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All Journal Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Jurnal Konstitusi dan Demokrasi IPSSJ
Abadi, Songga Aurora
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Mekanisme Penetapan Ambang Batas (Threshold) Terhadap Stabilitas Sistem Presidensial Dan Sistem Multipartai Sederhana Di Indonesia Abadi, Songga Aurora; Arsil, Fitra
Jurnal Konstitusi & Demokrasi
Publisher : UI Scholars Hub

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Abstract

This journal discusses the Threshold Mechanism for the Stability of the Presidential System and the Simple Multiparty System in Indonesia, with the aim of knowing concretely the essential conditions for the realization of an effective presidential government, through the substance of the policy setting limits in force in Indonesia, and the implications of setting thresholds on the stability of Indonesia's presidential and multiparty systems. This research was conducted using normative legal research methods, through library research, with prescriptive research typologies that are conducting intensive, in-depth and detailed and comprehensive approaches to explore deeply about research issues. The results showed that during the general election in the reform era, various rules around thresholds were imposed in order to realize simple multiparty and presidential stability, the rules were in the form of the requirements for the establishment of political parties, the requirements for political parties to participate in general elections, the threshold for votes to be able to participate in general elections next (electoral threshold), the threshold of the vote acquisition of political parties to sit in parliament (parliamentary threshold), the threshold for fraction formation (fractional threshold), the threshold for presidential nomination (presidential threshold). The policy to determine the threshold has legal consequences: 1) Political parties are not recognized as legal entities; 2) Political parties cannot participate in the election; 3) Political Parties cannot obtain seats in the DPR. Although the requirements for party establishment, party registration as a legal entity, and party requirements for participating in elections have effectively reduced the number of political parties, the electoral threshold has failed in practice because the number of parties fused is relatively low and the parliamentary threshold policy is getting worse every year high, but the number of political parties in parliament is still in extreme multiparty conditions.
Pertanggungjawaban Keuangan Partai Politik yang Bersumber dari Anggaran Pendapatan Belanja Negara dan Anggaran Pendapatan Belanja Daerah Abadi, Songga Aurora
Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Vol 4, No 2 (2019): Desember 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.236 KB) | DOI: 10.17977/um019v4i2p328-340

Abstract

The purpose of this article is to describe the procedures for the financial accountability of political parties obtained from the State Budget (APBN) or the Local Government Budget (APBD) and the substance of the political party accountability report. The study method uses sociological juridical with case studies. Data collection uses interviews and documentation studies. Political parties obtain funds sourced from the APBN or APBD according to the number of votes obtained at the national level (DPR), provincial (Provincial DPRD), and city/regency (City/Regency DPRD). The use of funds following regulations must allocate a minimum of 60% for political education. Political parties must report financial accountability to the government and the public. Supreme Audit Agency (BPK) audit the financial report. The financial report of political parties in the province is transparent. Financial report has been reported to the government and the public by political parties. The report is not yet sufficiently accountable because the use of finance is still not under the party's statutes/by-laws. 
PERBEDAAN PERLAKUAN PPN ATAS PENGKREDITAN PAJAK MASUKAN BAGI WAJIB PAJAK YANG MASIH DALAM MASA PRA PRODUKSI DENGAN WAJIB PAJAK YANG SUDAH BERPRODUKSI Widjaja, Gunawan; Abadi, Songga Aurora; Wicaksono, Deny
Integrative Perspectives of Social and Science Journal Vol. 2 No. 03 Juli (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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The tax system in Indonesia adheres to the principle of “Self Assessment,” whereby taxpayers' calculations of their tax withholding, payment, and reporting obligations are considered accurate until a Tax Audit Order is issued by the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. Furthermore, tax treatment in Indonesia must reflect fairness for every person (taxpayer) as mandated by Article 28D paragraph (1) of the 1945 Constitution, and the hierarchy of laws and regulations below it must not conflict with the 1945 Constitution. This is expected to create legal certainty and a business-friendly environment, ultimately improving the welfare of Indonesian citizens through increased state revenue from the tax sector for national development and fostering a healthy business climate. The researcher will conduct a case study on the differences in VAT treatment of input tax credits for taxpayers who are still in the pre-production phase and taxpayers who are already in production, using a normative legal approach in the research. The objective of this research is to examine the application of VAT treatment by minimizing “gray areas” and “multiple interpretations” of a provision in legislation, thereby creating legal certainty that is fair and just. It is hoped that the results of this study will create conditions where tax regulations do not conflict with higher-level regulations, thereby avoiding harm to taxpayers.
Co-Authors Deny Wicaksono, Deny Fitra Arsil Gunawan Widjaja