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Penerapan Peraturan Menteri Keuangan Nomor 184/PMK.03/2015 Tentang Pemeriksaan Terkait Pengajuan Restitusi Pajak (Studi : CV. AA) Ivan Jovi Hutauruk; Budiman Ginting; Sunarmi Sunarmi; Jelly Leviza
Jurnal Ilmiah Penegakan Hukum Vol 8, No 1 (2021): JURNAL ILMIAH PENEGAKAN HUKUM JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v8i1.4564

Abstract

Taxes are state revenues that have a very important role in supporting the country's economy, which is used in state financing for the purpose of community welfare. In general, tax restitution relates to the right of the taxpayer to get a refund of the tax paid. The term tax restitution is contained in Law No. 16 of 2009 concerning General Tax Provisions (UU KUP). The purpose of this study is to answer legal issues related to tax refunds related to the regulation of the Minister of Finance. The research method used is normative juridical. Research result. Legal protection of the rights of taxpayers as can be interpreted as an effort to protect taxpayers from arbitrary acts of government in the field of taxation and regulation of administrative procedures so that taxpayers can receive their rights Conformity with the implementation of Regulation of the Minister of Finance Number 184 / PMK.03 / 2015 concerning Governance Examination method by exercising the authority of the tax authorities
Legal Consequences of Opening Access to Financial Information of Customer Data for Tax Purposes Based on Indonesian Law Kristi Emelia Pasaribu; Budiman Ginting; Sunarmi Sunarmi; Mahmul Siregar
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.188

Abstract

The enactment of Law Number 9 of 2017 concerning Government Regulation in Lieu of Law Number 1 of 2017 concerning Access to Financial Information for Tax Purposes Being this law is the first step in tax reform to improve the taxpayer database and also transparency of the tax potential that exists in each taxpayer. This law is the commitment of the State of Indonesia to participate in the G20 international agreements in the field of taxation in order to realize the Automatic Exchange of Financial Account Information (AEOI) financial information exchange and is expected to help strengthen Indonesia's tax system towards a more modern direction and increase awareness of mandatory taxes in fulfilling their tax obligations. The research method is normative juridical, which is descriptive analytical with data collection techniques from library research. Data analysis was carried out using a qualitative normative method, where this research was classified as normative which was complemented by a comparison of secondary data research. From the results of the study, it is known that the legal consequences of opening access to financial information on customer data after the issuance of Law no. 9 of 2017 concerning Stipulation of Government Regulation in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Tax Purposes Being a law is for the tax party, namely the Directorate General of Taxes, that they no longer need to bother but can directly request data from the bank. Through this regulation, the Directorate General of Taxes of the Ministry of Finance has the flexibility to access financial information of customers who are taxpayers. Then, the legal consequences for banks are required to provide information to the Director General of Taxes, either through electronic/non-electronic or through other access and exchange of information. Banks or Financial Services Institutions that do not submit, do not carry out the procedures for this provision will have legal consequences for tax authorities, for banks and for customers
Kedudukan Dan Perlindungan Terhadap Tenaga Kerja Pada Perusahaan Anak Dalam Perusahaan Grup/Holding Company (Studi Pada PT. Pusri Medan) Melva Theresia Simamora; Budiman Ginting; Agusmidah Agusmidah; Mahmul Siregar
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 3 (2021): Oktober 2021 - Januari 2022
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i3.163

Abstract

The world of economy in Indonesia is growing, the number of business fields growing and competition between companies is increasing the need for broad thinking and not being fixated only on static conditions. Over time, Indonesia began to recognize holding companies which are the choice of many business in Indonesia. Holding companies are commonly held with the aim of holding economic control on a larger scale, eliminating competition or to ensure the stability of continuous supply of materials. This can be seen from the type of business of each company concerned, where the type of business is an interdependent vertical relationship between one and another company. The absence of legal regulations in the field of holding companies, the question arises what about the legal certainty of labor from a subsidiary company. Inadequate legal regulations regarding labor protection, especially in group companies, imply a legal vacuum in the world of labor protection. Based on the background of the problems regarding holding companies and labor aspects in the form of the holding companies that have been described, further and detailed research is needed. Where there is a legal vacuum on the protection of workers in holding companies. What laws and regulations and company policies are said to be sufficient and have protected the workers themselves in the business world in the form of holding companies.
Government Policy in Providing Income Tax Facilities to Investment Companies Based on Government Regulation (PP) No. 62 Year 2008 Puput Dini Lestari; Budiman Ginting; Mahmul Siregar
Journal of Law Science Vol. 4 No. 3 (2022): Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v4i3.2756

Abstract

Investment facilities are provided taking into account the level of economic competitiveness and state financial conditions and must be promotive compared to facilities provided by other countries. Investment will only increase if a conducive and healthy investment climate is created and Indonesia's competitiveness is increased as an investment destination. For this reason, the government needs to issue an important policy for the country in facing the global financial crisis that is happening today in the form of providing tax incentives, especially income taxes for investment activities, where the policy is expected to strengthen Indonesia's position in facing the global financial crisis. The formulation of the problem in this thesis is a study of income tax based on Law no. 36 of 2008, policies on tax facilities in investment in order to encourage the creation of a conducive national business climate and can accelerate the increase in investment, as well as provisions for income tax facilities based on Government Regulation (PP) no. 62 of 2008 and the effect of government policies on income tax facilities on the Indonesian economy. The research method used is a normative legal research method. The normative legal research method is a research conducted by collecting data through library research. The written sources or materials used in the writing of this thesis are books, newspapers, and internet searches. Changes in income tax provisions in Law no. 36 of 2008 especially in terms of reducing the income tax rate on taxable income aimed at creating a competitive investment climate in Indonesia. Policy on tax facilities in investment to encourage the creation of a conducive investment climate to strengthen the competitiveness of the national economy. Provision of income tax facilities for investment as regulated in Government Regulation no. 62 of 2008 can stimulate investment that can encourage quality economic growth by absorbing a lot of workers.
ANALISIS YURIDIS RESTRUKTURISASI PERUSAHAAN YANG MENGAKIBATKAN PEMUTUSAN HUBUNGAN KERJA SECARA SEPIHAK (Studi Putusan No : 260 K/Pdt.Sus-PHI/2014) Indah Chairani Saragih; Budiman Ginting; Sunarmi Sunarmi; Agusmidah Agusmidah
Jurnal Darma Agung Vol 30 No 2 (2022): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i2.2113

Abstract

Pemberhentian kerja suatu perusahaan di tulis dalam Undang-Undang Nomor 13 Tahun 2013 Tentang Ketenagakerjaan serta peraturan perundang-undangan. Maksud penelitian saya ialah untuk mengetahui pelaksanaan restrukturisasi perusahaan akibat Pemberhentian Kerja secara sepihak apakah menurut undang-undang sudah tepat atau belum terlaksana dengan baik, bagaimana pelaksanaan hukum dalam keputusan hakim atas perkara Putusan No : 260 K/Pdt.Sus-PHI/2014, bagaimana perlindungan hukum terhadap karyawan yang diberhentikan kerja oleh pengusaha. Adapun metode penelitian yang dipergunakan dalam tesis ini yaitu metode penelitian hukum normatif dengan pendekatan kasus dan sifat penelitiannya kepustakaan (Library Research). Analisis data yang dilakukan dengan metode analisis kualitatif dan komprehensif. Berdasarkan penelitian peraturan perundang-undangan yang berlaku adalah pelaksanaan pada Putusan No: 260 K/Pdt.Sus-PHI/2014 yang dibuat perusahaan mengalami banyak kegagalan usaha yang baik, baik itu dari luar maupun dalam karena restrukturisasi yang dibuat tidak sesuai apa yang dilakukan pengusaha kepada karyawan. Peristiwa ini didukung dengan hasil penelitian Putusan No : 260 K/Pdt.Sus-PHI/2014, prinsip-prinsip keadilan tidak berjalan dengan baik, dan perlindungan terhadap karyawan yang diberhentikan hubungan kerjanya dengan pengusaha kurang tanggap apa yang mereka terima kurang baik menurut peraturan undang-undang atau peraturan di perusahaan tersebut.
Facilities for Land Rights for Investment Activities in Indonesia Based on Law Number 25 of 2007 (Analysis of Constitutional Court Decision Number 21-22/Puu-V/2007) Bobby Kurniawan; Syafruddin Kalo; Budiman Ginting; Mahmul Siregar
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2003

Abstract

The need for developing countries for investment to move the wheels of their national economy is undeniable. The motive of foreign investors in investing is to seek profit. The provision of this facility is intended so that domestic investors and foreign investors want to invest in Indonesia. which is the problem with Law No. 25 of 2007 as a new investment law, is considered to provide benefits to foreign investors, especially in land rights facilities as stipulated in Article 22 of Law no. 25 of 2007, has resulted in losses for most Indonesian people. This study uses a normative juridical method. The results of the study show that as a legal consequence the acquisition of land rights (HGU, HGB and HP) as stipulated in Article 22 of Law no. 25 of 2007 must follow the applicable procedures based on the provisions for the acquisition and registration of land rights based on the provisions of Law no. 5 of 1960 concerning Basic Agrarian Regulations and their implementing regulations.
Optimalisasi Penerapan Penyanderaan (Gijzeling) sebagai Upaya Penegakan Hukum (Law Enforcement) dalam Penerimaan Pajak (Studi Kasus Pelaksanaan Penyanderaan Di Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I) Angreni Fajrin Dalimunthe; Budiman Ginting; Sunarmi; Utary Maharany Barus
Jurnal Ilmiah Penegakan Hukum Vol. 9 No. 2 (2022): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v9i2.8295

Abstract

This research focuses on Optimizing the Implementation of Hostage Taking (Gijzeling) as an Effort to Enforce Law in Tax Revenue (Case Study of Taxpayer Hostage Taking in Regional Office I of the Directorate General of Taxes, North Sumatra Province). The research method used in this study is normative legal research or doctrinal legal research. This research is descriptive with qualitative data analysis methods. The results of the study indicate that the hostage taking (Gijzeling) at the Regional Office I of the Directorate General of Taxes of North Sumatra Province has been carried out in accordance with statutory regulations, namely the Provision of Compensation in terms of Tax Collection by Warrant juncto Regulation of the Directorate General of Taxes Number PER-03/PJ/ 2018 concerning Amendment to the Decree of the Directorate General of Taxes Number KEP-218/PJ/2003 concerning Guidelines for Hostage Taking and Rehabilitation of the Reputation of Taxpayers Hostage. Tax bearers who have been taken as hostages have fully paid their tax debts which have resulted in increased tax revenues and coordination with related agencies so that hostage-taking (gijzeling) is an effort to enforce the law. in optimizing tax revenue can be implemented properly
Analisis Yuridis Terhadap Putusan Hakim Atas Debitur Yang Memohonkan Kepailitan Terhadap Dirinya Sendiri (Analisis Penetapan Pengadilan Niaga Medan Nomor 02/ Pdt.Sus-Pailit/ 2016/ PN.Mdn) Endame Suranta Ginting; Sunarmi Sunarmi; Budiman Ginting; Mahmul Siregar
Jurnal Pencerah Bangsa Vol 2, No 2 (2023): Januari - Juni
Publisher : Jurnal Pencerah Bangsa

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

Abstract

Hasil penelitian menunjukkan bahwa alasan debitur perorangan maupun badan hukum mengajukan kepailitan bagi dirinya sendiri (voluntary petition) adalah ketika debitur tersebut memiliki dua atau lebih kreditur dan tidak mampu lagi membayar utangnya yang telah jatuh tempo dan dapat ditagih serta terdapat permohonan baik dari debitur maupun krediturnya. Dalam Putusan Pengadilan 02/ Pdt.Sus-Pailit/ 2016/ PN.Medan kasus Gwe Tjoen alias Atman Wiratman (debitur) majelis hakim mengabulkan permohonandebitur tersebut untuk dapat dinyatakan pailit atas keinginannya sendiri(voluntary petition), serta istrinya menyetujui untuk pengajukan permohonan pailit. Hakim berlandaskan pada Pasal 2 Undang-Undang Kepailitan dan PKPU Nomor 37 Tahun 2004 dalam mengabulkan permohonan debitur untuk pailit pada kasus tersebut. Hukum tidak hanya berkaitan dengan isi hukum dan penerapannya, tetapi juga perilaku penegak hukumnya. Hakim selaku penegak hukum dapat memberikan kepastian hukum bagi debitur yang memohonkan kepailitan dan krediturnya. Bagi debitur yang memohonkan kepailitan bagi dirinya sendiri dinilai kurang dapat memberikan keadilan para krediturnya, karena lebih memihak pada debiturnya.
Pelanggaran Prinsip Fiduciary Duty oleh Direksi yang Rangkap Jabatan Prawira Kamila; Budiman Ginting; Dedi Harianto; T. Keizerina Devi Azwar
Locus Journal of Academic Literature Review Volume 2 Issue 3 - March 2023
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v2i3.142

Abstract

Fenomena rangkap jabatan direksi pada perseroan terbatas saat ini marak di Indonesia. Hal ini menimbulkan vested interest yang menjadi salah satu indikator pelanggaran prinsip fiduciary duty. Penelitian ini juga bertujuan untuk mengetahui korelasi antara fiduciary duty dan rangkap jabatan. Penelitian ini juga menggunakan metode penelitian yuridis normatif dan deskriptif analitis. Hasil penelitian disimpulkan bahwa kurangnya pengaturan mengenai rangkap jabatan menyebabkan tidak adanya batasan yang jelas mengenai mana yang dilarang dan mana yang diperbolehkan, karena hal ini dapat menyebabkan pelanggaran terhadap Prinsip Fiduciary Duty yang pada akhirnya akan merugikan kepentingan perseroan terbatas dan para pemegang saham. Fiduciary Duty ada antara direksi dan perseroan terbatas. Direksi menjalankan tugasnya dengan itikad baik, penuh tanggung jawab, dan untuk kepentingan perseroan. Mereka tidak boleh menyebabkan kerugian keuangan perusahaan. Jika hal tersebut terjadi, maka akan ada konsekuensi hukum seperti tuntutan dari pemegang saham untuk mendapatkan sanksi yang diatur dalam pasal 1365 KUH Perdata dan pasal 398 dan 399 KUHP. Penelitian ini menemukan bahwa tidak adanya kepastian hukum terhadap rangkap jabatan yang seolah-olah diperbolehkan namun dapat merugikan perusahaan. UUPT tahun 2007 telah mengatur bentuk pertanggungjawaban direksi dan perlindungan hukum bagi pemegang saham. Disarankan agar Fiduciary Duty dan rangkap jabatan diatur untuk mencegah kerugian keuangan perusahaan dan melindungi perusahaan dan pemegang sahamnya.
Pertanggungjawaban Hukum Para Pihak Dalam Kontrak Kerja Sama Operasional (KSO) Pada Pembangunan Tol Samboja-Palaran Kalimantan Timur Raymond Adytia Depari; Budiman Ginting; Mahmul Siregar; Detania Sukarja
Jurnal Pencerah Bangsa Vol 3, No 1 (2023): Juli - Desember
Publisher : Jurnal Pencerah Bangsa

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

Abstract

Legalitas keberadaan Kerjasama Operasi sebagai entitas yang dapat melakukan perbuatan hukum belum diatur secara rinci dalam peraturan perundang-undangan. Penelitian Kerjasama Operasi ini ditujukan untuk analisis lebih lanjut/dimaksudkan untuk menganalisis lebih dalam tentang kedudukan hukum Kerjasama Operasi dalam hukum Indonesia, hubungan/hubungan para pihak dalam Kerjasama Operasi, dan penyelesaian sengketa dalam perjanjian Kerjasama Operasi untuk Pembangunan Tol Samboja-Palaran di Kalimantan Timur. Penelitian ini menggunakan metode yuridis normatif deskriptif. Data sekunder menjadi data utama yang dikumpulkan dengan menggunakan teknik studi pustaka dan dianalisis dengan menggunakan metode analisis data kualitatif. Joint Operation dalam hukum Indonesia adalah suatu perjanjian innominate yang timbul dan berkembang dalam masyarakat. Perjanjian ini tunduk pada ketentuan Pasal 1319 KUHPerdata. Hubungan hukum para pihak dalam Kerjasama Operasi adalah sebagai rekanan. Perjanjian Kerjasama Operasi merupakan perjanjian pemerataan dengan unsur keadilan dan kewajaran.
Co-Authors Abd. Harris Abdul Harris Adelina Tarigan Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon Berliane, Aurelia BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Faradiba, Nona Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Julianti, Firginia Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lase, Intan Nurjannah Lubis, Mayang Sary Br Lumbantobing, Adianto M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi MAHMUL SIREGAR Mahmul Siregar Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Popon Rabia Adawia Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saidin, O. K Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi siahaan, hasan Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukaraja, Detania Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis