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Siti Nurjannah Lase
Universitas Islam Negeri Sumatera Utara
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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; David Nwanna Dumbiri
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
Analysis of Corruption Crimes in Government Institutions Siti Nurjannah Lase; Zahara Ananda; Amanda Putri Fajrin; Taufik Hidayat Batubara
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Sahabat September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.828

Abstract

Corruption in government institutions is no longer a new problem in Indonesia, in fact it can be said that corruption has become a deviant culture to gain wealth and personal gain using public or state funds illegally by abusing power or authority. The purpose of this paper is to analyze criminal acts of corruption in government institutions, determine the impact of criminal acts of corruption in government institutions, and efforts to minimize criminal acts of corruption in government institutions. The writing method used is normative legal research, descriptive, library research or literature review by reviewing published literature relevant to the problem studied. The results of this study indicate that criminal acts of corruption are a very significant problem because they can hinder economic growth and national development, therefore serious action is needed to overcome or minimize them. Efforts that can be made to eradicate criminal acts of corruption in government institutions are increasing transparency related to budget management in government institutions and increasing prison sentences for corruptors, which are expected to reduce criminal acts of corruption.
Legal Analysis of Legal Protection for Children Born Outside of Marriage According to the Civil Code, Law No. 1 of 1974 concerning Marriage, and Law No. 35 of 2014 concerning Child Protection Siti Nurjannah Lase; Nada Adista Rambe; Nazwa Ghea Moelanda; Hadi Rafli Maulana Siregar; Layla Hasfajira Br. Tambunan
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Sahabat September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.853

Abstract

Legal protection for illegitimate children in Indonesia is a crucial issue that remains a frequent focus in family law studies. Children born outside of marriage, often referred to as illegitimate children, often face significant legal challenges related to their legal status, inheritance rights, and protection of their well-being. This study aims to analyze the legal protection of illegitimate children from a civil law perspective in Indonesia. Illegitimate children often face discrimination and injustice, both in terms of legal status, inheritance rights, and other protections that every child should receive. This study uses a normative juridical approach by examining various applicable laws and regulations, such as the Civil Code (KUHPerdata), Law No. 1 of 1974 concerning Marriage, and Law No. 35 of 2014 concerning Child Protection, as amended. The analysis found that although civil law provides protection for illegitimate children, there are loopholes that allow for injustice to these children, particularly in terms of recognizing child status, inheritance rights, and regulating relationships with biological parents. This study suggests the need for legal reform to provide better protection and ensure that the rights of children born out of wedlock can be accommodated more fairly in accordance with the principles of human rights protection and child welfare.
Comparison of Criminal Sanctions in Sharia Law and Positive Law: Jinayah Fiqh Perspective Siti Nurjannah Lase; Layla Hasfajira Br. Tambunan; Aufiya Muhammad Syukri Alghiffary; Gilang Ade Prabowo
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.921

Abstract

This study aims to examine the comparison of criminal sanctions in Sharia law and positive law, with an emphasis on the view of Jinayah Fiqh. Sharia law, based on the Qur'an and Hadith, stipulates severe punishments and often severe sanctions for certain violations, such as hudud, qisas, and ta'zir. In contrast, positive laws applied in Indonesia emphasize the principles of restorative and rehabilitative justice, with sanctions varying from prison sentences to fines. This study applies a qualitative method with a comparative analysis approach to investigate the differences and similarities in the application of sanctions in the two legal systems. The findings of the study indicate that despite fundamental differences in methods and types of punishment, the two legal systems have a similar goal, which is to achieve social justice and order. By analyzing this comparison, it is hoped that similarities will be found between the two legal systems that can enrich law enforcement practices in Indonesia. This study contributes to the academic discourse on the merging of Sharia law and positive law within the framework of legal pluralism in Indonesia.
Co-Authors Ahmad Deedad Amanda Putri Fajrin Aufiya Muhammad Syukri Alghiffary David Nwanna Dumbiri 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