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Kerry Gershaneck
Senior Research in German-Southeast Asian Center of Excellence for Public Policy and Good Governance
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance Siti Rahma Novikasari; Duc Quang Ly; Kerry Gershaneck
BESTUUR Vol 9, No 1 (2021): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.21 KB) | DOI: 10.20961/bestuur.v9i1.49184

Abstract

The Special Region of Yogyakarta is a region with prominent Micro, Small, and Medium Enterprises (MSMEs) actors in Indonesia. This invites the important question of whether the implementation of the new MSMEs tax regulations in the region impacts the intensification of final income tax and tax compliance. This study aims to analyze the relationship between the amendments of the final income tax policy and the legal compliance of MSMEs taxpayers. This research uses a juridical and empirical approach. Empirical data was collected by interview and questionnaire to seven taxpayers, while juridical data was obtained by analyzing the Government Policy on taxation. This study shows that the reduction of the final income tax tariff from 1% to 0.5% and the existence of legal certainty regarding the taxation time frame implies a positive impact on taxpayer compliance. This is demonstrated by the fact that the number of taxpayers in 2019 increased by 15% when compared to 2017. However, tariff reduction is not the solution to the non-compliant taxpayer. The Regional Office of the Directorate General of Taxes still found the tax avoidance. It means the government needs to conduct a more cooperative approach to improve MSMEs taxpayer compliance. 
Legal Protection of Indigenous Community in Protected Forest Areas Based Forest City Mohammad Jamin; Abdul Kadir Jaelani; Duc Quang Ly; Kerry Gershaneck
BESTUUR Vol 10, No 2 (2022): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bestuur.v10i2.66090

Abstract

Indonesia has established regulations regarding the location of the National Capital. However, the important question is whether the Law is effective and whether the transfer of the National Capital has provided legal protection for indigenous peoples in the area designated as the National Capital. This study aims to analyze the protection of customary law communities in urban forest-based protected forest areas. This research is normative legal research, which uses secondary data with primary, secondary, and tertiary legal materials. The study results show that the state must finalize the Law on the State Capital, which also regulates the legal protection of Indigenous Peoples as a lex specialis provision. The Law on the State Capital must formulate norms that automatically guarantee the determination of the legal status of indigenous and tribal peoples.
Co-Authors Abdul Kadir Jaelani Duc Quang Ly Duc Quang Ly Mohammad Jamin Siti Rahma Novikasari