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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Penelitian Pendidikan Indonesia
Joni Emirzon
Universitas Sriwijaya
Law, Crime, Criminology & Criminal Justice Other

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Mediation Regulation Re-Arrangement’s Efforts At The State Court Based On Confidential Principles As The Parties’ Protection Rika Destiny Sinaga; Joni Emirzon; Muhammad Syaifuddin
Fiat Justisia: Jurnal Ilmu Hukum Vol 16 No 2 (2022)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v16no2.2332

Abstract

Mediation has a confidentiality principle as an advantage that should be able to safeguard the reputation of the disputing parties. Still, mediation arrangements in district courts are influenced by the principle of open trial to the public, causing problems, which are; how is the confidentiality principle-based mediation arrangement in district courts in providing protection for the reputation of the party in the dispute and how efforts to reform mediation arrangements in court to realize the confidentiality principle in settlement of civil cases in district courts which is oriented towards legal protection of the reputation of the litigant by using normative legal research that uses primary, secondary and tertiary legal materials collected by document study and then analyzed using descriptive, comparative, evaluative and argumentative techniques. The conclusion is that the mediation procedure in court is regulated by the Supreme Court Regulation Number 02 of 2003 then replaced by the Supreme Court Regulation Number 01 of 2008. Finally, the Supreme Court Regulation Number 1 of 2016 has regulated the principle of confidentiality but has not fully regulated the principle of confidentiality so that efforts are needed. Regulations on mediation experience law unification and reformation of the civil procedural law. The House of Representatives and the government form a special law to regulate mediation to become the legal basis for laws and regulations that use mediation.
Automatic exchange of financial information from the perspective of tax fairness and transparency Isnaini Isnaini; Joni Emirzon; Ridwan Ridwan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243291

Abstract

Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability.
Co-Authors Isnaini . Muhammad Syaifuddin Ridwan Ridwan Rika Destiny Sinaga