian Ekawaty
Damhil Law Journal Volume 3 Issue 1 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.045 KB) | DOI: 10.56591/dlj.v3i1.1856

Abstract

The purpose of this study is to find out about underage marriages after the enactment of the latest marriage law and see how effective the enforcement of the law is and what efforts have been made by the Office of religious affairs against the latest law, which discusses the existence of underage marriages. The research method used is normative, with the statute and contextual approaches. The results of the study show that underage marriages after the entry into force of Law number 16 of 2019 are allowed on the condition that they request a letter of dispensation and are accompanied by urgent reasons and also include supporting evidence and the effectiveness of the latest marriage law in Pohuwato Regency it can be considered ineffective and requires in-depth evaluation because of the high number of underage marriages. Because of this, the Office Of Religious Affairs of Marisa district continues to conduct outreach related to the enforcement of marriage under the law, as regulated in the latest marriage regulations. The government is expected to revise law no. Married even though he is underage, not only in Article 7 paragraph (2), which says the parties' parents can ask the court for dispensation with urgent reasons accompanied by evidence.
The Political Party's Transparency in Financial Assistance Management by Law Number 2 of 2011 on Political Parties Piyo, Sofyan; Kasim, Nur Mohamad; Wirasaputri, Nina Merantie
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.069 KB) | DOI: 10.56591/dlj.v1i1.631

Abstract

This research affords an analysis of political party's transparency in financial assistance management in political parties from the regional budget in Gorontalo District. This research is carried out in five political parties with the most seats in the Regional Representative Council in Gorontalo District, i.e., Golongan Karya party, Demokrat Indonesia Perjuangan party, Amanat Nasional party, Nasional Demokrat party, and Demokrat party. This is empirical research. Results demonstrate that the political parties do not apply transparency in managing financial assistance from the regional budget.
The Implementation of Contantia Justitia in Religious Courts During the COVID-19 Pandemic Putra, Muhammad Yusuf; Puluhulawa, Fenty U.; Kasim, Nur Mohamad
Damhil Law Journal Volume 3 Issue 2 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56591/dlj.v3i2.1945

Abstract

This study aims to examine the Implementation of E-Court during the COVID-19 Pandemic as a Support for the Contante Justitie Principle in the Religious Courts. This type of research is empirical legal research, which uses a qualitative approach method, with Primary Data sources obtained directly. The results showed that the implementation of the Electronic Justice System (E-Court) during the Covid-19 Pandemic at the Gorontalo Class 1A Religious Court was comprehensively in accordance with the principles of Contantia Justitia or simple, fast and low cost justice, because it had been implemented from the time of receipt and registration of cases to the reading of case decisions carried out electronically using online applications that had been officially developed by the Supreme Court such as e-Filling (case registration), e-Payment (case fee), e-Summons (Summons of Parties), e-Litigation (trial), e-Copy (Copy of Decision), and e-Sign (Signature), and supported by online communication channel applications such as zoom cloud meeting, google meet, email, and even telephone lines.
The Consequences of Sex Recession in Indonesian Marriage Law Perspective Zakaria, Nursusilawati; Kasim, Nur Mohamad; Towadi, Mellisa
Damhil Law Journal Volume 4 Issue 1 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56591/dlj.v4i1.2402

Abstract

This article aims to find out and describe the legal consequences of the sex recession in Indonesia from the perspective of marriage law. The research method used in this study is the normative research method with a literature study approach. The results of this study indicate that marriage recession is a phenomenon and is a necessity in marriage law in Indonesia. When referring to the legal basis of marriage and in the compilation of Islamic law, there is no prohibition on delaying marriage based on the reasons for one's self-development. However, this will impact the legal condition of marriage in Indonesia in the future. Referring to the marriage law and the compilation of Islamic law, the term postponement of marriage is not explicitly mentioned. It is more about preventing marriage. In the Marriage Law, the Prevention of Marriage is regulated in III, which consists of Article 13 to Article 21. Meanwhile, in the compilation of Islamic law, marriage prevention is regulated in Chapter X, divided from Article 60 to Article 69.
Child Cohabitation in the Grip of Patriarchy: Between Cultural Normalization and Legal Void Kamba, Sri Nanang Meiske; Kasim, Nur Mohamad; Mustika, Waode
Damhil Law Journal Volume 5 Issue 2 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56591/dlj.v1i1.2774

Abstract

This study aims to examine the positive legal void in responding to the practice of child cohabitation in Indonesia and analyze the role of the patriarchal system in worsening the weak protection of children, especially girls. Using a juridical-normative method with a qualitative approach, this study examines national laws and regulations, international conventions, and critical legal literature to uncover structural inequalities in regulations. The results of the analysis show that child cohabitation is a form of covert sexual exploitation that has been allowed to take place in the social space without legal certainty due to legal-formalistic views and the dominance of patriarchal cultural norms. The state has failed to carry out its constitutional mandate in guaranteeing children's rights to protection, health, education, and self-development. Therefore, progressive legal reform, based on gender justice and based on the principles  of the best interest of the child and maqasid al-shariah is needed as an urgent step to ensure comprehensive and transformative legal protection for Indonesian children.
Co-Authors Abd. Malik Amrullah Karim Abdjul, Mohammad Fajar Acub Umar, Novel Adistia R. Nur AH. Asari Taufiqurrohman Ahmad Ahmad Ahmad Ahmad Ahmad Fauzan Akbar Hidayatullah Daud Al-Hadad, Monalisa Aldi D. Butudoka Ali, Safitri Amili, Nur Azmi Kurnia Andi Frezky Saputra Ilham Dwijayana Ardhana, Adnan Septian Arwin Dunggio Asmara, Ayu Asna Aneta Astuti Lauris Azzahra Audina Tangahu Bagus Wicaksono Bakun, Dolot Alhasni Bango, Fikran S Dian Ekawaty Ismail Djenaan, Fildzah Muzdalifah Dolot Alhasni Bakung Duke Arie Widagdo Dwi Apriliyani J Nusi Dwi Apriliyani J Nusi Dwi Hasrianty Ruchban Dwi Kasih Maharani Taib Dwi Kasih Maharani Taib Enry Muhamad Rizky Polontalo Erman I. Kasim Fajrily S. M. Lihawa, Juniar Fauzia S. Tuna Fence M Wantu Fenty U. puluhulawa Fibriyanti Karim Fitran Amrain Ginintu, Mohamad Irvan Fahrizal Glaidy Angelina Nayoan Gusniarjo Mokodompit Hasan, Rifal Husaeri Husen, Yusuf ikbal sulaiman Ilham Jafar Indra Saputra Daud Irma Suryani Itra Saleh Jafar, Ilham Johan Jasin Julius T. Madjo Julius T. Mandjo Juniar Fajrily S. M. Lihawa Juniar Sidiki Kupang, Frisca Melati Lahay, Nadela Ramadhanty Caesarani Lebie, Romansyah Fitra Lisnawati W. Badu Lusi Margareth Tijow Mamu, Karlin Z Mandjo, Julius T. Margaretha Husain Maskun Megiani, Ni Made Mellisa Towadi Miftahuljannah Sidik Miftahuljannah Sidik Mohamad Hidayat Muhtar Mohamad Irvan Fahrizal Ginintu Mohamad Taufiq Zulfikar Sarson Mohamad, Dhea Putri Mohammad Taufik Zulfikar Sarson Mokodompit, Gusniarjo Mokodompit, Gusniarjo Mue, Mohamad Apriyanto Muh Nizar Zulmi Muhamad Khairun Kurniawan Kadir Muhammad Arief Tungkagi Musa, Dela Kartika Mutia Cherawaty Thalib Nanang Meiske Kamba , Sri Nasrudin Nasrudin Naswar, Naswar Nirwan Junus Nisrina M. Adam Normiati, N Novendri M Nggilu Nurul Amalia Syahrullah Yulianto Nurul Fazri Elfikri Nuvazria Achir Pakaya, Siti Nuraisyah Palilati, Nur Fika Paneo, Fadhilah Fauziah K. Pantui, Darwin Patamani, Nurwahida H. Prala Ney Putra, Muhammad Yusuf Putri Amaliah Baderung Ridwan Dilapanga Risky Yanto Yunde Romansyah Fitra Lebie Rostuti Gau Rulan Pobi Rumawi Rumawi Rusli Rusli Saiban S. Marzuki, Moh Salim Alidrus Samon, Siti Nurfadilla Sapiddin, Andi Syahwiah A Sarah Magfirah Daud Sazpah, Wahana Semiaji, Trubus Shalaysa Rahmadani Amana Fatiha Silvani Nur Rahmat Lukum Siska Yulia Chandra Eyato Siti Asifa Tahir Siti Hardianti Paramata Siti Mutia Suleman Siti Nur Magfirah A. Hudodo Siti Nur Magfirah A. Hudodo Sofyan Piyo Sofyan W.P Bempa, Sofyan W.P Sri Indriyanti Mahmud sri kamba SRI MULYANA LIHAWA Sri Nanang Meiske Kamba Supratman Supratman, Supratman Supriyadi A. Arief Susanti I. Botu Susanti I. Botu Suwitno Yutye Imran Syahir, Jumrah Syamsuddin, M. Yusuf Tinto Maulana Rahim Trubus Semiaji Trubus Semiaji Udin Hamim Umar, Mohamad Gusnal Waode Mustika Weny Almarovid Dungga Weny Almarovid Dungga Weny Almoravid Dungga Wirasaputri, Nina Merantie Yusuf, Asriwati I Zahra Yudith Dako Zakaria, Nursusilawati Zamroni Abdussamad Zulfikar Sarson, Mohamad Taufiq Zuriyati T. Deni