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Taxprayer Rights in Cancellation Of Tax Assessment Letter Yudha Pangesti, Wahyu Sandhya; Yuhelson , Yuhelson; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1085

Abstract

This research focuses on the rights of taxpayers in the cancellation of Tax Assessment Letter (SKP). In Indonesia, taxpayers have the right to apply for cancellation of an SKP that is deemed erroneous. However, some rights such as access to information, the right to clarity of process, and the right to object are often hampered by complex administrative mechanisms. This research aims to identify taxpayers' rights in the context of SKP cancellation and evaluate whether these rights are adequately fulfilled. The results show that there is a gap between regulation and implementation, making it difficult for taxpayers to obtain their rights effectively.
Legal Protection Of E-Commerce Consumers: A Review Of Regulation and Implementation Moeslim, Yulia Jayaputri; Maryono, Maryono; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1086

Abstract

This research aims to analyse the effectiveness of consumer legal protection regulations in e-commerce transactions in Indonesia, with a focus on the application of regulations in e-commerce platforms and the obstacles that hinder the optimisation of such protection. This research uses a normative juridical method and analyses various applicable laws and regulations, including the Consumer Protection Law, the Electronic Information and Transaction Law, as well as regulations related to personal data protection and e-commerce. The results show that although the existing regulations provide a strong legal basis, their implementation still faces challenges such as misalignment between regulations and the rapidly growing e-commerce practices, as well as limited supervision and law enforcement. Therefore, this study suggests the need for regulatory updates and increased supervision to create a consumer protection system that is more effective and adaptive to the development of the e-commerce sector.
Legal Protection of Franchisees For Franchisor’ Actions Jamin, Imelda; Kencanawati, Erny; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1087

Abstract

This research aims to analyse the legal protection for franchisees against unlawful acts of franchisors in the context of the franchise business in Indonesia. Based on a qualitative approach with a normative analysis method, this research examines existing regulations, such as Government Regulation No. 42 Year 2007 and its amendment in Government Regulation No. 35 Year 2024, which provide a legal basis for franchisees to obtain protection against potential abuse by franchisors. The results showed that the regulation provides legal certainty and balance between the two parties by clearly regulating their respective obligations and rights. The legal protections contained in this regulation include intellectual property rights, the franchisor's obligation to provide information and training, and the obligation to include fair clauses in the franchise agreement. Although there are already supporting regulations, franchisees are expected to be more proactive in utilising their rights in accordance with applicable legal provisions. This research concludes that existing regulations are sufficient to protect the interests of franchisees, provided that they are properly implemented and complied with by all relevant parties, so as to create a healthy, fair and transparent partnership relationship in the franchise business in Indonesia.
THE STUDENTS’ ATTITUDES IN ONLINE CROSS CULTURE UNDERSTANDING CLASS : THE STUDENTS’ ATTITUDES IN ONLINE CROSS CULTURE UNDERSTANDING CLASS Vitasmoro, Pamadya; Darodjat, Tubagus Achmad; Suasungnern, Sineerat; Jatmiko, Jatmiko
International Journal of Performing Arts (IJPA) Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/ijpa.v3i1.174

Abstract

Online teaching is a way of teaching that integrates some technology to teach long-distance and it is facilitated with application and internet access. This research focuses on the student’s attitudes in online cross-culture understanding classes. There are some procedures the researcher takes to collect the data, such as: preparing the questionnaire for the students to answer. The questionnaire is based on the data needed for describing the students’ attitudes. Then the researcher distributed the questionnaire to each student through the WA group and email. After all the questionnaire is submitted then analyzed. The place for research is in an online cross-culture class at the University of Nusantara PGRI Kediri. This subject is taught in the seventh semester of the academic year 2020-2021.
COMPARATIVE ANALYSIS OF ISLAMIC CULTURE IN INDONESIA AND THAILAND: INFLUENCES, PRACTICES, AND SOCIETAL IMPACTS Alhempi, R. Rudi; Suasungnern, Sineerat
SIWAYANG Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi Vol. 3 No. 4 (2024)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/siwayang.v3i4.2705

Abstract

This study examines the similarities and differences in Islamic culture between Indonesia and Thailand, two Southeast Asian nations with significant Muslim populations. Although both countries are diverse in their cultures, the expressions of Islam are shaped by historical, social, and political contexts. Through a qualitative comparative analysis, the research highlights key cultural practices, religious interpretations, and community engagement in both nations. Indonesia, known for its moderate Islamic practices, shows a blend of local traditions, while Thailand presents a unique perspective with its predominantly Buddhist landscape influencing its Islamic minority. The findings suggest that the interaction between Islam and local cultures creates distinct manifestations of faith and practice. This paper contributes to understanding the broader implications of religious diversity and cultural identity within Southeast Asia.
THE CONCEPT OF THE RULE OF LAW IN THE INDONESIAN CONSTITUTION Petra Ginting, Brianta; Suganda, Atma; Suasungnern, Sineerat
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 12 (2024): November
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i12.2543

Abstract

This research aims to analyse the concept of the rule of law in the 1945 Constitution of the Republic of Indonesia (UUD 1945) and evaluate the extent to which the principle of the rule of law is implemented in Indonesia's constitutional structure. Using a normative juridical approach and a positivistic paradigm, this research finds that the implementation of the principle of the rule of law in Indonesia still faces significant challenges, including inharmonious regulations, corruption, and limited independence of the judiciary. This research provides recommendations for improvements to the legal system and government institutions to reflect the principle of the rule of law that is more consistent with constitutional values, which is expected to strengthen fair and transparent legal governance in Indonesia.
LEGAL PROTECTION OF NOTARIES IN DISPUTES OVER DEFAULT OF SALE-PURCHASE AGREEMENTS Ulina Manurung, Hot; Sri Marniati, Felicitas; Suasungnern, Sineerat
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 12 (2024): November
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i12.2546

Abstract

This research aims to review and analyse the legal protection provided to notaries in disputes over default of land sale and purchase agreement (PPJB) in Indonesia. The main focus of this research is to identify the extent to which existing legal provisions, both in Law Number 2 Year 2014 on the Notary Position (UUJN) and in the Criminal Code (KUHP), can protect notaries from the legal consequences that may arise in cases of default. Through a normative legal approach, this study finds that although UUJN authorises notaries to draft valid authentic deeds, legal protection for notaries in the context of default disputes is still limited. Therefore, this study recommends the strengthening of more comprehensive regulations and clearer legal protection mechanisms for notaries, in order to provide legal certainty in carrying out their professional duties. This research is expected to contribute to the understanding of the rights and obligations of notaries and strengthen the integrity of the land law system in Indonesia.