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All Journal ISNU Nine-Star Multidisciplinary Journal (INS9MJ) Jurnal Sahabat ISNU SU
Nadiatul Maghfirah
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Legal Protection for Taxpayers in Tax Disputes in Court Salwa Khairina Azzahra; Nabila Hilmy Khairunnisa Hasibuan; Amanda Putri Fajrin; Nadiatul Maghfirah; Laila Rizqillah
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.v2i3.936

Abstract

Tax disputes in Indonesia often pose challenges for taxpayers to obtain fair legal protection in the Tax Court. This research aims to analyze the legal protection mechanism for taxpayers, identify obstacles to its implementation, and propose reforms to improve justice and legal certainty. Using a normative vuridis approach with qualitative analysis. This research examines laws and regulations, court decisions, and tax law literature. The results of the study show that the Tax Court provides protection through objection, appeal, and review procedures, supported by the principles of transparency and judicial independence. However, high litigation costs, inconsistencies in judgments, low legal literacy, and complex administrative procedures hinder the effectiveness of protection, especially for small taxpayers. Reforms such as digitization of court processes, legal education, harmonization, judgment, and mediation are proposed to address these constraints, The study concludes that although, the legal framework has been robust, more inclusive and efficient implementation is needed to ensure fairness for all taxpayers, Recommendations include digital platforms for easier access and educational programs to improve taxpayer understanding.
Pengakuan dan Pengesahan Anak Luar Kawin, dan Akibat Hukumnya, Menurut KUH Perdata dan UU No. 1 Tahun 1974 Nabila Hilmy Khairunnisa Hasibuan; Salwa Khairina Azzahra; Vivian Alyssa Chandra; Nadiatul Maghfirah; Shafa Zhafira Khalid
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

Dalam dinamika kehidupan bernegara, Indonesia, Negara Hukum, memandang supremasi hukum sebagai cita-cita bersama. Dalam situasi ini, setiap orang berhak menikah dan mempertahankan pernikahan yang sah untuk memiliki anak. Anak-anak yang lahir di luar nikah dikenal seperti itu karena tidak semua anak adalah hasil dari orang tua yang bercerai. Penelitian ini berupaya mengkaji peraturan KUHPerdata tentang anak yang belum menikah, hukum adat, dan keabsahan akta kelahiran anak yang belum menikah. Pendekatan konseptual dan metodologi penelitian hukum normatif digunakan dalam penelitian ini. Sumber hukum primer, sekunder, dan tersier yang digunakan kemudian dikenai analisis metodis. Temuan penelitian menunjukkan bahwa awig-awig, baik tertulis maupun tidak tertulis, digunakan untuk mengatur anak-anak di luar nikah karena berfungsi sebagai panduan bagi desa adat dalam mengelola pemerintahan mereka. Akta Notaris, Akta Kelahiran, Akta yang dibuat oleh petugas pencatatan sipil, atau bahkan akta nikah itu sendiri mungkin mengatakan bahwa anak tersebut lahir di luar nikah. Karena berfungsi sebagai bukti pengakuan negara atas kewarganegaraan dan kedudukan sipil anak, akta kelahiran sangat penting bagi anak tersebut.
Co-Authors Amanda Putri Fajrin Laila Rizqillah Nabila Hilmy Khairunnisa Hasibuan Salwa Khairina Azzahra Shafa Zhafira Khalid Vivian Alyssa Chandra