Tax Law Commons^™

Pemanfaatan Dan Perlindungan Hukum Terhadap Sumber Daya Air Dalam Perspektif Investasi Dan Kesejahteraan, Arindita Pratiwi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

As a natural resource that can be renewed and is an unlimited energy, water has an important role in meeting the daily needs of humans and other living things, without water there would be no life. The presence of the state in managing water resources for the greatest welfare of the people is a manifestation of the state's control over water resources as mandated by Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia and is the state's obligation to fulfill the people's rights to water. In fulfilling the need for clean water for all its …

Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …

Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …

Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Several countries are currently developing a solution to the problem by establishing a particular commission. The commission works outside the courts, parliament and executive. In Indonesia, In Indonesia. The People's Consultative Assembly set a stipulation regarding the establishment of the National Center for Truth and Reconciliation: (NCTR) in 2000. This stipulation has the intent and purpose for national unity to identify existing problems, determine the conditions that must be made in order to achieve national reconciliation and establish policy direction as a guide to carry out the consolidation of unity of a nation. Whereas in South Africa, the National …

Pembebasan Perpajakan / Retribusi Daerah Di Kawasan Industri Mandor Sebagai Bentuk Kebijakan Otonomi Daerah Untuk Meningkatkan Perekonomian, Ryan Tantan Sembiring Meliala

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Taxes are a source of income for a government. To implement a regional autonomy that the central government is currently carrying out, regional governments can make regional policies to improve the region's economy. In this case, the Landak Regency Regional Government makes a policy of exemption and relief from regional taxes/levies given to investors who will carry out investment activities in the Foreman Industrial Estate. This policy is an effort from the Landak District Government to improve the economy in Landak by making a regional tax policy to attract investors.

Keywords: tax, regional autonomy, investment

Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …

Tanggung Jawab Pejabat Pembuat Akta Tanah Terhadap Setoran Pajak Dalam Pembuatan Akta Otentik Berdasarkan Putusan Pengadilan Negeri Cibinong Nomor 158/Pid.Sus/2019/Pn.Cbi, Muhammad Abdoel Aziz

Indonesian Notary

This article discusses about the tax deposits in making authentic deeds. Based on the Decision of the Cibinong District Court Number 158 / Pid.Sus / 2019, TL was convicted of being proven guilty of a tax crime in the form of forgery of income tax and BPHTB deposits. TL is an employee of the PPAT office. The PPh and BPHTB deposit letters are for the purpose of making an authentic deed by PPAT. The criminal act could be committed because TL knew that PPAT was employing him, PPAT MS neglected to check in detail the PPh and BPHTB deposit letters …

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

"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

"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 …

Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Atas Warisan, Apakah Warisan (Dalam Garis Keturunan Sedarah) Harus Dikenai Bphtb?, Eka Wijaya Silalahi

Jurnal Hukum & Pembangunan

Tax is the main element of income for the state treasury so that the tax function is essential in financing all needs in the administration of the state. This study examines and explores whether inheritance can be taxed, especially BPHTB, for inheritance in the form of land or buildings. This study uses a normative juridical method (Library Research) with secondary data as the source. The results of the study indicate that the inheritance (in blood lineage) in the form of land or buildings should not be taxed (Customs and Land Rights Acquisition Fees).

Pengaturan Pertanggungjawaban Mutlak Wajib Pajak Di Indonesia Dalam Perspektif Keadilan Dan Kemanfaatan Umum, Henry Dianto Pardamean Sinaga

Jurnal Hukum & Pembangunan

The increasing of tax evasion and tax avoidance, due to lack of taxpayer’s liability regulation in tax legislation, has been very detrimental to state revenues. Based on normative juridical research with descriptive-comparative-prescriptive approach which has been done, it is concluded that the regulation of strict liability of taxpayers of Indonesia can: 1) fulfill the sense of justice in terms of equality and or fairness as long as it meets the condition that reflects of material justice and formal justice which must be regulated explicitly in tax legislation; and 2) provide public benefit to the state in handling the social welfare …

Tindakan Hukum Administrasi (Negara) Perpajakan Yang Dapat Berakibat Pada Tindakan Pidana, Harsanto Nursadi

Jurnal Hukum & Pembangunan

The enormous authority possessed by the fiscus in various matters, particularly in establishing tax reduction or abolition, is prone to abuse. Administrative act in the form of tax decision shall end up as a criminal offense of it is an abuse of authority or unlawful. In fact, there are many fiscus who perform taxation administrative acts that stray beyond the authority for their own personal interests or that of taxpayers. Certainly, theycause state loss; therefore, they can qualify as a criminal offense. Thesebeg a question: which taxation administrative acts are lawful and which ones constitute criminal offense?