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All Journal Veritas et Justitia Jurnal Yuridis
Nurannisa, Gisca
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Education Law, Crime, Criminology & Criminal Justice

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TELAAH TERHADAP PENGATURAN CORPORATE SOCIAL RESPONSIBILITY (CSR) BERBASIS MANDATORY DI NEGARA MAURITIUS Yunari, Sri Bakti; Nurannisa, Gisca; Wijihastuti, Sri; Winanti, Atik; Ariscky, Taufan Andre; Kosmanto, Yashinta
Jurnal Yuridis Vol 11 No 2 (2024): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v11i2.9599

Abstract

Tujuan penulisan ini untuk mengkaji pengaturan Corporate Social Responsibility (CSR) sebagai kewajiban hukum di negara Republik Mauritius, Afrika Timur, sebagai fenomena yang terus berkembang pada konsep CSR berbasis mandatory baik yang terjadi di negara barat, negara kawasan asia bahkan negara di wilayah Afrika. Dengan mengunakan metode penelitian hukum, bersumber pada bahan hukum sekunder, dan dianalisis secara preskriptif dengan pendekatan undang-undang (statute approach), maka diperoleh kajian bahwa Mauritius sebagai negara Republik di wilayah Afrika Timur telah mengatur CSR sebagai mandatory secara tegas didalam Income Tax Act 1995 yang dikonsolidasikan kedalam Finance Act 2009, sebagaimana telah dirubah oleh Finance Act 2023 dan telah diintegrasikan dalam satu dokumen terkonsolidasi oleh Mauritius Revenue Authority (MRA) atau Income Tax Authorithy (ITA) Mauritius. Dimana awal keberadaan CSR di Mauritius lebih didasarkan pada komitmen pemerintah Mauritius untuk memerangi kemiskinan dan bertujuan untuk mempromosikan pembangunan yang berkelanjutan. Secara normatif pengaturan CSR di Mauritius diharapkan dapat menjadi bahan masukan bagi pembahasan Rancangan Undang Undang Tanggung Jawab Sosial Perusahaan (RUU-TJSP) yang saat ini masuk dalam Program legislasi nasional Dewan Perwakilan Rakyat Republik Indonesia Tahun 2019-2024
ANTARA KECERDASAN ARTIFISIAL DAN KEBUTUHAN PENALARAN HUKUM DALAM PENYUSUNAN JOINT VENTURE AGREEMENT Nurannisa, Gisca
Veritas et Justitia Vol. 11 No. 2 (2025): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v11i2.9545

Abstract

The development of Artificial Intelligence (AI) technology has made a significant contribution to the legal field, particularly in the drafting of business contracts such as Joint Venture Agreements (JVAs). AI assists in researching necessary data and drafting contractual clauses in JVAs. Although AI greatly facilitates contract drafting, it has inherent limitations because it cannot fully accommodate the legal context, or the specific needs of the parties involved in a transaction. This article examines the use of AI in contract drafting through the lens of Roscoe Pound’s theory of Mechanical Jurisprudence. Pound criticized the rigid application of law by judges, which this study analogizes to AI-generated contract clauses that are standardized and insufficiently responsive to the parties’ particular interests. The research is conducted through a literature review using a normative and prescriptive legal approach. The study concludes that AI should be used only as an auxiliary tool rather than as a primary reference in contract drafting, especially for complex business contracts such as JVAs. This is because AI-generated outputs are not the product of human legal reasoning capable of incorporating legal context, social norms, party interests, and considerations of justice. Consequently, such outputs remain rigid and require careful analysis and review by human contract drafters.
Co-Authors Ariscky, Taufan Andre Atik Winanti Kosmanto, Yashinta Sri Bakti Yunari, Sri Bakti Wijihastuti, Sri