Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Proceeding International Conference Restructuring and Transforming Law
Nadzirah Nurul Hanan
Universitas Muhammadiyah Surakarta

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
FerrLegal Transendence Theory: Traces and Efforts to Build Transendent Legal Paradigm Achmad Dzaki Prasetyo; Dwi Agustina Maharani; Ertina Dewi Setyaningrum; Strong Ari Febrianto; Nadzirah Nurul Hanan
Proceeding International Conference Restructuring and Transforming Law Vol. 1 No. 1 (2022): Proceeding International Conference Restructuring and Transforming Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Extradition between Indonesia and Singapore began to be signed on January 25, 2022 in Bintan, Riau Islands. In this extradition agreement, the implementation that has been carried out by the two countries in the arrest of perpetrators of criminal acts allows prisoners who have fled to Singapore or Indonesia to be returned to their respective countries and can be tried in the country where they committed the crime. In this study, the author uses a normative juridical method and through a literature study, the researcher collects literature studies originating from national and international writings, journals or articles that have relevance and are in accordance with what is needed to support research.
Implementation and The Role of The Government in The Imposition of Income Tax (PPh) on Youtubers in Indonesia Iqry Izza Zakialdy; Ardiantoro Arno Haryanto; Nadzirah Nurul Hanan; Boris Gabe Tobing
Proceeding International Conference Restructuring and Transforming Law Vol. 2 No. 2 (2023): Proceeding International Conference Restructuring and Transforming Law
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Youtube currently seems to have become a very promising profession or job. A YouTuber with a variety of creative content will get income from the videos he uploads. This is seen by the government as a potential sector to be subject to income tax (PPh) which can increase state revenue. This article was written with the aim of finding out how the current implementation is in collecting income tax on YouTubers and to find out the extent of the government's role in implementing income tax collection against YouTubers. The method of writing this article uses a descriptive analytical method with data collection using the literature study method. In Law No. 36 of 2008, it is explained that the object of income tax is any economic addition to the taxpayer. It can be seen that the income of several YouTubers has exceeded the specified non-taxable income (PTKP). Thus YouTubers must be taxed in accordance with the provisions of the applicable laws and regulations. The government as a supervisor in taxation in Indonesia must play a role especially in educating and socializing taxpayers and applicable laws and regulations, especially regarding tax revenue for YouTubers.
Co-Authors Achmad Dzaki Prasetyo Ardiantoro Arno Haryanto Boris Gabe Tobing Dwi Agustina Maharani Ertina Dewi Setyaningrum Iqry Izza Zakialdy Strong Ari Febrianto