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All Journal Sriwijaya Law Review Unram Law Review JUSTITIA JURNAL HUKUM Syntax Literate: Jurnal Ilmiah Indonesia Halu Oleo Law Review Jurnal Masyarakat Merdeka (JMM) Notaire International Journal of Economics, Business and Accounting Research (IJEBAR) Jurist-Diction Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Layanan Masyarakat (Journal of Public Service) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prosiding Conference on Research and Community Services Indonesian Journal of Law and Society Yuridika
Rr. Herini Siti Aisyah
Universitas Airlangga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Legalitas dan Penegakan Hukum Pajak Barang dan Jasa Tertentu atas Penyewaan Tempat Tinggal Pribadi yang Difungsikan sebagai Hotel Ardelia Zahra Ratna Pambudi; Indrawati; Rr. Herini Siti Aisyah
Notaire Vol. 9 No. 1 (2026): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v9i1.84895

Abstract

Penelitian ini bertujuan untuk menganalisis keabsahan dan penegakan hukum pemungutan Pajak Barang dan Jasa Tertentu (PBJT) atas penyewaan tempat tinggal pribadi yang difungsikan sebagai hotel. Metode penelitian yang digunakan dalam menjawab rumusan masalah ialah penelitian hukum dengan menggunakan pendekatan perundang-undangan, konseptual, dan komparatif dengan negara Belanda. Hasil penelitian menunjukkan bahwa legalitas formal meliputi wewenang dan prosedur pemungutan PBJT tersebut telah sesuai dengan peraturan perundang-undangan, namun dalam aspek legalitas substansial masih terdapat beberapa celah hukum, seperti kekosongan hukum mengenai salah satu objek PBJT, yaitu kondominium hotel, juga pemungutan yang belum menjangkau transaksi yang dilakukan di platform digital, selain itu, adanya Permendagri No. 15/2024 yang memberikan legitimasi bagi pemerintah daerah untuk tetap memungut pajak meskipun objek ilegal atau tidak memiliki izin. Hal tersebut berpotensi menimbulkan ketidakabsahan pemungutan PBJT terhadap objek ilegal dan memperlemah penegakan hukum. Sebagai dasar preskripsi, perbandingan dengan Belanda menunjukkan bahwa optimalisasi pemungutan pajak atas penyewaan akomodasi jangka pendek sangat bergantung pada koordinasi lintas sektor, kewajiban pelaporan transaksi oleh platform digital, serta mekanisme pemblokiran iklan tanpa nomor registrasi, yang dapat menjadi rujukan bagi Indonesia.
The Community Empowerment Policy to Lead A Clean and Healthy Life in Indonesia Rr. Herini Siti Aisyah; M. Hadi Shubhan; Nur Basuki Minarno; Siswanto Siswanto; Sudarsono Sudarsono; Siswandi Hendarta; Raissa Virgy Rianda; Rama Azalix Rianda; Ahmad Munir; Heru Irianto
Sriwijaya Law Review Volume 7, Issue 1 January 2023
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol7.Iss1.1367.pp173-188

Abstract

Clean and Healthy Living Behavior (CHLB) is influenced by some factors such as knowledge, attitudes, economic status, and supports from health and social officers. Increasing the knowledge of CHLB in the household structure is very important. The regulation on Health Development Program concerns the guidelines for implementing healthy Indonesian programs with a family approach. Several obstacles involved the queue of patients, doctors, installation and emergency room, and working hours. This study aims to examine community empowerment policies for clean and healthy living behaviours, which are expected to be a solution to restrictions on several aspects of health facilities, increasing population and demands better service quality. The research method uses a socio-legal qualitative approach. Supporting Legal is collected. Field research is also conducted. In-depth interviews and FGDs carried out data collection. This study concludes that community empowerment is carried out using an educational approach involving community and religious leaders. Community empowerment aims to develop community knowledge and skills, use health facilities, and create health institutions that originate from the community. Critical awareness must be built by forming a Clean and Healthy Community Movement group to give the community a CHLB. Empowering people to live clean and healthy lives takes a long time and consistently. For this reason, there is a need for legal instruments that must be enforced strictly and with wisdom.
Co-Authors Adi Priono Ahmad Munir Ajeng Puri Natalia Anwar Ma’ruf Ardelia Zahra Ratna Pambudi bagus teguh santoso, bagus teguh Dewi Amartani Dina Sunyowati Dio Prasetyo Budi Epy M. Luqman Epy M. Luqman Farah Zhafirah Anindyaputri Heru Irianto Indrawati Indrawati Indrawati, Indrawati Luqman, Epy M. M. Hadi Shubhan Mafruhah Mafruhah Marzul Afiyanto Ma’ruf, Anwar Muhammad Mashuri Nabila Vika Dewi Nugraha, Xavier Nur Basuki Minarno Radian Salman Raissa Virgy Rianda Rama Azalix Rianda Rizki Firmansyah Siswandi Hendarta Siswanto Siswanto Siti Latifah Sri Iswati Sudarsono Sudarsono Suheryadi, Bambang Suparto Wijoyo Tatiek Sri Djatmiati Thoriq Mulahela Wahyu Hadi Cahyono Wahyu Purnomo Warit Aziz