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Taufik Hidayat Batubara
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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Understanding Tax Law, Taxes, Tax History, Tax Functions and Tax Type Classification Ryan Fahri Rangkuti; Taufik Hidayat Batubara; Ahmad Asri Nasution; Darmawan Setia; Ikhwan Hakim
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.832

Abstract

The branch of public law known as tax law regulates the relationship between the state as tax collector and the public as taxpayers. The purpose of this study is to provide a comprehensive explanation of the definition, fundamentals, history, function, and classification of taxes. Tax law is divided into formal tax law, which regulates how taxes are collected, and material tax law, which regulates the types of tax obligations. According to experts such as Rochmat Soemitro, R. Santoso Brotodihardjo, and PJA Adriani, taxes are mandatory contributions to the state to finance general expenditures for the welfare of the people, without direct compensation. Taxes have existed since prehistoric times and have developed in complexity in the modern era as a result of the industrial revolution 4.0 and the digitalization of the tax system. Indonesian taxes have undergone many changes from the era of kingdoms and colonialism to the tax reforms implemented in 1983. Taxes serve a budgetary function, which functions to regulate the economy, stabilize prices, and redistribute income. One can categorize taxes based on their characteristics, objectives, and collecting institutions. It is hoped that this study will provide a conceptual basis for improving the tax law system and increasing awareness of taxpayer law.
Kedudukan Anak Yang Lahir Di Luar Perkawinan Yang Sah Menurut Hukum Perdata Dan Hukum Islam Syahnan Habibi Nasution; Taufik Hidayat Batubara; Azri Azhad Azizan S. Meliala; Ahmad Syauqi Rifqi Rabbani; Amad Asri
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): Vol.2 No.1 2025: Sahabat ISNU Mei
Publisher : ISNU Sumatera Utara

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Abstract

Penelitian ini bertujuan untuk menganalisis kedudukan hukum anak yang lahir di luar perkawinan yang sah dalam perspektif Hukum Perdata dan Hukum Islam. Dalam konteks Hukum Perdata, anak yang lahir di luar perkawinan hanya memiliki hubungan perdata dengan ibunya dan tidak memiliki hubungan nasab dengan ayah biologisnya, sebagaimana diatur dalam Pasal 43 UU No. 1 Tahun 1974 tentang Perkawinan. Sementara itu, menurut Hukum Islam, anak di luar nikah tidak dapat dianggap sebagai anak sah, kecuali jika lahir dalam waktu enam bulan setelah akad nikah. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan deskriptif analitis untuk mengkaji norma norma hukum yang ada serta implikasi praktisnya. Hasil penelitian menunjukkan bahwa meskipun anak luar kawin tidak memiliki hubungan hukum dengan ayah biologisnya, terdapat mekanisme pengakuan yang dapat mengubah status anak tersebut menjadi anak yang diakui, sehingga berhak atas hak-hak tertentu. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik mengenai status hukum anak luar kawin serta mendorong perlindungan hak-hak mereka.
Perspectives on Commercial Law Enforcement in the Era of Digitalization and Globalization Taufik Hidayat Batubara; Adelia Salsabila Marbun; Aqtika Deeba Lubis; Muhammad Agis Nirodi
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.817

Abstract

One of the most significant forces behind this change is digitalization. While facilitating a wide range of direct information and commercial transactions through digital platforms, these procedures also pose new challenges for the rules and laws governing the operations of global companies. In addition to discussing the difficulties and tactics involved in developing a current and flexible legal framework, this essay also examines how globalization and digitalization have impacted commercial law. Its primary focus is on how commercial law can foster inclusive economic growth, address the digitalization of trade, and resolve regulatory disparities. Trade law must be able to lower trade barriers in the context of globalization that prevent poor countries from accessing international markets. Case studies and a literature review are among the research techniques used. While case studies offer a practical dimension by examining actual examples of the application of commercial law in the context of globalization and digitalization, the literature review seeks to explore sources of information that discuss changes in commercial law with the advent of globalization and digitalization. The study's conclusion highlights the importance of cross-sector engagement and successful tactics in creating an appropriate legal framework considering the evolving realities of international trade in the digital age. As a result, this essay provides a comprehensive understanding of the regulatory nuances surrounding international trade alongside legal remedies and appropriate approaches to address the difficulties that arise in the digital age.
Implementation of Good Corporate Governance (GCG) Principles in Improving Company Performance in Indonesia Nada Adista Rambe; Adelia Salsabila Marbun; Ahmad Asri Nasution; Ahmad Deedad; Taufik Hidayat Batubara
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.824

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles in Indonesian companies and assess their effectiveness in improving corporate performance and accountability. GCG implementation is becoming increasingly important with the increasing demands for transparency, accountability, and corporate social responsibility. This study uses a normative-juridical approach and a literature review method, reviewing legal literature, laws and regulations, scientific journals, and reports on GCG implementation in various companies. A descriptive-analytical approach is used to describe the actual conditions of GCG implementation and assess its impact on corporate governance. The results show that although regulations governing GCG principles exist in Indonesia, their implementation still faces various challenges, such as weak management commitment, a lack of understanding of GCG principles, and minimal external oversight. This study recommends the need for regulatory strengthening, increased GCG literacy among business actors, and an active role from supervisory institutions in supporting the creation of good and sustainable corporate governance.
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 Jurnal Sahabat September
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.
Co-Authors Adelia Salsabila Marbun Ahmad Asri Nasution Ahmad Deedad Ahmad Syauqi Rifqi Rabbani Amad Asri Amanda Putri Fajrin Aqtika Deeba Lubis Azri Azhad Azizan S. Meliala Darmawan Setia Ikhwan Hakim Muhammad Agis Nirodi Nada Adista Rambe Ryan Fahri Rangkuti Siti Nurjannah Lase Syahnan Habibi Nasution Zahara Ananda