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All Journal ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU
Larasati Ritonga
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Legal Protection for Taxpayers in Tax Dispute Resolution in the Tax Court Larasati Ritonga; Isnaina Rizkia Ritonga; Alwiansyah; Alrihsan Hakim; Farhan Lubis
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.v2i3.926

Abstract

Taxes are the main source of state revenue that is important in supporting development and governance. In the Indonesian legal system, tax obligations are strictly regulated and involve the rights and obligations of taxpayers, which often lead to disputes with tax authorities. The main problem in this study is how legal protection can be provided to taxpayers during the dispute resolution process in the Tax Court. This research uses a normative legal approach with a literature study method, analyzes positive legal norms, and examines related regulations such as the Tax Court Law and KUP. The results of the study show that legal protection is not only limited to formal channels, but also includes taxpayers' procedural rights during trials, including the right to submit evidence and be accompanied by a lawyer. However, practice in the field shows that there are obstacles, such as lack of information and the length of the completion process. Recommendations are given to increase the effectiveness of the taxpayer rights protection system to be more fair and responsive in dealing with tax disputes.
Comparison of Fund Management Systems in Conventional Insurance and Sharia Insurance Aicha Azdina Adly Fesya; Salsabilla Hamdi; Larasati Ritonga; Zaldy Ichsan Febrian; Ilham Soleh Tanjung
Jurnal Sahabat ISNU SU Vol. 3 No. 1 (2026): ISNU Sahabat Januari
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v3i1.1249

Abstract

Insurance is a crucial instrument in the financial system, serving as a means of risk management. In Indonesia, insurance practices have developed into two main systems: conventional insurance and sharia insurance, which differ fundamentally, particularly in fund management. This article aims to compare fund management systems in conventional and sharia insurance, based on a review of previous research, laws and regulations, and relevant literature. The research method used is library research with a qualitative descriptive approach. The results indicate that fund management in conventional insurance is based on the principle of risk transfer, with a system of pooling premiums owned by the company, and investment management that potentially contains elements of riba, gharar, and maisir. Meanwhile, sharia insurance applies the principle of risk sharing through tabarru' and tijarah contracts, with the separation of participant funds from company funds, and investment management that must comply with sharia principles. Furthermore, differences in fund management are also reflected in the underwriting surplus mechanism and oversight by the Sharia Supervisory Board. Thus, it can be concluded that the fund management system in Islamic insurance has more transparent characteristics and is oriented towards the principles of justice and mutual assistance, in contrast to conventional insurance which is oriented towards company profits.
Co-Authors Aicha Azdina Adly Fesya Alrihsan Hakim Alwiansyah Farhan Lubis Ilham Soleh Tanjung Isnaina Rizkia Ritonga Salsabilla Hamdi Zaldy Ichsan Febrian