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All Journal Jurnal Cakrawala Hukum BHIRAWA LAW JOURNAL
Sariwati, Retno
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Law, Crime, Criminology & Criminal Justice

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Kajian yuridis pemberian insentif pajak penghasilan pada masa pandemi Covid-19 Sariwati, Retno
Jurnal Cakrawala Hukum Vol 12, No 1 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/idjch.v12i1.5722

Abstract

The President of the Republic of Indonesia has officially declared the Covid-19 pandemic a non-natural national disaster. This decision was stated by the President through Presidential Decree No. 12/2020. At the time of this pandemic, taxpayers have the right to get their rights because they have participated in this pandemic. contribute to the response to covid-19. The problem in this writing is how the juridical study of the collection of corporate income tax (PPh) for taxpayers during the Covid-19 pandemic. This writing uses a normative juridical method, and the result of the analysis of this problem is that the central government is more careful in making it easier for corporate taxpayers, especially those who have good intentions in contributing to the interests of overcoming the Covid-19 pandemic, namely by providing tax incentives where the tax incentive is in the form of a reduction in the amount income tax for corporate taxpayers. The principles in the national tax system must be represented in the form of government policies, that tax collection ultimately reflects the strengthening of national economic resilience and helps in accelerating national development, the Government can influence taxpayer compliance.How to cite item: Sariwati, R. (2021). Kajian yuridis pemberian insentif pajak penghasilan pada masa pandemi Covid-19. Jurnal Cakrawala Hukum, 12(1), 90-98.doi:10.26905/idjch.v12i1.5722.
Klausula Baku dalam Kontrak Perdagangan yang dibuat Melalui Sistem Elektronik Prakasya, Anas Rafi; Imron, Ali; Rahayu, Dewi Ayu; Sariwati, Retno; Anggriawan, Ferry
Bhirawa Law Journal Vol 5, No 1 (2024): May 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/blj.v5i1.12956

Abstract

The rapid development of technology has encouraged progress in the trade sector, necessitating the utilisation of electronic system technology to facilitate trade with all consumers from all over the globe. Consequently, business actors have employed electronic trade contracts in their efforts to reach all consumers from all over the world. In order to enhance efficiency, it is not uncommon for business actors to utilise a standard agreement containing standard clauses in conducting trade through electronic systems. The Standard Agreement is not prohibited by law; however, there is a clause that is prohibited by law, namely the Standard Agreement is prohibited from containing an exoneration clause. The purpose of this research is to identify the mechanism for creating electronic commerce contracts and the legal consequences resulting from exoneration clauses in the context of electronic commerce contracts. The research method employed is the Normative Law Research Method with a statute approach and a conceptual approach. The results of the research indicate that the mechanism for forming electronic trade contracts for goods or services, as regulated in PP No. 80 of 2019, begins with advertising, offering, acceptance, confirmation, followed by payment, delivery of goods or services, cancellation and dispute provisions. Furthermore, the legal consequences arising from the exoneration clause are null and void in accordance with what is regulated in Law No. 08 of 1999, namely in Article 18. PMSE Electronic Contract which results in losses to consumers, the standard contract maker can be retrieved to the Minister of Trade or BPSK
Co-Authors Ali Imron Ferry Anggriawan Prakasya, Anas Rafi Rahayu, Dewi Ayu