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All Journal Sosiohumaniora Pandecta Jurnal Dinamika Hukum Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia Jurnal IUS (Kajian Hukum dan Keadilan) PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) AMANNA GAPPA Jurnal Konstitusi Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Widya Yuridika Jurnal Sains Sosio Humaniora Surya Abdimas Jurnal Ilmiah Galuh Justisi JURNAL HUKUM dan KENOTARIATAN Kumawula: Jurnal Pengabdian Kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Cepalo MAGISTRA Law Review Journal of Law and Policy Transformation JHR (Jurnal Hukum Replik) Journal of Social Science Jurnal JURISTIC (JuJUR) Jurnal Poros Hukum Padjadjaran Jurnal Konstitusi i-Latinnotary Journal: Internasional Journal of Latin Notary Journal of Law, Poliitic and Humanities Jurnal Hukum dan Peradilan PUSKAPSI Law Review Innovative: Journal Of Social Science Research Journal of Social Science RechtIdee Nomos : Jurnal Penelitian Ilmu Hukum
Dewi Kania Sugiharti
Faculty Of Law, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Tax Law Certainty on The Sale of Food and Beverages after The Enactment of Law Number 1 of 2022 Josep Irvan Gilang Hutagalung; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Social Science Vol. 3 No. 4 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v3i4.385

Abstract

Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food and beverages. Therefore, this study aims to analyze the arrangement for collecting TCGS for the sale of food and/or beverages based on the principle of legal certainty and reviewing the implications of the concept of collecting TCGS on the sale of food and/or beverages in terms of local tax intensification efforts. This study uses a normative juridical method using secondary data sources. The data that has been obtained is then described descriptively with qualitative analysis methods. The results of this study indicate that the concept of collecting PBJT for food and beverage sales is in accordance with the principle of legal certainty because it limits the authority to collect VAT by the Central Government and TCGS by the Regional Government for business actors engaged in the culinary industry. To make efforts to optimize regional revenues after the enactment of Law No. 1 of 2022 is to intensify taxes by expanding the revenue base, optimizing the collection process, and increasing supervision.
TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU) Dewi Kania Sugiharti; Muhammad Ziaurahman; Sechabudin Sechabudin
Jurnal Hukum dan Peradilan Vol 2, No 3 (2013)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.2.3.2013.427-448

Abstract

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.
Pemberdayaan Badan Usaha Milik Desa Khususnya Dalam Bidang Akuntansi Untuk Meningkatkan Perekonomian Desa Indri Yuliafitri; Memed Sueb; Dewi Kania Sugiharti; Cahya Irawadi; Rully Herdita Ramadhani
Surya Abdimas Vol. 6 No. 3 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i3.1960

Abstract

BUMDes merupakan salah satu wujud pelaksanaaan undang-undang Desa, yang menjadikan desa sebagai ujung tombak pembangunan. Desa diberikan kewenangan untuk mengelola dan mencari sumber pendanaan dengan mengali potensi dan mengoptimalkan pemberdayaan potensi yang dimilikinya. Saat ini hampir sebagian besar BUMDes masih memiliki kendala berkaitan dengan pengelolaan kegiatan maupun anggaran yang dimilikinya. Tujuan dari pengabdian ini adalah untuk memberikan edukasi dan pemahaman mengenai pengelolaan keuangan desa dari perspektif hukum dan peningkatan peran BUMDes dalam mewujudkan masyarakat yang maju dan sejahtera. Pengabdian dilaksanakan secara luring, dengan memberikan sosialisasi terhadap aparat desa dan pengurus BUMDes Waluyo yang bertempat di desa Cintaratu kecamatan Parigi kabupaten Ciamis. Pengabdian ini berhasil mengidentifikasi permasahan yang dihadapinya, dan mencoba mencari solusi yang tepat sesuai arah yang disampaikan narasumber. Hasil yang diperoleh dari kegiatan ini adalah meningkatnya pemahaman mengenai keuangan desa dan kekuatan serta kelemahan yang dimiliki oleh BUMDes Waluyo. Sehingga kelak BUMDes Waluyo dapat dikelola dengan lebih baik.
INDIKATOR TINDAK PENYALAHGUNAAN WEWENANG DI BIDANG PERIZINAN LINGKUNGAN HIDUP BERDASARKAN HUKUM POSITIF DI INDONESIA Zahra Malinda Putri; Dewi Kania Sugiharti; Zainal Muttaqin
Jurnal JURISTIC Vol 3, No 02 (2022): Jurnal JURISTIC
Publisher : PSHPM Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35973/jrs.v3i02.3103

Abstract

Setiap tindakan Pemerintah dalam melaksanakan penyelenggaraan pemerintahan wajib berdasarkan peraturan perundang-undangan yang berlaku. Salah satunya dalam membuat suatu keputusan tata usaha negara, yaitu Izin. Namun, kerap kali dalam penerbitan izin yang dikeluarkan oleh badan atau pejabat pemerintahan bertentangan dengan peraturan perundang-undangan, seperti izin lingkungan. Hal tersebut merupakan salah satu bentuk dari tindak penyalahgunaan wewenang berupa melampaui wewenang berdasarkan Pasal 18 ayat (1) Undang-Undang Nomor 30 Tahun 2014 Tentang Administrasi Pemerintahan. Penelitian ini bertujuan untuk mengetahui indikator terhadap tindak penyalahgunaan wewenang di bidang perizinan lingkungan hidup berdasarkan hukum positif di Indonesia. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan metode analisis normatif kualitatif. Hasil penelitian menyimpulkan bahwa indikator dari tindak penyalahgunaan wewenang dalam bidang perizinan lingkungan, yaitu adanya penggunaan wewenang yang tidak sebagaimana mestinya dalam memberikan izin/persetujuan lingkungan, bertentangan dengan tujuan diberikannya wewenang izin/persetujuan lingkungan, bertentangan dengan peraturan perundang-undangan dibidang perlindungan dan pengelolaan lingkungan hidup.
Legal Implication on Supreme Court Decision that Conclude Contract of Work has a Lex Specialis Principle from the Local Taxes and Retributions Act 2009 towards Local Government Finance Maulana Fadillah; Dewi Kania Sugiharti; Holyness N Singadimedja
JHR (Jurnal Hukum Replik) Vol 10, No 2 (2022): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v10i2.6151

Abstract

The Contract of Work between the Government of Indonesia and mining companies has the nailed down tax obligations, which means that the mining companies only pay taxes that are stipulated at the time when the Contract of Work was signed. A legal issue arose when the Local Taxes and Retributions was enacted in 2009 which did not exclude Contract of Work mining companies from imposing local taxes. In several provinces, the tax dispute arose when the Local Government imposed local taxes on the mining companies under the Contract of Work based on the Local Taxes and Retributions Act. The pattern of dispute settlement process from those issues was carried out until the case review process by the Supreme Court. The decision on the case review stated that the Contract of Work was valid as a lex specialis of the Local Taxes and Retributions Act with consideration: there was a recommendation from the House of Representatives in the formation of a Contract of Work and the Letter of the Minister of Finance No. 1032/MK.04/1988. The method that will be used in this study is the normative juridical method, referring to written legal materials in the form of primary, secondary, and tertiary legal materials which are specifically related to local taxes and absolute tax theory. The result of this research concluded that the Supreme Court decision was not conformable with tax law principles and absolute tax theory. Furthermore, considering the erga omnes principle of the Administrative Court System that the Tax Court is beneath the scope, the decision implies the other local government that cannot collect local taxes from mining companies under Contract of Work.
ADMINISTRATIVE SANCTIONS AGAINST ABUSE OF AUTHORITY IN THE ENVIRONMENTAL LICENSING SECTOR BASED ON POSITIVE LAW IN INDONESIA Zahra Malinda Putri; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Law and Policy Transformation Vol 7 No 2 (2022)
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jlpt.v7i2.6869

Abstract

Administrative sanction is a legal instrument used within the scope of state administrative law. Provisions regarding administrative sanctions are contained within the scope of state administrative law, one of which is contained in the rules regarding licensing. Permit is the most widely used juridical instrument in the scope of administrative law. In carrying out an activity carried out by the community, it must be related to the environment because the environment is an absolute part of human life. In practice, there are several phenomena of granting Environmental Permits that are contrary to laws and regulations which are indications of abuse of authority, but the application of administrative sanctions is not implemented properly. This research uses normative research method with analytical descriptive method. The results of the study conclude that the administration of administrative sanctions regulated in the government administration law against government agencies or officials in committing acts of abuse of authority has not been implemented because administrative sanctions are applied using civil servant disciplinary penalties.
Tax Law Certainty on The Sale of Food and Beverages after The Enactment of Law Number 1 of 2022 Josep Irvan Gilang Hutagalung; Dewi Kania Sugiharti; Zainal Muttaqin
Journal of Social Science Vol. 3 No. 4 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.937 KB) | DOI: 10.46799/jss.v3i4.385

Abstract

Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food and beverages. Therefore, this study aims to analyze the arrangement for collecting TCGS for the sale of food and/or beverages based on the principle of legal certainty and reviewing the implications of the concept of collecting TCGS on the sale of food and/or beverages in terms of local tax intensification efforts. This study uses a normative juridical method using secondary data sources. The data that has been obtained is then described descriptively with qualitative analysis methods. The results of this study indicate that the concept of collecting PBJT for food and beverage sales is in accordance with the principle of legal certainty because it limits the authority to collect VAT by the Central Government and TCGS by the Regional Government for business actors engaged in the culinary industry. To make efforts to optimize regional revenues after the enactment of Law No. 1 of 2022 is to intensify taxes by expanding the revenue base, optimizing the collection process, and increasing supervision.
PENINGKATAN KAPASITAS APARATUR DESA DALAM PENGELOLAAN DANA DESA DI DESA CINTARATU KECAMATAN PARIGI KABUPATEN PANGANDARAN Dewi Kania Sugiharti; Rully Herdita Ramadhani; Memed Sueb; Cahya Irawady; Indri  Yuliaftri
Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Vol 12, No 2 (2023): Juni, 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/dharmakarya.v12i2.39474

Abstract

Desa Cintaratu merupakan salah satu desa yang berada di wilayah Kabupaten Pangandaran, dimana kedudukannya sangat strategis karena berdampingan dengan pusat pemerintahan dan pendidikan serta kawasan wisata. Dengan banyaknya potensi yang dimilikinya, maka Desa Cintaratu perlu dilakukan sosialiasi sebagai bentuk pengabdian pada masyarakat terkait peningkatan kapasitas aparatur desa dalam pengelolaan dana desa. Mengingat tidak sepenuhnya aparatur desa memiliki kapasitas memadai dalam pengelolaan dana desa. Aparatur desa memiliki peranan penting dalam pengelolaan keuangan desa khususnya dana desa sebagai amanah undang-undang. Tujuan pengabdian pada masyarakat ini adalah untuk meningkatkan kapasitas aparatur desa dalam rangka mengefektifkan pengelolaan dana desa dan meningkatkan kapabilitas aparatur desa dalam mengelola dana desa, serta merespon aspirasi dan partisipasi masyarakat desa. Metode pengabdian pada masyarakat ini dilaksanakan dalam bentuk sosialiasi yang disampaikan dengan metode ceramah dan penyampaian materi dalam bentuk PPT melalui media layar infokus. Fakta yang ditemukan terkait pengelolaan dana desa yang ada di Desa Cintaratu, pada dasarnya pengelolaan keuangan desa khususnya dana desa, sudah dijalankan dengan memperhatikan prinsip-prinsip pengelolaan keuangan negara. Hal ini dapat dilihat dengan adanya informasi anggaran perencanaan dan belanja desa. Dengan dilaksanakannya kegiatan pengabdian pada masyarakat, aparatur desa di Desa Cintaratu ini merasakan pentingnya ilmu pengetahuan dalam pengelolaan dana desa. Aparatur desa merupakan aktor utama yang menentukan keberhasilan dalam menjalankan amanat undang-undang desa yang di dalamnya mengatur mengenai dana desa dan dana desa tersebut diperuntukan sebesar-besarnya bagi kepentingan dan kesejahteraan masyarakat desa.
Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu Dewi Kania Sugiharti; Ajie Ramdan
Pandecta Research Law Journal Vol 14, No 1 (2019): June
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v14i1.16729

Abstract

Artikel ini membahas masalah pengelolaan keuangan desa terpadu yang harus dilaksanakan oleh pemerintah desa untuk menghindari terjadinya korupsi. Hal tersebut penting untuk memahami permasalahan pengelolaan keuangan desa yang terjadi. Metode penelitian yang digunakan yakni  metode penelitian yang bersifat yuridis-normatif dengan mengambil contoh kasus korupsi pengelolaan dana desa di Simalungun, Mojokerto, Magetan, dan Ciamis. Hasil penelitian menunjukkan bahwa keuangan desa adalah termasuk keuangan negara. Pasal 93 ayat (1) PP No. 43 Tahun 2014 tentang Peraturan Pelaksana UU No. 6 Tahun 2014 tentang Desa menentukan Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban harus dilakukan dalam mengelola keuangan desa terpadu. Pengelolaan keuangan desa terpadu menurut Kerugian keuangan negara yang terjadi di empat desa tersebut merupakan kesalahan pengelolaan keuangan negara. Asas pengelolaan keuangan desa yaitu transparansi, akuntabilitas dan partisipatif harus diterapkan oleh pemerintahan desa dalam pengelolaan keuangan desa untuk mencegah terjadinya kerugian keuangan negara. Risiko keuangan desa yang diprediksikan oleh BPKP berpotensi mengakibatkan kerugian keuangan negara. Prediksi tersebut seharusnya ditindaklanjuti dengan memperketat sistem pengawasan kepada kepala desa serta perangkatnya dalam mengelola keuangan desa, kerja sama beberapa kementerian diantaranya Kementerian Keuangan, Kementerian Desa dan Transmigrasi, Kementerian Dalam Negeri, dan perlu dilakukan untuk mencegah terjadinya kerugian keuangan negara.This article discusses the problem of integrated village financial management that must be carried out by the village government to avoid corruption. This is important to understand the problems of village financial management that occur. The research method used is a juridical-normative research method by taking examples of corruption cases of village fund management in Simalungun, Mojokerto, Magetan and Ciamis. The results of the study show that village finance is part of state finance. Because regional finance is a part of state finance. Integrated village financial management based on Article 93 paragraph (1) of Government Regulation Number 43 of 2014 concerning Implementing Regulations Law Number 6 Year 2014 concerning Villages includes Planning, Implementation, Administration, Reporting and Accountability. The state financial losses that occurred in the four villages constituted a mistake in managing state finances. The principle of village financial management, namely transparency, accountability and participatory must be applied by the village government in managing village finance to prevent the loss of state finances. Village financial risks predicted by the BPKP have the potential to result in state financial losses. The prediction should be followed up by tightening the supervision system to the village head and its instruments in managing village finance, coordination between the finance ministries, the interior ministry and village ministries transmigration needs to be done to prevent the loss of state finances.
Renewal of Intellectual Property Execution Auction Regulations to Support Creative Economy Actors Financing Schemes Rio, Fildzah; Abubakar, Lastuti; Sugiharti, Dewi Kania
Jurnal Hukum dan Kenotariatan Vol. 8 No. 2 (2024): Jurnal Hukum dan Kenotariatan
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/hukeno.v8i2.21588

Abstract

Government Regulation Number 24 of 2022 concerning the Implementation of Law Number 24 of 2019 concerning the Creative Economy aims to optimize intellectual property as credit or financing collateral for creative economy actors. From the banking side, intellectual property as an object of collateral cannot be implemented for various reasons, including those related to the execution of intellectual property in the event of bad credit or financing. Eventhough auction regulations recognize intellectual property as intangible assets that can be executed, they still don’t provide legal certainty for both creditors and debtors. This research aims to analyse regulatory constraints in intellectual property execution auctions and renewal in auction regulations that need to be carried out to support creative economy financing schemes. This research uses a normative juridical approach with analytical descriptive research specifications and qualitative juridical data analysis. Based on the research, the following results were obtained: Although intellectual property is recognized as an object of execution auctions, regulation haven’t provide certainty regarding the execution mechanism, especially regarding the transfer of intellectual property rights. So, the idea is to make the rules stricter so that execution auctions can support intellectual property-based financing schemes for people working in the creative economy.
Co-Authors A.A. Ketut Agung Cahyawan W Abi Ma'ruf Radjab Affandi, Nurafni Kusumawardhani Ajie Ramdan Amelia Cahyadini An An Chandrawulan Anita Afriana Baskhoro, Arie Ekawie Cahya Irawadi Cahya Irawady Cahyandani, Amelia cahyo anggoro Dandrivanto Budhijanto Darmawan, Kevin Dedihasriadi, La Ode Edwina, Shintya Eri Satriana Faqih Lutfi Ghani Satria Hartanto Ghani Satria Hartanto Hartanto, Ghani Satria Hasgar A.S, A. Muhammad Helitha Novianty Muchtar Hendar Ristriawan Holyness Nurdin Singadimedja I. Tajudin I. Tajudin, I. Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Isis Ikhwansyah Ismail, Shafinar Josep Irvan Gilang Hutagalung Lastuti Abubakar Lastuti Abubakar Maulana Fadillah Maulana Fadillah Memed Sueb Muhamad Fadillah Muhammad Ilham Satriana Muhammad Ziaurahman Muhammad Ziaurahman, Muhammad Nadhilah Mustika Natasya Bonita Oktaviana Manalu Nia Kurniati Pellokila, Catherine Ayunia Zoerien Pratama, Muhammad Ath-Thaariq Prita Amalia, Prita Pupung Faisal Purnama Trisnamansyah R. Herman Katimin Ramdhani, Rully Herdita Rio, Fildzah Ristriawan, Hendar Rully Herdita Ramadhani Saputri, Mastura Ajeng Sechabudin Sechabudin Sechabudin, Sechabudin Sechabudin, Sechabudin Seehabudin Seehabudin, Seehabudin Singadimedja, Holyness N Sinta Dewi Somarwidjaya Somarwidjaya Tjia Siauw Jan Tri Handayani Tri Handayani Vidi Adhar, Meuthia Syaharani Yani Pujiwati Zahra Malinda Putri Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin Zainal Muttaqin