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ABDUL ROHMAN
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Journal : Bandung Conference Series: Law Studies

 1 
Tinjauan Yuridis Influencer Dibawah Umur yang Tidak Membayar Pajak Berdasarkan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Zahra Humaira Febriyanti; Abdul Rohman
Bandung Conference Series: Law Studies Vol. 4 No. 1 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i1.9795

Abstract

The main source of the state comes from taxes, so the government imposes tax obligations as one of the state obligations for the benefit of the state. Tax is a payable and forced payment payable under tax regulations. Income tax is a tax imposed on taxpayers on income earned in a tax year and has the economic ability received from wherever it comes from to increase wealth. The development in social media is useful for earning income, so endorsement work has emerged, namely to promote products online carried out by underage influencers. So underage influencers earn income from endorsement services, according to tax regulations are obliged to pay tax to the state on the income earned. Based on the description above, the author formulates several problems as follows: First, what is the responsibility of underage influencers to the obligation to pay taxes? Second, what are the legal consequences for underage Influencers with taxable income. The scientific effort of the research method uses normative juridical research sourced primarily from statutory, secondary, tertiary and library materials as well as research specifications with a descriptive approach of analysts to obtain answers to the problems studied. Based on the results of the study, the responsibility of underage influencers for the obligation to pay taxes under the UU PPh is the income of immature children, regardless of the source of income and whatever their work will be combined with their parents' taxes in the same tax year. Legal consequences for underage Influencers with taxable income not paying taxes tax legislation will be subject to administrative sanctions increased by 50%. Under civil law, the sanction will be transferred to the parent because it is under his supervision. For dispute resolution to taxpayers due to a tax assessment letter that is subject to administrative sanctions in the form of an increase but the taxpayer does not agree, it can resolve tax dispute resolution by submitting an objection to the Directorate General of Taxes.
Promblematika Pencegahan dan Penangan Tindakan Perundungan di Lingkungan Sekolah Mengacu pada Permendikbudristek Nomor 46 Tahun 2023 Giyo Sastra Manggali; Abdul Rohman
Bandung Conference Series: Law Studies Vol. 4 No. 1 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i1.9809

Abstract

ABSTRAK: Perundungan di lingkungan sekolah merupakan isu serius yang berpotensi menimbulkan dampak negatif pada siswa, baik secara fisik maupun psikologis. Tujuan dari penelitian ini adalah untuk menganalisis problematika pencegahan dan penanganan tindakan perundungan di lingkungan sekolah dengan merujuk pada Permendikbudristek Nomor 46 Tahun 2023. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus di beberapa sekolah. Data diperoleh melalui wawancara, observasi, dan analisis dokumen terkait kebijakan pencegahan dan penanganan perundungan. Hasil penelitian menunjukkan adanya beberapa masalah dalam implementasi kebijakan tersebut, termasuk keberwenangan tim pencegah dan penanganan kekerasan di sekolah yang menjadikan hambatan dalam melaksanakan program pencegahan. Hasil penelitian yang di peroleh dari wawancara dengan bidang kesiswaan di sekolah menunjukkan adanya beberapa masalah dalam implementasi kebijakan tersebut, salah satunya yaitu kurangnya sosialisasi mengenai adanya Permendikbudristek Nomor 46 Tahun 2023 tentang pencegahan dan penanganan kekerasan di sekolah dan hal ini menjadikan hambatan dalam melaksanakan program pencegahan. Hasil penelitian menunjukkan bahwa terdapat beberapa problematika dalam pencegahan dan penanganan tindakan perundungan di lingkungan sekolah seperti kurangnya sosialisasi Permendikbudristek Nomor 46 Tahun 2023 kepada seluruh warga sekolah dan kurangnya koordinasi antara pemerintah, sekolah dan aparat penegak hukum dalam pencegahan dan penanganan tindakan perundungan di lingkungan sekolah. Pada penelitian ini juga mengusulkan perbaikan kebijakan dan tindakan konkret untuk meningkatkan efektivitas pencegahan serta penanganan perundungan di lingkungan sekolah, sesuai dengan ketentuan Permendikbudristek Nomor 46 Tahun 2023. ABSTRACT: Bullying in the school environment is a serious issue that has the potential to have a negative impact on students, both physically and psychologically. The purpose of this study is to analyze the problems of preventing and handling bullying in the school environment with reference to Permendikbudristek Number 46 of 2023. This research uses a qualitative method with a case study approach in several schools. Data were obtained through interviews, observations, and document analysis related to bullying prevention and handling policies. The results showed that there were several problems in implementing the policy, including the authority of the violence prevention and handling team at school which made obstacles in implementing the prevention program. Research results obtained from interviews with the field of student affairs at school show that there are several problems in implementing the policy, one of which is the lack of socialization regarding the existence of Permendikbudristek Number 46 of 2023 concerning the prevention and handling of violence in schools and this makes obstacles in implementing prevention programs. The results showed that there were several problems in preventing and handling bullying in the school environment such as the lack of socialization of Permendikbudikristek Number 46 of 2023 to all school members and the lack of coordination between the government, schools and law enforcement officials in preventing and handling bullying in the school environment. This study also proposes policy improvements and concrete actions to increase the effectiveness of preventing and handling bullying in the school environment, in accordance with the provisions of Permendikbudikristek Number 46 of 2023.
Tinjauan terhadap Kualitas Kepala Daerah dari Pilkada Satu Pasangan Calon berdasarkan Undang-Undang Pilkada dan Asas-Asas Umum Pemerintahan yang Baik Ries Ardhian Sultansyah; Nurul Chotidjah; Abdul Rohman
Bandung Conference Series: Law Studies Vol. 4 No. 1 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i1.10203

Abstract

Abstrak. Indonesia yang merupakan dari sebagian negara dimana sudah menjunjung tinggi kedaulatan rakyat sebagaimana yang tercantum pada Pasal 1 angka sebagaimana isi dari UUD 1945. Dengan menyatakan secara tegas hal tersebut dalam peraturan perundang-undangan dasar membuat Indonesia secara langsung menerapkan demokrasi dimana hal menjadi bentuk dari implementasi dari apa yang diharapkan pada pasal dengan maksud kedaulatan rakyat dalam bentuk perwujudan adalah penyelenggaran pemilihan secara umum. Pemilihan umum yang menjadi bentuk wujud dari adanya kedaulatan rakyat memperlukan wakil yang berada di parlemen maupun di eksekutif sebagaimana yang tercantum pada Pasal 18 dalam isi UUD 1945 yang menyatakan, “Gubernur, Bupati, Walikota, masing-masing sebagai kepala pemerintahan daerah provinsi, kabupaten, dan kota yang dipilih. Dalam terjaringnya kepala daerah yang berkualitas, maka bagi calon pasangan kepala daerah harus memenuhi yang tercantum pada Pasal 7, Pasal 40, dan Pasal 41 UU Pilkada. Tetapi, persyaratan yang telah disebut tidak dapat dipenuhi, maka terjadi pilkada berjalan satu pasangan calon. Maka, dalam penelitian mencakup terkait dengan prosedur yang harus dilalui setiap pasangan calon dan bagaimana kualitas kepala dari hasil pilkada satu pasangan calon ini. Metode penelitian menggunakan yuridis normatif dan berdasarkan bahan baku hukum primer, sekunder, dan tersier. Hasil dari penelitian menunjukan bahwa, adanya kesulitan dalam pemenuhan persyaratan kepala daerah dan juga kualitas kepala daerah sendiri dipengaruhi apakah pedoman AAUPB dijalankan dengan baik atau tidak. Dengan demikian, penyesuaian terkait persyaratan calon kepala daerah dan memperkuat dari AAUPB bagi kepala daerah. Abstract. Indonesia is one of the countries which has upheld the sovereignty of the people as stated in Article 1 number as the contents of the 1945 Constitution. By expressly stating this in the basic legislation makes Indonesia directly implement democracy where it becomes a form of implementation of what is expected in the article with the intention of popular sovereignty in the form of manifestation is the holding of general elections. General elections which are a form of manifestation of the sovereignty of the people require representatives who are in parliament and in the executive as stated in Article 18 in the contents of the 1945 Constitution which states, "Governors, Regents, Mayors, each as the head of the provincial, district and city regional governments are elected. In capturing qualified regional heads, candidates for regional head pairs must fulfill the requirements listed in Article 7, Article 40, and Article 41 of the Pilkada Law. However, the requirements that have been mentioned cannot be fulfilled, so the election runs one candidate pair. So, the research includes procedures that must be passed by each candidate pair and how the quality of the head of the election results of one candidate pair. The research method uses normative juridical and based on primary, secondary, and tertiary legal raw materials. The results of the study show that, there are difficulties in fulfilling the requirements of the regional head and also the quality of the regional head itself is influenced by whether the AAUPB guidelines are implemented properly or not. Thus, adjustments related to the requirements for regional head candidates and strengthening of AAUPB for regional heads.
Co-Authors Ach Khoiri Nabil Adhi Gunawan Advendi Kristiandaru Afni Putri Hairani Afrizal Zein Agung Yulianto Agus Haris Agustina Ari Murti Budi Hastuti Aida Syarif Alif Alvinas Amelia Kartini5 Annisah Rahma Palupi Aqib Zuhri Adi Kusuma Arista Candra Irawati Aska Juta Tafrika Putra Aysha Widya Utami Aysyah Lulu Fuadina Bayu Cahyadi Budiman Abdullah Darda, Ahmad David Fahmi Abdillah David Prayogo Dea Nurazizah Dede Indra Maryadi Dwi Gemina Dwiki Rahmadhana Dyah Eko Setyowati Dzodi Wijaya Ramadhan Elfrida Ratnawati Emmanuel Kevin Gunawan Endang Silaningsih Erna Susanti Esther Tirza Suzanti Kalalo Evi Dwi Kartikasari Evi Tri Anjani Faiz Budi Hakim Fanji Fakhru Zaman Gebrina Oktaviani Tarigan Giyo Sastra Manggali Gunawan, Alberto Donny Gunawan, Asep Sahrul Gusti Randy Pratama Halimatussadiah HARIYANTI Hasni Radhwatul Awaliyah Haya Desi Afifah Danu Ado Hilda Apriyani Idri IGNB. Catrawedarma Ilham Basri K Indriani Safitri Iskar Prayoga Jangka Rulianto Jumain Kania Pusriani Amalia Khairul Muzaka Kovovatun Nada Kurnia Sakti Latifatul Fajriyah Leila Kalsum Lily Arsanti Lestari Lily Arsanti Lestari Lufitasani Khusnunisa M. Abdul Majid Abdalah M. Fatih Naufal M. Firdaus Tri Kuncoro M. Qairul Rodzikin Maftuchah Maftuchah Maria Magdalena Melani Maria Suryaningsih Min Sahril Mita Okta Viyani Muhammad Ikbal Riyadi Muhammad Muhyidin Muhammad Nasiruddin Muhammad Ridwan Mustika Erlinaningrum Nadia Miftahul Jannah Nur Intan Rochmawati Nurul Chotidjah Rahman, Wadidur Ries Ardhian Sultansyah Rifka Rifka Rijaal Qurrota A’yuni Rinda Kuswati Rischa Nur Anisa Rusdianasari Rusdianasari Salman Salman Sinaga, Marissa Siswanto Soemarijadi Sri Devi Sri Wahyuni Sufiati Bintanah Sulistri Supriadi Surya Rahardja Susanto, Novella Susi Susilawati Syolahudin Sahariawi Taryanto Taufiq, Wildan Tiara Ramadhani Titik Khotiah Widi Syahtia Pane Yanti Mulyawati Yelsa Dearestiani Yuliana Noor Setiawati Ulvie Zahra Humaira Febriyanti Zuli Arista