Claim Missing Document
Check
Articles

Found 3 Documents
Search

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.
Unilateral termination of employment by the company Reviewed from the Principle of Job Protection Laila Rizqillah; Amanda Putri Fajrin; Shafa Zhafira Khalid; Aqtika Deeba Lubis
ISNU Nine-Star Multidisciplinary Journal Vol. 3 No. 1 (2026): ISNU Nine Star Mei (In Press)
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v3i1.1337

Abstract

Unilateral termination of employment (PHK) by companies is a crucial problem in industrial relations because it has the potential to cause injustice and violations of workers' rights. The practice of unilateral layoffs is often carried out without going through the procedures set by laws and regulations, thus contradicting the principle of protecting workers as parties who are structurally in a weak position. This study aims to analyze the practice of unilateral layoffs by companies from the principles of worker protection and the labor law framework in Indonesia. The research method used is normative legal research with a legislative and conceptual approach, through analysis of the Manpower Law, the Job Creation Law, and related implementing regulations. The results of the study show that the principle of worker protection emphasizes the guarantee of job security, fair treatment, and legal protection of workers' normative rights, including the right to severance pay and dispute resolution mechanisms. Unilateral layoffs that are carried out without a valid reason and without proper legal procedures are a form of violation of this principle. Therefore, consistent law enforcement and strengthening the role of labor supervision are needed to prevent unilateral layoffs and ensure effective protection of workers' rights.
Kepastian Hukum Warisan Untuk Anak Di Luar Nikah Yang Diakui Sah Oleh Orang Tua Biologisnya Laila Rizqillah; Amanda Putri Fajrin; Aqtika Deeba Lubis; Aulia putri; Khania Amanda Salsabila
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): Vol.2 No.1 2025: Sahabat ISNU Mei
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Status hukum anak di luar nikah di Indonesia telah menjadi isu kompleks yang melibatkan aspek hukum, agama, dan sosial. Anak di luar nikah sering kali mengalami diskriminasi dalam memperoleh hak-hak perdata, terutama terkait nasab, nafkah, dan warisan. Penelitian ini bertujuan untuk menganalisis kepastian hukum bagi anak di luar nikah yang diakui sah oleh orang tua biologisnya, dengan fokus pada pengaturan hukum positif Indonesia, perspektif agama Islam, dan peran Mahkamah Konstitusi. Kajian ini juga menawarkan solusi komprehensif untuk mengatasi hambatan hukum dan sosial dalam implementasi kebijakan perlindungan anak di luar nikah. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan multidisipliner, memadukan analisis hukum positif, kajian agama Islam, dan aspek sosial-budaya. Hasil penelitian menunjukkan bahwa Putusan Mahkamah Konstitusi Nomor 46/PUU-VIII/2010 merupakan langkah maju dalam memberikan pengakuan hukum bagi anak di luar nikah, namun implementasinya masih menghadapi tantangan signifikan. Dalam hukum Islam, status anak di luar nikah cenderung terbatas pada hubungan nasab dengan ibu biologisnya, meskipun terdapat alternatif seperti wasiat wajibah untuk melindungi hak-haknya. Penelitian ini merekomendasikan revisi regulasi, sosialisasi kepada masyarakat, penguatan peran lembaga perlindungan anak, optimalisasi teknologi pembuktian seperti tes DNA, dan harmonisasi antara hukum positif dan hukum Islam. Dengan pendekatan holistik, diharapkan perlindungan hukum bagi anak di luar nikah dapat diwujudkan secara adil, inklusif, dan sesuai dengan prinsip kemanusiaan.