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All Journal Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Recital Review ALQALAM KEK (Kajian Ekonomi dan Keuangan) Indonesian Comparative Law Review

Adrianto Dwi Nugroho

Universitas Gadjah Mada

Author-ID : 256435

Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 11 Documents Claim Missing Document

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Title

THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.

MEKANISME PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS D.I. YOGYAKARTA) Mailinda Eka Yuniza; Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 25, No 2 (2013)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Regional Budget Implementation Accountability (PPAPBD) mechanism is a part of the regional financing management process applicable subsequent to the formulation of draft APBD, approval ofthe draft APBD by the Regional House of Representatives, validation by the Central Government,enactment of draft APBD to be APBD, and implementation of APBD. In a normative manner, the PPAPBDmechanism is a series of supervisory procedures performed by budget-supervisory institutions, amongothers include the Board of Financial Audit (BPK), the Ministry for Domestic Affairs, and the RegionalHouse of Representatives. Within the field of administrative law, the PPAPBD mechanism is a form of administrative supervision performed in order to establish good governance in accordance with the General Principles of Good Governance (AUPB). Mekanisme Pertanggungjawaban Pelaksanaan APBD (PPAPBD) merupakan bagian dari proses pengelolaan keuangan daerah setelah proses penyusunan Rancangan APBD, persetujuan RAPBD oleh DPRD, pengesahan APBD oleh Pemerintah Pusat, penetapan menjadi APBD, dan pelaksanaanAPBD selesai dilakukan. Secara normatif, mekanisme PPAPBD merupakan suatu rangkaian prosedurpengawasan yang dilakukan oleh instansi-instansi yang memiliki fungsi pengawasan anggaran, antaralain Badan Pemeriksa Keuangan (BPK), Kementerian Dalam Negeri, dan Dewan Perwakilan RakyatDaerah (DPRD). Dalam konteks hukum administrasi negara, mekanisme PPAPBD merupakan bentukpengawasan demi terwujudnya pemerintahan yang baik sesuai dengan antara lain Asas-Asas UmumPemerintahan yang Baik (AUPB).

PENGATURAN PAJAK DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DAN KOTA YOGYAKARTA Adrianto Dwi Nugroho; Mailinda Eka Yuniza
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 24, No 1 (2012)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The enactment of Act Nr. 28 of 2009 on Local Taxes and Local Levies would allegedly pose some juridical impact on local tax collection at the provincial and district/cities throughout Indonesia. The juridical impact would at least occur to local regulations governing local taxes, Regional Government Revenue and Expenditure (APBD), and the oversight of local regulation by the provincial and district/ city governments. This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. Pemberlakuan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disinyalir akan menimbulkan beberapa dampak yuridis terhadap pemungutan pajak daerah di tingkat provinsi dan kabupaten/kota di seluruh Indonesia. Dampak yuridis tersebut setidaknya terjadi terhadap produk hukum daerah yang mengatur tentang pajak daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), dan pengawasan produk hukum daerah oleh pemerintah provinsi dan pemerintah kabupaten/kota. Penelitian ini merupakan penelitian normatif-empiris, yang bertujuan menganalisis perubahan pengaturan tentang pajak daerah dalam UU No. 28 Tahun 2009, sehingga melalui penelitian ini terlihat dampak yuridis penegakan UU ini pada pengumpulan pajak lokal di Provinsi DIY.

Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Edisi Khusus, November 2011
Publisher : Fakultas Hukum Universitas Gadjah Mada

Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility for tax administrators in enforcing the most proper measure, administrative or criminal, in each case. Hukum acara perpajakan di Indonesia dirancang untuk memastikan prinsip kedaulatan berada di atas prinsip-prinsip yang lain, seperti kesetaraan. Namun, dalam rangka Menjaga penyatuan sistem perpajakan, produk legislasi juga telah dirumuskan untuk memberikan fleksibilitas kepada pemungut pajak dalam menegakkan hukum berdasarkan standar yang tepat, baik administratif maupun pidana pada setiap perkara perpajakan.

Anti-Avoidance Rules di Indonesia Pasca Amandemen UU Pajak Penghasilan Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 1 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The fourth amendment to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions encountering three newly-identified tax avoidance schemes. However, the previous regulations in respect of thin capitalization, CFC and interest stripping were not carefully be given attention and be made in conformity with their newest developments. As an illustration, the term “company” has never been defined in the Act. Instead, the Act introduces the same term in the conduit company rules. Another example involves the CFC rule which does not put additional provisions to define “control”. Another interesting development is the regulation of the International-hiring out of labor which instead of making it in conformity with the OECD MC, the rule empowers the country to increase the taxable income of an employee in respect of employment excercised abroad. This article attempts to demonstrate how the Indonesian anti-avoidance rules work out and prove how taxpayers may well, ironically, abuse those rules.

Pemanfaatan Penerimaan Negara Bukan Pajak di Bidang Kehutanan dalam Melestarikan Fungsi Lingkungan Wahyu Yun Santoso; Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 3 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Payment for environmental services through reforestation fund to maintain forest sustainability conforms with the effort to terminate deforestation. However, its effectivity is questionable as it is often used to finance other activities. This research aims to analyze non-tax state revenue from forestry field, specifically its relation to environmental protection efforts. Pembayaran jasa lingkungan melalui dana reboisasi untuk mempertahankan produktivitas hutan sejalan dengan upaya merehabilitasi hutan. Namun, efektivitas program ini dipertanyakan karena dana ini sering digunakan untuk membiayai aktivitas lain. Penelitian ini bertujuan untuk menganalisis penerimaan negara bukan pajak di bidang kehutanan, terutama hubungannya dengan upaya perlindungan lingkungan.

Co-Authors Alam, Azis Dahliana Hasan Khotibul Umam Mailinda Eka Yuniza Wahyu Yun Santoso Wahyu Yun Santoso

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