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All Journal Jurnal Telematika Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Agus Setiawan
Universitas Kristen Maranatha
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering

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Tinjauan Yuridis terhadap Ketimpangan Pengaturan Sanksi antara Wajib Pajak dan Fiskus dalam Sengketa Pajak Berdasarkan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan: Penelitian Julius Setiawan; Demson Tiopan; Agus Setiawan; Shelly Kurniawan
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 1 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 1 February - May 2
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i1.327

Abstract

This study aimed to analyze the regulation of sanctions imposed on taxpayers and tax authorities (fiskus) in tax disputes based on the Law on General Provisions and Tax Procedures (UU KUP), as well as to examine the disparity in legal accountability between the two parties. The study employed normative legal research using statutory and conceptual approaches. Legal materials consisted of primary, secondary, and tertiary legal sources collected through library research and analyzed qualitatively using legal interpretation and legal reasoning methods. The results showed that UU KUP regulates administrative and criminal sanctions against taxpayers in a detailed and comprehensive manner, while the legal accountability and sanction mechanisms for tax authorities remain limited and are not explicitly regulated. This disparity creates an imbalance in legal protection, affects legal certainty in tax dispute resolution, and is inconsistent with the principles of equality before the law and justice. Therefore, regulatory reform is necessary to strengthen the accountability of tax authorities and establish a more balanced and equitable tax law enforcement system.
Analisis Watermarking Citra Digital Berbasis Contourlet Transform dan DCT dalam Ruang Warna RGB, YCbCr, dan YIQ Daniel Setiadikarunia; Agus Setiawan
Jurnal Telematika Vol. 20 No. 2 (2025)
Publisher : Yayasan Petra Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61769/telematika.v20i2.741

Abstract

This article discusses watermarking techniques for contourlet transform (CT)-based digital images, combined with the discrete cosine transform (DCT). Watermarks are inserted into one of the colour components of the host image's colour space, namely RGB, YCbCr, or YIQ. Level 2 contourlet transformation is applied to the colour component used for watermark insertion. The upper-right subband of the contourlet transform result is selected, divided into 4×4 blocks, and then DCT and zigzag scanning are applied to each block. The watermark used is a black-and-white (binary) image. To improve security and reduce spatial correlation, the watermark is scrambled using Arnold scrambling. The watermark is embedded in the host image by inserting a PN sequence corresponding to each watermark bit into the midband DCT coefficients of the 4×4 block. Test results show that the inserted image has a high level of imperceptibility (PSNR> 30 dB). The watermark is robust against JPEG compression with a minimum quality factor of 8, scaling of 75% and 125%, rotation of 180°, cropping of 20% with different cropping positions, and the addition of up to 5% Gaussian noise, but is not robust against 90° rotation and median filtering. Watermarks embedded in the YCbCr colour space in the Cb or Cr components, or in the YIQ colour space in the I or Q components, achieve optimal imperceptibility and robustness.
Co-Authors Daniel Setiadikarunia Demson Tiopan Julius Setiawan Shelly Kurniawan