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Full-Text Articles in International Law
Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso
Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Tax amnesty is the right of every taxpayer so there's necessary for legal protection and maximum service as the consequence of the tax amnesty provisions, where this research specializes in individual taxpayer in Tax Services Office (KPP) Pratama Purwokerto. The problem of this reseach is about how legal protection of individual taxpayer in implementation and application, and aims to examine and analyze the application and legal protection to individual taxpayer in the implementation of tax amnesty in KPP Pratama Purwokerto.Through normative juridical research by using primary and secondary data that were presented qualitatively and analyzed descriptively it was obtained that …
Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar
Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar
"Dharmasisya” Jurnal Program Magister Hukum FHUI
ISIS's troops are not only citizens of Iraq or Syria, but come from various citizens and also Islam recruited by ISIS, not excluding Indonesian citizens. Based on the above description, two formulas are defined, namely: (1) What is the legal status of a citizen who is a soldier of ISIS; And (2) Is the Indonesian government obliged to protect its citizens who consciously become ISIS troops. The type of research used is normative legal research. The result of this research is the status of Indonesian Citizen who becomes ISIS soldier can not be revoked his citizenship because it does not …
Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho
Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Restaurant Tax is one of Regional Tax which growing along with the development of the service and tourism sector It is an indirect tax, which paid by customer based on services provided unto them. In its implementation, there are different views on whether a bakery should pay Value Added Tax (VAT) or Restaurant Tax. Therefore, this paper will provide legal analysis on how restaurant tax regulated and identify such conditions to apply VAT or restaurant tax to the bakery that provides a place for customer to consume products.Restaurant tax is regulated by Peraturan Daerah, for example Peraturan Daerah Kota Medan …