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All Journal Jurnal Ilmiah Hukum dan Dinamika Masyarakat DE'RECHTSSTAAT DOKTRINA: JOURNAL OF LAW Jurnal Hukum Positum Pagaruyuang Law Journal Repertorium: Jurnal Ilmiah Hukum Kenotariatan Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Al-Adl : Jurnal Hukum Cakrawala Repositori Imwi Jurnal Pendidikan Kewarganegaraan
Fatma Ulfatun Najicha
Fakultas Hukum Universitas Sebelas Maret
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penerapan Pajak Penghasilan Atas Transaksi Perdagangan Aset Kripto Berdasarkan Peraturan Menteri Keuangan Nomor 68/Pmk.03/2022 (Tinjauan Exchange Tokocrypto) Muhammad Zydan Al Jabbar; Sapto Hermawan; Fatma Ulfatun Najicha
Cakrawala Repositori IMWI Vol. 5 No. 2 (2022): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v5i2.124

Abstract

Penelitian ini bertujuan untuk mengetahui efisiensi penerapan pajak penghasilan Penerapan Pajak Penghasilan Atas Transaksi Perdagangan Aset Kripto Berdasarkan Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 yang ditinjau dari aplikasi exchange Tokocrypto. Penelitian ini berfokus pada kesesuaian serta efisiensi dari peraturan tersebut terhadap penerapannya, khususnya pada aplikasi exchange Tokocrypto. Metode yang digunakan adalah normatif yuridis. Teknik pengumpulan bahan hukum yang digunakan dalam penulisan hukum ini adalah teknik studi dokumen atau teknik studi kepustakaan. Hasil penelitian menunjukan bahwa pajak penghasilan yang dipungut berdasarkan Peraturan Menteri Keuangan Nomor 68/PMK.03/2022 telah sesuai secara teori, namun secara praktek belum efisien sehingga perlu adanya tinjauan Kembali terhadap praktek ataupun penerapan yang secara implementasinya berpengaruh terhadap kepercayaan pengguna aplikasi, khususnya Tokocrypto. Perlu adanya sosialisasi dalam aplikasi exchange terkait dengan pemungutan pajak.
KAJIAN HUKUM TERHADAP KETENTUAN DAN PROSEDUR PERALIHAN WARIS HAK ATAS TANAH Putri Intan Ayuningutami; Fatma Ulfatun Najicha
Repertorium: Jurnal Ilmiah Hukum Kenotariatan Vol. 10 No. 2 (2021): Repertorium
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/rpt.v10i2.1534

Abstract

Land rights are rights that are mostly owned by Indonesian people. Because land ownership is not a new thing in our society. Because having land rights, problems that will arise in the future are the transfer of land rights, the transfer of land rights in Indonesian society mostly uses the inheritance system. The transfer of inheritance rights to land is a problem that often arises in everyday life today. The transfer of land rights using the inheritance system is a transfer of ownership of a land owned by the heir to the heirs because the heir has died. One of the transfers of land rights is regulated in Law number 5 of 1960 concerning Basic Regulations on Agrarian Principles (UUPA) in Article 21 Paragraph (5). However, the inheritance of land rights through the inheritance system still often causes many problems in the community. Therefore, this paper aims to examine more deeply the provisions and procedures for the transfer of inheritance of land rights in accordance with applicable law in Indonesia. The method in this paper uses a normative legal research method with the aim of further reviewing the provisions and procedures for the transfer of land rights.
Co-Authors Agustin Mega Prastiwi Alisha Zahra Saadiya Ariella Prity Anggraini Arvin Asta Nugraha Atika Rahmadanty Hilda Nur Alfiana I Gusti Ayu Ketut Rachmi Handayani Irfan Mustofa Isya Anung Wicaksono M. Islahul Rizky Muhammad Zydan Al Jabbar Putri Intan Ayuningutami Sapto Hermawan Waluyo Waluyo