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Indana Halwa Shabri
Universitas Islam Negeri Sumatera Utara
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Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002 Indana Halwa Shabri; Rizwani Dara Betha; Tisda Arumni; Tanzilul Khoir Hasibuan; Rif’an
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.v2i2.811

Abstract

Tax disputes between taxpayers and fiscal authorities are a frequent issue in tax administration practices in Indonesia. These conflicts typically arise from mismatched perceptions in determining the amount of tax payable, which often leads to objections, appeals, and even judicial reviews. This study aims to examine the legal framework for how the tax dispute resolution system is regulated and implemented based on the provisions of Law Number 14 of 2002 concerning the Tax Court. The method used is a normative-juridical approach by examining laws and regulations, legal doctrine, and several Tax Court decisions. The results show that the number of tax disputes has continued to increase over the past five years, dominated by disputes related to VAT and Income Tax. Furthermore, procedural and substantive legal obstacles remain that hinder optimal protection of taxpayers' rights. The Tax Court plays a crucial role in ensuring justice by correcting tax authorities' decisions that do not meet the principles of legality and justice. This study emphasizes the need for reform of the objection system, increased tax legal literacy, and regulatory improvements in response to the dynamics of the digital economy.
Analisis Hukum Jaminan Fidusia Dalam Pemberian Modal Usaha Oleh Kreditur Menurut Perspektif Undang-Undang Nomor 42 Tahun 1999 Aina Maryam Siregar; Indana Halwa Shabri; Khairiah Nasution; Nabila Putri Ayuni; Sinar Hidayat Habeahan
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): Vol.2 No.1 2025: Sahabat ISNU Mei
Publisher : ISNU Sumatera Utara

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Abstract

Transaksi pinjam-meminjam uang merupakan praktik ekonomi yang sudah lama ada dalam masyarakat. Fidusia merupakan suatu lembaga jaminan yang sering digunakan dalam praktik hukum perdata di Indonesia, khususnya dalam hubungan kreditur dan debitur. Jaminan fidusia memungkinkan pemberi fidusia tetap memiliki benda yang dijadikan objek jaminan, sementara hak kepemilikannya dialihkan secara kepercayaan kepada penerima fidusia. Artikel ini membahas secara mendalam pengertian, landasan hukum, serta penerapan fidusia berdasarkan Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia. Perkembangan ekonomi dan perdagangan masyarakat tidak dapat dipisahkan dari kegiatan pinjam-meminjam uang. Kebutuhan untuk kredit juga akan terus meningkat sejalan dengan kemajuan ekonomi dan perdagangan terlebih lagi bagi pengusaha menengah ke bawah. Dengan lahirnya UndangUndang No. 42 Tahun 1999 tentang Jaminan Fidusia objeknya adalah benda bergerak baik yang berwujud maupun yang tidak berwujud dan benda tidak bergerak dapat memberikan perlindungan bagi kedua pihak terlebih khususnya terhadap kreditur. Penelitian ini mengadaptasi pendekatan Normatif Yuridis dan Library Research, memfokuskan pada hukum Jaminan Fidusia Indonesia yang terdapat dalam UU No. 42 Tahun 1999 menjadi landasan hukum di Indonesia terkait jaminan fidusia.
Co-Authors Aina Maryam Siregar Khairiah Nasution Nabila Putri Ayuni Rif’an Rizwani Dara Betha Sinar Hidayat Habeahan Tanzilul Khoir Hasibuan Tisda Arumni