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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.
Analysis of the Impact of the Increase in Value Added Tax (VAT) Rates on the Indonesian People Adinda Maretsyah Purba; Tasya Alifiya; Ikhwan Rinaldi Lubis; Rizky Ananda Pratama; Hisam Ahyani
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.925

Abstract

The policy of increasing the Value Added Tax (VAT) rate from 10% to 11% as stipulated in the Law on Harmonization of Tax Regulations (HPP Law) has caused various responses among Indonesian people. This tariff change is seen as the government's effort to strengthen state revenues, but on the other hand raises concerns about increasing the economic burden on the community and the potential boost to the rate of inflation. This study aims to analyze the impact of the increase in VAT rates on people's economic conditions and inflation in Indonesia. The research method used is qualitative descriptive with a literature study approach, through the collection of secondary data sourced from books, scientific articles, laws and regulations, and relevant previous research results. The results of the study show that the increase in VAT rates raises pros and cons, especially among business actors and consumers, who consider this policy to have the potential to increase consumption spending. However, based on the provisions of the HPP Law, not all goods and services are subject to VAT, because there are certain criteria and exceptions to maintain people's purchasing power. In addition, the increase in VAT rates has been proven to have no significant influence on inflation in general, because inflation is more predominantly influenced by increases in the prices of strategic commodities such as fuel oil and cooking oil. Thus, the impact of VAT increases on inflation is relatively limited and contextual.