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TRANSFER PRICING IN THE PERSPECTIVE OF INTERNATIONAL BUSINESS LAW AND ETHICS Mahrum Maini; Noorzilah; Taufik Ismail Harahap; Yeltriana; Ismed Batubara
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21214832

Abstract

Transfer Pricing is currently widely carried out by multinational companies with the aim of avoiding taxes because the company wants a large amount of profit, Tax avoidance activities result in bad risks for the company related to the company's reputation in the wider community but in fact taxes are very important income in the country, because the tax revenue is used to finance all forms of national development for the welfare of the people. This research is motivated by government complaints about transfer pricing actions carried out by multinational manufacturing companies or other large companies which are considered very contrary to the state system of the Republic of Indonesia, The formulation of the problem in this study is how the process of transfer pricing occurs and its relationship to state revenues to the tax sector in Indonesia and how according to the views of international business law and ethics related to the application of transfer pricing in a company. This research is an empirical juridical research with a descriptive analytical approach.
Pemahaman Sumber-Sumber Hukum Islam Kepada Masyarakat Muslim Di Desa Amplas Muhammad Hizbullah; Haidir; Azrai Harahap; Yeltriana; Syahrul Bakti Harahap; Mhd Zulkifli Hasibuan
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2026): Juni
Publisher : CV. BAROKAH PUBLISHER

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Abstract

Sumber-sumber hukum Islam merupakan salah satu fondasi penting dalam membentuk kehidupan beragama yang benar sesuai dengan tuntunan syariat. Pemahaman masyarakat terhadap kedudukan, fungsi, dan hierarki sumber-sumber hukum Islam masih perlu ditingkatkan. Keterbatasan pemahaman berimplikasi pada kecenderungan sebagian masyarakat menjadikan tradisi, kebiasaan, atau informasi yang belum memiliki dasar hukum Islam yang jelas sebagai rujukan dalam menyelesaikan berbagai persoalan keagamaan. Kondisi tersebut juga ditemukan pada masyarakat Muslim di Desa Amplas, yang menunjukkan perlunya upaya edukasi dan pembinaan secara berkelanjutan. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan meningkatkan pengetahuan dan pemahaman masyarakat mengenai sumber-sumber hukum Islam yang meliputi alquran, hadis, ijmak, dan qiyas, serta penerapannya dalam kehidupan sehari-hari. Metode pelaksanaan kegiatan meliputi observasi awal untuk mengidentifikasi kebutuhan mitra, penyampaian materi melalui ceramah, diskusi interaktif, tanya jawab, serta evaluasi terhadap pemahaman peserta.Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai kedudukan alquran sebagai sumber hukum utama, fungsi hadis sebagai penjelas alquran, serta peran ijmak dan qiyas dalam menjawab persoalan-persoalan hukum Islam yang terus berkembang. Antusiasme peserta selama mengikuti kegiatan juga menunjukkan tingginya kebutuhan masyarakat terhadap pembinaan keagamaan yang bersifat edukatif dan aplikatif. Kegiatan ini memberikan dampak positif terhadap peningkatan literasi hukum Islam masyarakat, memperkuat kesadaran untuk menjadikan sumber-sumber hukum Islam sebagai pedoman dalam kehidupan bermasyarakat, serta mendorong terbentuknya masyarakat yang lebih bijaksana dalam menyikapi berbagai persoalan keagamaan berdasarkan dalil yang sahih dan prinsip-prinsip syariat Islam.
LEGAL IMPLICATIONS OF THE CONSTITUTIONAL COURT DECISION NUMBER 46/PUU-VIII/2010 ON THE INHERITANCE RIGHTS OF CHILDREN BORN OUT OF WEDDING FROM THEIR BIOLOGICAL FATHER IN INDONESIA Akiruddin Ahmad; Sahbudi; Yeltriana; Junaidi
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 3 (2024): September
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The Decision of the Constitutional Court of the Republic of Indonesia No. 46/PUU-VIII/2010 marks an important milestone in the legal status of children born out of wedlock with respect to their biological fathers, who have long been deprived of the civil rights or relationships they should have received from their biological fathers. Until now, Article 43(1) of Law No. 1 of 1879 has served as a barrier to civil relationships between children born out of wedlock and their biological fathers. Prior to the decision of the Constitutional Court of the Republic of Indonesia No. 46/PUU-VIII/2010, children born out of wedlock had legal relationships only with their mothers and their mothers’ families. This resulted in severely limited rights for the children, including regarding identity, child support, and inheritance rights. This study aims to analyze changes in the legal status of children born out of wedlock before and after the Constitutional Court’s decision, as well as to examine the legal aspects of inheritance rights from the biological father and to identify obstacles in the implementation of inheritance law in Indonesia. In this study, the author employs a normative legal methodology, through a legislative approach, case studies, literature reviews, court decisions, and other legal documents. In the research findings, the author discovered that the implications of the Constitutional Court’s decision have opened the door to the recognition of civil relationships between children born out of wedlock and their biological fathers, provided that scientific and legal evidentiary requirements are met. Consequently, from a normative perspective, access to inheritance rights can be considered open. However, this Constitutional Court decision does not explicitly affirm the inheritance rights norms contained within its ruling. Consequently, there is a lack of harmony within Indonesia’s inheritance legal system—which incorporates the Civil Code (Burgerlijk Wetboek), the Compilation of Islamic Law, and customary law—leading to uncertainty in judicial practice, interpretive debates, and legal uncertainty. In conclusion, Constitutional Court Decision No. 46/PUU-VIII/2010 affirms the protection of children’s rights and the principle of non-discrimination in the form of constitutional justice. The author believes there is a need for technical judicial guidelines, legal certainty, and substantive justice for children born out of wedlock.