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All Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat QISTINA: Jurnal Multidisiplin Indonesia Asian Journal of Social and Humanities
Eriyan Rahmadani Dianova
Universitas Tarumanagara
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Perbuatan Hukum Perseroan Terbatas Yang Dilakukan di Luar Direksi Eriyan Rahmadani Dianova; Maulida Syahrin Najmi; Pascal Amadeo Yapputro
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 9 (2022): COMSERVA : (Jurnal Penelitian dan Pengabdian Masyarakat)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.898 KB) | DOI: 10.59141/comserva.v1i9.65

Abstract

Perusahaan bisnis jangka waktu mengacu pada entitas hukum dan gerakan entitas perusahaan dalam menjalankan perusahaan komersial, di mana di sekitar manufaktur olahraga dan pengumpulan semua faktor produksi. Pengertian perseroan terbatas dijelaskan dalam Pasal 1 angka 1 Undang-Undang Nomor 40 Tahun 2007 tentang Grup Perseroan Terbatas, yaitu suatu badan penjara yang modalnya, dipasang terutama berdasarkan suatu perjanjian, melakukan kegiatan-kegiatan usaha dagang dengan modal hukum yang dibagi seluruhnya menjadi saham dan memenuhi persyaratan yang diatur dalam Undang-undang peraturan ini dan pelaksanaannya. Penulisan makalah klinis ini menggunakan teknik studi kepustakaan dengan menggunakan materi rutan primer, materi sekunder, dan lain-lain. Hal ini melihat sasaran agar Pengurus karena penanggung jawab instansi dalam hal urusan berkas perkara dapat mengetahui pendekatan/prosedur sedangkan direksi yang bersangkutan berhalangan hadir dalam urusan tertentu. Realisasi kajian dari tulisan ini, Pengurus adalah organ perseroan terbatas, mempunyai tanggung jawab penuh kepengurusan menurut undang-undang, dan bertanggung jawab untuk kepentingan organisasi, Pengurus juga dapat memberi kuasa kepada seorang atau lebih anggota organisasi atau orang lain untuk melakukan perbuatan hukum tertentu yang disebutkan dalam surat kuasa atas nama perusahaan.
Analysis of Citizens' Tax Avoidance Actions Based on Tax Laws in Indonesia Eriyan Rahmadani Dianova
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 1 (2023): June 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i1.467

Abstract

Tax avoidance is an effort to avoid taxes that are carried out legally and safely to taxpayers in accordance with applicable tax regulations. This is because the methods and techniques used are based on exploiting the weaknesses contained in the tax laws and regulations. This type of written research method is qualitative depending on the type of document. Qualitative research is a type of research whose results are not based on statistics or other calculations. Application of high tax rates is also an obstacle because it burdens taxpayers. Other disabilities include: Regulations that apply the law are often inconsistent with the law. There are many formal and informal taxes at the central and regional levels. Weak law enforcement, complicated bureaucracy, and so on, will certainly help achieve good governance in the form of clean and authoritative government, if done properly. Indonesia does not yet have strong enough regulations to regulate tax avoidance. This is because Article 18 of Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax only regulates one taxpayer effort to avoid taxes, namely the only application of the concept of transfer pricing. On the other hand, other forms of tax avoidance are not regulated. Therefore, the state needs to reform its tax system.
Legal Responsibilities of Parties Involved in Breaking BRI Accounts Through the WhatsApp Application in the Legal Perspective of Engagement Imelda Martinelli; Pascal Amadeo Yapputro; Eriyan Rahmadani Dianova
Asian Journal of Social and Humanities Vol. 1 No. 09 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v1i09.69

Abstract

Advances in banking technology are developments in information technology that have had a significant impact on the banking industry. Technological developments have helped banks to improve the efficiency of services and products offered to customers. One of the products of technological advances in banking is Mobile Banking, where customers can make transactions anywhere and anytime. However, this has become a new challenge in the law of engagement related to transactions made by individuals with each other online. This research aims to find out the relationship between account breach through the application with the law of engagement, as well as the responsibility of the parties involved. This research uses normative juridical research method. The conclusion of this research is that there is no banking law on Mobile Banking, the customer is responsible for the imprudence committed against his bank account
The Principle Of Inheritance Distribution In Javanese Civil And Customary Law Imelda Martinelli; Eriyan Rahmadani Dianova; Karen Eklesia Gabriella Kaendo
Asian Journal of Social and Humanities Vol. 2 No. 2 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i2.174

Abstract

The division of inheritance is an important process that has significant social, economic and cultural impacts. This research aims to conduct a comparative study between the division of inheritance in civil law and Javanese customary law. The focus of this research is to analyze the similarities, differences, and implications of the two legal systems in the context of inheritance division. This research uses a normative juridical research method. In this research, the author refers to the applicable legal aspects to analyze the division of inheritance in civil law and Javanese customary law. The results of this study reveal fundamental differences in the views and practices of inheritance distribution between formal civil law and Javanese customary law which tends to be more traditional and local. Differences include the administrative process, the types of assets that can be inherited, and the role of the family in the division process. This study has the potential to provide a deeper understanding of the interaction between civil law and customary law in the context of inheritance distribution in Java, and identify ways in which these two legal systems can co-exist or integrate more effectively
Co-Authors Imelda Martinelli Karen Eklesia Gabriella Kaendo Maulida Syahrin Najmi Pascal Amadeo Yapputro