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All Journal Masalah-Masalah Hukum NOTARIUS LAW REFORM Diponegoro Law Journal Pandecta Lentera Hukum IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Daulat Hukum Jurnal Akta Administrative Law & Governance Journal Jurnal Meta-Yuridis JURNAL PEMBANGUNAN HUKUM INDONESIA Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Law Development Journal Refleksi Hukum: Jurnal Ilmu Hukum Journal of Sustainable Development Issues Kanun: Jurnal Ilmu Hukum Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal)

Budi Ispriyarso

Fakultas Hukum, Universitas Diponegoro

Author-ID : 2957388

Religion Humanities Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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FUNGSI REGULER PAJAK ROKOK DI BIDANG KESEHATAN MASYARAKAT DAN PENEGAKAN HUKUM Budi Ispriyarso
Masalah-Masalah Hukum Vol 47, No 3 (2018): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Pajak Rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah.Latar belakang diberlakukannya diadakannya pajak rokok ini antara lain adalah untuk pengendalian dampak negatif rokok. Pasal 31 ayat (1) UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah diatur alokasi (earmarking tax) minimal50 persen dari hasil Pajak Rokok untuk mendanai fasilitas pelayanan kesehatan dan penegakan hukum. Permasalahannya, bagaimana fungsi reguler pajak rokok yang tercermin dalam alokasi, dilakukan oleh pemerintah daerah dalam pelayanan kesehatan dan penegakan hukum. Pemerintah daerah dalam melaksanakan fungsi reguler pajak rokok, harus berdasarkan undang-undang, penggunaan dana pajak rokok,minimal 50 % untuk mendanai pelayanan kesehatan (sarana dan prasarana pelayanan kesehatan, penyediaan smoking area, kegiatan memasyarakatkan tentang bahaya merokok, dan sebagainya. Di bidang penegakan hukum, penggunaan dana rokok diperuntukan pemberantasan rokok ilegal dan penegakan aturan larangan merokok.

PERUBAHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DARI PAJAK PUSAT MENJADI PAJAK DAERAH Budi Ispriyarso
Masalah-Masalah Hukum Vol 40, No 4 (2011): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Duty of Acquisition Rights to Land and Building (BPHTB) is a tax imposed on the acquisition of land and or buildings. Its legal basis is the Act No. 21 of 1997 which was later amended by Act No. 20 of 2000. In its development under the provisions of Act No. 28 of 2009 on Local Taxes and Levies (PBOR). which was originally BPHTB change is the central tax became local taxes. The change of BPHTB of central taxes to local taxes is interesting to study, given that this change would have an impact also on its implementation

ANALISIS YURIDIS TERHADAP KEDUDUKAN PENGADILAN PAJAK SEBAGAI PENGADILAN KHUSUS DI LINGKUNGAN PERADILAN TATA USAHA NEGARA Budi Ispriyarso
Masalah-Masalah Hukum Vol 43, No 1 (2014): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Regarding the position of the Tax Court in the judicial system in Indonesia there is fundamental difference between Law No. 14 of 2012 and other legislation (Law on Judicial Power, Law on State Administrative Court and Law on State Administrative Court). Under Law No. 14 of 2012, it implies that status of the Tax Court beyond the four court as stipulated in the Law on Justice Power. While the statutory, the law on judicial Power, the law of the State Administrative Court and the Law on General Provisions and Tax Procedures, the position of the Tax Court as a Special Court in the State Administrative Court. Juridical controversy will certainly be legal uncertainty about the position of the Tax Court. This will be examined in this paper

Online Arbitration in E-Commerce Dispute Resolution During the Pandemic Covid-19 Mohammad Ghozali; Budi Ispriyarso
Jurnal Daulat Hukum Vol 4, No 3 (2021): September
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v4i3.16266

The Covid-19 pandemic has made online buying and selling activities increasing. E-commerce is full of risks, especially because the consumers have the obligation to make any advance payment while they cannot see the condition or quality of the goods they ordered. With the emergence of business disputes that occur both online and offline, and with the development of increasingly sophisticated technology, it is expected that the settlement of business disputes can be resolved online. The purpose of this study was to analyze the settlement of legal disputes against online buying and selling transactions during the Covid-19 pandemic which was carried out through online arbitration. The research method used was the normative juridical method, which was a method that seeks to analyze dispute resolution carried out through online arbitration which was then linked to the provisions of laws and regulations. The process of conducting online arbitration is by using the internet as media. The room for communication is more like a chat room based on real-time audio-visual streaming. With the application to communicate, the parties can convey their data, facts, information, or responses through this platform. Legal sanctions against online buying and selling transactions that do not match the order are regulated in two general rules (Lex Generalis) and special rules (Lex Specialist).Keywords: E-Commerce; Covid-19, Online Arbitration; Legal Sanctions.

ASAS KEADILAN DALAM PERATURAN PRESIDEN NOMOR 20 TAHUN 2018 TENTANG PENGGUNAAN TENAGA KERJA ASING Lis Setiyowati; Budi Ispriyarso
Refleksi Hukum: Jurnal Ilmu Hukum Vol 3 No 1 (2018): Refleksi Hukum: Jurnal Ilmu Hukum
Publisher : Universitas Kristen Satya Wacana

Peraturan Presiden Nomor 20 Tahun 2018 tentang Penggunaan Tenaga Kerja Asingmenimbulkan keresahan di masyarakat. Peraturan tersebut memperlihatkan keberpihakan,kemudahan yang diberikan Pemerintah kepada Tenaga Kerja Asing (TKA). KeberpihakanPemerintah terhadap TKA terlihat pada Pasal 9, ijin Menggunakan TKA tidak diperlukan lagi,cukup dengan Rencana Penggunaan TKA. Pasal 10, TKA yang bekerja di bidang yangdibutuhkan Pemerintah juga tidak diperlukan ijin dulu. Hal tersebut tidak adil jika dilihatdengan prinsip keadilan yang diungkapkan Rawls dan Hamid A. Tamimi, bahwa keadilanlebih kepada jika tujuan negara dapat terwujud, berkaitan dengan mewujudkankesejahteraan umum. Kemudahan terhadap TKA kontradiktif dengan tingginya angkapengangguran di Indonesia. Selain itu, bertentangan dengan Undang-Undang Nomor 13Tahun 2003 dan tidak menganut asas materi muatan Peraturan Perundang-undangan.

Perlakuan Perpajakan Terhadap Non Performing Loan ( NPL) Dalam Perspektif Hukum Pajak Budi Ispriyarso
Administrative Law and Governance Journal Vol 1, No 2 (2018): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Non Performing Loan ( NPL ) is a default loans, includes doubtful loans, non-performing loans and bad credits. The emerging of NPLs that not immediately solved may lead to unhealthy situation for the concerned bank. According to the tax law studies, the dispute of NPLs due to the differences opinion whether it could be included as a deduction from gross income or not being used to calculate the taxable income. Such differences come off due to legal uncertainty of the the regulations governing the NPLs. Hence, it is necessary that the regulation of NPLs should reflect the fairness and legal certainty. Key Word : Non Performing Loan, Tax Dispute

Penggunaan Peraturan Bupati Untuk Mengatur Harga Tanah Dalam Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Budi Ispriyarso
Administrative Law and Governance Journal Vol 1, No 4 (2018): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Abstract This study aims to describe the use of regent regulations to regulate land prices in the Imposition of Fees for Acquisition of Land and Building Rights. This research is a normative legal research that uses the regulatory approach. the results showed that the use of District Regulation as a basis for setting land prices in the imposition of BPHTB in Kendal district, was a regulation made for the purpose of legal certainty about land prices, but from the juridical aspects, the regent regulation was not based on the delegation of authority in Kendal district regulation. Regulating BPHTB. Then the estimated price of land as regulated in Kendal Regulation No. 10 of 2017 is based on location criteria, namely Settlements, Agricultural Land, and Housing). And the estimated price of land which is regulated in Kendal Regulation Number 10 of 2017, functions as a comparison. Keywords: Land Prices. BPHTB, Land Tax. Abstrak Penelitian ini bertujuan untuk menguraikan Penggunaan Peraturan Bupati Untuk Mengatur Harga Tanah Dalam Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan. Penelitian ini merupakan penelitian hukum normatif yang menggunakan pendekatan peraturan perundang undangan. hasil penelitian menunjukan bahwa Penggunaan Perbup sebagai dasar untuk menetapkan harga tanah dalam pengenaan BPHTB di kabupaten kendal, merupakan peraturan yang dibuat tujuan kepastian hukum tentang harga tanah, namun dari aspek yuridis peraturan bupati tersebut tidak didasarkan pada adanya delegasi kewenangan yang terdapat dalam Perda kabupaten Kendal yang mengatur BPHTB. Kemudian Perkiraan harga tanah yang diatur dalam Perbup Kendal Nomor 10 Tahun 2017 didasarkan pada kriteria lokasi yaitu Pemukiman, Tanah Pertanian dan Perumahan). Dan Perkiraan harga tanah yang diatur Dalam Perbup Kendal Nomor 10 Tahun 2017,berfungsi sebagai pembanding. Kata Kunci: Harga Tanah. BPHTB, Pajak Tanah.

Upaya Hukum Dalam Sengketa Pajak Budi Ispriyarso
Administrative Law and Governance Journal Vol 1, No 1 (2018): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Sengketa pajak dapat terjadi antara wajib pajak atau penanggung pajak dengan pemerintah (fiscus) , karena perbedaan pendapat tentang besarnya pajak yang terutang. Berdasarkan ketentuan hukum pajak yang berlaku, wajib pajak diberikan upaya-upaya hukum dalam sengketa pajak, yaitu keberatan, banding, gugatan dan Peninjauan Kembali. Seiring dengan adanya perubahan ketentuan tentang kedudukan Pengadilan Pajak sebagai Pengadilan Khusus di lingkungan Pengadilan Tata Usaha Negara, seharusnya terdapat perubahan terhadap prosedur penyelesaian sengketa pajak termasuk upaya-upaya hukumnya . Namun sampai saat ini masih belum terdapat perubahan, karena belum ada tindak lanjut dari pemerintah setelah adanya perubahan kedudukan Pengadilan Pajak. Prakteknya, penyelesaian sengketa pajak masih didasarkan pada ketentuan UU Nomor 14 tahun 2002 tentang pengadilan Pajak.Kata Kunci : Upaya Hukum, Pajak, Sengketa Pajak, Pengadilan Pajak

Keberhasilan Kebijakan Pengampunan Pajak (Tax Amnesty) di Indonesia Budi Ispriyarso
Administrative Law and Governance Journal Vol 2, No 1 (2019): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Abstract The Indonesian government has carried out a tax amnesty policy in 2016. The background for the tax amnesty policy is, among other things, the wealth of Indonesian citizens who have not or have not all been reported in the Annual Notice. Some of the objectives of the tax amnesty, among others, are in the short term to increase tax revenues, the long-term goals include strengthening domestic liquidity, increasing investment, accelerating tax reforms and increasing tax revenues. The problem is whether the tax amnesty carried out by the Indonesian government succeeded, what was the negative side of the implementation of the tax amnesty. Tax amnesty in Indonesia from ransom receipts specifically from the declaration can be said to be successful, but the repatriation failed and the number of participants participating in the tax amnesty program was not as expected. The negative side of the tax amnesty is the tax amnesty, giving rise to a sense of injustice especially for obedient taxpayers, the tax amnesty can lead to non-compliance of taxpayers because they hope that a future tax amnesty and tax amnesty are not in accordance with the principles of law enforcement. Keywords: Tax Amnesty, success and ransom Abstrak Pemerintah Indonesia telah melakukan kebijakan pengampunan pajak (Tax Amnesty ) pada tahun 2016. Latar belakang dilakukannya kebijakan tax amnesty tersebut, antara lain adalah karena banyaknya harta warga negara Indonesia yang belum atau belum semuanya dilaporkan dalam Surat Pemeritahuan Tahunan. Beberapa tujuan tax amnesty, antara lain adalah dalam jangka pendeknya meningkatkan penerimaan perpajakan, tujuan jangka panjangnya antara lain adalah memperkuat likuiditas domestik, peningkatan investasi, mempercepat reformasi perpajakan dan meningkatkan penerimaan pajak. Permasalahannya adalah apakah tax amnesty yang dilakukan pemerintah Indonesia berhasil, apa saja yang menjadi sisi negatif dari pelaksanaan tax amnesty tersebut. Tax amnesty di Indonesia dari penerimaan tebusan khususnya dari deklarasi dapat dikatakan berhasil, namun dari repatriasinya gagal dan dari jumlah peserta yang mengikuti program tax amnesty tidak seperti yang diharapkan. Sisi negatif dari tax amnesty adalah tax amnesty, menimbulkan rasa ketidak adilan khususnya bagi wajib pajak yang patuh, tax amnesty dapat menimbulkan ketidakpatuhan wajib pajak karena berharap ada tax amnesty di masa yang akan datang dan tax amnesty tidak sesuai dengan prinsip penegakan hukum. Kata kunci : Tax Amnesty, keberhasilan dan uang tebusan

Penyatuan Pembinaan Pengadilan Pajak Budi Ispriyarso
Administrative Law and Governance Journal Vol 2, No 4 (2019): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

AbstractTax Courts in Indonesia based on Law Number 14 of 2002 concerning Tax Courts. Tax Court contains many weaknesses. One of its weaknesses is the dualism of building the Tax Court, namely the Ministry of Finance and the Supreme Court. This dualism of formation must be eliminated. The problem is how to eliminate the dualism of coaching. The dualism of coaching the Tax Court can be removed by uniting the coaching of the Tax Court in both the technical coaching of the judiciary and the coaching of the organization, administration, and finance under the Supreme Court. The dualism provisions of coaching the tax court in the Tax Court Law must be immediately amended. Keywords: Coaching Dualism, Tax Court, Integration. AbstrakPengadilan Pajak di Indonesia berdasarkan Undang-undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak. Pengadilan Pajak, banyak mengandung kelemahan. Salah satu kelemahannya adalah adanya dualisme pembinaan Pengadilan Pajak, yaitu oleh Kementerian Keuangan dan Mahkamah Agung. Dualisme pembinaan ini harus dihilangkan. Permasahannya adalah bagaimana cara menghilangkan dualisme pembinaan tersebut. Dualisme pembinaan Pengadilan Pajak, dapat dihilangkan dengan cara menyatukan pembinaan Pengadilan Pajak baik pembinaan teknis peradilan maupun pembinaan organisasi, administrasi dan keuangan di bawah Mahkamah Agung. Ketentuan dualisme pembinaan pengadilan pajak dalam UU Pengadilan Pajak harus segera diubah. Kata Kunci : Dualisme Pembinaan, Pengadilan Pajak, Penyatuan.

Co-Authors Achmad Busro Adissya Mega Christia Adiyanta, F.C. Susila Agus Sarono, Agus Alkautsar Raga Trenggono Aminah Aminah Aminah Aminah Ana Silviana Anggit Sulistiawan Ani Purwanti Anindita, Amoghasiddi Dewi Anindita, Ivan Rifqi Apri Yahya, Muhammad Aprista Ristyawati Arumsari, Soima Desy Arwi, Fauzan Bintoro, Kusumo Wahyu Cinantya Kumaratih Dani Amran Hakim Dwi Budi Santoso Fifiana Wianaeni Gani Gunawan Gunawan Bayu Kumoro Habibie Rahmatullah Hayasinana, Khalida Henny Juliani, Henny Hesliano Winerungan, Lucky Huda, Muhammad Chairul Husainy, Haedar Hakim Irma Cahyaningtyas, Irma Kadek Cahya Susila Wibawa Kartika Widya Utama Khusnul A'in, Aprilianita Koko Sandro Okto Maulana Kurniawan, Dicky Lis Setiyowati Lis Setiyowati Maharani Sukma, Novira Maimanah, Zahra Amalia Mohammad Ghozali Muchamad Ja'abik Fatchullah Muchamad Satria Endriana Muhamad Fadli Maghribi Mujiono Hafidh Prasetyo Nabitatus Sa’adah Nabitatus Sa’adaha Narindra, Janitra Syena Natalis, Aga Ngodimo, Ngadimo Noor Ulum, Rakhmansyah Akhmad Nuriya, Ellida Nurkharisma, Dina Paramita Prananingtyas Pingkan Meylinda Palar, Vincensya Pratiwi, Clariesha Vetriani Pratiwi, Rizky Ika Prima Satya Irianto Pujiyono Rahman, Roni Nur Rahmawan, Mohammad Iqbal Rakhmansyah Akhmad Noor Ulum Reza Pramasta Gegana Rizkityas Sekar Handini Rizky Dian Bareta Rizky Dian Bareta Sa'adah, Nabitatus Salsabila, Ditiya Setiyowati, Lis SINAGA, HENRY Soviani, Arsy SUKIRNO Susila Wibawa, Lery Kristofer Panjaitan Susila Wibawa, Muhammad Ikhwanurrohiim Septenta Untung Sri Hardjanto Widya, Emy Zarkassi, Heyder Lutfi

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