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THE DOCTRINE OF CAUSALITY IN CRIMINAL LAW IN THE FIELD OF TAXATION IN INDONESIA Hartanto, Anton
Journal of Tax Law and Policy Vol. 2 No. 1 (2023): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v2i1.479

The complexity of tax evasion and the unregulated causality doctrine in the law (KUHP) and tax law show the need and urgency to answer the problem of the ideal criminal concept in the field of taxation in the future. The analysis and discussion concluded that the ideal concept in handling complex criminal offenses in the field of taxation could be done by regulating the teaching of causality and its modification. The adoption of the doctrine of causality and its modification in the criminal provisions in the field of taxation can provide a guarantee of criminal liability in the field of taxation to any person who has actually caused a certain result prohibited in tax crimes. One of them is by considering the existence of novus actus interveniens.

Development Of Plate & Forging Work Instructions As Practicum Guidelines in the Department of Mechanical Engineering Pratama, Hendra Saputra; Hartanto, Anton
Jurnal Basicedu Vol. 7 No. 4 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i4.5888

Education is a complex process, various problems in the learning process need to be aligned and strengthened in order to create appropriate learning conditions, so that optimal learning results are obtained. To complete the learning and learning components in tertiary institutions, especially in the Plat & Forging practicum course, the Department of Mechanical Engineering, State University of Surabaya, it is necessary to have media or tools that are able to stimulate learning effectively and efficiently, one of which is by utilizing work instructions as a guide, especially in subjects practicum based courses. This research uses the development method. The development model used is a procedural model, namely a descriptive model that shows the steps that must be taken to produce a product. Sources of data were obtained from literature sources of work instructions in the Plate & Forging practicum course that had been used, the data collection technique used the questionnaire method with a sample of students who were or had taken the Plate & Forging Practice course. Overall, the average score of students who use the development of work instruction teaching materials is 3.38 out of a range of 4, which is in the very feasible and usable category. With this work instruction, it is hoped that the practitioner will be able to translate from the form of images and writings to become a workpiece, so that independence is achieved in the Plate & Forging practicum activities

Development Of Plate & Forging Work Instructions As Practicum Guidelines in the Department of Mechanical Engineering Pratama, Hendra Saputra; Hartanto, Anton
Jurnal Basicedu Vol. 7 No. 4 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i4.5888

Education is a complex process, various problems in the learning process need to be aligned and strengthened in order to create appropriate learning conditions, so that optimal learning results are obtained. To complete the learning and learning components in tertiary institutions, especially in the Plat & Forging practicum course, the Department of Mechanical Engineering, State University of Surabaya, it is necessary to have media or tools that are able to stimulate learning effectively and efficiently, one of which is by utilizing work instructions as a guide, especially in subjects practicum based courses. This research uses the development method. The development model used is a procedural model, namely a descriptive model that shows the steps that must be taken to produce a product. Sources of data were obtained from literature sources of work instructions in the Plate & Forging practicum course that had been used, the data collection technique used the questionnaire method with a sample of students who were or had taken the Plate & Forging Practice course. Overall, the average score of students who use the development of work instruction teaching materials is 3.38 out of a range of 4, which is in the very feasible and usable category. With this work instruction, it is hoped that the practitioner will be able to translate from the form of images and writings to become a workpiece, so that independence is achieved in the Plate & Forging practicum activities

Analisis Kepuasan Mahasiswa terhadap Alat Dip Coater Berbasis Mikrokontroler dengan Sistem Kalibrasi Otomatis untuk Pembuatan Lapisan Tipis Hartanto, Anton; Rahman, Nizar Rizki; Sya'roni, Imam; Prasetyono, Agus Dwi; Subiantoro, Irfan
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 5 No. 4 (2024): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, November 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/nusra.v5i4.3244

Dip coating is a coating method by immersing the material in a solution for a certain time and then removing the material from the dipping place. Dip coating is an effective coating method that adds strength to each coated material and is accurate. Researchers have developed a microcontroller-based dip coater with an automatic calibration system that has 3 main parts, namely the electrical part, the main workspace part, and the power supply part. To determine student satisfaction in using a microcontroller-based dip coater tool with an automatic calibration system that has been developed, an analysis of student satisfaction with the use of the tool that has been developed will be carried out. The purpose of this study was to determine the level of student satisfaction with the microcontroller-based dip coater tool with an automatic calibration system that has been developed. The data collection method in this study was to use a response questionnaire with a Likert scale. The average score of the four indicators obtained a result of 81.78%, which in this case is a very satisfied category. It can be concluded that the student satisfaction index for the Microcontroller-based Dip Coater Tool with an Automatic Calibration System for Making Thin Layers is Very Satisfied.

Economic Analysis of Legal Certainty in Taxation: Regulatory Impact Assessment of Indonesia's Tax Dispute Resolution Mechanisms Hartanto, Anton
Scientia Business Law Review (SBLR) Vol. 3 No. 3 (2024): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v3i3.579

Sistem perpajakan yang efektif dan adil merupakan kunci stabilitas fiskal dan pembangunan ekonomi. Di Indonesia, mekanisme penyelesaian sengketa pajak seperti keberatan, banding, dan gugatan menghadapi tantangan efektivitas, biaya ekonomi tinggi, dan ketidakjelasan regulasi, yang pada akhirnya mengurangi kepastian hukum dan kepercayaan wajib pajak. Penelitian ini bertujuan untuk menganalisis efektivitas, biaya ekonomi, serta kejelasan regulasi mekanisme penyelesaian sengketa pajak di Indonesia dengan pendekatan hukum doktrinal dan Economic Analysis of Law. Studi ini menemukan bahwa proses penyelesaian sengketa cenderung panjang dan mahal, infrastruktur digital masih terbatas, dan regulasi sering berubah tanpa harmonisasi yang memadai. Alternatif penyelesaian sengketa seperti mediasi dan arbitrase dinilai memiliki potensi, namun implementasinya belum optimal karena keterbatasan kerangka hukum. Kebaruan penelitian ini terletak pada pendekatan interdisipliner, penerapan Regulatory Impact Assessment (RIA), serta evaluasi dan rekomendasi kebijakan berbasis bukti untuk reformasi sistem penyelesaian sengketa pajak. Hasil penelitian ini diharapkan dapat memperkuat kepastian hukum, menurunkan beban ekonomi, dan meningkatkan efisiensi dalam sistem perpajakan Indonesia.

PEMBERHENTIAN HAKIM MK ASWANTO, YANG DIDASARKAN PADA DUGAAN KINERJA MENGECEWAKAN DAN KERAP MENGANULIR UNDANG-UNDANG HASIL DPR. Hartanto, Anton; Indra Jayaprana
Scientium Law Review (SLR) Vol. 4 No. 1 (2025): Scientium Law Review (SLR)
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/slr.v4i1.592

The objective of this research is to ascertain the position of the official mechanism for the replacement of Constitutional Court justices according to the Constitutional Court Law, and to understand the constitutional implications of the replacement of Constitutional Court justices by the House of Representatives of the Republic of Indonesia (DPR RI). The research method employed is a normative juridical approach. The findings of this study are as follows: Official Mechanism for the Replacement of Constitutional Court Justices The official mechanism for the replacement of Constitutional Court justices is based on the 1945 Constitution of the Republic of Indonesia and Law No. 24 of 2003 concerning the Constitutional Court. These laws broadly regulate the dismissal of constitutional justices. More specifically, Article 2 of Constitutional Court Regulation (PMK) No. 4/2012 states that constitutional justices can be dismissed under three categories: Honorable discharge, Dishonorable discharge and Temporary suspension. In addition to the aforementioned regulations, the detailed mechanism for the dismissal of constitutional justices is regulated in Constitutional Court Regulation (PMK) No. 4 of 2012 concerning Procedures. Furthermore, Article 23 paragraph (4) of Law No. 7 of 2020 concerning the Third Amendment to Law No. 24 of 2003 concerning the Constitutional Court explains that the dismissal mechanism for constitutional justices is based on a letter submitted by the Chief Justice of the Constitutional Court to the President. The dismissal decree is then issued in the form of a Presidential Decree. This Presidential Decree must be issued within 14 working days from the date the letter from the Chief Justice of the Constitutional Court regarding the dismissal is received. Constitutional Implications of the Replacement of Constitutional Court Justices by the House of Representatives. The constitutional implications of the replacement of Constitutional Court justices by the House of Representatives of the Republic of Indonesia (DPR RI) directly affect the existence of the rule of law and democracy. The research finds that the independence of the judiciary, which is a prerequisite for a state governed by the rule of law and democracy (constitutional democracy), cannot be achieved if the dismissal procedure does not comply with the 1945 Constitution and the Constitutional Court Law. The replacement of constitutional justices that is not carried out through the mechanisms stipulated by the prevailing laws and regulations would undoubtedly be an act of undermining the constitutional mandate. This is because such an action can explicitly disrupt the principle of independence inherent in the Constitutional Court as an institution of judicial power.

The Principle of Legal Certainty and Retroactive Tax Penalties: A Doctrinal Dilemma in Fiscal Criminal Law Hartanto, Anton
Journal of Tax Law and Policy Vol. 4 No. 1 (2025): Journal of Tax Law and Policy
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jtlp.v4i1.593

Tax law plays a central role in ensuring state revenue and regulating economic activity. The principle of legal certainty serves as a crucial foundation in the tax law system, as it guarantees that tax regulations are predictable and non-retroactive. However, the application of retroactive tax sanctions has sparked serious debate within fiscal criminal law, particularly because it potentially violates the principle of legal certainty, which is constitutionally guaranteed in Indonesia. This study employs a doctrinal approach to examine three key issues: (1) the alignment between retroactive tax sanctions and the principle of legal certainty; (2) the legal and doctrinal frameworks that permit the retroactive application of tax laws; and(3) specific circumstances that may justify retroactivity without infringing upon legal certainty. The study finds that although criminal law in principle rejects retroactivity, limited justification for retroactive tax sanctions exists in cases such as legislative corrections, tax avoidance, or voluntary disclosures. Nonetheless, retroactive application must meet standards of proportionality, the protection of legitimate expectations, as well as transparency and judicial oversight, to ensure its conformity with legal principles and the protection of taxpayer rights.

MICROCONTROLLER BASE SPIN COATING DESIGN AND IoT DATA MONITORING AND STORAGE Sya'roni, Imam; Hartanto, Anton; Rahman, Nizar Rizki; Subiantoro, Irfan
Indonesian Physical Review Vol. 6 No. 1 (2023)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ipr.v6i1.194

This research is the development of a research support tool, namely Spin Coating. In addition to the high price factor and limited maintenance on the equipment that has been purchased, the researcher wants to design a spin coating tool to support laboratory equipment. Not only to get a relatively affordable price but also to be able to develop homemade tools that have precise measurement capabilities, and good quality results because they use a microcontroller in the tool's work settings. Therefore, researchers created a new design for a spin coating tool with IoT technology to make it easier for laboratory users to monitor it from anywhere and anytime and storage real time. The research method is Research and Development with the stages of design calibration, and testing of tools. From the results of making the tool, the resolution of the tool through the linearity of the sensor used is 99.71% with the power value of each RPM, namely 178.05 RPM/W. The IoT innovation on the spin coating tool runs smoothly using cloud.

DESIGN AND BUILD A MICROCONTROLLER BASED DIP COATER TOOL WITH AN AUTOMATIC CALIBRATION SYSTEM Rahman, Nizar Rizki; Syaâ€™roni, Imam; Hartanto, Anton; Prasetyono, Agus Dwi; Subiantoro, Irfan
Indonesian Physical Review Vol. 8 No. 1 (2025)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ipr.v8i1.364

Dip-coating is essential for coating materials evenly, as imperfections like macropores can impact material properties. This project presents a digitally controlled dip-coating tool that manages withdrawal speed, immersion time, and speed via a microcontroller with an automatic calibration system. Employing a stepper motor and mathematical formula approach, the tool achieves high precision by automatically adjusting dipping parameters, with key metrics including resolution-dependent Vl, calibration speed Vpc and calibration targets tpc, and Sc. The system reaches stable calibration at Vms = Vpc. ensuring rapid, accurate calibration and minimizing errors to 0-2% across 20 to 650 steps. Additionally, the toolâ€™s energy-efficient design consumes less power than other dip-coating systems, providing both durability and accuracy.

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