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All Journal Jurnal CENDIKIA ISNU ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU Jurnal Cendikia ISNU SU
Siti Nurjannah Lase
Universitas Islam Negeri Sumatera Utara
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Journal : ISNU Nine-Star Multidisciplinary Journal (INS9MJ)

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Legal Analysis: Settlement of Disputes Between Company Shareholders Through Arbitration Siti Nurjannah Lase; Zahara Ananda; Salwa Khairina Azzahra; Shafa Zhafira Khalid; Gilang Ade Prabowo
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 1 (2025): Vol.2 No.1 2025 ISNU Nine Star Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i1.764

Abstract

Disputes between shareholders are a common challenge in corporate practice and have the potential to cause instability within a company's internal structure. The open and time-consuming nature of litigation in court often deviates from business needs, which prioritize efficiency and confidentiality. Therefore, arbitration is seen as an alternative dispute resolution method that is more adaptable to the dynamics of the business world. This article examines the legal mechanism for resolving disputes between shareholders through arbitration, focusing on an analysis of the national legal framework, particularly Law Number 40 of 2007 concerning Limited Liability Companies and Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. The approach used is normative juridical, supported by literature review and jurisprudential analysis. The results of the study indicate that the existence of an arbitration clause in the articles of association or agreement between shareholders is a fundamental element in transferring jurisdiction from the courts to arbitration institutions. However, challenges remain in harmonizing norms and implementing consistent arbitration practices. Therefore, there is a need for strengthening regulations and legal education for stakeholders so that dispute resolution through arbitration can run optimally and provide legal certainty.
Tax Law Perspectives on Tax Amnesty Policy Assessment: Balancing Fairness and Compliance Siti Nurjannah Lase; Shafa Zhafira Khalid; Zahara Ananda; Mufqi Aulia; Gilang Ade Prabowo
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.809

Abstract

The tax amnesty policy is a strategic step taken by the Indonesian government to improve taxpayer compliance and expand the tax revenue base through tax amnesty by providing an opportunity to report unreported assets without administrative or criminal sanctions. This study aims to analyze the assessment of the tax amnesty policy from a tax law perspective, particularly in balancing the principles of fairness and tax compliance. The method used is a socio-legal approach with a literature study on the regulation and implementation of tax amnesty and its impact on social justice and taxpayer compliance. The results show that the success of this policy is highly dependent on the government's ability to implement a fair and transparent amnesty mechanism without sacrificing justice for compliant taxpayers. In addition, the effectiveness of the tax amnesty program is also influenced by the level of legal certainty, political stability, and ease of tax administration to encourage a culture of voluntary compliance. Therefore, the assessment of the tax amnesty policy must consider the balance between state revenue and social justice in order to create a sustainable and trusted tax system
Co-Authors Ahmad Deedad Amanda Putri Fajrin Gilang Ade Prabowo Hadi Rafli Maulana Siregar Layla Hasfajira Br. Tambunan Mufqi Aulia Nada Adista Rambe Nazwa Ghea Moelanda Salwa Khairina Azzahra Shafa Zhafira Khalid Syahnan Habibi Nasution Taufik Hidayat Batubara Zahara Ananda