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Zakat as a Deduction from Taxable Income (Effectiveness Study of Article 22 of Law on Zakat Management Number 23 of 2011 Banjarmasin City) Parman Komarudin; Yati Nurhayati; Muhammad Hendri Yanova; David Fuad Habibie; Khairul Anam
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 21 No. 1 (2022): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v21i1.2727

Abstract

This study aims to analyze Article 22 of Law on Zakat Management Number 23 of 2011, in which zakat paid to agencies/institutions authorized by the government can be deducted from taxable income in the city of Banjarmasin. The research method used is the sociology of law (socio-legal research) using an interdisciplinary approach between normative research aspects and a sociological approach that uses qualitative analysis. The result of the research is that in the practice of zakat as a deduction from taxable income, of course, zakat must be paid to an official body or institution that the government has approved. On this basis, the payment of zakat made by the taxpayer must be made to the agency or institution. Effectiveness of Article 22 of Law on Zakat Management Number 23 of 2011 concerning Zakat Management, there are several factors that do not affect and there are also several factors that do. There are 3 factors that do not affect the effectiveness of the regulation, namely the rule of law factor, the law enforcement factor, and the facility or facility factor. While the factors that affect the effectiveness of these regulations are community factors and cultural factors.
EMPLOYEES' LEGAL STATUS APPOINTED AS DIRECTORS THROUGH RUPS Yati Nurhayati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 001 (2023): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.3557

Abstract

Supreme Court Circular No. 1/2022 stipulates that employees or laborers are appointed directors in the same company through a General Meeting of Shareholders (RUPS) where the employment relationship with the company ends upon appointment as a director. This research aims to ascertain how the severance compensation components and their calculation are entitled to be received by employees appointed as directors through RUPS. This study employs the IRAC writing model, a legal writing technique with the structure of Issue, Rule, Application, and Conclusion. The research findings reveal that Government Regulation No. 35/2021 does not include provisions regarding severance compensation due to the reason of being appointed as a director, leading to a legal vacuum. It creates two possibilities in practice. On the one hand, in cases where an employee resigns from their position to subsequently be appointed as a director, the calculation of compensation for the resignation is applied. On the other hand, companies can establish an internal policy governing severance and compensation calculation mechanisms for employees appointed as directors following best practices. The compensation calculation should consider that it is more than x0.5 because there is no loss or breach, but not exceeding x1.75. After all, the employee does not retire, and the termination of the employment relationship does not result in a complete separation, as the employee continues to work and receives income and benefits from the same company.
A REVIEW ON RAWLS THEORY OF JUSTICE M.Yasir Said; Yati Nurhayati
International Journal of Law, Environment, and Natural Resources Vol. 1 No. 1 (2021): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v1i1.7

Abstract

Justice is an abstract idea and understanding the core concept of various types of justice will help scholars, lawyers and law enforcement to develop and use the theory for legislative drafting, judicial review, case review, in court defense, and legal research and writing. In this paper we discussed the essence of Rawls Justice, the implication and compared it to other theories of justice. Therefore this paper will focused on examining and reviewing John Rawls idea of Justice and how to implement it in society. The method used in this study is doctrinal legal research. The result of this study while we discussed that the three Rawls principles cannot be realized together because one principle collides with another. Rawls prioritizes that the principle of the equal liberty which is lexically maximized precedes the second and third principles. However we believe Justice as Fairness in action should not mean that there is equality but rather emphasizes the concept of balance for the law in providing justice.
JURIDICAL REVIEW OF COMMERCIAL USE OF SONG CREATIONS IN RESTAURANTS/CAFES IN THE GOVERNMENT REGULATION NO. 56 OF 2021 ON SONG COPYRIGHT ROYALTIES AND/OR MUSIC Yati Nurhayati; Christine Vina Siangli Putri; Muhammad Aini
International Journal of Law, Environment, and Natural Resources Vol. 1 No. 2 (2021): October Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v1i2.19

Abstract

Copyright is a part of intellectual property rights as a result of one's thoughts. Songs are a part of a copyright’s type that has received legal protection from acts harming the songwriter as stipulated in Law No. 28 of 2014 concerning Copyright. Everyone or a business activity such as a restaurant/café is allowed to use a song from a songwriter commercially in public service provided that it meets the specified requirements and mechanisms and the royalties are paid. However, based on the juridical-normative review, both Law No. 28 of 2014 and Government Regulation No. 56 of 2021 do not explain the understanding of commercial use of songs and regarding royalty payment procedures, this issue certainly requires legal certainty. The results showed that First, Government Regulation No. 56 of 2021 has determined the commercial use of songs in public services. But it does not specify and explain the purpose of commercial use of songs in public service, it needs to be clearly regulated for legal certainty. Second, Government Regulation No. 56 of 2021 has determined that everyone, singing songs commercially in public service, must pay royalties. But it is not specified about royalty payment procedures, this needs to be clearly regulated for legal certainty. This research aims to find out how to use songs commercially in Government Regulation No. 56 of 2021 regarding Song copyright royalties and/or music, how to pay royalties based on procedures for the commercial use of songwriting in Government Regulation No. 56 of 2021 concerning Song and/or Music Copyright Royalties. This research used normative legal research – research on secondary data comprising primary, secondary and tertiary legal materials collected through literature review.
Breach of Contract: A Comparison Between Indonesian and Malaysian Contract Law Yati Nurhayati; Mohd Zamre Mohd Zahir; Muhammad Hatta; Muhammad Hendri Yanova; Parman Komarudin
International Journal of Law, Environment, and Natural Resources Vol. 2 No. 1 (2022): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v2i1.21

Abstract

The purpose of this research study aims to dissect the concept of Breach of contract in the civil law of two countries between Indonesia and Malaysia. As a country that has a different legal system but also recognizes Breach of contract or breaking promises in civil relations. In this research method, the type of research that the author uses is normative research. The nature of the research in this paper is the nature of comparative descriptive research. The approach used in this legal research is the statute approach, and the conceptual approach. The results of the study found that the Breach of contract in Indonesian civil law. This is a deviant act committed by one of the parties to the agreement from what was previously agreed without coercion which can result in losses for the opposing party and default in civil law in Malaysia as regulated in the 1950 Contract Law which is called Contract impossibility, a contract may be terminated. If the contracting parties fail to carry out the responsibilities contained in the contract.
Regulatory Analysis Digital Markets Act (Dma) European Union In Business Competition Yati Nurhayati
International Journal of Law, Environment, and Natural Resources Vol. 3 No. 1 (2023): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v3i1.46

Abstract

this research aims to analyze the concept of the Business Competition Digital Markets Act (DMA) European Union and analyse the regulation affecting Digital Markets Act (DMA) EU to the digital market. The science of law will have authority and strength if it is integral in ontological, epistemological, and axiological aspects. Normative legal research has the characteristics of library research. The results of this study showThe combination of these three factors to win the competition to win the hearts of consumers can be obtained through innovation, application of the right technology, and managerial ability to direct company resources in winning the competition. In response, the European Commission recently published a proposal for a Digital Markets Act to complement existing competition policy tools through mandatory from before for platforms. Both consumers and companies should benefit from digital markets. However, it may backfire if there are no clear boundaries to follow.
A REVIEW ON RAWLS THEORY OF JUSTICE Said, M.Yasir; Nurhayati, Yati
International Journal of Law, Environment, and Natural Resources Vol. 1 No. 1 (2021): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v1i1.7

Abstract

Justice is an abstract idea and understanding the core concept of various types of justice will help scholars, lawyers and law enforcement to develop and use the theory for legislative drafting, judicial review, case review, in court defense, and legal research and writing. In this paper we discussed the essence of Rawls Justice, the implication and compared it to other theories of justice. Therefore this paper will focused on examining and reviewing John Rawls idea of Justice and how to implement it in society. The method used in this study is doctrinal legal research. The result of this study while we discussed that the three Rawls principles cannot be realized together because one principle collides with another. Rawls prioritizes that the principle of the equal liberty which is lexically maximized precedes the second and third principles. However we believe Justice as Fairness in action should not mean that there is equality but rather emphasizes the concept of balance for the law in providing justice.
JURIDICAL REVIEW OF COMMERCIAL USE OF SONG CREATIONS IN RESTAURANTS/CAFES IN THE GOVERNMENT REGULATION NO. 56 OF 2021 ON SONG COPYRIGHT ROYALTIES AND/OR MUSIC Nurhayati, Yati; Siangli Putri, Christine Vina; Aini, Muhammad
International Journal of Law, Environment, and Natural Resources Vol. 1 No. 2 (2021): October Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v1i2.19

Abstract

Copyright is a part of intellectual property rights as a result of one's thoughts. Songs are a part of a copyright’s type that has received legal protection from acts harming the songwriter as stipulated in Law No. 28 of 2014 concerning Copyright. Everyone or a business activity such as a restaurant/café is allowed to use a song from a songwriter commercially in public service provided that it meets the specified requirements and mechanisms and the royalties are paid. However, based on the juridical-normative review, both Law No. 28 of 2014 and Government Regulation No. 56 of 2021 do not explain the understanding of commercial use of songs and regarding royalty payment procedures, this issue certainly requires legal certainty. The results showed that First, Government Regulation No. 56 of 2021 has determined the commercial use of songs in public services. But it does not specify and explain the purpose of commercial use of songs in public service, it needs to be clearly regulated for legal certainty. Second, Government Regulation No. 56 of 2021 has determined that everyone, singing songs commercially in public service, must pay royalties. But it is not specified about royalty payment procedures, this needs to be clearly regulated for legal certainty. This research aims to find out how to use songs commercially in Government Regulation No. 56 of 2021 regarding Song copyright royalties and/or music, how to pay royalties based on procedures for the commercial use of songwriting in Government Regulation No. 56 of 2021 concerning Song and/or Music Copyright Royalties. This research used normative legal research – research on secondary data comprising primary, secondary and tertiary legal materials collected through literature review.
Breach of Contract: A Comparison Between Indonesian and Malaysian Contract Law Nurhayati, Yati; Mohd Zahir, Mohd Zamre; Hatta, Muhammad; Yanova, Muhammad Hendri; Komarudin, Parman
International Journal of Law, Environment, and Natural Resources Vol. 2 No. 1 (2022): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v2i1.21

Abstract

The purpose of this research study aims to dissect the concept of Breach of contract in the civil law of two countries between Indonesia and Malaysia. As a country that has a different legal system but also recognizes Breach of contract or breaking promises in civil relations. In this research method, the type of research that the author uses is normative research. The nature of the research in this paper is the nature of comparative descriptive research. The approach used in this legal research is the statute approach, and the conceptual approach. The results of the study found that the Breach of contract in Indonesian civil law. This is a deviant act committed by one of the parties to the agreement from what was previously agreed without coercion which can result in losses for the opposing party and default in civil law in Malaysia as regulated in the 1950 Contract Law which is called Contract impossibility, a contract may be terminated. If the contracting parties fail to carry out the responsibilities contained in the contract.
Regulatory Analysis Digital Markets Act (Dma) European Union In Business Competition Nurhayati, Yati
International Journal of Law, Environment, and Natural Resources Vol. 3 No. 1 (2023): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v3i1.46

Abstract

this research aims to analyze the concept of the Business Competition Digital Markets Act (DMA) European Union and analyse the regulation affecting Digital Markets Act (DMA) EU to the digital market. The science of law will have authority and strength if it is integral in ontological, epistemological, and axiological aspects. Normative legal research has the characteristics of library research. The results of this study showThe combination of these three factors to win the competition to win the hearts of consumers can be obtained through innovation, application of the right technology, and managerial ability to direct company resources in winning the competition. In response, the European Commission recently published a proposal for a Digital Markets Act to complement existing competition policy tools through mandatory from before for platforms. Both consumers and companies should benefit from digital markets. However, it may backfire if there are no clear boundaries to follow.
Co-Authors Abdul Halim Barkatullah Abdul Wahab Adam Jehan Afrida Zahira Agus Hermawan Agus Wahyuddin Akhmad Hulaify Ali Mujahidin Amalia Asikin, Nida Anggraeni, Sinta Ayu Apriliani, Purwandyarti Ari Susetyadi Ari Susetyadi, Ari Arifah Rahayu Aryani, Wiwik Dyah Ateng Supriyatna Athalaric Ghalib Pradana Ayu Rissa Atika Bibin Rubini Chiquita Andina Putri Christine Vina Siangli Putri Christine Vina Siangli Putri Siangli Putri Cut Khairunnisa David Fuad Habibie Dewina, Meran Diana Setiawati Endang Komara Gina Supratman, Sherly Hafizatuzahra Hafizatuzahra Hanafi Hanafi Hanafi Ramsi Hasanah, Eneng Erna Hasrina Rahma hilmi, risma fuziatul Ifrani Ifrani Ifrani Ifrani, Ifrani Ihsan Ihsan Indarini Dwi Pursitasari Indra Kurniawan Inggrid Dirgahayu Istiana Istiana Iwan Lesmana Iwan Riswandie Khairul Anam M Yasir Said M. Febry Saputra M. Yasir Said M. Yasir Said M.Yasir Said M.Yasir Said Maghdalina Maghdalina Martine Flipse Miftah Ulumuddin Tsani Mohammed Sayah S. Eljohani Mohd Zahir, Mohd Zamre Mohd Zamre Mohd Zahir Mohd Zamre Mohd Zahir Muhammad Aini Muhammad Akbar Ridho Muhammad Hatta Muhammad Hendri Yanova Muhammad Ziyan Maulani Mukti Fajar Mukti Fajar ND Munajah Munajah Munajah Munajah Munajah, Munajah MUTHIA SEPTARINA Muthia Septarina Muthia Septarina Nadia Nadia NAFIQOH, HENI Nahdhah Nahdhah Nida Amalia Asikin Noorsyaidah Noorsyaidah Nur Intan Hayati Husnul Khotimah Parman Komarudin Pradana, Athalaric Ghalib Qadarsih, Siti Muldiah Rachmat Ismaya, Rachmat Rahmatul Huda, Rahmatul Ramadhan, Muhamad Alfri Ramalinggam Rajamanickam Ramdani, Hisworo Restu Aji Alamsyah Rida Mega Firdaus rina Auliana Rina Auliana Rinny Rinny Riyan Febriyana Rohaeni, Reni Said, M Yasir Said, M.Yasir Salamiah Salamiah Septarina, Muthia Sherly Ghina Supratman Sherly Gina Supratman Siangli Putri, Christine Vina Sudiyono Sudiyono supratman, sherly gina Tengku Noor Azira Tengku Zainudin Wahfiudin, Yuda Windayani, Neneng Yera Alvira Natanshia Yoga Saputra Yudit Aditiya Putra Yuke Sri Rizki Yuny Ernawati Zulvia, Evi