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All Journal Jurnal Dinamika Hukum Jurist-Diction
Diyan Ricky Warisle
Universitas Airlangga
Law, Crime, Criminology & Criminal Justice Social Sciences

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The Problems of Collection of Income Tax on Personal Shoppers in Indonesia Hanin Alya Labibah; Diyan Ricky Warisle; Nor Faizin
Jurnal Dinamika Hukum Vol 19, No 3 (2019)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2019.19.3.2706

Abstract

This research examines the collection of income tax on personal shopper which is reviewed from Law Number 36 the Year 2008 and the legal consequences for personal shopper who do not pay taxes due to the rise of a personal shopper who avoids paying taxes. The purpose of this study was carried out to get a clear understanding and knowledge about income tax collection on a personal shopper. The research method used is normative legal research. The results obtained from research are that the personal shopper is a taxpayer who is  obliged to pay taxes on profits from income for the benefits of its services . This research results in terms of legal consequences for the personal shoppers who do not pay taxes, are subject to sanctions both administrative sanctions and criminal sanctions. Administrative sanctions are assessed by taxpayers who pay their taxes after maturity. Criminal sanctions are imposed if the taxpayer commits a serious violation that causes a loss in state income and is carried out by the violator more than once.Keywords: Personal Shopper; Taxpayer; Income Tax.
Kepastian Hukum Sertipikat Hak Milik Masyarakat Hukum Adat Tengger Diyan Ricky Warisle; Agus Sekarmadji
Jurist-Diction Vol. 2 No. 6 (2019): Volume 2 No. 6, November 2019
Publisher : Faculty of Law, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.256 KB) | DOI: 10.20473/jd.v2i6.15943

Abstract

Pasal 18B ayat (2) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 mengakui keberadaan masyarakat hukum adat beserta hak tradisional yang dimilikinya. Pada tahun 2015, masyarakat hukum adat Tengger di desa Ngadisari, kecamatan Sukapura, kabupaten Probolinggo menerima sertipikat hak milik yang mengakomodir kearifan lokal masyarakat hukum adat Tengger terkait dengan melindungi tanah yang diimilikinya dengan tidak menjualnya kepada pihak luar. Berdasarkan Peraturan Desa Ngadisari Nomor 2 Tahun 2015 Tentang Tata Tertib Pengaturan Tanah di Desa Ngadisari tanah di desa Ngadisari tidak boleh dijual atau disewakan kepada pihak luar atau antar warga tanpa rekomendasi Kepala Desa dan Ketua Adat. Penelitian ini dilakukan dengan tujuan untuk mengetahui kepastian hukum dari sertipikat hak milik yang mengakomodir kearifan lokal yang dimiliki oleh masyarakat hukum adat Tengger. Penelitian ini menggunakan pendekatan perundangundangan, konseptual, dan studi kasus. Kesimpulan yang didapat yaitu bahwa sertipikat hak milik yang mengakomodir kearifan lokal tersebut sesuai dengan aturan hukum pertanahan nasional sehingga memiliki keberlakuan yang sama sebagaimana sertipikat hak milik pada umumnya.
Co-Authors Agus Sekarmadji Hanin Alya' Labibah Nor Faizin