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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Notaire
Ni Ketut Indhira Maharani
Universitas Airlangga
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Harmonisasi Regulasi Insentif Penanaman Modal Kabupaten Sidoarjo Pasca Berlakunya Undang-undang Nomor 6 Tahun 2023 Tentang Cipta Kerja Swastika Maya Pramesti; Muhammad Asrul Maulana; Ni Ketut Indhira Maharani
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 1 (2026)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i1.5223

Abstract

The background of this research is to examine and analyze the legitimacy of the Regional Government in regulating investment incentives and facilities based on the principles of legality and hierarchy of laws and regulations, analyzing the suitability of the practice of providing investment incentives and facilities in Sidoarjo with the basic principles of investment, including the principle of non-discrimination, international obligations, and compliance with national law. The purpose of this research is to formulate more integrated policy recommendations between the central and regional governments in order to create a more inclusive fiscal policy system in terms of investment. This research method uses a normative approach with a statute approach and a conceptual approach. The results of this study show that Sidoarjo Regency Regional Regulation Number 5 of 2014 and Regent Regulation Number 58 of 2015 have become the basis for providing incentives do not fully reflect the basic principles of investment stated in the latest national laws such as Law Number 6 of 2023 concerning Job Creation, and have not been integrated with Indonesia's international obligations in global investment agreements. This inconsistency creates the risk of legal uncertainty and has the potential to reduce investor confidence, both domestic and foreign. The conclusion of this research is that legal protection is needed for investors related to incentives through reporting, evaluation, guidance and supervision mechanisms, as well as government incentive products that can be utilized by investors.
Permohonan Surat Keterangan Bebas Pajak Penghasilan Peralihan Hak Atas Tanah Hibah dan Waris Muhammad Asrul Maulana; Henin Dyah Syafrina; Ni Ketut Indhira Maharani; Paskah Febiola Dwi Gonstary; Rizqi Puspita Sari
Notaire Vol. 9 No. 1 (2026): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v9i1.80649

Abstract

Penelitian ini membahas penolakan Surat Keterangan Bebas (SKB) Pajak Penghasilan atas peralihan hak atas tanah melalui hibah dan waris. Metode penelitian menggunakan normatif dengan statute approach dan conceptual approach. Hasil penelitian menunjukkan adanya kekosongan hukum terkait standar penilaian penerimaan atau penolakan SKB, terutama dalam aspek kelengkapan administrasi, NJOP, status SPT, dan kendala bagi pewaris tanpa NPWP. Ketidakjelasan tersebut menimbulkan ketidakpastian hukum, menurunkan kepatuhan pajak, serta membuka peluang penyalahgunaan diskresi pejabat pajak. Sebagai saran, diperlukan pedoman teknis yang jelas, harmonisasi standar antar-KPP, digitalisasi prosedur, serta mekanisme keberatan yang transparan agar tercipta kepastian hukum dan keadilan fiskal.
Co-Authors Henin Dyah Syafrina Muhammad Asrul Maulana Paskah Febiola Dwi Gonstary Rizqi Puspita Sari Swastika Maya Pramesti