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All Journal Jurnal CENDIKIA ISNU ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Atisa
Universitas Islam Negeri Sumatera Utara
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The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus; Sabilla Khairi
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.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
Legal Analysis Regarding Efforts to Annul the Decision Arbitration in District Court Hairul Anam; Atisa; Naziera Al Hadar; Rahma Seliati Br Sitorus; Tasya Alifiya
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.v2i2.805

Abstract

Arbitration is an alternative dispute resolution outside the court (non-litigation) that is final and binding on the parties. However, in practice, arbitration decisions can still be annulled at the District Court based on certain reasons stipulated in the law. This study aims to analyze the legal basis, procedures, and considerations of judges in deciding on requests to annul arbitration decisions at the District Court. The research method used is a normative legal approach with secondary data sources in the form of laws and regulations, court decisions, and related legal literature. The results of the study indicate that efforts to annul arbitration decisions are regulated in Article 70 of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, which requires the presence of certain elements such as alleged forged documents, concealment of important documents, or decisions based on deception. In addition, annulment can only be submitted within a maximum period of 30 days after the decision is received. The District Court's decision on an annulment request is final, but it still leaves room for legal uncertainty and inconsistent application of norms by judges. Therefore, there is a need for a strengthened legal system and more consistent standards of interpretation in the annulment process for arbitration awards.
Co-Authors Della Agustina Hairul Anam Jihan Syahirah Lubis Naziera Al Hadar Rahma Seliati Br Sitorus Sabilla Khairi Tasya Alifiya