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Legal Analysis: Settlement of Disputes Between Company Shareholders Through Arbitration Siti Nurjannah Lase; Zahara Ananda; Salwa Khairina Azzahra; Shafa Zhafira Khalid; Gilang Ade Prabowo
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.v2i1.764

Abstract

Disputes between shareholders are a common challenge in corporate practice and have the potential to cause instability within a company's internal structure. The open and time-consuming nature of litigation in court often deviates from business needs, which prioritize efficiency and confidentiality. Therefore, arbitration is seen as an alternative dispute resolution method that is more adaptable to the dynamics of the business world. This article examines the legal mechanism for resolving disputes between shareholders through arbitration, focusing on an analysis of the national legal framework, particularly Law Number 40 of 2007 concerning Limited Liability Companies and Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. The approach used is normative juridical, supported by literature review and jurisprudential analysis. The results of the study indicate that the existence of an arbitration clause in the articles of association or agreement between shareholders is a fundamental element in transferring jurisdiction from the courts to arbitration institutions. However, challenges remain in harmonizing norms and implementing consistent arbitration practices. Therefore, there is a need for strengthening regulations and legal education for stakeholders so that dispute resolution through arbitration can run optimally and provide legal certainty.
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.
Tax Law Perspectives on Tax Amnesty Policy Assessment: Balancing Fairness and Compliance Siti Nurjannah Lase; Shafa Zhafira Khalid; Zahara Ananda; Mufqi Aulia; Gilang Ade Prabowo
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.v2i2.809

Abstract

The tax amnesty policy is a strategic step taken by the Indonesian government to improve taxpayer compliance and expand the tax revenue base through tax amnesty by providing an opportunity to report unreported assets without administrative or criminal sanctions. This study aims to analyze the assessment of the tax amnesty policy from a tax law perspective, particularly in balancing the principles of fairness and tax compliance. The method used is a socio-legal approach with a literature study on the regulation and implementation of tax amnesty and its impact on social justice and taxpayer compliance. The results show that the success of this policy is highly dependent on the government's ability to implement a fair and transparent amnesty mechanism without sacrificing justice for compliant taxpayers. In addition, the effectiveness of the tax amnesty program is also influenced by the level of legal certainty, political stability, and ease of tax administration to encourage a culture of voluntary compliance. Therefore, the assessment of the tax amnesty policy must consider the balance between state revenue and social justice in order to create a sustainable and trusted tax system
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.