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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT FAWAID: Sharia Economic Law Review
Basir, Sayidah Asma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Power of the Court to Alter the Company Constitution According to Shareholders’ Agreement Oon, John Chuah Chong; Jaiman, Cartaz Ummu Syawaeda bt; Basir, Sayidah Asma; Kuppanan, Krishnan A/L
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2024): Special Issue
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1463

Abstract

Members of a company can vote in general meetings to alter the company’s constitution. The courts can also alter the company’s constitution under section 37(1) of the Companies Act 2016. The problem is that of statutory construction. A literal interpretation means altering the contents of the constitution without voting. A purposive construction entails an alteration of the quorum or procedures to facilitate proper voting. The objective of this paper is to ascertain how the Malaysian courts exercise that power. A comparative research methodology involving a legal doctrinal analysis is employed. Primary and secondary sources of law throughout the commonwealth countries are ascertained as to the effect of the law on the research objectives. The findings reveal that alteration by the court entails a direct alteration of the constitution and not the procedures therein to facilitate proper voting. In the absence of oppression, an alteration is possible to satisfy the legitimate business or management expectations of members, according to a shareholders' agreement. This is true in private companies where shares cannot be transferred to outsiders and quasi-partnership companies. Retrospective alteration and alteration that affects third-party rights cannot be made in the event proper voting can be executed under the existing constitution.
Tax Law Enforcement and Its Impact on Restorative Justice and Islamic Law in Tax Crime Cases Mubarok, Muhammad Husni; Mubarok, Muhamad Zaki; Riza, Muhammad Himmatur; Basir, Sayidah Asma
Fawaid : Sharia Economic Law Review Vol 8 No 1 (2026): Fawaid: Sharia Economic Law Review
Publisher : Fakultas Syariah IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/flr.v8i1.14151

Abstract

This study aims to analyze the dynamics of tax law enforcement in Indonesia, which faces significant challenges in balancing legal certainty with the recovery of state financial losses. Specifically, this research explores the implementation of Article 44B of the Law on General Provisions and Tax Procedures as a crucial instrument reflecting a restorative justice approach in handling tax crime cases. Through content analysis of policies, law enforcement practices, and expert reviews, this study examines the mechanism of terminating investigations through the settlement of state losses The research findings indicate that a restorative justice approach in the fiscal realm is more effective in recovering state finances compared to a retributive approach solely oriented toward punishing the perpetrator. From an Islamic law perspective, this approach aligns with the principles of public interest (maslahah) and the restoration of circumstances; taxes function as a primary instrument to achieve social welfare in a just and sustainable manner. Nevertheless, this research notes limitations such as challenges in inter-agency coordination and differing perceptions among law enforcement officials, which could potentially reduce the deterrent effect. Overall, this mechanism offers an opportunity for the creation of a tax legal system that is more just, proportional, and oriented toward public benefit. Keywords: Islamic Law; Restorative Justice; Tax Crimes; Tax Law Enforcement.
Co-Authors Jaiman, Cartaz Ummu Syawaeda bt Kuppanan, Krishnan A/L Mubarok, Muhamad Zaki Muhammad Himmatur Riza MUHAMMAD HUSNI MUBAROK Oon, John Chuah Chong