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All Journal Jurnal Ekonomi Jurnal Kolaboratif Sains Majority Science Journal
John Pieris
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Income Tax as an Instrument for Preventing Money Laundering from the Perspective of Pancasila Justice Eddie Bachtiar Siagian; Mulyono; John Pieris
MSJ : Majority Science Journal Vol. 3 No. 3 (2025): MSJ-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i3.393

Abstract

Pancasila is the foundational ideology and moral compass of the Indonesian nation, serving not only as the basis of national identity but also as the supreme legal foundation for the formation and implementation of laws and regulations in Indonesia. In the context of law enforcement in the field of taxation, Pancasila must be the primary reference, especially in efforts to position tax law as a strategic instrument in the prevention of money laundering crimes. Conceptual reflections on the role of tax law in combating money laundering need to be examined thoroughly, particularly by analyzing the changes occurring in both fundamental and organic tax regulations. These changes must be capable of identifying and addressing various legal issues that arise, both from normative and implementation perspectives. In this regard, the Government of the Republic of Indonesia has both a moral and constitutional obligation to ensure that every tax policy and regulation implemented remains grounded in the values of justice, humanity, and mutual cooperation as reflected in the principles of Pancasila. Thus, the application of tax law as a means of preventing money laundering should not only be repressive but must also reflect a fair and civilized legal system. This effort is expected to realize a tax system that is not only effective and efficient but also aligned with the noble ideals of the Indonesian nation, leading to good governance that is clean, transparent, and socially just for a better Indonesia in the future.
Analysis Of Non-Tax State Revenue Calculation: Case Study At Nizam Zachman Ocean Fishing Port Referring To PP 85/2021 Shantika, Shantika; John Pieris; Diana Ria Winanti Napitupulu
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

This study has the main objective to explore and analyze the method of calculating non-tax state revenues for Mooring and Hygiene at the Nizam Zachman Ocean Fishing Port, with reference to Government Regulation Number 85 of 2021. In addition, this study also aims to explore and analyze non-tax state revenue optimization strategies, with a special focus on efforts to minimize potential losses at the Nizam Zachman Ocean Fishing Port. The research method applied is sociological empirical legal research with legal, case, historical, comparative, and conceptual approaches. The results showed two aspects of conclusions, first, related to the calculation of Non-Tax State Revenue (PNBP) for Mooring and Cleanliness at the Nizam Zachman Ocean Fishing Port, which has followed the formula based on Government Regulation No. 85 of 2021. The value of mooring services varies according to the Gross Tonnage (GT) of the ship, and the calculation of cleanliness involves the GT factor of the ship and the number of days. Second, optimization of fisheries business requires improvement in calculation formulation, emphasis on operational governance to reduce potential losses, and the search for new levy opportunities by considering Fisheries Management Areas (WPP) as a representation of fishing areas and fish resource potential, as well as the Non-Fisheries Product Collection Tax State Revenue (PNBP PHP) policy.
Sistem Digitalisasi Program Penerimaan Calon Legislatif Bersih Tanpa Kolusi Dan Nepotisme: The Digitalization System for the Legislative Candidate Recruitment Program is Clean and Free from Collusion and Nepotism Laurens Limau; John Pieris; Fernando Silalahi
Jurnal Kolaboratif Sains Vol. 8 No. 11: November 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i11.9179

Abstract

Wakil rakyat yang baik dan bisa diharapkan memberi hasil kinerja yang memuaskan, harus mempunyai bekal pendidikan yang cukup, pengalaman yang cukup, karakter, mental dan spiritual yang baik. Wakil rakyat seharusnya adalah orang-orang yang tepat, profesional di bidangnya sesuai dengan pendidikan dan pengalaman yang diperolehnya, serta memiliki karakter dan moral yang baik, bijaksana, dan profesional dalam menjalankan tugasnya dan dapat dipertanggung jawabkan. Lewat KPU (Komisi Pemilihan Umum) sebagai Lembaga penyelengara negara melakukan seleksi penerimaan bakal calon legislatif, penerimaan awal ini harus dilakukan dengan ketat dan harus memenuhi segala kriteria yang diinginkan, supaya bakal calon yang diterima sebagai calon memiliki kualitas standart syarat untuk duduk di kursi-kursi pemerintahan. Seleksi pertama untuk bakal calon wakil rakyat dilakukan dengan cara dibangunnya suatu server khusus dan link untuk meng-upload standart dokumen persyaratan , tahapan kedua setelah verifikasi pertama lolos diberikan test tulis secara berturut-turut berupa psikotest, test Kenegaraan, Pengetahuan Umum, Matematika, dan Bahasa Indonesia dan Bahasa Inggris. Disinilah Program Digital ini dijalankan dan langsung memberikan hasil nilai lulus dan tidaknya secara langsung, di olah oleh Komputer dengan ketelitian dan akurat yang tinggi. Soal-soal diacak dengan software nomor urut sesuai program , jadi antara calon pendaftar tidak bisa melakukan kerja sama saat ujian di laksanakan. Begitu juga seleksi perekrutan ini berlapis dengan syarat syarat yang ketat salah satunya minimal Pendidikan, tidak pernah terpidana penjara, sehat jasmani dan Rohani.
Co-Authors Diana Ria Winanti Napitupulu Eddie Bachtiar Siagian Fernando Silalahi Laurens Limau Mulyono Shantika, Shantika