Article Per Year (5 Year)
p-Index From 2021 - 2026
9.356
P-Index
This Author published in this journals
All Journal Substantia: Jurnal Ilmu-Ilmu Ushuluddin PASAI Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Innovative Journal of Curriculum and Educational Technology Jurnal Konstitusi Jurnal EMT KITA JURNAL YAQZHAN: Analisis Filsafat, Agama dan Kemanusiaan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Bina Hukum Lingkungan JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Kedokteran dan Kesehatan Serambi Saintia : Jurnal Sains dan Aplikasi Jurnal Sains Riset Jurnal Vokasi Jurnal Akuntansi dan Keuangan JURNAL USM LAW REVIEW Jurnal Geuthee Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiologi Agama Indonesia (JSAI) AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Jurnal Kepastian Hukum dan Keadilan Meukuta Alam : Jurnal Ilmiah Mahasiswa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Pengabdian Masyarakat Nusantara TAFSE: Journal of Qur'anic Studies International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Jurnal Pemikiran Islam (JPI) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Locus: Jurnal Konsep Ilmu Hukum Share: Jurnal Ekonomi dan Keuangan Islam International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Bussman Journal : Indonesian Journal of Business and Management Journal of Comprehensive Science Bina Hukum Lingkungan Syarah: Jurnal Hukum Islam dan Ekonomi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Artificial Intelligence and Digital Business Journal Geuthee of Engineering and Energy AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Solusi Masyarakat Dikara NuCSJo : Nusantara Community Service Journal Jurnal Ilmiah Guru Madrasah (JIGM)
Fuadi Fuadi
Universitas Islam Negeri Ar-Raniry
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 86 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JURNAL USM LAW REVIEW

 1 
KEPATUHAN HUKUM PEMBAYARAN PAJAK HOTEL DAN RESTORAN DALAM PENCAPAIAN TARGET PEMBANGUNAN Fuadi, Fuadi; Rachmad, Andi; Ulya, Zaki
JURNAL USM LAW REVIEW Vol. 4 No. 1 (2021): MAY
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v4i1.3312

Abstract

Pajak hotel dan restoran merupakan salah satu wajib pajak yang dibebankan untuk membayar pajak. Dasar hukum yang mengatur pembayaran pajak hotel dan restoran diakomodir dalam Qanun Kota Langsa No. 9 Tahun 2010 tentang Pajak Hotel dan Restoran. Dalam muatan pengaturannya, disimpulkan bahwa mekanisme pembayaran pajak hotel dan restoran oleh wajib pajak yaitu menggunakan mekanisme self asessment atau pembayaran sendiri, yang artinya bahwa setiap wajib pajak diwajibkan membayar sendiri secara langsung pajak yang dibebankan ke kas daerah. Dengan penerapan self asessment maka tentunya wajib pajak dituntut pula untuk menghitung sendiri perhitungan pajaknya yang akan dibayarkan. Metode yang digunakan dalam penulisan ini adalah metode penelitian hukum normatif. Hasil penelitian menunjukkan tingkat kepatuhan wajib pajak hotel setelah jatuh tempo pembayaran pajak masih minim. Sungguhpun pihak Dinasi Pendapatan Kekayaan dan Aset Kota Langsa telah menghitung perhitungan awal potensi penghasilan daerah   yang bersumber dari pajak hotel dan restoran cukup besar. Faktor penyebab beberapa wajib pajak hotel tidak tepat waktu melakukan pembayaran dengan mekanisme self asessment adalah kurangnya omzet penghasilan yang diraih oleh pihak hotel. Sehingga pada saat dilakukan pendataan pajak hingga pembayaran pajak pada saat jatuh tempo tidak dilaksanakan.  
Independence of The Honorary Board of Election Organizers After The Constitutional Court Decision No. 32/PUU-XIX/2021 Ulya, Zaki; Fuadi, Fuadi; Putra, Aldi Syah
JURNAL USM LAW REVIEW Vol. 7 No. 2 (2024): AUGUST
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v7i2.8353

Abstract

This study aims to find out what the independence and integrity of the Honorary Board of Election Organisers (DKPP) are after the enactment of Constitutional Court Decision No. 32/PUU-XIX/2021. After the enactment of the Constitutional Court Decision No. 32/PUU-XIX/2021, DKPP experienced problems related to its independence, including limited authority, lack of independent supervisory functions, and rampant political intervention. All of these problems affect DKPP's role in carrying out its duties as a supervisor of election administrators. It is crucial to keep in mind that even with the changes in the DKPP's jurisdiction following the Constitutional Court's ruling, the organization's responsibility as a defender of morality and integrity in election administration is still crucial to maintaining a free, transparent, and democratic electoral process. This research uses normative juridical research methods, with a library research approach. To obtain secondary data related to this title so that valid and accountable data can be obtained, the approach used in this research is the statute approach. The findings of this research support the decision of the Constitutional Court No. 32/PUU-XIX/2023 which cancelled Article 458 paragraph (13) of Law No. 7/2017. This makes the decision of the Election Organiser Honour Council legally binding as a concrete, unique, and final decision made by a state administrative official, which can be challenged in the state administrative court. This decision has legal consequences because it confirms the final and binding nature of the Election Organiser Honour Council, which distinguishes it from judicial decisions; and opens up the possibility of testing the decision of the DKPP through the State Administrative Dispute procedure at the State Administrative Court.
Co-Authors - Afrizal - Fakhrurrazi Abbas, Ichsan Abdul Wahab Aditya Chandra, Aditya Afnan, Afnan Amin, Haris Al Anwar Anwar Arliansyah, Arliansyah Arliasnyah, Arliasnyah Atika, Ratih Ayu Aulia Tiba, Muna Bastian, Farid Boihaqi, Boihaqi Cahyadi, Edy Chalirafi, Chalirafi Chuzaimah Batubara Chuzaimah Batubara, Chuzaimah Combih, Nur Aqmallya Danial - Devi Andriyani Dian Popi Oktari Fadhil, Iziddin Fahnora Liza Fakhruddin Ahmad Nasution Fakhrul Rijal, Fakhrul Falahuddin Falahuddin, Falahuddin Fathurrazaq, Thariq fatimah Fatimah Fidyatun Nisa Hakim Hasibuan, Ahmad Fauzul Handayani Harahap, Hastuti Hasan, Nazli Hasibuan, Ahmad Fauzul Hakim Hayati, Vivi Hazira, Hazira Heikal, Mohd. Hilmi Hilmi Ibrahim, Muhammad Syahrial Razali Ichsan Ichsan Ikhyanuddin, Ikhyanuddin Ilis Sulistiani Indar indar Iskandar Iskandar Jahro, Asri Nabila Khairawati Khairawati, Khairawati Khairisma, Khairisma Krisna, Liza Agnesta Lidiawati, Meri Luh Putu Ratna Sundari M. Nur, Mukhlis M. Shabri Abd. Majid M.Nur, Muklish Maghfirah Maghfirah Marliyah, Marliyah Marzuki Marzuki Mauliza, Mauliza Meta Suriyani, Meta Muammar Khaddafi Muhammad Ikram Muhammad Natsir Muhammad Natsir Muhammad Nur, Mukhlis Muhammad Ramadhan Muhammad Yusuf Mulia, Andi Muna, Nelul Munandar Munandar Munardi Munardi Munawaroh Munawaroh Mursalin . Mutia, Eka Naufal Bachri, Naufal Nazimah Nazimah Nilahayati Nora, Syarifah Norazli, Nawirah Binti Novitasari, Sela Nur, Muhklis Muhammad Nurfebruary, Nanda Sitti Nurmalita Sari, Dina Nurul Aulia Putra, Aldi Syah Putri Ramadhani Rachmad, Andi Rahmaniar Rahmaniar, Rahmaniar Ramadhan Ramadhan, Muhammad Rizki Razali, Ramadhan Razif, Razif Renaldi, Ganang Reza Juanda Ria Yuni Rahmawati, Mayta Novaliza Isda, Siti Fatonah, Rico Nur Ilham Rita Handayani, Rita Riyanto, Indar RR. Ella Evrita Hestiandari Safitri, Nanda Saharuddin Salsabila, Khadifa Zahwa Saparuddin Saparuddin Shabri Abd. Majid, M Shalihat, Putri Siregar, Muhammad Randha Siti Aisyah Siti Sahara Sitindaon, Nikson Sugianto Sugianto Susanto, Denies Susilawati, Deti Sutihat, Sutihat Syahputra, Angga Syarifuddin Syarifuddin Syauki, Moh. Syawal Harianto, Syawal Teuku Multazam Totok Sumaryanto, Totok Wahyu Lestari Wahyuddin Wahyuddin Yulius Dharma Zainuddin, Zainuddin Zaki Ulya, Zaki Zaki, Teuku Muhammad Zulkarnain Zulkarnain Zurlaini Damanik, Ayu