cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muchtar A H Labetubu
Contact Email
mahlabetubun@gmail.com
Phone
-
Journal Mail Official
jurnalsasi@gmail.com
Editorial Address
Lantai 2 Fakultas Hukum Universitas Pattimura Jalan Ir. M. Putuhena, Kampus Poka, Ambon, Maluku 97233, Indonesia.
Location
Kota ambon,
Maluku
INDONESIA
SASI
Published by Universitas Pattimura
ISSN : 16930061     EISSN : 26142961     DOI : https://doi.org/10.47268/sasi
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Ruang lingkup artikel yang terdapat dalam jurnal ini membahas berbagai topik di bidang Hukum Pidana, Hukum Perdata, Hukum Tata Negara, Hukum Internasional, Hukum Administrasi, Hukum Lingkungan, Hukum Adat, Hukum Islam dan bagian lain yang terkait dengan isu-isu kontemporer di bidang hukum.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 8 Documents
 1 
Search results for , issue "Volume 31 Issue 3, September 2025" : 8 Documents clear
The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness Prakoso, Dwi Hantoro; Widiastuti, Arum
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3234

Abstract

Introduction: Taxpayers in Indonesia, particularly in Malang Regency, are subject to various tax obligations. Among these, the integration of zakat—an Islamic form of almsgiving—as a deductible item in tax calculations presents both opportunities and challenges. Although formal regulations permit zakat to be deducted from taxable income, the extent to which this facility is understood and effectively utilized by taxpayers remains unclear. The interplay of religiosity, legal knowledge, and awareness significantly influences taxpayer behavior concerning zakat deductions.Purposes of the Research: This research aims to analyze the religiosity, knowledge and legal awareness of taxpayers in Malang Regency in utilizing zakat facilities as a tax deduction, as well as exploring taxpayers' perceptions of the zakat policy as a tax deduction.Methods of the Research: The research method used is a socio-legal approach with qualitative analysis. Qualitative analysis was carried out to understand religious values, social context, and taxpayer perspectives in utilizing zakat facilities as a tax deduction.Results of the Research: The research results show that while taxpayers in Malang Regency consistently fulfill their zakat and tax obligations, their understanding of zakat as a tax deduction is limited. Most respondents recognize the importance of knowing tax laws, but many lack full comprehension of how to calculate taxes when deducting zakat. The research highlights the need to strengthen legal knowledge and awareness through tax law literacy programs. It recommends collaboration between the government, the Directorate General of Taxes, and universities to improve taxpayer understanding and compliance.
Legal Certainty in International Franchising: A Comparative Study between Indonesia and Singapore Iman, Aini Nurul; Asiah, Nur; Lasabuda, Safa Nabila; Ramadhani, Sri Indah
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3039

Abstract

Introduction: The rapid expansion of international franchises into Indonesia creates complex legal dynamics, especially when foreign entities from developed countries such as Singapore face protectionist regulations in developing countries. One of the central issues that reflects this tension is the policy of limiting the number of foreign franchise outlets to a maximum of 250 outlets. These policies create ambiguity in legal norms, threaten legal certainty, and create potential conflicts between domestic market protections and international commitments within the global trade framework.Purposes of the Research: This study aims to examine and analyze legal certainty in cross-border franchise agreements, focusing on the comparison of the legal system between Indonesia and Singapore.Methods of the Research: Normative juridical approaches and comparative methods are used to explore differences in legal structures, the principle of freedom of contract, and the role of the state in regulating franchise schemes in both jurisdictions.Results of the Research: This study found that Singapore, with its minimalist common law approach, provides a high degree of contractual flexibility for business actors. On the contrary, the Indonesian legal system tends to be interventionist but does not fully guarantee legal certainty due to ambiguity of norms and overlapping regulations. Therefore, this study recommends the importance of harmonization of cross-border regulations in supporting the legal certainty of international franchise agreements.
Comparative Legal Study on Gender Equality and Female Leadership in Indonesian and Dutch Higher Education Suhartono, Rizki Mustika; Mashendra, Mashendra; Ribeiro, Leonito; Suhartono, Mutia Aprilia; Rachman, Sulyanti
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3035

Abstract

Introduction: This article explores the ongoing global issue of gender equality and female leadership in higher education. While many countries have adopted gender-inclusive policies, practical implementation remains inconsistent. Western countries such as the Netherlands demonstrate measurable progress, whereas Southeast Asian nations like Indonesia face persistent cultural and structural barriers. Prior studies tend to focus on sociological or institutional aspects, with limited comparative legal analysis.Purposes of the Research: The aim of this study is to explore and compare legal guarantees, national policies, and institutional practices that affect women's access to leadership positions in universities in Indonesia and the Netherlands, to identify legal barriers and propose normative strategies in support of more inclusive academic leadership.Methods of the Research: This research employs normative legal methods with a comparative law approach. It analyzes constitutional provisions, gender equality statutes, higher education regulations, and leadership policies from both countries, supported by literature review and document study.Results of the Research: The findings show that the Netherlands has established stronger legal enforcement for gender equality in academic leadership through comprehensive legal instruments and monitoring mechanisms. In contrast, Indonesia, despite recognizing gender equality in its legal framework, lacks effective implementation mechanisms. The novelty of this research lies in its comparative legal perspective and its recommendation to integrate normative legal approaches with contextual cultural values to promote inclusive governance in higher education.
Policies for Combating Illegal Fishing Crimes in Indonesia: A Comparative Study Razak, Abdul Kamil; Suhardini, Eni Dasuki; Chalil, Sri Mulyati; Durahman, Dani
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3021

Abstract

Introduction: Indonesia is an archipelago with an area of 5.8 million square kilometers of marine area and has a tremendous amount of fisheries wealth. However, fisheries in Indonesian seas are often the target of illegal fishing from foreign fishermen. To address this problem, the government has issued various very progressive policies. However, illegal fishing crimes still occur frequently.Purposes of the Research: This research aims to discuss the eradication of illegal fishing crimes in Indonesia from the perspective of Indonesian positive law and Islamic law. This research analyzes several illegal fishing cases that have been decided by the court by applying the ship confiscation penalty as a form of progressive punishment in combating illegal fishing.Methods of the Research: This study used a normative method with a comparative approach between Indonesian positive law and Islamic law.Results of the Research: The results showed that the government made a policy by setting up Task Force 115 based on Presidential Regulation Number 115/2015 on the Illegal Fishing Eradication Task Force, which is authorized to prevent and take legal action against illegal fishing criminals. The government issued Law Number 45/2009 on Fisheries jo. Law Number 11 of 2020 on Job Creation (Fisheries Cluster) by applying criminal penalties and administrative penalties. In addition, the government implemented a policy of destroying fishing equipment and foreign fishing boats by submerging them to the ocean. Regarding Islamic law, the policy of combating crime (jarimah) of illegal fishing is also mandated to the government or ruler in a country (ulil amri) because jarimah illegal fishing was classified as jarimah ta`zir. Similarly, the regulation for illegal fishing crimes in which the regulation of law enforcement mechanisms and the types of penalties to be applied are fully determined by the ruler or the state.
Integration of Juridical and Sociological Approaches in Election Criminal Law Enforcement in Indonesia: Comparison Conseil Constitutionnel France Lisma, Lisma; Satriadi, Satriadi; Salam, Safrin; Oluwaseyi, Fatunsin
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3049

Abstract

Introduction: This study analyzes the comparison of election criminal law enforcement in Indonesia with the system implemented by the Conseil Constitutionnel in France.Purposes of the Research: Analyze and compare the electoral criminal law enforcement systems in Indonesia and France, highlighting similarities and differences in dispute resolution mechanisms. In addition, this research also focuses on revealing the strengths and weaknesses of each system through juridical and sociological approaches. In this way, it is hoped that insights and recommendations will be born that can strengthen the electoral legal system in Indonesia, especially in the aspects of coordination, transparency, and effectiveness of dispute resolution.Methods of the Research: Descriptive research with literature study and comparative analysis. The results of the study show that Indonesia's electoral system faces problems of coordination between institutions, such as Election Supervisory Board, Electoral Commission, and the courts, which leads to ineffectiveness and transparency in dispute resolution. In contrast, the Conseil Constitutionnel in France has a centralized authority that allows for faster and more efficient settlement of electoral disputes.Results of the Research: The need for reform in the Indonesian electoral legal system, including the establishment of an independent institution that has full authority to handle election disputes. In conclusion, to increase efficiency and transparency, Indonesia needs to adopt a more centralized system and strengthen coordination between relevant institutions, by integrating juridical and sociological approaches in the enforcement of election criminal laws.
The Responsibility of Limited Liability Company Organs in Group Company (Holding) of State-Owned Enterprises Dahana, Thomas Nanda; Santoso, Budi; Prananingtyas, Paramita
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3010

Abstract

Introduction: This article examines the legal challenges in the absence of specific regulations governing group companies (holding) in Indonesia, especially within State-Owned Enterprises (SOEs). The core issue lies in determining the liability of the parent company for losses incurred by its subsidiaries due to unclear corporate accountability structures and control relationships in the SOE holding framework.Purposes of the Research: The purpose of this study is to analyze the legal framework that governs the relationship between a parent company and its subsidiaries in SOE holding structures, with particular attention to the responsibility of corporate organs in addressing subsidiary business risks.Methods of the Research: This study applies normative juridical research using a statutory and case-based approach. The analysis is based on secondary legal materials and is supported by comparative law methods from other jurisdictions to evaluate the application of doctrines such as piercing the corporate veil and business judgment rule.Results of the Research: The findings show that the doctrine of piercing the corporate veil may apply when the parent company’s actions result in harm to subsidiaries. However, corporate organs remain protected under the business judgment rule if acting in good faith. This study contributes by offering a legal framework for parent-subsidiary accountability in SOE holdings and comparing it with international practices.
Civil Litigation in Education Contract Disputes in Islamic Boarding Schools: A Comparative Perspective on Thailand's Bromsgrove International School Model Sari, Dewi Arnita; Hasbullah, Hasbullah; Saharudin, Saharudin; Islahuddin, Islahuddin
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3048

Abstract

Introduction: This study examines the effectiveness of civil litigation in resolving education contract disputes at the Watampone Blue Islamic Boarding School, South Sulawesi. As an educational institution based on Islamic values, Islamic boarding schools face legal challenges due to the lack of special regulations governing education contracts.Purposes of the Research: Evaluate the effectiveness of civil litigation in resolving education contract disputes at the Watampone Blue Islamic Boarding School. It aims to identify the causes of disputes, explore alternative resolution methods like mediation, and propose an updated framework for education contracts that integrates Sharia principles, legal protection, and clarity of rights and obligations in Islamic boarding schools.Methods of the Research: The research uses a qualitative approach with a case study method, through the analysis of contract documents and in-depth interviews with student guardians, pesantren managers, and legal practitioners.Results of the Research: Contract disputes in Islamic boarding schools stem from unequal bargaining, unclear clauses, and low legal awareness. While civil litigation is rarely used, mediation based on local wisdom is more common. The research calls for updating education contracts in these schools to integrate Sharia principles and ensure legal clarity and justice for all parties.
Legal Protection of Gig Economy Workers: A Comparative Study in Indonesia, Malaysia, and Singapore Lesmana, Sri Jaya; Samudra, Muhammad Mpu
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3006

Abstract

Introduction: With the rapid growth of the digital economy, gig workers, who are generally classified as independent contractors, often do not have adequate legal and social security protections compared to conventional workers.Purposes of the Research: This study presents a comparative analysis of legal protection for gig economy workers in three Southeast Asian countries, namely Indonesia, Malaysia, and Singapore. The study focuses on the regulatory framework applicable in each country, covering aspects of labor laws as well as various other regulations or policies related to workers' rights and social protection guarantees.Methods of the Research: Normative legal research methods are used to examine policies related to workers in the performing economy sector in Indonesia, Malaysia, and Singapore. This approach is used to compare the legal protection provided to these workers in the three countries, by referring to the provisions of the applicable laws and regulations in each country.Results of the Research: The results show that despite differences in regulatory approaches, the three countries still face significant challenges in creating adequate social safety nets. The researcher recommends that harmonization and innovation in labor policies need to be carried out to achieve a balance between work flexibility and the protection of workers' rights. In addition, the development of more inclusive and sustainable regulations in the digital era should also be carried out.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Volume 31 Issue 4, December 2025 Volume 31 Issue 3, September 2025 Volume 31 Issue 2, June 2025 Volume 31 Issue 1, March 2025 Volume 30 Issue 4, December 2024 Volume 30 Issue 3, September 2024 Volume 30 Issue 2, June 2024 Volume 30 Issue 1, March 2024 Volume 29 Issue 4, December 2023 Volume 29 Issue 3, September 2023 Volume 29 Issue 2, June 2023 Volume 29 Issue 1, March 2023 Volume 28 Issue 4, December 2022 Volume 28 Issue 3, September 2022 Volume 28 Issue 2, June 2022 Volume 28 Issue 1, March 2022 Vol 27, No 4 (2021): Volume 27 Nomor 4, Oktober - Desember 2021 Vol 27, No 3 (2021): Volume 27 Nomor 3, Juli - September 2021 Vol 27, No 2 (2021): Volume 27 Nomor 2, April - Juni 2021 Vol 27, No 1 (2021): Volume 27 Nomor 1, Januari - Maret 2021 Vol 26, No 1 (2020): Volume 26 Nomor 1, Januari - Maret 20200 Vol 26, No 4 (2020): Volume 26 Nomor 4, Oktober - Desember 2020 Vol 26, No 3 (2020): Volume 26 Nomor 3, Juli - September 2020 Vol 26, No 2 (2020): Volume 26 Nomor 2, April - Juni 2020 Vol 26, No 1 (2020): Volume 26 Nomor 1, Januari - Maret 2020 Vol 25, No 2 (2019): Volume 25 Nomor 2, Juli - Desember 2019 Vol 25, No 1 (2019): Volume 25 Nomor 1, Januari - Juni 2019 Vol 24, No 2 (2018): Volume 24 Nomor 2, Juli - Desember 2018 Vol 24, No 1 (2018): Volume 24 Nomor 1, Januari - Juni 2018 Vol 23, No 2 (2017): Volume 23 Nomor 2, Juli - Desember 2017 Vol 23, No 1 (2017): Volume 23 Nomor 1, Januari - Juni 2017 Vol 22, No 2 (2016): Volume 22 Nomor 2, Juli - Desember 2016 Vol 22, No 1 (2016): Volume 22 Nomor 1, Januari - Juni 2016 Vol 21, No 2 (2015): Volume 21 Nomor 2, Juli - Desember 2015 Vol 21, No 1 (2015): Volume 21 Nomor 1, Januari - Juni 2015 Vol 20, No 2 (2014): Volume 20 Nomor 2, Juli - Desember 2014 Vol 20, No 1 (2014): Volume 20 Nomor 1, Januari - Juni 2014 Vol 18, No 1 (2012): Volume 18 Nomor 1, Januari - Maret 2012 Vol 17, No 3 (2011): Volume 17 Nomor 3, Juli - September 2011 Vol 17, No 2 (2011): Volume 17 Nomor 2, April - Juni 2011 Vol 16, No 3 (2010): Volume 16 Nomor 3, Juli - September 2010 More Issue