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All Journal Jurnal Sains Student Research JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Aida Dian Rami
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENDAMPINGAN HUKUM TERHADAP PERMOHONAN GANTI NAMA KARENA PINDAH AGAMA: STUDI KASUS JOANNA GRACE Syakira Edriamarsha Firdaus; Syarifaatul Hidayah; Rimarshanda Anugrahita; Aida Dian Rami
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 2 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i2.4385

Abstract

This writing explores the provision of legal aid assistance for individuals seeking a name change due to religious conversion, with a case study on the name change petition from Joanna Grace to Syifa Nur Cahya. It employs an empirical juridical approach, combining normative legal analysis with real-world practices observed in the field. The main focus lies in assessing the implementation and effectiveness of legal aid provided by legal aid institutions in ensuring access to justice for economically disadvantaged individuals. The findings reveal that although the assistance offered was limited in scope (non-litigation), the role of legal aid facilitators was essential in supporting administrative procedures, assisting with document preparation, and bridging communication between the client and a licensed advocate. The name change petition, classified as a voluntary legal matter, allows the court to grant a legal identity change based on valid reasons, including religious grounds. This writing highlights that legal aid functions not only as a formal legal mechanism but also as a social bridge that guarantees every citizen’s right to legal recognition and protection in accordance with their new identity
DAMPAK REGULASI PAJAK TERHADAP PENGGUNAAN QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DALAM TRANSAKSI LINTAS NEGARA Aida Dian Rami
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5705

Abstract

The use of QRIS as a cross-border payment method is rapidly expanding, enabling faster and more efficient transactions while reducing reliance on cash and credit cards. However, despite its convenience, taxation issues in international QRIS transactions remain a subject of debate, particularly concerning potential double taxation, hidden fees, and tax avoidance risks. In terms of value-added tax (VAT), there is still ambiguity regarding whether taxes should be imposed in the country of origin, the destination country, or both. Additionally, QRIS may create loopholes for tax avoidance on imported goods, allowing consumers to conduct direct transactions without going through proper customs duty mechanisms. From a consumer protection perspective, it is essential to evaluate the transparency of tax deductions in QRIS transactions and the dispute resolution mechanisms available in case of incorrect tax charges. Case studies from countries that have adopted QRIS, such as Singapore and Malaysia, serve as key references in understanding how fiscal regulations govern digital cross-border transactions. This article explores the legal and policy challenges that must be addressed to ensure QRIS operates optimally without disadvantaging consumers. Furthermore, it provides recommendations to establish a fairer and more transparent taxation framework for digital payments.
Co-Authors Rimarshanda Anugrahita Syakira Edriamarsha Firdaus Syarifaatul Hidayah