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All Journal Kertha Negara : Journal Ilmu Hukum Acta Comitas
Finanto Valentino
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Law, Crime, Criminology & Criminal Justice

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POTENSI PERPAJAKAN TERHADAP TRANSAKSI E-COMMERCE DI INDONESIA Finanto Valentino; I Gusti Ngurah Wairocana
Kertha Negara : Journal Ilmu Hukum Vol 7 No 1 (2018)
Publisher : Kertha Negara : Journal Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.79 KB)

Abstract

Pengenaan Pajak Penghasilan maupun Pajak Pertambahan Nilai terhadap E-Commerce yang sedang berkembang di Indonesia memang harus mendapat perhatian dari pemerintah. Hal ini dikarenakan besarnya potensi perpajakan dari usaha secara online tersebut. Peraturan perpajakan di Indonesia masih belum mengatur secara khusus mengenai hal tersebut sehingga terjadi kekosongan norma. Tujuan dari penulisan jurnal ilmiah ini adalah untuk mengetahui bagaimana potensi pendapatan negara melalui pengenaan pajak Pajak Penghasilan dan/atau Pajak Pertambahan Nilai terhadap transaksi E-Commerce di Indonesia. Metode menggunakan pendekatan perundang-undangan (Statute Approach) dan pendekatan analisis konsep hukum (Analitical Conceptual Approach). Sumber bahan hukum yang digunakan berupa bahan hukum primer, sekunder, dan tersier. Potensi Perpajakan terhadap transaksi E-Commerce Di Indonesia sangat besar, ada beberapa faktor penghambat dalam pengenaan Pajak terhadap E-Commerce baik dari faktor hukum faktor pemerintah maupun pelaku usaha online sebagai wajib pajak. Seharusnya pemerintah membuat aturan yang secara khusus mengatur mengenai hal tersebut sehingga dapat memanfaatkan potensi tersebut dengan baik. Kata kunci: Pajak, E-Commerce, Potensi, PPN, PPH
Pencegahan Dan Perlindungan Hukum Terhadap Kriminalisasi Jabatan Notaris Finanto Valentino; Cokorda Dalem Dahana
Acta Comitas Vol 7 No 02 (2022)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/AC.2022.v07.i02.p13

Abstract

This research was conducted with the aim of knowing preventive measures and also legal protection for notaries in terms of criminalization and also knowing the return of rights and conditions for notaries who were proven innocent. This research uses a normative juridical research method, with a focus on legal norms and existing rules. And based on these problems, two problems were drawn and the results were obtained: (1) that the notary in carrying out his position, especially in making authentic deeds, in addition to referring to the UUJN and the notary code of ethics, in terms of reducing the risk of errors, must also apply the precautionary principle, so that can minimize the occurrence of disputes related to the deed he made even though there is already a legal presumption that protects. (2) Detention of a notary if it is indicated that a crime related to an authentic deed he made will certainly cause a lot of harm to the notary, because it is necessary to restore the rights and conditions of a proven Notary not guilty but prior detention in UUJN is not regulated in this regard, but can be found in the general provisions of the Criminal Procedure Code at point 3 (d) related to compensation and rehabilitation.
Co-Authors Cokorda Dalem Dahana I Gust i Ngurah Wairocana