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All Journal Jurnal Notarius JURNAL MERCATORIA Iuris Studia: Jurnal Kajian Hukum NOMOI Law Review Jurnal Hukum Sehasen Locus Journal of Academic Literature Review Literacy : International Scientific Journals of Social, Education, Humanities
T. Keizerina Devi Azwar
Universitas Sumatera Utara
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Analisis Putusan dan Pertimbangan Hakim dalam Perkara Sengketa Merek antara Starbucks Corporation Melawan Sumatera Tobacco Trading Company: (Studi Putusan Makamah Agung Nomor 836 K/PDT.SUS-HKI/2022) Fathiya Al'Uzma; OK. Saidin; T. Keizerina Devi Azwar; Syarifah Lisa Andriati
Locus Journal of Academic Literature Review Volume 2 Issue 4 - April 2023
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v2i4.154

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis putusan dan pertimbangan hakim dalam perkara merek antara starbucks corporation melawan Sumatra Tobacco Trading Company, dikarenakan sengketa merek dalam putusan Mahkamah Agung Nomor 836 K/PDT.SUS-HKI/2022 tersebut, dimana Sumatra Tobacco Trading Company dalam putusan tersebut dinyatakan melakukan pendomplengan merek terkenal, padahal merek yang didaftarkan oleh Sumatra Tobacco Trading Company memiliki klasifikasi yang berbeda dengan merek milik starbucks. Penelitian ini merupakan penelitian yuridis normatif, dilakukan dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menyatakan bahwa Mahkamah Agung dalam putusan Nomor 836 K/Pdt.Sus-HKI/2022 menyatakan perbuatan Sumatra Tobacco Trading Company yang melakukan pendomplengan merek tidak berdasarkan itikad baik meskipun merek yang didaftarkan berbeda kelas.
IMPLIKASI HUKUM RAPAT UMUM PEMEGANG SAHAM TERKAIT JUAL BELI SAHAM YANG TIDAK SESUAI DENGAN UNDANG-UNDANG PERSEROAN TEBATAS Rahmi Pambpha Patresia M; T. Keizerina Devi Azwar; Rudy Haposan Siahaan; Detania Sukarja
Notarius Vol 2, No 2 (2023): Volume 2 Number 2 Oktober 2023
Publisher : Magister Kenotariatan UMSU

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Jual beli saham pada Perseroan Terbatas dilakukan sesuai dengan Perseroan Terbatas, Anggaran Dasar dapat mengatur persyaratan keharusan menawarkan terlebih dahulu kepada pemegang saham dengan klasifikasi tertentu atau pemegang saham lainnya, jual beli saham tersebut juga mempunyai keharusan disetujui oleh organ Perseroan Terbatas yaitu Rapat Umum Pemegang Saham. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa diawali dengan proses pemanggilan merujuk pada Pasal 81 UUPT. Mekanisme peralihan hak atas saham Perseroan Terbatas dengan jual beli, waris, maupun pelelangan, segala bentuk peralihan hak atas sahamnya wajib dilakukan dengan akta pemindahan. Pelaksanaan Rapat Umum Pemegang Saham Luar Biasa terkait jual beli saham Perseroan Terbatas, Rapat Umum Pemegang Saham Luar Biasa diawali dengan proses pemanggilan mengacu pada Pasal 82 UUPT. Ketidak sesuaian pelaksanaan Rapat Umum Pemegang Saham Luar Biasa terkait jual beli saham dengan adanya gugatan pada Pengadilan Tinggi, berimplikasi hukum batalnya akta PKR, seluruh RUPS termasuk perubahan Aaggaran Dasar Perseroan Terbatas. Kata kunci: implikasi, jual beli, saham, perseroan, terbatas
Analisis Yuridis Pengenaan Pajak Penghasilan Terhadap Yayasan di Bidang Pendidikan: (Studi Pada Yayasan Islamic Centre Sumatera Utara) Ardo Sirait; Budiman Ginting; T. Keizerina Devi Azwar; Utary Maharany Barus
Locus Journal of Academic Literature Review Volume 2 Issue 9 - September 2023
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v2i9.229

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis penerapan pengenaan pajak penghasilan Pada Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan, faktor-faktor apakah yang menghambat penerapan pengenaan pajak penghasilan Pada Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan, serta pelaksanaan pengelolaan sisa lebih yang diterima oleh yayasan berdasarkan Peraturan Menteri Keuangan Nomor 68 Tahun 2020 sebagai fasilitas perpajakan Oleh Yayasan Islamic Centre Sumatera Utara yang bergerak di bidang pendidikan. Penelitian menggunakan jenis penelitian hukum normatif, yang didukung dengan sumber data primer dan data sekunder, serta dilakukan analisis secara kualitatif. Hasil penelitian disimpulkan bahwa melalui kegiatan usaha yang dijalankannya, yayasan dapat memperoleh laba, sehingga penghasilan yang diperoleh yayasan melalui kegiatan usahanya merupakan objek PPh. Kendala terkait dengan pembayaran Uang SPP dari para siswa dan santri sering kali mengalami kendala waktu pembayaran yang disetorkan kepada pihak yayasan. Keterlambatan tersebut menyebabkan hambatan pada proses pembukuan terkait penghasilan yang akan disetorkan. Yayasan Islamic Centre Sumatera Utara telah melakukan pembangunan atas sarana dan prasarana berupa, pembangunan 2 gedung ruang kelas yang terdiri atas 6 dan 4 kelas, juga dipergunakan untuk perenovasian terhadap kamar mandi yang dipergunakan bagi para santri putra dan putri hingga perbaikan pagar yayasan, atas sisa lebih juga dipergunakan untuk pemasangan penyejuk udara, pada seluruh ruangan kelas, serta penambahan unit televisi sirkuit tertutup di lingkungan Yayasan Islamic Centre Sumatera Utara.
Cigarette Excise: Between State Revenue And Global Demands Carl Augustinus Hothinca Soutihon Tampub; Detania Sukarja; T. Keizerina Devi Azwar
JURNAL HUKUM SEHASEN Vol 10 No 1 (2024): April
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i1.5488

Abstract

One of the state revenues comes from excise tax, especially tobacco products, namely cigarettes. However, a breakthrough or certain steps are needed so that state revenue can be obtained optimally. Globalization has responded to the existence of excise, especially from cigarette products as a country's income. In addition, the law is also required to play a role in providing certainty, expediency and justice in terms of responding to the existence of excise tapes as a sign of payment of excise. Therefore, through this research, it will be described how the role of excise as state revenue and the development of cigarette excise in the global environment. Then, as a tool to test this scientific paper, it uses a type of juridical-normative research with a statutory approach. In addition, to enrich this research, primary data will be used from books, journals and so on and secondary data will be added as a complement to this research. The results of this study, the hope is based on the mechanisms owned by several countries, so that Indonesia can follow the pattern as a tangible form to increase more state revenue.
Between Global Competition and National Justice: The Legal Protection Dilemma in Indonesia T. Keizerina Devi Azwar; Utary Maharany Barus
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 3 No. 3 (2024): December : LITERACY : International Scientific Journals of Social, Education, H
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v3i3.3297

Abstract

This article examines Indonesia’s legal-protection dilemma amid intensifying global competition. Addressing a gap in prior literature that treats globalization’s legal effects descriptively, we evaluate the effectiveness of Indonesia’s legal protection through the lenses of legal certainty (Radbruch), distributive justice (Rawls), and institutional quality (North). Using a normative juridical method—statute, conceptual, and comparative approaches—our analysis of WTO-related disputes and domestic regulatory practice shows: First, persistent disharmony and overlap across trade, investment, and IPR regimes; Second, weak and uneven enforcement that erodes legal certainty; and Third, structural asymmetries in international fora impacting national justice goals. We propose targeted reforms: accelerated regulatory harmonization aligned with international commitments, capacity-building for trade-remedy and IPR enforcement, and calibrated safeguards for MSMEs within ASEAN and WTO frameworks. These steps reconcile competitiveness with national justice, strengthening Indonesia’s legal readiness in a globalized economy.
Economic Globalization and Legal Sovereignty: Who Owns Copyright in Indonesia? T. Keizerina Devi Azwar; Yati Sharfina Desiandri; Putri Rumondang Siagian
LITERACY : International Scientific Journals of Social, Education, Humanities Vol. 3 No. 2 (2024): August : International Scientific Journals of Social, Education, Humanities 
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/literacy.v3i2.3310

Abstract

Economic globalization has increasingly shaped the field of intellectual property rights (IPR), transforming copyright protection from a domestic matter into a strategic tool of global trade. Through international instruments such as the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPs) and the Berne Convention of 1886, universal copyright standards are enforced across jurisdictions. Yet this harmonization generates tension between international obligations and national legal sovereignty. This article employs a juridical-normative method with doctrinal, case study, and comparative approaches to examine these dynamics. The case of Auld Lang Syne illustrates how public domain works evolve into shared cultural heritage, while the dispute of Ahmad Dhani v. Once Mekel reveals persistent enforcement challenges in Indonesia. Comparative analysis of the United States, United Kingdom, Japan, and Indonesia demonstrates divergences in copyright duration, derivative work protection, and exceptions such as parody. The article argues that Indonesia must ground its response to globalization of IPR in Pancasila and the 1945 Constitution, thereby ensuring that national copyright law is not merely a passive rule taker within the global system but an active framework that safeguards cultural identity and national interests.
Co-Authors Ardo Sirait BUDIMAN GINTING Carl Augustinus Hothinca Soutihon Tampub Dedi Harianto Edy Ikhsan Erlinda Vivi Yusanti Faisal Akbar Faradila Harahap Fathiya Al'Uzma Idha Aprilyana Sembiring Jelly Leviza M. Ulul Azmi MAHMUL SIREGAR Melda Notaria Muhammad Yamin Lubis, Muhammad Yamin O.K Saidin OK. Saidin Prawira Kamila Putra Rizki Akbar Putri Rumondang Siagian Rahmi Pambpha Patresia M Rina Alamanda Nasution Rismawaty Rismawaty Rosnidar Sembiring Rudy Haposan Siahaan Satria Perdana Sukarja, Detania Sunarmi, Sunarmi Sutiarnoto Sutiarnoto Syarifah Lisa Andriati Utary Maharany Barus Yati Sharfina Desiandri Yefrizawati