Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Jurnal Konstitusi Jurnal Konstitusi
Intan Permata Putri
The Constitutional Court of the Republic of Indonesia
Humanities Law, Crime, Criminology & Criminal Justice Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Implementasi Tax on Food dalam Tanggung Jawab Negara Terhadap Hak Pangan Berdasarkan Putusan Mahkamah Konstitusi 39/PUU-XIV/2016 Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol 18, No 2 (2021)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.237 KB) | DOI: 10.31078/jk1822

Abstract

After the Constitutional Court decision number 39/PUU-XIV/2016 concerning the Judicial Review of the Value Added Tax on Goods and Services and Sales Tax on Luxury Goods with problems related to the criteria for 11 types of food commodities not subject to Value Added Tax (VAT). However, in the a quo decision, the court expanded the meaning of 11 food commodities so that not only 11 commodities were not subject to VAT. This decision is important because it laid the foundation for guaranteeing the right to food which is the responsibility of the state. The problem is how Constitutional Court decision No. 39/PUU-XIV/2016 is implemented on the application of VAT on food commodities? How is the application of taxes on food commodities in various countries? This article is normative legal research using a conceptual approach and a comparative approach. The reference used in this article include decisions, books, journals, reports, and other references related to the issue of the right to food and the imposition of VAT on food commodities. This article concludes that first, after the Constitutional Court Decision, the Government issued the Minister of Finance Regulation No. 99/PMK.010/2020 which adds to the criteria for necessities to be 14 items. However, these criteria must constantly be evaluated and updated according to the dynamics of social, economic, nutritional, ecological, and other supporting variables; second, the tax imposed on food (tax on food) has been applied to several countries such as Denmark; Finland; Hungary; France. The amount of food that is subject to tax is of several types, such as alcohol, tobacco, foods high in sugar, salt, and saturated fat. The goal is to develop a healthy lifestyle in the community. However, none of the countries that have implemented a tax on food have included basic commodities as tax objects. The application of staples as goods subject to VAT is of course not in line with the constitution and the concept of tax on food that has existed so far.
Implementasi Tax on Food dalam Tanggung Jawab Negara Terhadap Hak Pangan Berdasarkan Putusan Mahkamah Konstitusi 39/PUU-XIV/2016 Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol. 18 No. 2 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.237 KB) | DOI: 10.31078/jk1822

Abstract

After the Constitutional Court decision number 39/PUU-XIV/2016 concerning the Judicial Review of the Value Added Tax on Goods and Services and Sales Tax on Luxury Goods with problems related to the criteria for 11 types of food commodities not subject to Value Added Tax (VAT). However, in the a quo decision, the court expanded the meaning of 11 food commodities so that not only 11 commodities were not subject to VAT. This decision is important because it laid the foundation for guaranteeing the right to food which is the responsibility of the state. The problem is how Constitutional Court decision No. 39/PUU-XIV/2016 is implemented on the application of VAT on food commodities? How is the application of taxes on food commodities in various countries? This article is normative legal research using a conceptual approach and a comparative approach. The reference used in this article include decisions, books, journals, reports, and other references related to the issue of the right to food and the imposition of VAT on food commodities. This article concludes that first, after the Constitutional Court Decision, the Government issued the Minister of Finance Regulation No. 99/PMK.010/2020 which adds to the criteria for necessities to be 14 items. However, these criteria must constantly be evaluated and updated according to the dynamics of social, economic, nutritional, ecological, and other supporting variables; second, the tax imposed on food (tax on food) has been applied to several countries such as Denmark; Finland; Hungary; France. The amount of food that is subject to tax is of several types, such as alcohol, tobacco, foods high in sugar, salt, and saturated fat. The goal is to develop a healthy lifestyle in the community. However, none of the countries that have implemented a tax on food have included basic commodities as tax objects. The application of staples as goods subject to VAT is of course not in line with the constitution and the concept of tax on food that has existed so far.
Relevansi Monisme dan Dualisme Bagi Pemberlakuan Perjanjian Internasional di Indonesia Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol. 19 No. 3 (2022)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31078/jk1934

Abstract

The application of treaty is still influenced by different views on the approach chosen by Indonesia, whether monism or dualism. By using normative method, this study questions the relevance of monism-incorporation and dualism-transformation approaches in determining the application of treaty. Two key aspects will be reviewed, namely parliamentary approval and the drafting of national regulations to implement treaty. It concludes that the dichotomy of monism and dualism has various limitations, and is irrelevant for determining the application of treaty. Parliamentary approval is required for treaty application, both in monist and dualist countries. Several dualist countries have even sought parliamentary approval before ratification can take place. The formulation of national regulations is common in monist and dualist countries. Not to fulfill theoretical demands in line with the monism and dualism approaches, but to ensure harmonization and the ability of state to carry out its obligations.
Relevansi Monisme dan Dualisme Bagi Pemberlakuan Perjanjian Internasional di Indonesia Intan Permata Putri; Rima Yuwana Yustikaningrum; Ananthia Ayu Devitasari
Jurnal Konstitusi Vol 19, No 3 (2022)
Publisher : The Constitutional Court of the Republic of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.978 KB) | DOI: 10.31078/jk1934

Abstract

The application of treaty is still influenced by different views on the approach chosen by Indonesia, whether monism or dualism. By using normative method, this study questions the relevance of monism-incorporation and dualism-transformation approaches in determining the application of treaty. Two key aspects will be reviewed, namely parliamentary approval and the drafting of national regulations to implement treaty. It concludes that the dichotomy of monism and dualism has various limitations, and is irrelevant for determining the application of treaty. Parliamentary approval is required for treaty application, both in monist and dualist countries. Several dualist countries have even sought parliamentary approval before ratification can take place. The formulation of national regulations is common in monist and dualist countries. Not to fulfill theoretical demands in line with the monism and dualism approaches, but to ensure harmonization and the ability of state to carry out its obligations.
Co-Authors Ananthia Ayu Devitasari Rima Yuwana Yustikaningrum