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<![CDATA[INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA SEKTOR PARIWISATA ]]>
<![CDATA[Kartiko, Nafis Dwi]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 1 (2020): Fasilitas di Masa Pandemi ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v2i1.1008
<![CDATA[ABSTRAKThe social distancing and physical distancing policies due to the COVID-19 pandemic have disrupted the value chain of the business world, causing various impacts on the Indonesian economy, resulting in shocks in sectors in the economy. One of the sectors experiencing the worst shocks is the tourism sector. The policy pursued by the government to reduce these shocks is by providing an economic stimulus in the form of tax incentives. The tax incentives provided have not been able to accommodate all the needs of the Tourism Business in facing the COVID-19 pandemic. This encourages the author to find out the needs of the tourism sector in facing the negative impacts of the COVID-19 pandemic, the benefits of tax incentives in the tourism sector, and alternative tax incentive policy solutions to overcome economic problems in the tourism sector due to the COVID-19 pandemic. This research uses qualitative research methods with the type of library research. The results of this study indicate that there are two needs of the tourism sector that have not been responded to in the tax incentive policy by the government, namely support to increase demand and consumption, and easy access to business credit. The author at the end of the study recommends providing value-added tax incentives to increase demand and consumption, and tax incentives for platforms and lenders in fintech lending for easy access to business credit. Kebijakan social distancing dan physical distancing akibat pandemi COVID-19 menimbulkan gangguan pada rantai nilai dunia usaha sehingga menyebabkan berbagai dampak pada perekonomian Indonesia yang berakibat timbulnya goncangan pada sektor-sektor dalam perekonomian.  Salah satu sektor yang mengalami goncangan terparah adalah sektor pariwisata. Kebijakan yang ditempuh oleh pemerintah untuk mengurangi goncangan tersebut adalah dengan cara memberikan stimulus ekomoni berupa insentif pajak. Insentif pajak yang diberikan ternyata belum dapat mengakomodir semua kebutuhan Usaha Pariwisata dalam menghadapi pandemi COVID-19. Hal tersebut mendorong penulis untuk mengetahui kebutuhan sektor pariwisata dalam menghadapi dampak negatif akibat pandemi COVID-19, manfaat insentif pajak pada sektor pariwisata, dan alternatif solusi kebijakan insentif pajak bagaimana yang dapat untuk mengatasi masalah ekonomi pada sektor pariwisata akibat pandemi COVID-19. Penelitian ini menggunakan metode penelitian kualitatif dengan jenis penelitian kepustakaan. Hasil penelitian ini menunjukkan bahwa terdapat dua kebutuhan sektor pariwisata yang belum direspons dalam kebijakan insentif pajak oleh pemerintah, yaitu dukungan untuk menaikkan permintaan dan konsumsi, serta kemudahan akses kredit usaha. Penulis pada akhir penelitian merekomendasikan untuk diberikannya insentif pajak pertambahan nilai untuk menaikkan permintaan dan konsumsi, dan insentif pajak untuk platform dan pemberi pinjaman dalam fintech lending untuk kemudahan akses kredit usaha.]]>
<![CDATA[Kinerja Perekonomian, Profitabilitas dan Penghindaran Pajak: Studi Empiris Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Rachmi, Ismi Fathia]]>;
<![CDATA[Heykal, Mohamad]]>;
<![CDATA[Kartiko, Nafis Dwi]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kinerja perekonomian dan profitabilitas terhadap penghindaran pajak. Kinerja perekonomian menggunakan proxy pertumbuhan Produk Domestik Bruto dan tingkat inflasi. Profitabilitas sebagai gambaran kinerja keuangan perusahaan menggunakan proxy return on assets, return on equity, dan net profit margin. Variabel kontrol yang digunakan dalam penelitian adalah ukuran perusahaan. Sedangkan penghindaran pajak menggunakan proxy GAAP ETR. Populasi yang digunakan adalah perusahaan sektor pertambangan untuk periode 2017-2020. Metode pengumpulan sampel pada penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah metode regresi linier berganda data panel. Berdasarkan hasil pengujian dapat disimpulkan bahwa kinerja perekonomian dan profitabilitas secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. Secara parsial return on assets, return on equity dan pertumbuhan GDP berpengaruh terhadap penghindaran pajak. Sedangkan net profit margin, inflasi, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.]]>
<![CDATA[Reorganizing Indigenous Peoples' Regulations to Achieve the Sustainable Development Goals ]]>
<![CDATA[Kartiko, Nafis Dwi]]>;
<![CDATA[Sanjaya, Niki]]>;
<![CDATA[Indradewi, Astrid Athina]]>;
<![CDATA[Sugianto, Fajar]]>;
<![CDATA[Tokuyama , Shintaro]]>
<![CDATA[ Indonesia Law Reform Journal Vol. 4 No. 2 (2024): July, 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/ilrej.v4i2.34937
<![CDATA[This research examines the regulation of indigenous peoples' rights within Indonesia's national legal framework and identifies gaps between sustainable development aspirations and the implementation of existing regulations. A normative juridical method is applied to analyse legal documents, as well as assess the integration of customary law in the context of national legal pluralism. Results show that while there is constitutional recognition of indigenous peoples' rights, there are inconsistencies in actual implementation, particularly in support of sustainable economic goals. It was also found that indigenous economic development initiatives are often hampered by inadequate infrastructure and access to technology. Education relevant to indigenous needs and wider market access for indigenous products need improvement. Indigenous participation in policy formation and social protection still needs to be strengthened. In conclusion, legal reforms are needed that include improved frameworks to protect and develop the rights of indigenous peoples and ensure sustainable development goals in national development). Abstrak Penelitian ini mengkaji regulasi hak-hak masyarakat adat dalam kerangka hukum nasional Indonesia dan mengidentifikasi kesenjangan antara aspirasi pembangunan berkelanjutan dan implementasi regulasi yang ada. Metode yuridis normatif diterapkan untuk menganalisis dokumen hukum, serta menilai integrasi hukum adat dalam konteks pluralisme hukum nasional. Hasil penelitian menunjukkan bahwa meskipun ada pengakuan konstitusional atas hak-hak masyarakat adat, terdapat inkonsistensi dalam implementasi sebenarnya, terutama dalam mendukung tujuan ekonomi berkelanjutan. Ditemukan juga bahwa inisiatif pembangunan ekonomi masyarakat adat sering terhambat oleh infrastruktur yang tidak memadai dan akses terhadap teknologi yang terbatas. Pendidikan yang relevan dengan kebutuhan masyarakat adat dan akses pasar yang lebih luas untuk produk-produk adat perlu ditingkatkan. Partisipasi masyarakat adat dalam pembentukan kebijakan dan perlindungan sosial masih perlu diperkuat. Kesimpulannya, diperlukan reformasi hukum yang mencakup kerangka kerja yang lebih baik untuk melindungi dan mengembangkan hak-hak masyarakat adat serta memastikan tujuan pembangunan berkelanjutan dalam pembangunan nasional.]]>
<![CDATA[Dispute Resolution Of "Supreme" Brand Rights: (Study of Review Decision Number 37 Pk/Pdt. Sus-Hki/2023) ]]>
<![CDATA[Kartiko, Nafis Dwi]]>;
<![CDATA[Soegiono, Samuel Putra]]>;
<![CDATA[Rohman, Mohammad Syafi'ur]]>;
<![CDATA[Tedjokusumo, Dave David]]>;
<![CDATA[Siswanto, Carissa Amanda]]>
<![CDATA[ Jurnal Hukum dan Sosial Politik Vol. 2 No. 3 (2024): Agustus : Jurnal Hukum dan Sosial Politik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jhsp-widyakarya.v2i3.3246
<![CDATA[In an era of globalization that has a significant impact on industry and commerce, trademark rights disputes are a crucial issue that needs serious attention. One trademark rights dispute that has attracted attention is the case of "Supreme," which is the focus of this study by detailing the Review Decision Number 37 PK/PDT. SUS-HKI/2023. This dispute involves companies with the trademark "Supreme," and its resolution has an important impact on trademark law in Indonesia. This research aims to dig deeper into the resolution of trademark rights disputes through these case studies. Analysis of court decisions, judges' considerations, and the legal basis used will provide a more comprehensive understanding of the trademark dispute resolution mechanism in Indonesia. Through this search, it is expected to find significant contributions to the development of trademark rights regulations and dispute resolution at the national level. This research uses normative juridical method with statutes approach, conceptual approach and case approach. The result of this research is that the trademark dispute resolution process in Indonesia follows predetermined legal steps, starting from filing a lawsuit in the District Court, continuing with the cassation process in the Supreme Court, and can reach the review stage in the Supreme Court if necessary. This approach reflects Indonesia's seriousness in handling brand disputes fairly and efficiently. The study also emphasizes the importance of good faith in the trademark registration process.]]>
<![CDATA[Kinerja Perekonomian, Profitabilitas dan Penghindaran Pajak: Studi Empiris Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Rachmi, Ismi Fathia]]>;
<![CDATA[Heykal, Mohamad]]>;
<![CDATA[Kartiko, Nafis Dwi]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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DOI: 10.31004/jptam.v6i1.3435
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kinerja perekonomian dan profitabilitas terhadap penghindaran pajak. Kinerja perekonomian menggunakan proxy pertumbuhan Produk Domestik Bruto dan tingkat inflasi. Profitabilitas sebagai gambaran kinerja keuangan perusahaan menggunakan proxy return on assets, return on equity, dan net profit margin. Variabel kontrol yang digunakan dalam penelitian adalah ukuran perusahaan. Sedangkan penghindaran pajak menggunakan proxy GAAP ETR. Populasi yang digunakan adalah perusahaan sektor pertambangan untuk periode 2017-2020. Metode pengumpulan sampel pada penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah metode regresi linier berganda data panel. Berdasarkan hasil pengujian dapat disimpulkan bahwa kinerja perekonomian dan profitabilitas secara bersama-sama berpengaruh signifikan terhadap penghindaran pajak. Secara parsial return on assets, return on equity dan pertumbuhan GDP berpengaruh terhadap penghindaran pajak. Sedangkan net profit margin, inflasi, dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.]]>
<![CDATA[Pengaruh Net Profit Margin, Return On Asset, Return On Equity, dan Earning Per Share Terhadap Harga Saham di Masa Pandemi Covid-19 (Studi Empiris Pada Perusahaan Publik Sektor Pertambangan di Bursa Efek Indonesia) ]]>
<![CDATA[Kartiko, Nafis Dwi]]>;
<![CDATA[Rachmi, Ismi Fathia]]>
<![CDATA[ Jurnal Riset Bisnis dan Investasi Vol. 7 No. 2 (2021): Jurnal Riset Bisnis dan Investasi ]]>
Publisher : <![CDATA[Jurnal Riset Bisnis dan Investasi ]]>
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DOI: 10.35313/jrbi.v7i2.2592
<![CDATA[The COVID-19 pandemic has caused disruptions in demand and sales of mining materials. The aftermath of the event affected world mining production. This will certainly affect the Share Price of mining sector companies on the Indonesia Stock Exchange (IDX). This study aims to determine the influence of Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on Share Prices. The population in this study is mining sector companies registered in IDX period 2020 as many as 49 companies. The data collected comes from the interim financial report data published by IDX every month from March 2020 to December 2020. The analysis method used is multiple linear regression analysis with the help of SPSS 23 software. The results showed that NPM, ROA, ROE, and EPS had a significant impact on the share price.]]>
<![CDATA[Determinan Kebijakan Utang Perusahaan di Masa Pandemi Covid-19 (Studi Empiris Pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[KARTIKO, NAFIS DWI]]>
<![CDATA[ Jurnal Riset Bisnis dan Investasi Vol. 8 No. 3 (2022): Jurnal Riset Bisnis dan Investasi ]]>
Publisher : <![CDATA[Jurnal Riset Bisnis dan Investasi ]]>
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DOI: 10.35313/jrbi.v8i3.3658
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Return On Assets, Return On Equity, Net Profit Margin, Tingkat Inflasi, dan Nilai Perusahaan secara bersama-sama berpengaruh terhadap Kebijakan Utang pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2021. Berdasarkan pada analisis regresi berganda, uji asumsi klasik, dan uji hipotesis yang telah dilakukan maka dapat diperoleh bahwa Return On Assets, Return On Equity, Net Profit Margin, Tingkat Inflasi, dan Nilai Perusahaan baik secara bersama-sama maupun secara parsial berpengaruh signifikan terhadap Kebijakan Utang perusahaan publik yang terdaftar di Bursa Efek Indonesia selama Pandemi COVID-19 pada periode pengamatan tahun 2021.]]>
<![CDATA[Evidence of Suspicion in Civil Procedure Law: (Study analysis of the use of prejudice as a judge's consideration in decision NoMOR 10/PDT. G/2018/PN. END) ]]>
<![CDATA[Kartiko, Nafis Dwi]]>;
<![CDATA[Soegiono, Samuel Putra]]>;
<![CDATA[Tedjokusumo, Dave David]]>;
<![CDATA[Siswanto, Carissa Amanda]]>
<![CDATA[ JURNAL ILMIAH LIVING LAW Vol. 16 No. 1 (2024): Jurnal Ilmiah Living Law ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/jill.v16i1.11066
<![CDATA[This study aims to dig deeper into the role of prejudice in the civil law system in Indonesia, by focusing on its definition, types, and impact on judges' decisions. This study specifically discusses the use of suspicion in Decision Number 10/Pdt.G/2018/PN. End, as a case that marks the importance of the role of allegations in resolving civil law disputes. Using normative juridical methods, this study elaborates and examines allegations based on provisions in Burgerlijk Wetboek and HIR, as well as paying attention to secondary legal materials to enrich discussion and analysis of related judicial practices. The findings of this study confirm that the allegation not only acts as prima facie evidence but also reverses the burden of proof that must be borne by those who deny it. This is evidenced by an analysis of the role of allegations in the case that is the focus of the study, showing that the judge has the flexibility to formulate allegations from the facts proven at trial. However, the allegation must meet the criteria set out in Article 173 HIR and Article 1922 of the Civil Code to be considered valid and adequate as evidence.]]>
<![CDATA[The Urgency of Green Banking Regulations in Indonesia in the Implementation of Sustainable Development ]]>
<![CDATA[Kartiko, Nafis Dwi]]>;
<![CDATA[Indradewi, Astrid Athina]]>;
<![CDATA[Sugianto, Fajar]]>
<![CDATA[ Administrative and Environtmental Law Review Vol 5 No 2 (2024) ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Lampung ]]>
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DOI: 10.25041/aelr.v5i2.3604
<![CDATA[This research highlights significant gaps in Indonesia's green banking regulations, particularly the lack of stringent sanctions and clear enforcement frameworks for sustainable finance principles. While the Financial Services Authority Regulation No. 51/POJK.03/2017 addresses environmental sustainability, it fails to impose effective penalties on banks that contribute to environmental degradation. As a result, green banking in Indonesia remains largely a voluntary initiative due to insufficient regulatory measures. This research employs a normative legal research design, utilizing both conceptual and statutory approaches. It advocates for the implementation of stricter penalties and enhanced oversight to ensure compliance with sustainability standards among financial institutions, thereby facilitating the transition to a green economy. Furthermore, the Sustainable Development Goals (SDGs) underscore the importance of indicators related to economic, social, and environmental sustainability, which green banking can help achieve. The proposed revised regulatory framework should include stringent sanctions for violations by both banks and customers, ensuring that financial institutions actively contribute to environmental protection.]]>
<![CDATA[Legal Framework for Minimizing Electoral Barriers to Women's Representation in Indonesian Elections ]]>
<![CDATA[Widjiastuti, Agustin]]>;
<![CDATA[Kartiko, Nafis Dwi]]>
<![CDATA[ Fiat Justisia: Jurnal Ilmu Hukum Vol. 18 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Lampung ]]>
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DOI: 10.25041/fiatjustisia.v18no3.3556
<![CDATA[This research aims to develop a legal framework that enhances the regulation of women's representation in politics and elections in Indonesia, employing a normative-dogmatic juridical method. The study assesses relevant legal principles and regulations, including the 1945 Constitution and the Election Law, through both statutory and conceptual approaches. The findings indicate that certain provisions, particularly Article 8, paragraph (2) of PKPU Number 10 of 2023, may diminish women's representation below the established minimum threshold, which contradicts constitutional mandates and superior legal frameworks. These results underscore the critical need for reforming electoral regulations to align with principles of gender equality and justice. The theoretical implications of this research contribute to a deeper understanding of how legal structures impact women's political participation, while the practical implications highlight the urgent necessity for revising electoral policies to effectively enhance women's representation. Furthermore, this study paves the way for future research to comparatively analyze the effectiveness of different electoral regulation models in promoting women's representation across diverse political contexts.]]>
