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All Journal Jurnal CENDIKIA ISNU ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU
Ahmad Asri Nasution
Universitas Islam Negeri Sumatera Utara
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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.
Legal Protection for Victims of Domestic Violence in Indonesia Nabila Hilmy Khairunnisa Hasibuan; Salwa Khairina Azzahra; Aqtika Deeba Lubis; Ahmad Asri Nasution
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.v2i1.773

Abstract

Domestic violence (DV) is a form of human rights violation that remains prevalent in Indonesia. Legal protection for victims of domestic violence has been regulated in various laws and regulations, but its implementation still faces a number of obstacles. This article aims to analyze the forms of legal protection provided to victims of domestic violence in Indonesia and examine the extent to which these regulations are effectively implemented. This research uses a qualitative method with a normative juridical approach sourced from secondary data in the form of laws, journals, and relevant literature. The results of this study indicate that despite the existence of an adequate legal framework, challenges in the form of a patriarchal culture, a lack of understanding among law enforcement officials, and limited access to protection services are the main obstacles to providing optimal protection for victims.
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 the Use of Securities As an Investment Tool In the Commercial Law Code (KUHD) Nada Adista Rambe; Aufiya Muhammad Syukri Alghiffary; Khania Amanda Salsabila; Gilang Ade Prabowo; Ahmad Asri Nasution
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.v2i2.852

Abstract

The Commercial Code (KUHD) regulates securities as an important tool in the world of trade and investment. The purpose of this article is to examine the use of securities as an investment tool based on the provisions applicable in the KUHD, which covers types of securities such as bills of exchange, checks, and bonds, and how securities are used in contemporary trade practices. This study uses normative juridical research to investigate the relationship of securities in the KUHD to current investment needs and identify legal issues encountered when using them. The results show that, although the KUHD provides a strong legal basis, regulatory changes are needed to provide legal certainty and protection for investors. To increase the competitiveness of the Indonesian capital market, this article recommends modernizing the securities system.
Co-Authors Adelia Salsabila Marbun Ahmad Deedad Aqtika Deeba Lubis Aufiya Muhammad Syukri Alghiffary Darmawan Setia Gilang Ade Prabowo Ikhwan Hakim Khania Amanda Salsabila Nabila Hilmy Khairunnisa Hasibuan Nada Adista Rambe Ryan Fahri Rangkuti Salwa Khairina Azzahra Taufik Hidayat Batubara