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All Journal Jurnal Hukum Lex Generalis QISTINA: Jurnal Multidisiplin Indonesia
Simarmata, Michael Kalep
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Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing

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Inequality in the Human Rights of Mothers and Children in Law Number 23 of 2002 concerning Child Protection Violates the Fifth Principle of Pancasila Saly, Jeane Neltje; Beale, Aurelius Steven; Effendi, Kevin Noble; Simarmata, Michael Kalep; Wafi, Auzan; Ferdinandus, Nathanael; Sulistiawan, Arya
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.1235

Abstract

Pancasila as a value that is aspired to and used as the ideology of the nation and state and becomes the basis of laws and regulations in Indonesia. One of the development sectors guaranteed by Pancasila is development in the field of social welfare. The fifth precept of Pancasila contains the right of every citizen to have freedom of property rights, social security rights, the right to get a job and health protection. However, there are still inequalities in the right to health and education rights received by children. Child and maternal deaths and many children who drop out of school and some rural school children have not enjoyed the facilities and infrastructure of the government. The research method used is the normative juridical method. The research approach uses the statutory approach method (statute approach), concept approach (conceptual approach) and case approach (case approach). The realization of human rights in accordance with the fifth principle of Pancasila is maintaining a balance between rights and obligations, respecting the rights of other people, respecting the rights of other people including the right to education and the right to health of children. The implementation of SJJN and the APBN budget for education is an embodiment of the Pancasila values from the fifth principle so that children no longer experience inequality in their health and education rights. Legal protection for mothers and children for unequal rights based on Law Number 23 of 2002 concerning Child Protection, which includes unequal health rights and educational rights received by children and mothers. In overcoming inequality of rights, the government should optimize the implementation of UUPA regulations regarding maternal child health and the right to education.
Indonesian Tax Law Reform to Encourage Sustainable Economic Growth Rasji, Rasji; Beale, Aurelius Steven; Simarmata, Michael Kalep
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.1233

Abstract

Indonesia's state tax functions as a means of collecting state revenue, also known as the budget, and has a regulatory function. MSMEs are  key tools to achieve the Sustainable Development Goals. It is considered an economic engine used as the main tool to reduce poverty through promoting sustainable development projects. The success of MSMEs in growing the national economy is evident in their financial performance reports. The research methodology presented in this article uses an interpretive analysis of the concepts presented in this article by applying a three-dimensional model to discuss tax reform. The result of this study is that the lower the level of tax incentives granted, the better the financial performance of MSMEs. The existence of tax incentives for MSMEs improves financial performance in the form of net realized profits. Tax incentives are a form of tax reduction in the form of reduced tax rates for taxpayers who meet certain conditions to minimize the tax burden.
Analisis Pemutusan Hubungan Kerja Secara Sepihak dengan Perjanjian Kerja Kemitraan Menurut Hukum Ketenagakerjaan Simarmata, Michael Kalep; Rasji
Jurnal Hukum Lex Generalis Vol 5 No 5 (2024): Tema Hukum Perburuhan dan Ketenagakerjaan
Publisher : CV Rewang Rencang

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Abstract

Arbitration is increasingly recognized as an effective forum for dispute resolution. One of the key advantages of arbitration is its principle of finality and binding nature, which limits the availability of legal remedies. However, Article 70 of the Indonesian Arbitration Act paves the way for parties to submit an application for annulment of arbitral awards to the District Court, but only on specific, limited grounds. Furthermore, a party may appeal to the Supreme Court regarding the annulment of arbitration awards issued by the District Court, positioning the Supreme Court as the final arbiter in such cases. In practice, there have been instances where the Supreme Court has misapplied the law, seemingly disregarding evidence acknowledged by the District Court. This has led to significant legal uncertainty. This study aims to identify the legal misapplications made by the Supreme Court during the appeal process for annulment of arbitral awards. Utilizing a normative research methodology, this research analyzes existing laws and regulations to address these issues. The findings conclude that one of the legal standards applied by the Supreme Court during the appeal stage contradict Indonesia's arbitration law, undermining the integrity of the arbitration process.
Co-Authors Beale, Aurelius Steven Effendi, Kevin Noble Ferdinandus, Nathanael Jeane Neltje Saly Rasji Rasji, Rasji Sulistiawan, Arya Wafi, Auzan