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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal CENDIKIA ISNU ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Cendikia ISNU SU
Rahma Seliati Br Sitorus
Universitas Islam Negeri Sumatera Utara
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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.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
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.v2i2.848

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.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Ending Solehudin; Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus
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.v2i2.848

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.
Penerapan Transaksi Pembayaran Non-Tunai oleh Pelaku Usaha Terhadap Konsumen Ditinjau dari Undang-Undang Nomor 7 Tahun 2011 Tentang Mata Uang dan Hukum Ekonomi Syariah Rahma Seliati Br Sitorus; Annisa Sativa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12929

Abstract

This study aims to analyze business actors who take their own actions towards consumers in making payments by not using cash. The development of digital payment systems has made business actors increasingly limit payment methods to non-cash only, thereby reducing consumers' rights to choose their preferred payment method. From the previous explanation, there are several problems in the study, namely regarding how business actors implement non-cash payments to consumers, based on Law Number 7 of 2011 concerning Currency and Islamic economic law. The approach used in this study is a normative legal approach by analyzing statutory and conceptual regulations through a literature review. The results of the discussion indicate that the mandatory implementation of non-cash payments may conflict with the provisions of Law Number 7 of 2011 which regulates the use of the rupiah as an official means of payment. This policy contradicts the basics of Islamic economic law such as willingness and justice ('adl), and freedom of contract because it does not provide choices to consumers. It can be concluded that the implementation carried out by business actors in non-cash transactions needs to be adjusted to applicable legal provisions and sharia principles while still providing cash payment alternatives to ensure fairness and consumer protection.
Co-Authors Annisa Sativa Atisa Della Agustina Ending Solehudin Hairul Anam Jihan Syahirah Lubis Naziera Al Hadar Tasya Alifiya