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Darmawan Setia
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.
The Impact of International Trade on Indonesia's Economic Growth Shafa Zhafira Khalid; Zahara Ananda; Darmawan Setia; Layla Hasfajira; Mufqi Aulia Ritonga
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.v2i1.768

Abstract

Especially in the current era of globalization, international trade is crucial for the economic progress of a country, particularly Indonesia. The purpose of this study is to examine how international trade, encompassing import and export activities, has influenced Indonesia's economic growth in recent years. This study uses a literature review approach to investigate several factors, including exchange rates, the balance of payments, and fiscal and monetary policies, that influence the relationship between economic growth and international trade. The study's findings indicate that while imports help meet demand for commodities that are difficult to produce effectively domestically, export growth has a significant effect on GDP growth. However, heavy reliance on imports can make it difficult to maintain economic stability. Therefore, to optimize the contribution of international trade in driving sustainable Indonesian economic growth, an export diversification strategy and increased competitiveness of domestic products are needed.
Child Custody in Divorce: Child Psychology Perspective Ryan Fahri Rangkuti; Aufiya Muhammad Syukri Alghiffary; Gilang Ade Prabowo; Darmawan Setia; Zahara Ananda
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.v2i1.772

Abstract

Divorce often leaves a profound impact, especially for children who must face significant life changes. This study aims to analyze child custody in the context of divorce, based on a child psychology perspective and applicable laws in Indonesia. The study also identifies issues related to law enforcement and its impact on children's psychological well-being. Using a qualitative approach based on literature, this study found that custody decisions that fail to address children's emotional needs can exacerbate the negative impacts of divorce. The conclusions emphasize the importance of a legal approach that considers children's psychology to ensure their well-being.
Co-Authors Ahmad Asri Nasution Aufiya Muhammad Syukri Alghiffary Gilang Ade Prabowo Ikhwan Hakim Layla Hasfajira Mufqi Aulia Ritonga Ryan Fahri Rangkuti Shafa Zhafira Khalid Taufik Hidayat Batubara Zahara Ananda