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All Journal Rechtsregel : Jurnal Ilmu Hukum Jurnal Ilmu Hukum Tambun Bungai PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Al Hurriyah : Jurnal Hukum Islam
Noor Ihsan, Reza
Unknown Affiliation
Religion Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Yurisdis Penyelesaian Sengketa Pajak Di Indonesia Noor Ihsan, Reza; Adisty Indallah, Salsabila; Nazwa Alwisyah, Ahmad; Ningsih, Sartika; Bayu Kencono
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/perahu.v12i1.1041

Abstract

Tax dispute resolution is a legal process that aims to resolve disputes between tax authorities and taxpayers regarding disagreements over tax obligations that arise. The administration stage involves negotiation and mediation efforts between the taxpayer and the tax authority with the aim of reaching a settlement agreement. If a settlement is not reached, the taxpayer can appeal to a court or special arbitration body appointed to resolve the dispute. In order to increase the effectiveness of tax dispute resolution, it is important to have a clear and transparent legal framework, as well as develop an efficient and fair process. This study aims to analyze the legal aspects of tax settlement in Indonesia with a normative approach. This study uses analytical methods and the results of the research show the important role of the tax authorities and the judiciary in the process of resolving tax disputes. Keywords: Taxpayers; Tax Authorities; Administration; Litigation.
The Role of Central Kalimantan Indonesian Ulama Council (MUI) in Encouraging Muslim Participation in Regional Elections: Perspective of Fatwa on Prohibition of Abstention Ahmidi, Ahmidi; A.S. Pelu, Ibnu Elmi; Noor Ihsan, Reza
Alhurriyah Vol 9 No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/al-hurriyah.v9i2.8672

Abstract

This study examines and proposes several roles that Central Kalimantan Indonesian Ulama Council [Henceforth (MUI)] can play in encouraging Muslim participation in regional elections [Henceforth (Pilkada or Pemilukada)] through the perspective of fatwa on prohibition of abstention [Henceforth (golput)]. As a religious institution, MUI holds a strategic role in guiding Muslims on political issues, particularly regarding Pemilukada. In a democratic system, participation is crucial for electing leaders who can ensure people’s welfare and fulfill their responsibilities. The fatwa on the prohibition of golput, issued by MUI, serves as a normative foundation for Muslims to exercise their voting rights in Pilkada. This study utilized normative juridical by reviewing various secondary sources and literature relevant to the topic. The findings reveal that Central Kalimantan MUI can promote political awareness among Muslims in the region, with MUI actively participating in public outreach and campaigns about the importance of political participation. Furthermore, collaboration with local institutions such as the Indonesian Da’wah Institution, religious counselors, and media platforms is key in promoting Muslim voter participation through the fatwa on the prohibition of golput. This study also found that the fatwa has been highly effective in raising awareness among Muslims about the significance of their political involvement in regional elections.
Optics of Restorative Justice in the Criminal Justice Legal System in Indonesia Noor Ihsan, Reza
Jurnal Ilmu Hukum Tambun Bungai Vol 9 No 2 (2024): December 2024
Publisher : Sekolah Tinggi Ilmu Hukum Tambun Bungai Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61394/jihtb.v9i2.443

Abstract

This research discusses the transformation of criminal law enforcement in Indonesia from a retributive justice approach to restorative justice. In the context of a rule of law, judicial institutions, especially the Supreme Court, play an important role in protecting human rights. The emergence of the concept of restorative justice as an alternative for resolving criminal acts emphasizes the reconstruction of the relationship between the perpetrator, victim, and society, as well as restoring the original situation. Data from the Directorate General of Corrections shows overcapacity in correctional institutions, which shows that the retributive approach is no longer adequate. Law Number 11 of 2012 and other regulations have adopted restorative justice in the justice system, with the aim of speeding up resolution, reducing recidivism, and providing space for the participation of all parties in the legal process. This research uses normative juridical methods to analyze restorative justice regulations in various law enforcement institutions, as well as the importance of standardizing their implementation. The study's results reveal that despite the significant recovery potential of restorative justice, its implementation remains unintegrated, thereby impeding legal certainty and the effectiveness of the justice system.
The Role of Central Kalimantan Indonesian Ulama Council (MUI) in Encouraging Muslim Participation in Regional Elections: Perspective of Fatwa on Prohibition of Abstention Ahmidi, Ahmidi; A.S. Pelu, Ibnu Elmi; Noor Ihsan, Reza
Alhurriyah Vol 9 No 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/al-hurriyah.v9i2.8672

Abstract

This study examines and proposes several roles that Central Kalimantan Indonesian Ulama Council [Henceforth (MUI)] can play in encouraging Muslim participation in regional elections [Henceforth (Pilkada or Pemilukada)] through the perspective of fatwa on prohibition of abstention [Henceforth (golput)]. As a religious institution, MUI holds a strategic role in guiding Muslims on political issues, particularly regarding Pemilukada. In a democratic system, participation is crucial for electing leaders who can ensure people’s welfare and fulfill their responsibilities. The fatwa on the prohibition of golput, issued by MUI, serves as a normative foundation for Muslims to exercise their voting rights in Pilkada. This study utilized normative juridical by reviewing various secondary sources and literature relevant to the topic. The findings reveal that Central Kalimantan MUI can promote political awareness among Muslims in the region, with MUI actively participating in public outreach and campaigns about the importance of political participation. Furthermore, collaboration with local institutions such as the Indonesian Da’wah Institution, religious counselors, and media platforms is key in promoting Muslim voter participation through the fatwa on the prohibition of golput. This study also found that the fatwa has been highly effective in raising awareness among Muslims about the significance of their political involvement in regional elections.
Mekanisme Ganti Kerugian Dalam Proses Praperadilan dan Peradilan : Tinjauan Hukum dan Praktik Noor Ihsan, Reza; Fitrya Primadhany, Erry; Angraeni, Novita
Rechtsregel : Jurnal Ilmu Hukum Vol 7 No 2 (2024): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v7i2.45870

Abstract

The mechanism of compensation in the pretrial process aims to protect human rights and prevent abuse of power, as regulated by the Criminal Procedure Code (KUHAP) in Indonesia. The judiciary grants the accused the right to evaluate the validity of their arrest, detention, and the suspension of investigation and prosecution. Parties harmed by unlawful actions of law enforcement can file claims for compensation in pretrial for both material and immaterial losses. A single judge leads the process, which must be concluded within seven days. Two types of compensation are outlined: restitution, which means restoring the victim's condition, and compensation, where the state or perpetrator pays for the losses suffered by the victim. Despite clear regulations, the implementation of the compensation mechanism often faces various issues, such as a lack of funds and complex procedures. Furthermore, victims' rights are hindered because the state does not allocate specific funds for compensation payments. This mechanism is crucial as it protects human rights and justice for those who experience legal violations. The aim of this research is to comprehensively study the practices of pretrial and compensation in its implementation in Indonesia.
Co-Authors A.S. Pelu, Ibnu Elmi Adisty Indallah, Salsabila Ahmidi, Ahmidi Angraeni, Novita Bayu Kencono Fitrya Primadhany, Erry Ibnu Elmi AS Pelu Nazwa Alwisyah, Ahmad Ningsih, Sartika