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All Journal KEADILAN PROGRESIF Jurnal Pranata Hukum
AGUS ISKANDAR
Universitas Terbuka lampung
Law, Crime, Criminology & Criminal Justice

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ANALISIS HAK ANGKET DEWAN PERWAKILAN RAKYAT DAERAH KOTA BANDAR LAMPUNG TERHADAP KEBIJAKAN WALIKOTA BANDAR LAMPUNG AGUS ISKANDAR
KEADILAN PROGRESIF Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.882 KB)

Abstract

The Regional Government as the Regional Executive and the Regional House of Representatives as the Regional Legislative Party although both are different regional institutions but the DPRD has the same position with the Regional Head. To be able to carry out its function the DPRD as the regional legislature has the right of the budget Asking questions for each members, Request information, Make changes, Submit statements of opinion, Initiatives and Investigations. The research problem that will be discussed in the research is how the procedure of execution of the Right of Question by City Council of Bandar Lampung toward the policy of Mayor of Bandar Lampung. The normative and empirical juridical approach method, using secondary data and primary data, and qualitative juridical analysis. The results of the research note that the procedure of implementation of the right of inquiry in Bandar Lampung City area so far has not used the right of questionnaire because of the problems of Mayor of Bandar Lampung policy can still be solved by caramusyawarah. The Government should make a regulation on the use of more specific right of inquiry in order to avoid the misuse of the right of inquiry by legislative that its use is not taking sides to the people
Analisis Yuridis Pengampunan Pajak dalam Investasi di Indonesia Agus Iskandar
KEADILAN PROGRESIF Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.999 KB)

Abstract

Tax incentives, whether tax exemptions, tax breaks, accelerated depreciation and so are different from "tax pardons". The problem in this research is how the legal form of tax forgiveness arrangement in investment in Indonesia. The problem approach in this research is the normative juridical approach that is approach by reviewing the rules related to the problem to be discussed. After data is collected and processed, then analyzed qualitatively. The result of the research shows that giving incentives in the form of debt relief and exemption of imposition of sanction give strong impetus to taxpayer to participate in tax forgiveness. For investors (old taxpayers) profits not previously / not taxable can be used to expand, or develop investment.
KEPASTIAN HUKUM DALAM PENEGAKKAN HUKUM PERPAJAKAN Agus Iskandar
PRANATA HUKUM Vol 14 No 1 (2019): Januari
Publisher : Law Faculty of Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/pranatahukum.v14i1.160

Abstract

ABSTRAK Tax amnesty in the form of tax debt relief along with sanctions creates legal problems. The problem is how to enforce the law on the principle of legality in the legal system of taxation in Indonesia. This study uses a normative juridical approach, therefore the main data used is secondary data in the form of legislative regulations - data analysis invitations carried out in qualitative analysis. Based on the results of the study, that legal certainty in law enforcement by looking at the inaccuracies of regulations concerning the substance and form of legislation - invitation will weaken the principle of legality. From the experience of tax amnesty implementation, it turns out that tax amnesty does not necessarily increase state revenues, nor does tax amnesty automatically increase investment. As a suggestion, tax amnesty as an incentive needs to get policy support from other sectors so as to create the expected investment climate.
Implementasi Ketentuan Kenaikan Pangkat Tenaga Fungsional Guru (Studi di Kabupaten Kota Bumi Lampung Utara) Agus Iskandar
PRANATA HUKUM Vol 13 No 1 (2018): Januari
Publisher : Law Faculty of Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/pranatahukum.v13i1.178

Abstract

Guru adalah salah satu komponen yang sangat menentukan dalam proses dan peningkatan mutu pendidikan di sekolah. Persyaratan untuk tenaga fungsional guru pembina untuk naik pangkat setingkat lebih tinggi diwajibkanmengumpulkan angka kredit dari pengembangan profesi. Masalah dalam penelitian ini adalah bagaimana implementasi ketentuan kenaikan pangkat tenaga fungsional guru?. Metode pendekatan yang digunakan pendekatan yuridis normatif dan pendekatan empiris, data yang diperoleh diolah dan dianalisis secara yuridis kualitatif.Hasil penelitian menunjukkan bahwa implementasi kenaikan pangkat guru dari pembina (IV/a) ke Pembina TK.I (IV/b) belum dapat berhasil sepenuhnya karena faktor sistem koordinasi yang dilakukan oleh dua instansi yaitu Dinas Pendidikan Kabupaten/Kota/Propinsi dan Departemen Pendidikan Nasional yaitu pada satu sisi pembagian tugas, penempatan dan promosi dilakukan oleh pihak Dinas Pendidikan Kabupaten/Kota/Propinsi, sedangkan penilaian atau penetapan angka kredit dilakukan oleh Departemen Pendidikan Nasional.Sebagai saran penulis adalah dalam pelaksanaan kenaikan pangkat guru jalur birokrasi dipersingkat agar proses penetapan angka kredit tidak terlalu lama.
Upaya Hukum dalam Meningkatkan Pendapatan Asli Daerah (Studi di Kecamatan Tanjungkarang Pusat). Agus Iskandar
PRANATA HUKUM Vol 11 No 1 (2016): Januari
Publisher : Law Faculty of Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/pranatahukum.v11i1.196

Abstract

Handling and management of land and building tax (PBB) is expected to lead administration and is able to increase community participation in development financing. The problem in this research is legal action taken by the Office of the District Tanjung Karang, Bandar Lampung Center to Improve Regional own source Revenue. Digunaka approach to the problem is normative and empirical approach. Data collection techniques with literature studies and field studies. Qualitative analysis. The result of research that attempts increase revenue in Bandar Lampung with the implementation of the strategy of local tax collection system by the establishment of the Regional Head (official assessment system) and in a way paid by the taxpayer (self assessment system). Suggestions put forward so that the rate of tax and levies to be reconsidered because it increases the tax rat e and levy will not necessarily result in increased revenue.
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