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All Journal AL-SULTHANIYAH Jurnal CENDIKIA ISNU Jurnal Sahabat ISNU SU Jurnal Cendikia ISNU SU
Billy Prasetyo
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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Legal Analysis of Taxpayer Voluntary Compliance from a Legal Ethics Perspective Billy Prasetyo; Dhenis Indrawan; Riyzka Alfi Syahraini; Putri Humairah; Khafifah Rizki
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.845

Abstract

This study aims to analyze the contribution of legal and ethical perspectives in building a fair and transparent tax system, particularly in encouraging voluntary taxpayer compliance in Indonesia. This study uses a normative juridical method with a statutory and conceptual approach, to examine how legal rules and moral principles play a role in ensuring the protection of taxpayers' rights during the audit and law enforcement process. The results of the study indicate that the Indonesian tax law system normatively regulates taxpayers' rights and obligations through regulations such as the KUP Law, the Income Tax Law, and the Value Added Tax Law. However, its effectiveness is greatly influenced by the ethics of those implementing it in the field. It was found that the integrity of the apparatus, procedural fairness, and transparency of tax services significantly determine the success of creating a culture of compliance that grows from awareness, not merely fear of sanctions. Therefore, the synergy between legal firmness and the application of ethical values is a key element in national tax system reform.
Legal Analysis of Taxpayer Voluntary Compliance from a Legal Ethics Perspective Billy Prasetyo; Dhenis Indrawan; Riyzka Alfi Syahraini; Putri Humairah; Khafifah Rizki
Jurnal Cendikia ISNU SU Vol. 1 No. 3 (2024): Vol 1. No 3 Des 2024 : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.845

Abstract

This study aims to analyze the contribution of legal and ethical perspectives in building a fair and transparent tax system, particularly in encouraging voluntary taxpayer compliance in Indonesia. This study uses a normative juridical method with a statutory and conceptual approach, to examine how legal rules and moral principles play a role in ensuring the protection of taxpayers' rights during the audit and law enforcement process. The results of the study indicate that the Indonesian tax law system normatively regulates taxpayers' rights and obligations through regulations such as the KUP Law, the Income Tax Law, and the Value Added Tax Law. However, its effectiveness is greatly influenced by the ethics of those implementing it in the field. It was found that the integrity of the apparatus, procedural fairness, and transparency of tax services significantly determine the success of creating a culture of compliance that grows from awareness, not merely fear of sanctions. Therefore, the synergy between legal firmness and the application of ethical values is a key element in national tax system reform.
Life Insurance as a Family Financial Protection Instrument: A Legal and Practical Study Billy Prasetyo; Muhammad Jogi Uliando; Dhenis Indrawan; Andi Ghani Hasibuan; Nurleli Suseno
Jurnal Sahabat ISNU SU Vol. 3 No. 1 (2026): ISNU Sahabat Mei 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v3i1.1245

Abstract

Family financial stability is highly vulnerable to unexpected risks, particularly the death of the primary income earner, which may significantly affect the welfare and economic sustainability of surviving family members. In this context, life insurance has become an important legal and financial instrument that not only provides economic protection but also establishes legal certainty through contractual arrangements between policyholders, insurers, and beneficiaries. This study aims to examine the role of life insurance as an instrument of family financial protection from both legal and practical perspectives by analyzing the legal position of the parties, the implementation of insurance claims, and the legal implications of life insurance for beneficiary families. This research employs a normative legal method using statutory and conceptual approaches. Legal materials were collected through library research, including legislation, legal doctrines, books, and scholarly journal articles concerning insurance law and family financial protection. The collected materials were analyzed qualitatively through legal interpretation and conceptual analysis. The findings reveal that life insurance performs a strategic function in maintaining family financial stability by transferring economic risk and providing legal protection through enforceable insurance agreements. Nevertheless, practical implementation continues to encounter several challenges, including limited legal literacy among policyholders, inadequate transparency regarding policy provisions, and disputes arising from insurance claim procedures. These issues potentially weaken legal certainty and reduce the effectiveness of life insurance as a family protection mechanism. The study concludes that the effectiveness of life insurance depends not only on comprehensive legal regulation but also on transparent contractual practices, good faith among contracting parties, effective regulatory supervision, and improved public legal awareness. Strengthening these aspects is essential to ensure that life insurance functions optimally as a sustainable instrument of family financial security and legal protection.
Perlindungan Hukum terhadap Kreditur dalam Eksekusi Objek Jaminan Fidusia Pascaputusan MK No. 2/PUU-XIX/2021 Perspektif Ḥifẓ al-Māl Billy Prasetyo; Cahaya Permata
AL-SULTHANIYAH Vol. 15 No. 2 (2026): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v15i2.5640

Abstract

Following Constitutional Court (CC) Decision Number 18/PUU-XVII/2019, as reinforced by CC Decision Number 2/PUU-XIX/2021, the enforcement of fiduciary security has undergone changes as a consequence of the interpretation of Article 15 of Law Number 42 of 1999 concerning Fiduciary Security. Creditors can no longer unilaterally enforce fiduciary security when there is no agreement regarding the occurrence of default and the voluntary surrender of the collateral object by the debtor. This study aims to examine the legal protection afforded to creditors in the enforcement of fiduciary security objects following CC Decision Number 2/PUU-XIX/2021. This study employs a normative legal research method using a statute approach and a conceptual approach. The results show that CC Decision Number 2/PUU-XIX/2021 affirms that fiduciary security may be enforced when the debtor acknowledges the occurrence of default and voluntarily surrenders the collateral object. This condition is considered not yet fully consistent with the principle of ḥifẓ al-māl, as the protection of the creditor’s property has not been optimally realized. Delays in the enforcement of collateral objects have the potential to cause losses to creditors due to a decline in the economic value of the collateral.
Co-Authors Andi Ghani Hasibuan Cahaya Permata Dhenis Indrawan Khafifah Rizki Muhammad Jogi Uliando Nurleli Suseno Putri Humairah Riyzka Alfi Syahraini