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

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IMPLEMENTATION OF TAX HOSTAGE (GIJZELING) AS AN ULTIMUM REMEDIUM IN TAX COLLECTION. Pingkan Meylinda Palar, Vincensya; Ispriyarso, Budi
Jurnal Meta-Yuridis Vol 7, No 2 (2024)
Publisher : fakultas hukum universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/m-y.v7i2.19998

Abstract

This research aims to determine the regulation and implementation, as well as the factors considered by the government in applying tax hostage (gijzeling) as an ultimum remedium in tax collection, as well as to understand the tax hostage policy reviewed from three fundamental legal values. This research is normative research using the literature study approach method, where data collection refers to previous research, journals, books, documents, and other reading sources. From this research, it can be understood that the existence of tax hostages as an ultimum remedium has a positive influence on increasing tax compliance and awareness in Indonesia. This is supported by the role of tax detention, which is considered to provide psychological pressure, shame, and deterrence to taxpayers. Furthermore, when reviewed from three fundamental legal values, the tax hostage policy can be said to have met the values of legal justice, legal certainty and legal expediency.
IMPLEMENTASI PELAYANAN PAJAK E-SYSTEM DI WILAYAH KERJA KPP PRATAMA MAGELANG Arumsari, Soima Desy; Ispriyarso, Budi; Sa'adah, Nabitatus
Diponegoro Law Journal Vol 13, No 1 (2024): Volume 13 Nomor 1, Tahun 2024
Publisher : Program Studi S1 Ilmu Hukum, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dlj.2024.39958

Abstract

Sumber pendapatan utama negara Indonesia dalam mendanai APBN adalah melalui pajak. Pemerintah sebagai penyedia layanan publik bertanggung jawab untuk memberikan pelayanan yang terbaik kepada masyarakat termasuk pelayanan dalam sektor perpajakan. Salah satu upaya pemerintah dalam rangka meningkatkan pelayanan dalam sektor perpajakan adalah dengan modernisasi sistem administrasi perpajakan menggunakan layanan e-system. Permasalahan yang timbul adalah bagaimana implementasi pelayanan pajak e-system saat ini serta kendala apa saja yang dihadapi wajib pajak pada saat penggunaan layanan e-system tersebut dan bagaimana solusi yang ditawarkan. Penelitian hukum ini menggunakan metode pendekatan yuridis empiris. Metode pengumpulan data yang digunakan dalam penulisan ini adalah studi kepustakaan, wawancara, dan kuesioner. Hasil penelitian ini menunjukkan bahwa implementasi pelayanan e-system (eregistration, e-SPT, e-filling, dan e-form) di KPP Pratama Magelang berpengaruh positif terhadap loyalitas Wajib Pajak karena Wajib Pajak merasa puas dengan adanya layanan e-system tersebut. Hal ini membuktikan bahwa semakin baik dan berkualitasnya pelayanan pajak yang disediakan maka akan meningkatkan loyalitas Wajib Pajak dalam melaksanakan kewajiban perpajakannya. Implementasi pelayanan pajak yang baik tersebut masih dijumpai beberapa kendala seperti Wajib Pajak di wilayah kerja KPP Pratama Magelang yang kurang memahami teknologi digital dan terjadinya eror pada system yang kemudian KPP Pratama Magelang menyediakan beberapa solusinya yaitu melalui penyuluhan, sosialisasi, dan konsultasi.
Analisis Penghapusan Syarat Tidak Bertentangan dengan Peraturan Perundang-Undangan Dalam Penggunaan Diskresi Pada Omnibus Law Cipta Kerja Narindra, Janitra Syena; Ispriyarso, Budi
Jurnal Pembangunan Hukum Indonesia Volume 4, Nomor 3, Tahun 2022
Publisher : PROGRAM STUDI MAGISTER HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jphi.v4i3.418-432

Abstract

Pengaturan baru tentang diskresi, menghapuskan syarat “tidak bertentangan dengan peraturan perundang-undangan” pada Pasal 175 ayat (2) UU Cipta Kerja menimbulkan pro kontra karena Indonesia merupakan negara hukum dan sekaligus merupakan negara kesejateraan yang dalam mencapainya diperlukan tindakan yang bersifat responsif. Tujuan penelitian ini mendiskripsikan dan menganalisis pengaturan baru diskresi  beserta implikasinya. Metode yang digunakan berupa yuridis normatif. Hasil penelitian menunjukkan pertama, pengaturan diskresi yang baru membuka perluasan atas penggunaan diskresi sehingga bertentangan dengan konsep negara hukum. Kedua, aturan baru diskresi berimplikasi terbentuknya Keputusan Tata Usaha Negara yang menghilangkan asas kepastian dan asas tidak menyalahgunakan kewenangan namun disisi lain pengaturan ini ditujukan untuk menunjang pemecahan masalah secara responsif terlebih kondisi darurat seperti pandemi Covid-19. Pemerintah daerah dengan konsep desentralisasi fiskal bagian dari konsep otonomi daerah, melalui diskresi diyakini lebih efektif dan efisien.
Pemungutan BPHTB (Bea Perolehan Hak Atas Tanah dan Bangunan) Secara Online Di Kabupaten Tangerang Arwi, Fauzan; Ispriyarso, Budi
Notarius Vol 16, No 3 (2023): Notarius
Publisher : Program Studi Magister Kenotariatan, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v16i3.42412

Abstract

AbstractThe Customs for the Acquisition of Land and Building Rights (BPHTB) is a form of tax that is mandatory in accordance with the provisions of Law no. 21 of 1997 concerning Fees for Acquisition of Land and Building Rights jo. UU no. 20 of 2000 concerning Amendments to Law no. 21 of 1997. The law states that BPHTB must be submitted online. This study aims to find out and analyze the background and procedures for depositing BPHTB online. This research is doctrinal in nature with two approaches, namely statutory and conceptual approaches. The legal material used is literature which is then analyzed qualitatively. The results of the study indicate that the aspect behind the online BPHTB deposit is to make it easier for taxpayers to pay BPHTB obligations due to buying and selling transactions, inheritance and will grants. The steps for depositing BPHTB are done manually and online. The manual steps are to collect physical evidence.Keywords: tax; bphtb; electronicAbstrakBea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) adalah bentuk pajak yang bersifat wajib sesuai dengan ketetapan Undang-Undang No. 21 Tahun 1997 Tentang Bea Perolehan Hak Atas Tanah dan Bangunan jo. UU No. 20 Tahun 2000 Tentang Perubahan Atas UU No. 21 Tahun 1997. Dalam undang-undang tersebut disebutkan bahwa BPHTB harus disetorkan secara online. Penelitian ini bertujuan guna mengetahui dan menganalisa latar belakang dan tata cara untuk menyetorkan BPHTB secara online. Penelitian ini bersifat doktrinal dengan dua pendekatan, yaitu pendekatan perundang-undangan dan konseptual. Bahan hukum yang digunakan yaitu kepustakaan yang kemudian dianalisa secara kualitatif. Hasil penelitian menunjukkan bahwa aspek yang melatarbelakangi penyetoran BPHTB secara online adalah guna memudahkan wajib pajak dalam membayarkan kewajiban BPHTB sebab transaksi jual-beli, waris dan hibah wasiat. Tahapan dalam penyetoran BPHTB ini dilakukan secara manual dan online. Adapun tahapan secara manual ini untuk mengumpulkan bukti-bukti fisik. Kata kunci: pajak; bphtb; elektronik
Collection of Land & Building Rights Acquisition Fees (BPHTB) based on Transaction Price in Land & Building Sales-Purchases in Batang Regency Apri Yahya, Muhammad; Ispriyarso, Budi
Law Development Journal Vol 7, No 1 (2025): March 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.7.1.52-69

Abstract

Collection of Land and Building Acquisition Tax (BPHTB) is required to obtain land and building rights, it is mandatory to pay BPHTB tax. Therefore, a thesis was compiled with the title "Collection of Land and Building Acquisition Tax (BPHTB) Based on Transaction Prices in Land and Building Sales and Purchases in Batang Regency". The formulation of the research problem is, (1) How is the collection of BPHTB at the office of the Regional Financial, Revenue and Asset Management Agency (BPKPAD) of Batang Regency, (2) How is the alignment of the determination of the transaction price as the basis for determining the acquisition value of the tax object (NPOP) with the regulations and laws in the imposition of BPHTB, (3) What are the obstacles and solutions that occur in the implementation of tax collection (BPHTB) on the transaction price of land and building sales and purchases that have increased drastically in Batang Regency. The approach method used in this study is empirical juridical, with descriptive analytical research specifications. The data used are primary data and secondary data, primary data was obtained by interviewing the Head of the Sub-Division of Services and Determination of BPKPAD Batang Regency and secondary data was obtained by means of literature study. After all the data was obtained, it was then analyzed using qualitative methods. The results of the study for the collection of BPHTB taxes in Batang Regency used a self-assessment system which means that Taxpayers are required to calculate, calculate, pay themselves and report the taxes owed in accordance with tax laws and regulations, so that the determination of the amount of tax owed is entrusted to the Taxpayer. In the Regional Regulation of Batang Regency Number 8 of 2023 concerning Regional Taxes and Regional Retributions, it is stated that the basis for imposing BPHTB and Buildings is the transaction value. The obstacle in managing BPHTB is that there are still taxpayers who do not understand how to use BPHTB. And there are several implementing regulations that can be said to be less detailed so that they cause confusion, one of which is in terms of field verification, the BPKPAD also does not have a Regional Tax Determination Letter (SKPD) that is competent in assessing the value of Tax Objects owed by BPHTB. Keywords: Land and Building Acquisition Tax (BPHTB), Land Sale and Purchase,Transaction Price.
Transforming Tax Policy Towards Gender Equality: Strategies for Indonesia and Global Challenges Ispriyarso, Budi; Purwanti, Ani; Wibawa, Kadek Cahya Susila
Lentera Hukum Vol. 12 No. 1 (2025): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v12i1.52888

Abstract

Fiscal policy, especially in relation to state tax regulations, significantly influences gender disparity. This study aims to analyze and assess the issues at hand, ultimately formulating a design for tax reform that fosters gender equity. This research seeks to offer insights that could support the attainment of gender justice through the lens of tax policy in Indonesia. This study employs a qualitative research methodology utilizing a doctrinal research approach. Indonesia’s tax policies, despite undergoing various reforms, need to adequately consider gender-specific issues and the unique challenges that women encounter. The Indonesian G20 Presidency has highlighted the significance of Gender-Based Taxation (GBT) in addressing these disparities. Feminist tax policies may enhance family incomes and increase women’s workforce participation; however, they do not fully address the wider objectives of feminism. Tax policy reforms present numerous benefits compared to reforms in other legal areas, establishing it as an essential mechanism for advancing gender equality in Indonesia. Achieving equitable taxation requires the implementation of policies that are progressive and redistributive while also addressing gender issues. This includes the introduction of taxes on capital and wealth, alongside a reduction in reliance on consumption taxes. International frameworks such as CEDAW must be incorporated into fiscal policy to guarantee appropriate resource distribution aimed at addressing unpaid care work and enhancing investments in gender-responsive social services.KEYWORDS: Tax Reform, Tax Law, Gender Equality, CEDAW, Feminist Tax Policy.
Efforts To Prevent Criminal Acts Of Corruption By The Repbulic Of Indonesia Prosecutor Office Trough The Return Of State Financial Losess Reviewed From The Value Of Justice Pratiwi, Rizky Ika; Pujiyono; Budi Ispriyarso
Pandecta Research Law Journal Vol. 20 No. 1 (2025): June, 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v20i1.14714

Abstract

Corruption is a global challenge that crosses national borders and various sectors of development. This act of corruption is not only a threat to economic stability, but also becomes an obstacle in achieving sustainable development. The state has a responsibility to fulfill the rights to basic community needs in the context of public services. The Indonesian government, as mandated by the Constitution of the Republic of Indonesia regarding public services, has an obligation to build public trust in accordance with the demands and expectations of the community. This article discusses the problem of how the Prosecutor's Office attempts to recover state financial losses by perpetrators of criminal acts of corruption and the concept of recovering state financial losses based on the values ​​of welfare and justice. The method used in this writing is a normative research method. The results of this research are the efforts that can be taken by the Prosecutor's Office of the Republic of Indonesia to recover state financial losses caused by criminal acts of corruption, which can be started at the investigation stage. So that the implementation of a punishment based on the values ​​of welfare and justice will provide benefits to the state structure and improve the welfare of the Indonesian nation.
Aligning the Recognition-Subsidiarity Principle and Legal Liability in Vil-lage Financial Management in Indonesia Sukirno; Nabitatus Sa’adaha; Sinaga, Henry; Budi Ispriyarso
Journal of Sustainable Development Issues Vol. 2 No. 2 (2023): Journal of Sustainable Development Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The amount of revenue and expenditure realization of village government per year, which is quite significant, and the ongoing efforts of certain individuals to misuse village finances indicate the need for an effective and efficient legal concept of village financial accountability in Indonesia. This study yields two conclusions based on the normative juridical method using legal principles, legal systematics, vertical and horizontal synchronization levels, concrete legal regulations, the principle of subsidiarity recognition, and existing legal accountability models. First, the principle of subsidiarity recognition in the form of facilitation, emancipation, and consolidation should serve as the basis for village financial accountability in Indonesia. Second, the ideal concept of legal accountability in village financial management, which can foster sustainable development in Indonesian villages, is achieved through establishing and enforcing laws governing strict liability, vicarious liability, secondary liability, and collective liability, both administratively and criminally. It is recommended that there be a revision of the Village Law, which regulates the rights and obligations of each stakeholder in the village, to prevent potential incentives, pressures, motives, rationalizations, and opportunities in village finances, personal and/or joint responsibilities of each stakeholder in case of financial misconduct in the village, the principle of ultimum remedium in the event of financial misconduct in the village, and the imposition of administrative sanctions in the form of interest at the monthly interest rate in cases of financial misconduct in the village.
Pertanggungjawaban Notaris atas Perubahan Akta Perusahaan Tanpa Sepengetahuan Pihak Terkait Gani, Gunawan; Ispriyarso, Budi
Notarius Vol 18, No 3 (2025): Notarius
Publisher : Program Studi Magister Kenotariatan, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v18i3.62574

Abstract

ABSTRACTThe notary must comply with legal requirements in their duties, as violations can result in legal sanctions or dismissal. This study aims to clarify the notary's responsibilities from both civil and criminal law perspectives, and identify potential sanctions for negligence or abuse of authority in creating authentic deeds. The research uses a normative juridical approach. The results show that a notary is liable civilly, criminally, and ethically if they create a deed without the consent of relevant parties, causing the deed to lose its probative value. Negligence in creating authentic deeds may lead to criminal and ethical sanctions if the notary is found to have violated their duties.Keywords: Notary Responsibility; Deed Changes.ABSTRAKNotaris harus mematuhi syarat hukum dalam tugasnya, karena pelanggaran dapat mengakibatkan sanksi hukum atau pemberhentian tidak hormat. Tujuan penelitian ini memberikan penjelasan yang lebih jelas mengenai tanggung jawab notaris, baik dari perspektif hukum perdata maupun pidana, serta mengidentifikasi potensi sanksi hukum yang dapat dijatuhkan kepada notaris dalam kasus kelalaian atau penyalahgunaan wewenang dalam pembuatan akta otentik. metode penelitian yang digunakan adalah yiridis normatif. Hasil penelitian menunjukkan Notaris bertanggung jawab secara perdata, pidana, dan etika jika membuat akta tanpa persetujuan pihak terkait, yang mengakibatkan akta kehilangan kekuatan pembuktian. Kelalaian Notaris dalam pembuatan akta otentik dapat mengarah pada sanksi pidana dan etika jika terbukti melanggar kewajibannyaKata Kunci: Pertanggungjawaban Notaris; Perubahan Akta.
Feasibility Analysis Of Implementing Alternative Dispute Resolution In Tax Dispute Settlement In Indonesia Sa'adah, Nabitatus; Budi Ispriyarso; Susila Wibawa, Kadek Cahya; Susila Wibawa, Lery Kristofer Panjaitan; Susila Wibawa, Muhammad Ikhwanurrohiim Septenta
Pandecta Research Law Journal Vol. 19 No. 2 (2024): December, 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v19i2.9593

Abstract

The number of cases and the backlog of tax disputes in Indonesia underline the need to reform the dispute resolution system. To avoid prolonged dispute resolution and minimize the backlog, other dispute resolution areas, particularly civil disputes, recognize the non-litigation route known as Alternative Dispute Resolution (ADR). What are the opportunities for ADR in resolving tax disputes? ADR is less suitable for resolving tax disputes. This is due to the nature of tax disputes, which fall under public law, where the state's tax collection is based on norms established by law. If ADR is implemented, it may create opportunities for discretion on the part of tax officials, leading to the potential for abuse of authority.
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