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All Journal Pandecta Brawijaya Law Journal : Journal of Legal Studies Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Journal of Indonesian Legal Studies Jurnal Ilmiah Hukum LEGALITY Humani (Hukum dan Masyarakat Madani) Bina Hukum Lingkungan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial BILANCIA ADLIYA: Jurnal Hukum dan Kemanusiaan Journal of Law Science Jurnal Komunitas Yustisia Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Law Development Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Locus Penelitian dan Pengabdian Bina Hukum Lingkungan Jurnal Hukum dan Peradilan JURNAL DISCRETIE Journal of Sustainable Development and Regulatory Issues Kultura: Jurnal Ilmu Sosial dan Humaniora Strata Law Review Acta Law Journal Multidiscience: Journal of Multidisciplinary Science Bilancia : Jurnal Studi Ilmu Syariah dan Hukum Jurnal Legislasi Indonesia JILS (Journal of Indonesian Legal Studies) indonesian Journal of Administrative Law and Local Government (IJALGOV) Jurnal Pendidikan Nusantara Senadika
Hermawan, Sapto
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Journal : JURNAL DISCRETIE

 1 
Analisa Dampak UU Ciptaker (Penghapusan Minimal 30% Kawasan Hutan) Terhadap Perlindungan Dan Pengelolaan Konservasi Lingkungan Kawasan Hutan Gunung Lawu Kabupaten Karanganyar Dalam Perspektif Hukum Indonesia Gusfani, Salsabila Hema; Hermawan, Sapto; Nugroho, Asianto
Jurnal Discretie Vol 5, No 2 (2024): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v5i2.87388

Abstract

The aim of this research is to determine the implications of eliminating the minimum threshold of 30% of forest areas in river basins and islands to ensure environmental protection and management in the Gunung Lawu forest area, Karanganyar Regency from an Indonesian legal perspective. and the impact that will have on the protection and management of environmental preservation in the Mount Lawu forest area, Karanganyar Regency. This research is normative where the author will analyze and study it using relevant laws to find the necessary solutions.The results of his research, according to historical chronology, the figure of 30 percent was the doctrinal practice of the Dutch East Indies government. So the specifications are less relevant to the current implementation. If this consolidated Omnibus Law is implemented, then Article 18 of the Forestry Law which regulates a minimum of 30 percent of forest area will no longer apply.. This elimination aims to remove obstacles in areas where the forest area is less than 30% so that development can continue, such as in other forest areas which still have a forest area of more than 30%. Opportunities for increasing conservation and environmental management in the Mount Lawu forest area, Karanganyar Regency can be made into National Park status. National Parks are natural conservation areas that have original ecosystems, managed using a zoning system that are used for scientific research, education, cultivation support, tourism and natural recreation.
Analisis Penerapan Asas Kepastian Hukum Terhadap Penggunaan Self Assessment System Dalam Pelaksanaan Pajak Hiburan Di Kota Semarang Putra, Krisna Aditya; Hermawan, Sapto; Najicha, Fatma Ulfatun
Jurnal Discretie Vol 5, No 2 (2024): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v5i2.86591

Abstract

Penelitian hukum ini bertujuan untuk mengetahui mengenai bagaimana penerapan asas kepastian hukum yang dikemukakan oleh Adam Smith terhadap penggunaan sistem pemungutan pajak Self Assessment System dalam pelaksanaan pemungutan pajak hiburan di Kota Semarang. Penelitian hukum ini merupakan penelitian hukum empiris yang bersifat preskriptif dengan menggunakan pendekatan undang-undang (statute approach). Jenis bahan hukum yang digunakan berupa bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan bahan hukum yang digunakan adalah teknik wawancara atau interview sedangkan teknik analisis bahan hukum yang digunakan adalah metode deduksi. Hasil dari penelitian ini menunjukkan bahwa Pemerintah Kota Semarang sudah memenuhi asas kepastian hukum yang dikemukakan oleh Adam Smith. Kesimpulan tersebut diperoleh dari hasil wawancara beserta analisis penulis terhadap subjek, objek, besarnya pajak, dan juga ketentuan mengenai waktu pembayaraan pajak hiburan yang telah diatur dalam Peraturan Daerah Kota Semarang Nomor 10 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah. Dalam Pasal 23 ayat (1) berisi tentang objek pajak hiburan, pada Pasal 24 ayat (1) menyebutkan subjek pajak hiburan yaitu konsumen barang dan jasa tertentu, pada Pasal 27 ayat (1) menyebutkan bahwa tarif PBJT adalah sebesar 10%, dan pada Pasal 27 ayat (2) memberikan pengecualian tarif pajak terhadap jenis hiburan khusus sebesar 40%. Kemudian pada Pasal 28 ayat (2) berisi tentang ketentuan waktu pembayaran pajak hiburan di Kota Semarang. Sehingga berdasarkan kriteria-kriteria di atas, maka Kota Semarang telah memenuhi asas kepastian hukum yang dikemukakan oleh Adam Smith.
Co-Authors Abdul Kadir Adi Sulistiyono Annastasya Saputri, Nindya Ayuningsekar, Cahya Intan Barindi, Surya Basuki Putra, Tegar Pratama Dwi Nugroho Faedhatu, Rahma Gusfani, Salsabila Hema Hananto, Supid Arso Hari Purwadi, Hari Haya, Seruni Aqila Hidayat, Shubhan Noor Hikmat Ida Ayu Putu Sri Widnyani Idellia, Almira Salma Irawati, Melania Jamin, Mohamad Kukuh Tejomurti, Kukuh Kumala Dewi, Cheryl Permata Kusuma, Febrian Kusuma, Febrian Indar Surya Laksono, Farmasinta Setyaning Lego Karjoko Manika, Widya Chrisna MUHAMMAD RIZAL Mulyanto Mulyanto Najicha, Fatma Ulfatun Németh-Szebeni, Zsófia Novianti, Dinda Nugroho, Asianto Nurjayatun, Nurjayatun Nurrahman Aji Utomo, Nurrahman Aji Parlindungan Sinaga Permatasari, Ristania Intan Putra, Krisna Aditya Putra, Mohamad Farda Rizqi Raharjo, Purwono Sungkowo Rahayu Subekti Rahmawati, Arum Nur Rahmawati, Nur Ainiyah Sari, Sella Ellissa Devita Soares, Ardyllis Alves Sofiyati, Rizqy Alifa Sri Wahyuni Suntoro, Agus Syirat, Nisrina Mumtaz Wahyusaputri, Vanessa Maharani Waluyo Waluyo Wibawa, Athariq Wibowo, Riyadi Saputra Wida Astuti Yoga Yuniadi