cover
Contact Name
Nur Kasim
Contact Email
dlj@ung.ac.id
Phone
+628124423987
Journal Mail Official
dlj@ung.ac.id
Editorial Address
Postgraduate Program, Master of Laws, Universitas Negeri Gorontalo Jend. Sudirman street No.6, Post Code 96120, Gorontalo, Indonesia
Location
Kota gorontalo,
Gorontalo
INDONESIA
Damhil Law Journal
ISSN : -     EISSN : 28087143     DOI : https://doi.org/10.56591/dlj
Core Subject : Social,
Damhil Law Journal (Damhil Law J. - DLJ) is an open access and peer-reviewed journal that aims to offer a national and international academic platform for the legal system in Indonesia and the study of Indonesian law in a developing country context. This may include but is not limited to areas such as civil law, criminal law, constitutional and administrative law, customary law, air and space law, Islamic law, international law, legal pluralism, and other sections related to contemporary issues in legal scholarship.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
Search results for , issue "Volume 1 Issue 1 2021" : 5 Documents clear
The Principle of Simplicity in Corporate Income Tax In Indonesia Husen, Yusuf; Wantu, Fence M.; Kasim, Nur Mohamad
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.26 KB) | DOI: 10.56591/dlj.v1i1.638

Abstract

This study aims to find out the simplicity of corporate income tax collection regulation in Indonesia's general provisions of taxation. This study uses normative research methods using a legal approach. This study was reviewed with primary and secondary legal material sources. The data analysis techniques used are the analysis of legal interpretation or interpretation of the law. The results showed that Law No. 36 of 2008 on the Fourth Amendment to Law No. 7 of 1983 on Income Tax regulates corporate tax and permanent establishment using a single rate with a tax collection percentage of 22%. This arrangement makes tax collection simpler because it uses only one layer of the same rate and makes corporate income tax in Indonesia more competitive.
Legal Protection of Child Adoption without Trial by Human Rights Perspective Djaini, Alan; Wantu, Fence M.; Tijow, Lusiana Margareth
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.869 KB) | DOI: 10.56591/dlj.v1i1.627

Abstract

This research aims to describe and analyze legal protection issues as regards child adoption without trial from a human rights perspective. It is descriptive-qualitative empirical research. It applies a socio-legal approach and case approach. Results demonstrate that child adoption without trial may breed the following legal consequences: misunderstanding what is permissible and what is not from an Islamic point of view, interfering with family relationships and their rights, and fueling disputes between family members. These legal consequences happen as adoptive parent candidates are not well educated attributed to procedures for child adoption. Child adoption is also mentioned in the Law of the Republic of Indonesia Number 39 of 1999. The government, state, parents, and society shall not neglect and are obliged to concern about children’s rights by endeavoring to make the legality of the child’s identity status in the form of a birth certificate citation document.
Disharmony of the Judiciary Authority against the Objects Execution of Sharia Economic Responsibility Ngadi, Ronal
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.153 KB) | DOI: 10.56591/dlj.v1i1.685

Abstract

Juridically the Court of Religion is a judicial institution that is authorized in examining, deciding and adjudicating and resolving the whole series of legal processes against disputes that occur in the field of sharia economy through the path of litigation (ordinary Court), including in executing the right of dependent objects of sharia economic cases that implementatively this is still a conflict or disharmony of authority between the judiciary rooted in the existence of conflict norms (ambivalence) contained in religious justice laws and sharia banking laws. In addition, the position of the contract or agreement also has consequences for the existence of the Court of Religion in the execution of the right of dependent objects of sharia economic cases, especially in the field of Sharia banking rooted in the unclear choice of the legal forum (choice of forum) contained in the agreement conducted by creditors (sharia banks) and debtors (customers), thus giving birth to bias and interpretation of multi-interpretation of the arising authority of other Courts which caused the Religious Court to lose its existence in resolving sharia economic disputes. Conflict or disharmony of authority that occurs between judicial institutions in the context of the execution of the right of sharia economic case dependent object in its implementation also provides legal implications for the position of debtors and creditors in the form of legal chaos (legal disorder) and legal confusion (confuse) in the community. It reflects the process of resolving cases that are counterproductive with legal certainty that is far from the principle of the simple justice system, fast and light costs and causes a decrease in the authority and credibility of the judiciary in the eyes of the public as an institution that carries out the duties of judicial power.
Inheritance Distribution in The Javanese Tondano Community Bempa, Sofyan Winandi Putra; Puluhulawa, Fenty U.
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.168 KB) | DOI: 10.56591/dlj.v1i1.756

Abstract

The purpose of this study was to analyze the inheritance distribution system of the Tondano Javanese people in the village of Tondano Reksonegoro and the settlement of inheritance disputes that occurred through the Alternative Dispute Resolution (ADR) for the Tondano Javanese community in Reksonegoro village, Tibawa district, Gorontalo regency. The nature of this research is descriptive qualitative with a socio-legal approach method—data obtained through direct interviews with subjects or informants. The data analysis technique consists of 4 steps: data collection, data reduction, data entry, and conclusion drawing or verification. The division of inheritance with a will is practiced by theTondano Javanese people in Reksonegoro Village, Tibawa District because there is a high possibility of disputes between the heirs. The division of inheritance with a will is also based on the suitability of the following three things, namely personal experience, seeing the surroundings/surroundings, and messages from parents. Results analysis of property dispute resolution through Alternative Dispute Resolution (ADR) in the Tondano community in Reksonegoro village, namely consultation, negotiation, and mediation. The three forms are widely used sequentially according to stages. The reasons for resolving property disputes through the Alternative Dispute Resolution (ADR) route are (1) upholding the principles of Ampit Watu Esa Pelayas, (2) Cultivating the cultural value of deliberation for consensus, (3) Upholding the value of gotong royong, (4) Reluctance towards settlement through court institutions, (5) Maintaining the pam or the good name and honor of the family, and (6) Preventing disputes from getting bigger and too long.
The Political Party's Transparency in Financial Assistance Management by Law Number 2 of 2011 on Political Parties Piyo, Sofyan; Kasim, Nur Mohamad; Wirasaputri, Nina Merantie
Damhil Law Journal Volume 1 Issue 1 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.069 KB) | DOI: 10.56591/dlj.v1i1.631

Abstract

This research affords an analysis of political party's transparency in financial assistance management in political parties from the regional budget in Gorontalo District. This research is carried out in five political parties with the most seats in the Regional Representative Council in Gorontalo District, i.e., Golongan Karya party, Demokrat Indonesia Perjuangan party, Amanat Nasional party, Nasional Demokrat party, and Demokrat party. This is empirical research. Results demonstrate that the political parties do not apply transparency in managing financial assistance from the regional budget.

Page 1 of 1 | Total Record : 5