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Zakat as a Deduction from Taxable Income (Effectiveness Study of Article 22 of Law on Zakat Management Number 23 of 2011 Banjarmasin City) Parman Komarudin; Yati Nurhayati; Muhammad Hendri Yanova; David Fuad Habibie; Khairul Anam
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 21, No 1 (2022): PENA JUSTISIA
Publisher : Faculty of Law, Universitas Pekalongan

This study aims to analyze Article 22 of Law on Zakat Management Number 23 of 2011, in which zakat paid to agencies/institutions authorized by the government can be deducted from taxable income in the city of Banjarmasin. The research method used is the sociology of law (socio-legal research) using an interdisciplinary approach between normative research aspects and a sociological approach that uses qualitative analysis. The result of the research is that in the practice of zakat as a deduction from taxable income, of course, zakat must be paid to an official body or institution that the government has approved. On this basis, the payment of zakat made by the taxpayer must be made to the agency or institution. Effectiveness of Article 22 of Law on Zakat Management Number 23 of 2011 concerning Zakat Management, there are several factors that do not affect and there are also several factors that do. There are 3 factors that do not affect the effectiveness of the regulation, namely the rule of law factor, the law enforcement factor, and the facility or facility factor. While the factors that affect the effectiveness of these regulations are community factors and cultural factors.

JUAL BELI ASET PERSEROAN TERBATAS Yati Nurhayati
Jurnal Yudisial Vol 15, No 3 (2022): BEST INTEREST OF THE CHILD
Publisher : Komisi Yudisial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29123/jy.v15i3.509

ABSTRAK Permasalahan yang terjadi dalam artikel ini berkaitan dengan ketidaksesuaian pertimbangan hukum Putusan Nomor 778 K/Pdt/2021 atas terjadinya jual beli aset perusahaan PT TH berupa sebidang tanah dengan luas lahan 3.023 m2 di Desa Kalirungkut. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis sudah tepat atau tidaknya pertimbangan hakim pada tingkat kasasi pada Putusan Nomor 778 K/Pdt/2021. Metode yang digunakan dalam penelitian ini adalah metode normatif, di mana permasalah dikaji menggunakan bahan kepustakaan dan kajian perundang-undangan disertai dengan studi Putusan Nomor 778 K/Pdt/2021. Hasil dari penelitian ini ditemukan bahwa pertimbangan hakim pada putusan majelis hakim dalam perkara jual beli aset perseroan dalam Putusan Nomor 778 K/Pdt/2021 yang menguatkan putusan banding dan putusan pengadilan negeri dirasa kurang tepat karena hanya mendasarkan pertimbangan pada ketentuan Pasal 1320 KUHPerdata di mana jual beli aset PT TH yang seharusnya melihat juga pada ketentuan dalam Undang-Undang Perseroan yang diatur dalam Undang-Undang 40 Tahun 2007 tentang Perseroan Terbatas. Hakim juga dalam putusannya mengabaikan fakta bawah jual beli aset perusahaan dilakukan oleh orang yang tidak terdaftar sebagai direktur utama yang artinya dia tidak berhak mewakili PT TH. Pertimbangan Putusan Nomor 778 K/Pdt/2021 menyebutkan bahwa perjanjian ini sah karena telah memenuhi unsur kesepakatan karena tidak adanya unsur paksaan (dwang); penipuan (bedrog); dan kesilapan (dwaling) saja atau karena telah terjadinya sebagian pembayaran. Akan tetapi, argumentasi hakim tanpa meneliti dan memperhatikan dengan cermat syarat sahnya perjanjian lainnya yang tertuang dalam Pasal 1320 KUHPerdata, yang tertuang dalam akta perjanjian pengikatan jual beli dan dokumen pendukung lainnya. Kata kunci: perseroan terbatas; perusahaan; jual beli. ABSTRACT The problem that occurs in this article relates to the discrepancy in the legal considerations of the Decision Number 778 K/Pdt/2021 on the sale and purchase of the company PT TH assets in the form of a plot of land with a land area 3.023 m2 in Kalirungkut Village. This research aims to determine whether or not the judge’s consideration at the cassation level in Decision Number 778 K/Pdt/2021. The method used in this research is the normative method, where the problem is analyzed using literature and statutory study accompanied by a study of the Decision Number 778 K/Pdt/2021. The results of this research found that the judge’s consideration in the panel of judges’ decision in the case of the sale and purchase of company assets in Decision Number 778 K/Pdt/2021, which strengthened the appeal decision and the district court’s decision was deemed inappropriate because it only based its consideration on the provisions of Article 1320 of the Civil Code where the sale and purchase of PT TH asset should also look at the provisions of the Company Law stipulated in Law 40 of 2007 concerning Limited Liability Companies. The judge also ignored that the sale and purchase of the company’s assets were carried out by a person who was not registered as the managing director, meaning that he had no right to represent PT TH. Consideration of Decision Number 778 K/Pdt/2021 states that this agreement is valid because it fulfills the elements of an agreement due to the absence of coercion (dwang), fraud (bedrog), and mistake (dwaling) or because a partial payment has occurred. However, the judge’s argument is without scrutinizing and paying attention to the other legal requirements of an agreement contained in Article 1320 of the Civil Code, which is contained in the sale and purchase agreement for land and building deed and other supporting documents. Keywords: limited liability company; company; sale and purchase.

Regulatory Analysis Digital Markets Act (Dma) European Union In Business Competition Yati Nurhayati
International Journal of Law, Environment, and Natural Resources Vol. 3 No. 1 (2023): April Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v3i1.46

this research aims to analyze the concept of the Business Competition Digital Markets Act (DMA) European Union and analyse the regulation affecting Digital Markets Act (DMA) EU to the digital market. The science of law will have authority and strength if it is integral in ontological, epistemological, and axiological aspects. Normative legal research has the characteristics of library research. The results of this study showThe combination of these three factors to win the competition to win the hearts of consumers can be obtained through innovation, application of the right technology, and managerial ability to direct company resources in winning the competition. In response, the European Commission recently published a proposal for a Digital Markets Act to complement existing competition policy tools through mandatory from before for platforms. Both consumers and companies should benefit from digital markets. However, it may backfire if there are no clear boundaries to follow.

EMPLOYEES' LEGAL STATUS APPOINTED AS DIRECTORS THROUGH RUPS Yati Nurhayati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 22, No 3 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.3557

Supreme Court Circular No. 1/2022 stipulates that employees or laborers are appointed directors in the same company through a General Meeting of Shareholders (RUPS) where the employment relationship with the company ends upon appointment as a director. This research aims to ascertain how the severance compensation components and their calculation are entitled to be received by employees appointed as directors through RUPS. This study employs the IRAC writing model, a legal writing technique with the structure of Issue, Rule, Application, and Conclusion. The research findings reveal that Government Regulation No. 35/2021 does not include provisions regarding severance compensation due to the reason of being appointed as a director, leading to a legal vacuum. It creates two possibilities in practice. On the one hand, in cases where an employee resigns from their position to subsequently be appointed as a director, the calculation of compensation for the resignation is applied. On the other hand, companies can establish an internal policy governing severance and compensation calculation mechanisms for employees appointed as directors following best practices. The compensation calculation should consider that it is more than x0.5 because there is no loss or breach, but not exceeding x1.75. After all, the employee does not retire, and the termination of the employment relationship does not result in a complete separation, as the employee continues to work and receives income and benefits from the same company.

EMPLOYEES' LEGAL STATUS APPOINTED AS DIRECTORS THROUGH RUPS Yati Nurhayati
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol 22, No 3 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.3557

Supreme Court Circular No. 1/2022 stipulates that employees or laborers are appointed directors in the same company through a General Meeting of Shareholders (RUPS) where the employment relationship with the company ends upon appointment as a director. This research aims to ascertain how the severance compensation components and their calculation are entitled to be received by employees appointed as directors through RUPS. This study employs the IRAC writing model, a legal writing technique with the structure of Issue, Rule, Application, and Conclusion. The research findings reveal that Government Regulation No. 35/2021 does not include provisions regarding severance compensation due to the reason of being appointed as a director, leading to a legal vacuum. It creates two possibilities in practice. On the one hand, in cases where an employee resigns from their position to subsequently be appointed as a director, the calculation of compensation for the resignation is applied. On the other hand, companies can establish an internal policy governing severance and compensation calculation mechanisms for employees appointed as directors following best practices. The compensation calculation should consider that it is more than x0.5 because there is no loss or breach, but not exceeding x1.75. After all, the employee does not retire, and the termination of the employment relationship does not result in a complete separation, as the employee continues to work and receives income and benefits from the same company.

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