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PENERAPAN ASAS KEADILAN DAN KEPASTIAN HUKUM TERHADAP PAJAK PENGHASILAN FINAL BAGI USAHA KECIL Sudjana
Jurnal Hukum Sasana Vol. 6 No. 2 (2020): Jurnal Hukum Sasana: December 2020
Publisher : Faculty of Law, Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/sasana.v6i2.383

Abstract

Kajian ini bertujuan untuk menentukan penerapan asas keadilan dan kepastian hukum terhadap Pajak Penghasilan Final bagi Usaha Kecil. Metode yang digunakan adalah penelitian hukum normatif, yang menggunakan bahan pustaka atau data sekunder melalui bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Teknik pengumpulan data dengan cara studi dokumen, dan analisis data dilakukan melalui normatif kualitatif. Hasil kajian menunjukan Pengenaan PPh final bagi usaha kecil sejalan dengan asas kemanfaatan karena memudahkan WP usaha kecil untuk melunasi PPhnya tanpa harus membuat laporan keuanga secara detail, tetapi tidak sesuai dengan asas keadilan karena tidak memperhatikan daya pikul wajib pajak (usaha kecil yang bersangkutan) sebagaimana disyaratkan dalam undang-undang perpajakan, dan tidak konsisten sehingga tidak mencerminkan asas kepastian hukum mengingat pengaturan PPh final diatur dalam undang-undang via Pasal 4 ayat (2) huruf a s/d UU No 36 Tahun 2008 tentang pajak Penghasilan, selanjutnya penambahan obyek PPh final dalam Pasal 4 ayat (2) huruf e diatur melalui PP. Hal ini tidak sesuai dengan karakteristik PP yang tidak dapat menambah atau mengurangi ketentuan UU.
Dinamika Dan Perkembangan Peraturan Pada Masa Pandemi Covid 19 Dalam Perspektif Tanggung Jawab Negara Sudjana
KRTHA BHAYANGKARA Vol. 15 No. 2 (2021): KRTHA BHAYANGKARA: DECEMBER 2021
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v15i2.1117

Abstract

Handling the Covid 19 pandemic through statutory policies is a liability that needs to be implemented in the concept of a welfare state but needs to be supported by active community participation. The approach method used is normative juridical and juridical empirical, data collection techniques are derived from secondary data, and data analysis is normative qualitative. The results of the study show that the liability of the State through statutory policies in stages in handling the Covid 19 pandemic has been implemented according to the concept of a welfare state because the state has undertaken an obligation to fulfill its character in providing special protection, so that it becomes the source of all laws and regulations in social affairs. However, efforts to fulfill the State's liability are associated with the legal system, according to Friedman, which is still constrained by the low legal culture of society in adhering to it.
Audit IT Process "Me-01" on Academic Information Systems Using Cobit 4.1 (Case Study on Some Vocational Higher Education) Surya, Rendra Trisyanto; Sudjana
Jurnal Multidisiplin Madani Vol. 4 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i7.10496

Abstract

In Vocational Universities, where the density of theoretical and practical lectures is so high, the role of AIS becomes more crucial. However, AIS, which is driven by Information Technology, is often evaluated irregularly and with inappropriate means, methods or approaches as the level of technological complexity increases. Even though Information Technology Governance (IT Governance) is a necessity for me-scale organizations, it also has immature management and governance processes. Here then, Monitoring and Evaluation of Academic Information Systems (AIS) carried out using a traditional-conventional approach no longer provides maximum results. COBIT then became the framework of choice in many industries, including universities. COBIT is starting to be widely used to manage (managerial) and at the same time measure (audit) the performance of Information Technology, including Information Systems. COBIT creates a work reference (Framework) through High-Level Control Objectives and Detailed Level Control Objectives for each IT Process, including IT Process ME-01. referring to IT Process Me-01 COBIT. However, on the other hand, the desire to improve and improve AIS performance appears to be very high, namely 3.8, which means Defined. Awareness of the importance of Information Technology in the process of implementing the Tri Dharma of Higher Education and maintaining the quality of AIS is recognized as the key to success in managing higher education today. Only the majority of leaders at various levels do not understand how to implement COBIT
Co-Authors Apriliani, Desi Qorina Dzulfi Rizkiani SURYA, Rendra Trisyanto