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Articles

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.
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 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.
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.
Juridical Implications Of Child Series Marriage In Pohuwato: Uncertainty Of The Status Of Mother And Child In The Indonesian Legal System Mohamad, Dhea Putri; Kasim, Nur Mohamad; Elfikri, Nurul Fazri
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.446

Abstract

This study aims to analyze the legal implications of the implementation of unregistered marriage in the context of child marriage on the legal status of mothers and children, and how it impacts the fulfillment of their civil rights in the legal system in Indonesia. The practice of unregistered marriage carried out by underage couples is still widespread in various regions, including in Pohuwato Timur Village, Marisa District, Pohuwato Regency, Gorontalo Province. Although religiously the marriage is considered valid, according to state law, a marriage without official registration does not have binding legal force. As a result, women who are married unregistered are not officially recognized as wives, and children born from the marriage only have a civil relationship with their mothers, as regulated in Article 43 of Law No. 16 of 2019 concerning Marriage. This study uses an empirical legal research method with a qualitative approach. Data were obtained through interviews, field observations, and documentation of the community and government officials in Pohuwato Timur Village, and analyzed descriptively-qualitatively. The results of the study indicate that low legal awareness in society, economic limitations, and geographical barriers are the main factors that encourage the practice of unregistered marriage among children. The legal implications are the uncertainty of the legal status of wives and children, as well as obstructed access to civil rights such as birth certificates, inheritance rights, and other legal protections. Strategic efforts are needed through legal education, ease of marriage dispensation and marriage confirmation procedures, and the active role of village governments and judicial institutions in ensuring protection for mothers and children from unregistered marriage practices.
Deconstruction of the Purpose of Marriage in the Legal Perspective in Indonesia Hasan, Rifal; Kasim, Nur Mohamad; Nanang Meiske Kamba, Sri
Estudiante Law Journal VOL. 7 No. 2 JUNE 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33756/eslaj.v7i2.31012

Abstract

The childfree phenomenon, which refers to the decision of couples not to have children despite being married, is increasingly growing in Indonesia, presenting challenges in both social and legal aspects. This study aims to examine the factors driving couples to choose the childfree lifestyle, including awareness of personal well-being, economic challenges, environmental consciousness, and health reasons. Additionally, this research seeks to explore the social views that still consider marriage without children as a failure, as well as how Indonesian law, particularly Law No. 1 of 1974 on Marriage, provides space for couples to choose whether or not to have children. The method used is a descriptive qualitative approach, with data collection through literature studies and in-depth interviews with couples who choose to live childfree, as well as legal practitioners. The results of the study show that while Indonesian law does not force married couples to have children, social pressure based on traditional norms still remains strong, perceiving marriage without children as a failure. However, as times progress, more couples are choosing the childfree path, and society, especially in major cities, is becoming more open to this choice. This research suggests that Indonesian law should be more inclusive in accommodating such life choices and educate society to better respect individual freedom in determining their own life path. The childfree phenomenon prompts further reflection on the meaning of family, happiness, and marriage in modern society.
Perlindungan Hukum Bagi Istri yang Tidak Nafkahi Menurut UU No. 16 Tahun 2019 Kupang, Frisca Melati; Kasim, Nur Mohamad; Kamba, Sri Nanang Meiske
Legal Standing : Jurnal Ilmu Hukum Vol 9, No 3 (2025): Legal Standing
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i3.11743

Abstract

Abstract This study aims to analyze the legal protection for a legitimate wife who does not receive maintenance within her marriage, specifically based on Law No. 16 of 2019 concerning Amendments to Law No. 1 of 1974 on Marriage. This research uses an empirical legal research method with a juridical-sociological approach. The research questions addressed in this study are: first, how is the legal protection for the legitimate wife’s right to maintenance in her marriage according to Law No. 16 of 2019, and second, what are the factors causing the failure to fulfill the wife’s maintenance rights within her marriage in Tombolango Village? Data was collected through interviews with relevant parties in the Tombolango Village community and by reviewing regulations such as the Marriage Law, the Law on the Elimination of Domestic Violence (PKDRT), and the Compilation of Islamic Law (KHI). The study found that although the law provides protection for the wife's right to maintenance, in practice, there are socio-economic and cultural factors that hinder the fulfillment of this right in Tombolango Village. Therefore, efforts to raise legal awareness in the community and increased oversight from authorities are necessary to protect women's rights in marriage.
The Implications for Consumer Protection Against Online Loans in the Spotlight of Civil Law Silvani Nur Rahmat Lukum; Nur Mohamad Kasim; Weny Almoravid Dungga
International Journal of Law, Crime and Justice Vol. 2 No. 2 (2025): June : International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v2i2.613

Abstract

Online lending has become an increasingly popular financial solution in Indonesia, providing easy access to funds for people who are not fully served by traditional financial institutions. Despite offering many conveniences, the rapid growth of online lending brings various risks, such as the rise of illegal online loans, high interest rates, and the potential misuse of users' personal data. This research aims to analyze consumer protection in online loan transactions, by reviewing existing regulations, such as Law No. 8/1999 on Consumer Protection, OJK Regulation No. 77/Pojk.01/2016, and the Electronic Information and Transaction Law (ITE Law). This research uses a normative legal research method with a statutory approach that prioritizes legal materials in the form of laws and regulations as the main reference. Data collection techniques are carried out through library research, analyzing relevant regulations and related literature. The results show that although these regulations already exist, the implementation of supervision and law enforcement is still weak, resulting in many violations harming consumers. Stricter supervision from OJK, strict sanctions against illegal fintech providers, and increased education to the public about their rights as consumers are needed. With more effective supervision and clearer regulations, it is hoped that the online lending industry can develop healthily and provide benefits without harming consumers.
The Rights of Children from Unregistered Marriages: Between Certainty and the Practice of Protection Pantui, Darwin; Kasim, Nur Mohamad; Dungga, Weny Almoravid
Hang Tuah Law Journal VOLUME 9 ISSUE 1, APRIL 2025
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v9i1.284

Abstract

This study aims to analyze efforts to fulfill children's rights a decade after the Constitutional Court Decision No. 46/PUU-VIII/2010, focusing on the practice of protecting the rights of children born from unregistered marriages, reflecting legal certainty. The methodology used in this research is normative research with a legislative approach and case approach, utilizing primary and secondary legal materials as the main sources of analysis. The results show that Constitutional Court Decision No. 46/PUU-VIII/2010 provides a crucial legal foundation in guaranteeing the rights of children born from unregistered marriages, creating clearer recognition and legal status for these children. Furthermore, the decision opened the possibility for children born from unregistered marriages to request a legal determination through the court system under the Supreme Court's jurisdiction. This study also highlights the alignment between the Constitutional Court Decision and the establishment of other judicial bodies, emphasizing the importance of legal certainty for children born from unregistered marriages, ensuring that they can live, grow, and develop with legally recognized rights.
Analisis Hukum Terkait Kebiasaan Perjodohan Suku Ta’a Dalam Perspektif Undang-Undang No 16 Tahun 2019 Pasal 7 Ayat 1 Al-Hadad, Monalisa; Kasim, Nur Mohamad; Bakung, Dolot Alhasni
Legalita Vol 7 No 1 (2025): Jurnal Hukum Legalita
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/legalita.v7i1.1699

Abstract

Penelitian ini menganalisis tradisi perjodohan dalam komunitas etnis Ta’a di Desa Bangkagi dalam perspektif Undang-Undang Nomor 16 Tahun 2019, khususnya Pasal 7 Ayat 1 yang mengatur batas usia minimal perkawinan. Perjodohan merupakan praktik yang telah berlangsung lama dalam masyarakat Ta’a dan sering dilakukan untuk mempertahankan status sosial, kekayaan, serta garis keturunan keluarga. Namun, praktik ini kerap mengarah pada pernikahan di bawah umur, yang bertentangan dengan hukum perkawinan di Indonesia yang menetapkan bahwa baik pria maupun wanita harus berusia minimal 19 tahun untuk menikah. Dengan menggunakan pendekatan penelitian hukum empiriS, dengan teknik pengumpulan data melalui wawancara mendalam dengan tokoh masyarakat, orang tua di Desa Bangkagi. Hasil Penelitian ini menyoroti kesenjangan antara praktik adat dan hukum nasional, serta menekankan perlunya kesadaran hukum dan penegakan aturan untuk mencegah pernikahan dini. Selain itu, penelitian ini merekomendasikan upaya edukasi dan intervensi hukum guna memastikan bahwa hak anak dan kesetaraan gender dapat ditegakkan dalam komunitas tradisional seperti masyarakat Ta’a. Kata Kunci : Perjodohan, Masyarakat Etnis Ta’a, Pernikahan,
Co-Authors Abd. Malik Amrullah Karim Abdjul, Mohammad Fajar Acub Umar, Novel Adam, Nisrina M. 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 Anwar, Widyana Mareta Ardhana, Adnan Septian Arwin Dunggio Asmara, Ayu Asna Aneta Astuti Lauris Azzahra Audina Tangahu Bagus Wicaksono 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 Hamdan Ladiku 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 Lisnawati W. Badu Lusi Margareth Tijow Mamu, Karlin Z Mandjo, Julius T. Margaretha Husain Maskun Megiani, Ni Made Mellisa Towadi Miftahuljannah Sidik Miftahuljannah Sidik Moh. Fadlan Wahidji 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 Nadya Asriyani Sjahrain Nanang Meiske Kamba , Sri Nasrudin Nasrudin Naswar, Naswar Nirwan Junus Nisrina M. Adam Normiati, N Novel Acub Umar 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 Rahim , Erman I. 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 Mutmaina Suci Lasri Isra 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 Wahyudin Radjak 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