Claim Missing Document
Check
Articles

Found 4 Documents
Search

Penerapan E-Filing Dalam Meningkatkan Kesadaran Hukum Wajib Pajak Orang Pribadi (Studi Kantor Pelayanan Pajak Pratama Madiun) angga pramodya pradhana; Subadi; Taufiq Yuli Purnama; Zulfa Rahima Cahyasari
YUSTISIA MERDEKA : Jurnal Ilmiah Hukum Vol. 8 No. 1 (2022): JURNAL YUSTISIA MERDEKA
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/yume.v8i1.146

Abstract

Abstract--The purpose of this study is to determine the application of e-filing as a means of increasing legal awareness for taxpayers, especially individuals and to find out the supporting factors and obstacles in implementing e-filing for the Madiun area. In this study, the researcher used empirical methods, namely data obtained directly through field research with primary data sources, secondary data sources and tertiary data sources and data collection techniques carried out by observation, interviews, document studies to informants using qualitative descriptive data analysis. The results of this study indicate that the implementation of e-filing at the Pelayanan Pajak Pratama (KPPP) Madiun Office is going well and has increased almost every year, with many benefits that make it easier for KPP and taxpayers, especially during this pandemic, although there are some shortcomings, especially in terms of socialization about e-filing and the down system that occurs in its implementation. However, the other stages and contents have been carried out well, especially in the implementation of e-filing. There are 2 (two) benefits in this research, namely practical and theoretical, practically to develop legal knowledge and add references for readers, theoretically in KPPP Madiun can be used as input in order to increase the application of e-filing in mandatory legal awareness taxes to be a good and practical solution in reporting the Annual SPT. Keywords: e-filing, Taxpayer, Kantor Pelayanan Pajak Pratama Madiun.
PARTISIPASI MASYARAKAT DALAM PENGAWASAN PEMILU DI DESA NGUJUNG, KECAMATAN MAOSPATI, KABUPATEN MAGETAN Taufiq Yuli Purnama; Sigit Sapto Nugroho; Subadi; Mudji Rahardjo
JURNAL DAYA-MAS Vol. 8 No. 1 (2023): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v8i1.103

Abstract

The purpose of writing this journal is to achieve balance and realize a democratic state based on Pancasila. Bawaslu Regulation Regulation of the General Election Supervisory Agency Number 21 of 2018 concerning Supervision of the Implementation of General Elections which regulates forms of public participation. The method used in the implementation of community service uses legal and practical counseling methods. In this socialization, it is a form of community participation in supervising general elections. Community service activities are carried out for the community and village officials regarding the form of community participation in supervising general elections. The results of the implementation of community service are the importance of the participation of elements of the community in this oversight function will affect the realization of strengthening the authority of Bawaslu in the implementation of elections in Indonesia where this also has an influence on the law enforcement of election organizers in Indonesia, in this case is community participation, the benchmark for community participation here can be measured from the existence of community participation in supervising the implementation of elections, especially in Ngujung Village to achieve balance and realize a democratic state based on Pancasila.
Regulasi Pariwisata Budaya Berbasis Industri Pencak Silat di Kota Madiun Jawa Timur Sigit Sapto Nugroho; Anik Tri Haryani; Taufiq Yuli Purnama
Fundamental: Jurnal Ilmiah Hukum Vol. 13 No. 1 (2024): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v13i1.238

Abstract

Tujuan Penelitian ini adalah mengembangkan Potensi Perguruan Pencak silat di wilayah di Kota Madiun Propinsi Jawa Timur, memiliki kurang lebih 14 (empatbelas) perguruan pencak silat yang tersebar dan berkembang diseluruh kawasan ini dengan jumlah jutaan anggota yang awalnya sarat dengan konflik horizontal sudah saatnya sekarang dipandang sebagai potensi yang dinyakini layak untuk dikembangkan menjadi sebuah destinasi pariwisata budaya yang menjanjikan baik dari sisi pemberdayaan maupun dari sisi pengembangan ekonomi kreatif berbasis industri pencak silat.Metode Penelitian dilakukan dengan melakukan studi pustaka didukung penelitian lapangan, quisioner dan wawancara secara mendalam dengan informan kunci. Berdasarkan tahapan dalam penelitian tersebut akan dilakukan analisis secara deskriptif kualitatif sehingga menghasilkan kesimpulan sesuai yang diharapkan. Penelitian ini mengasilkan konsep regulasi atau kebijakan. pengembangan pariwisata budaya Kota Madiun berbasis industri silat, antara lain pengembangan industri film, Panggung atraksi budaya, Pendidikan (museum), Pusat galeri seni dan UMKM, dan event budaya nasional maupun internasional. Kata Kunci: Pariwisata; Budaya; Industri; Pencak Silat.
Age Limit for Regional Head Candidates and Legal Considerations from the Supreme Court Decision No. 23 P/HUM/2024 and Constitutional Court Decision No. 70/PUU-XXII/2024 Sarjiyati, Sarjiyati; Taufiq Yuli Purnama; Anik Tri Haryani; Endang Murti; Izyan Farhana Zulkarnain; Vivi Frita Trisnani
Jurnal Jurisprudence Vol. 15, No. 2, December 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v15i2.10187

Abstract

ABSTRACT Purpose of the Study: This research aims to analyze the legal consideration that influence differences in a Supreme Court Decision and a Constitutional Court Decision in the Regional Head Election process in 2024, and these decisions’ implications on the age limit for regional head candidates in the 2024 regional general election in creating checks and balances in the government. Methodology: This research utilizes the normative legal research method with the jurisprudential approach, statute approach, conceptual approach, and analytical approach. The data were descriptively analyzed to obtain the research results on the interpretation of age limits for regional head candidates in the 2024 regional general election in the two decisions, namely the Decision of the Supreme Court No. 23P/HUM/2024 and the Decision of the Constitutional Court No. 70/PUU-XXII/2024. These differences led to a lack of legal certainty and a misalignment with the general principle of good governance that is in line with the checks and balances principle in the government. Results: The Decision of the Supreme Court No. 23P/HUM/2024 determines that the age limit for regional head candidates is calculated since the inauguration, while the Decision of the Constitutional Court No. 70/PUU-XXII/2024 regulates that it is calculated since the determination of candidate pairs. Such differences led to a lack of legal certainty, which impacts the implementation of the 2024 Regional Head Election. The legal implications are that these differences may potentially disturb the democratic and political participation processes, especially for the younger generation. The 2024 Regional Head Election applied the Decision of the Constitutional Court No. 70/PUU-XXII/2024, which regulates that the minimum age of regional head candidates is 30 years old for candidate governors and candidate vice governors, and a minimum of 25 years old for candidate regents, candidate vice regents, candidate mayors, and candidate vice mayors. This is calculated since the determination of candidate pairs, as they have passed the stages of the 2024 Regional Head Election.                                                                   Applications of this Study: The state institution and the government are expected to be more careful when issuing interpretations through decisions that equally have final, binding, and erga ormes characteristics to prevent the occurrence of a lack of legal certainty. There should be efforts to align regulations to prevent legal dualism, which may lead to conflicts and issues in society. Novelty/Originality of this Study: It provides an analysis of the Decision of the Supreme Court No. 23P/HUM/2024 and the Decision of the Constitutional Court No. 70/PUU-XXII/2024 on the age limit for regional head candidates and the implications of these decisions in creating governmental checks and balances. Keywords: Decision, age limit, regional head election, checks and balances.   ABSTRAK Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui perbandingan pertimbangan hukum yang mempengaruhi perbedaan dalam putusan Mahkamah Agung dan Mahkamah Konstitusi dalam proses Pemilihan Kepala Daerah tahun 2024 dan implikasi putusan Mahkamah Agung dan Mahkamah Konstitusi dalam ambang batas usia calon kepala daerah pada Pemilihan Kepala Daerah tahun 2024 dalam menciptakan checks and balances di pemerintahan. Metode: Penelitian ini menggunakan metode penelitian hukum normatif dengan menggunakan pendekatan yurisprudensi, pendekatan perundang-undangan, pendekatan konseptual, dan pendekatan analisis. Data dianalisis secara deskriptif hingga diperoleh hasil penelitian bahwa perbedaan pada kedua putusan, baik Putusan Mahkamah Agung Nomor 23P/HUM/2024 dan Putusan Mahkamah Konstitusi Nomor 70/PUU-XXII/2024, dalam penafsiran ambang batas usia calon kepala daerah tahun 2024 berakibat pada ketidakpastian hukum dan ketidaksesuaian dengan asas umum pemerintahan yang baik yang sejalan dengan prinsip checks and balances pemerintahan. Hasil penelitian: Putusan Mahkamah Agung Nomor 23 P/HUM/2024 menetapkan bahwa usia calon kepala daerah dihitung sejak pelantikan, sedangkan Putusan Mahkamah Konstitusi Nomor 70/PUU-XXII/2024 menyatakan bahwa usia dihitung sejak penetapan pasangan calon. Perbedaan ini menciptakan ketidakpastian hukum yang berdampak pada pelaksanaan Pilkada 2024. Kedua lembaga memiliki argumen hukum dan ada implikasi dari putusan tersebut terhadap sistem checks and balances dalam pemerintahan. Perbedaan pandangan antara Mahkamah Agung dan Mahkamah Kosntitusi tidak hanya mencerminkan ketidakpastian hukum, tetapi juga berpotensi mengganggu proses demokrasi dan partisipasi politik, terutama bagi generasi muda. Pelaksanaan Pilkada tahun 2024 menggunakan Putusan Mahkamah Konstitusi Nomor 70/PUU-XXII/2024, yang mengatur bahwa usia calon kepala daerah yaitu paling rendah 30 tahun untuk calon gubernur dan wakil gubernur, dan usia paling rendah 25 tahun untuk calon bupati dan wakil bupati serta calon walikota dan wakil walikota, yang dalam hal ini dihitung sejak penetapan pasangan calon karena telah melewati tahapan-tahapan Pilkada 2024. Penerapan Penelitian: Lembaga Negara dan Pemerintah diharapkan lebih teliti dalam menerbitkan penafsiran melalui putusan yang sama-sama bersifat final, mengikat, dan erga ormes, sehingga tidak terjadi adanya ketidakpastian hukum. Diharapkan adanya upaya harmonisasi peraturan untuk mencegah adanya dualism hukum, yang dapat menimbulkan konflik dan merugikan masyarakat. Kebaruan/Orisinalitas: Penelitian ini menelaah Putusan Mahkamah Agung Nomor 23P/HUM/2024 dan Putusan Mahkamah Konstitusi Nomor 70/PUU-XXII/2024 terkait ambang batas usia calon kepala daerah dan implikasi dari Putusan Mahkamah Agung Nomor 23P/HUM/2024 dan Putusan Mahkamah Konstitusi Nomor 70/PUU-XXII/2024 dalam menciptakan checks and balances di pemerintahan. Kata Kunci: Putusan, ambang batas usia, pemilihan kepala daerah, checks and balances