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INDONESIA
Jurnal Cendikia ISNU SU
Published by ISNU Sumatera Utara
ISSN : 30639530     EISSN : -     DOI : https://doi.org/10.70826/jcisnu.v3i1.1314
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Jurnal Cendikia ISNU SU is a scholarly platform dedicated to advancing research and critical discussions in the field of law. The journal embraces a wide range of topics that reflect the dynamic development of legal studies, both in national and international contexts. The scope of the journal includes, but is not limited to, the following areas: Criminal Law, Civil Law, and Constitutional Law: Contemporary analysis, interpretation, and application of positive law in addressing challenges within the justice system. Islamic and Sharia Law: Studies on the principles, application, and adaptation of Islamic law in modern contexts, including Islamic banking, family law, inheritance, and related issues. Legal Integration: Exploration of the interaction and harmonization between secular law and Islamic law, particularly within pluralistic legal frameworks. Comparative Legal Studies: Cross-jurisdictional analysis of Islamic law and other legal systems to identify similarities, differences, and their implications for legal practice and policy-making. Case Studies and Legal Practices: In-depth examination of landmark and contemporary legal cases to highlight the practical implementation, enforcement, and interpretation of law in real-life situations. The journal welcomes contributions in the form of theoretical explorations, empirical research, and critical reviews of significant legal issues. By encouraging both disciplinary and interdisciplinary approaches, the journal seeks to promote innovative perspectives that enrich academic discourse, strengthen legal theory and practice, and contribute to the development of law as a foundation of justice and social order.
Arjuna Subject : Umum - Umum
Articles 116 Documents
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Legal Analysis of Taxpayer Voluntary Compliance from a Legal Ethics Perspective Billy Prasetyo; Dhenis Indrawan; Riyzka Alfi Syahraini; Putri Humairah; Khafifah Rizki
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.845

Abstract

This study aims to analyze the contribution of legal and ethical perspectives in building a fair and transparent tax system, particularly in encouraging voluntary taxpayer compliance in Indonesia. This study uses a normative juridical method with a statutory and conceptual approach, to examine how legal rules and moral principles play a role in ensuring the protection of taxpayers' rights during the audit and law enforcement process. The results of the study indicate that the Indonesian tax law system normatively regulates taxpayers' rights and obligations through regulations such as the KUP Law, the Income Tax Law, and the Value Added Tax Law. However, its effectiveness is greatly influenced by the ethics of those implementing it in the field. It was found that the integrity of the apparatus, procedural fairness, and transparency of tax services significantly determine the success of creating a culture of compliance that grows from awareness, not merely fear of sanctions. Therefore, the synergy between legal firmness and the application of ethical values is a key element in national tax system reform.
Legal Protection for Taxpayers in Income Tax Disputes in the Tax Court Siti Aisyah; Halwa Nisa Ali Br. Tarigan; Halimatusadiah; Erna Wati; Dimas Nugroho
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.846

Abstract

Tax disputes, particularly those related to Income Tax (PPh), are a frequent issue in the relationship between taxpayers and tax authorities in Indonesia. In many cases, taxpayers feel disadvantaged by tax authorities' decisions that do not reflect the actual situation, thus giving rise to the need for adequate legal protection, particularly in the Tax Court process. This study aims to analyze the forms of legal protection for taxpayers in PPh disputes and to identify obstacles and opportunities within the tax justice system. The research method used is normative juridical with a statutory approach and case studies, supplemented by an analysis of Tax Court decisions. The results indicate that legal protection for taxpayers is normatively available through objection, appeal, and lawsuit mechanisms. However, in practice, various obstacles remain, such as limited access to legal aid, the tax authority's dominance in the burden of evidence, and the unequal position between taxpayers and tax authorities. In addition, some court decisions still do not fully reflect substantive justice for taxpayers. Therefore, a reform of the tax dispute system is needed to be more inclusive, transparent, and ensure equality between the parties. This research is expected to contribute to the development of a fair tax legal protection system in Indonesia.
Legal Protection for Policyholders in Motor Vehicle Insurance Syifa Arinda; Devani Agustia; Ahmad Mufti Farid Nababan; Andhika Bayu Pranata; M Farhan Maulana Nst
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.847

Abstract

This study examines legal protection for policyholders in motor vehicle insurance using a literature review approach. Legal protection is a crucial aspect of the relationship between insurance companies and policyholders, particularly in guaranteeing the rights that policyholders should receive as stipulated in the insurance policy. This study highlights the role of law in protecting against potential injustice arising from claim rejections or discrepancies between promised services and actual performance. This study also explores the basic principles of insurance contracts, the obligations of insurance companies, and the rights of policyholders. Furthermore, it discusses the forms of dispute resolution available when disputes arise between policyholders and insurance companies, both through litigation and non-litigation mechanisms. The results of this literature review indicate that legal protection for policyholders is highly dependent on the clarity of the insurance contract, the understanding of the law by both parties, and the effectiveness of dispute resolution institutions in upholding justice. Therefore, it is necessary to improve legal education for policyholders and strengthen regulations in insurance practices to create a fair, transparent, and balanced relationship between insurance companies and policyholders.
The Relationship between Tax Law and Other Laws: A Review of Problems in Tax Collection Atisa; Della Agustina; Jihan Syahirah Lubis; Rahma Seliati Br Sitorus; Sabilla Khairi
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.848

Abstract

Tax law, a collection of regulations governing the relationship between the government as tax collector and the people as taxpayers, defines taxes as mandatory contributions to the state owed by individuals or entities that are coercive under the law, without receiving any direct compensation and are used for state purposes for the greatest prosperity of the people. Tax compliance is a major issue that requires greater attention in the era of private system evaluation. Several key factors affecting tax collection are taxpayer trust in tax institutions, complex regulations, low public awareness of taxes, and tax administration. It is hoped that improvements in organizations, human resources (HR), information technology, business processes, and tax laws and regulations will help overcome tax administration problems and increase taxpayer compliance.
The Concept of Child Adoption from a Legal Perspective in Indonesia Munirotul Hasanah Sipayung; Rusmia Nita Sari; Meysa Feby Alvina; Nurhaliza Siregar; Maritza Nurul Alifa Lubis
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.849

Abstract

Adoption is a legal act that transfers the custody of a child from biological parents or legal guardians to adoptive parents. In Indonesia, adoption is regulated by laws and regulations that provide a clear legal basis for the procedures, requirements, and legal implications of adoption. This study aims to examine the concept of adoption in Indonesian positive law, its adoption procedures, and the legal implications for the rights and obligations of adopted children. The method used in this study is a descriptive-analytical normative research method, by analyzing various related laws and regulations, such as Law Number 35 of 2014 concerning Child Protection, Government Regulation Number 54 of 2007 concerning the Implementation of Adoption, and other related regulations. Based on this analysis, it was found that the adoption process in Indonesia involves strict administrative and social stages, which ensure the protection and welfare of children. In addition, adoption provides equal rights to biological children in terms of care, education, and protection, although the child's lineage and inheritance rights remain affected by applicable law. The legal implications of adoption in Indonesia emphasize the obligations of adoptive parents to provide good care and fulfill the rights of adopted children in accordance with existing legal provisions.
Synergy of Law and Education in Protecting Contract Workers in Indonesia Arifuddin Muda Harahap; Safinatul Hasanah Harahap; Zulpahmi Lubis
Jurnal Cendikia ISNU SU Vol. 2 No. 2 (2025): ISNU Cendikia September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i2.850

Abstract

This study examines the synergy between law and education in providing protection for contract workers in Indonesia. Contract workers are one group of workers who often face problems related to legal status, job insecurity, and limitations in obtaining normative rights as stipulated in labor regulations. Although Law Number 13 of 2003 concerning Manpower and its derivative regulations have provided a legal framework, implementation in the field often shows gaps that weaken the position of contract workers. Therefore, an interdisciplinary approach is needed that integrates legal and educational dimensions to provide more comprehensive protection. The research method used is normative legal research with a qualitative approach, through a review of labor laws, doctrines, and practices, and enriched with educational studies that emphasize the importance of legal literacy for workers. The results of the study indicate that legal protection for contract workers is not fully effective due to weak supervision, workers' low understanding of their rights, and the ongoing practice of contract abuse by employers. In this context, education plays a crucial role in increasing legal awareness among contract workers, through formal and informal education, as well as skills-based training in legal and employment law. The conclusion of this study confirms that the synergy between law and education is a relevant strategy for strengthening the protection of contract workers. The law provides a binding normative framework, while education fosters workers' awareness and empowerment in demanding their rights. Therefore, the combination of the two is expected to achieve social justice and improve the welfare of contract workers in Indonesia.
Fiqh Study on Muslim/Muslim Women's Clothing and Its Relation to the Problem of Aurat (Pornography and Pornoaction) Mukhlis Akbar Ramadhani; Dinda; Mirale Harahap
Jurnal Cendikia ISNU SU 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/jcisnu.v2i3.940

Abstract

Muslim and Muslim women's clothing from the perspective of Islamic fiqh has an important role in maintaining self-honor and enforcing the obligation to cover the awrah in the midst of the development of modern society which is colored by the rampant phenomenon of pornography and pornography. In Islam, clothing not only serves as a body covering, but also as a manifestation of obedience, Islamic identity, and an instrument of moral and social protection. The difference in the limits of aurat between men and women as well as the criteria for dressing in accordance with sharia are the normative basis in regulating the dress etiquette of Muslims. This research aims to examine the concept of Muslim and Muslim women's clothing from the perspective of Islamic fiqh and analyze its relationship with the issues of aurat, pornography, and pornography in the context of modern life. The research method used is normative qualitative research with a literature study approach, through analysis of Islamic legal sources in the form of the Qur'an, hadith, and the views of classical and contemporary scholars. The results of the study show that clothing provisions that are in accordance with sharia, such as covering the aurat, not being strict, not transparent, and not resembling clothes of the opposite sex, have a significant role in preventing social slander and minimizing the potential for pornography and pornography. From the perspective of fiqh, violations of dress ethics are not only seen as a moral issue, but also as a violation of the law that has an impact on the social and spiritual order of Muslims. In conclusion, Muslim and Muslim women's clothing in accordance with the provisions of sharia is an important instrument in maintaining the purity of the awrah and social order. Therefore, continuous education and socialization efforts are needed regarding the concept of aurat and the ethics of dressing in Islam through educational institutions, media, and public policy to strengthen the awareness and compliance of the ummah with Islamic sharia values.
Fiqh Study on Bank Interest and Its Development Fitra Ardiansyah; Syifa Pajastia; Khairil Alfi Syahri
Jurnal Cendikia ISNU SU 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/jcisnu.v2i3.941

Abstract

Bank interest is a controversial issue in the study of Islamic jurisprudence, especially in the context of the development of the modern banking system which makes it the main mechanism in conventional economic activities. The majority of classical fiqh scholars view bank interest as a form of riba that is prohibited because it contains additional elements of the principal of the loan that has the potential to cause injustice and exploitation, as affirmed in the Qur'an and hadith. However, some contemporary scholars offer a more contextual approach by taking into account the principles of emergency, benefits, and global economic realities. This study aims to analyze the legal position of bank interest in the perspective of Islamic jurisprudence and examine the development of ijtihad of classical and contemporary scholars in responding to conventional banking practices. The research method used is qualitative research with a literature study approach, through the study of classical fiqh sources, the thoughts of contemporary scholars, and literature related to Islamic economics and finance. The results of the study show that there are different views among scholars regarding the law of bank interest, which reflects the dynamics of ijtihad in responding to changes in the modern economic system. The majority of scholars still prohibit bank interest because of its similarity to riba, while some contemporary scholars provide limited space of abilities on the condition that they are not exploitative and intended for benefit. In conclusion, the fiqh study of bank interest emphasizes the importance of a comprehensive and contextual understanding of sharia principles in modern economic practice, as well as the need to strengthen the Islamic financial system as a fair alternative and in accordance with Islamic values.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra; Kholjiah; Faisal Sinaga
Jurnal Cendikia ISNU SU 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/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
The Effect of Income Tax on Economic Growth in Indonesia Hilda Hidayah; Dewi Anggraini Lestari; Nurul Hidayah; Reni Eriska Ritonga; Mhd. Faakhir Irwan Ritonga
Jurnal Cendikia ISNU SU 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/jcisnu.v2i3.943

Abstract

This study aims to analyze the influence of Income Tax on economic growth in Indonesia. Income Tax is one of the main sources of state revenue used to finance development and improve people's welfare. The study uses secondary data from various official sources and applies quantitative methods to measure the relationship between Income Tax revenues and national economic growth. The results of the study show that tax revenues, including Income Tax, generally have a positive and significant effect on economic growth at the provincial and national levels, especially in the long term, as tax funds are used to fund productive projects and infrastructure development that boost economic activity. However, there are also findings that in the short term the influence of Income Tax on economic growth is not always significant, depending on other macroeconomic factors. The implications of this study confirm the importance of efficient tax management and the expansion of the tax base to support sustainable economic growth. The government also needs to ensure that tax policies do not hinder investment and continue to encourage public participation in national economic development.

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