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Rai Mantili
Fakultas Hukum Universitas Padjadjaran
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Aktual Justice

 1 
PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT Rai Mantili; Putu Eka Trisna Dewi
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.542

Abstract

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.
PRINSIP KEHATI-HATIAN DALAM PENYELENGGARAAN SISTEM ELEKTRONIK DALAM UPAYA PERLINDUNGAN DATA PRIBADI DI INDONESIA Rai Mantili; Putu Eka Trisna Dewi
Jurnal Aktual Justice Vol 5 No 2 (2020): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v5i2.549

Abstract

One of the aspects that must be of concern in electronic transaction activities is the aspect of personal data protection so that the personal data of service users is maintained. One of the principles that must be observed by Electronic System Operators in protecting personal data is the principle of prudence. This paper will examine the principles of prudence in the operation of electronic systems in efforts to protect personal data in Indonesia by using normative research methods. In general, it can be seen that the precautionary principle is not explicitly regulated in the formulation of laws and regulations related to Electronic Information and Transactions or Personal Data Protection, but the provisions of the articles therein contain provisions regarding the principle of prudence. The application of the precautionary principle is carried out with the active efforts of electronic system administrators as the party that manages the personal data of service users to ensure data confidentiality and the security of their electronic systems with all efforts to prevent the system from being compromised by third parties. The legal consequence is that if there is a leak of personal data, the electronic system operator is obliged to be responsible civilian by paying compensation on the basis of a lawsuit by the owner of the personal data who has experienced data leakage and / or material or immaterial loss
PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG (PKPU) TERKAIT PENYELESAIAN UTANG PIUTANG DALAM KEPAILITAN Rai Mantili; Putu Eka Trisna Dewi
Jurnal Aktual Justice Vol 6 No 1 (2021): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v6i1.618

Abstract

Kepailitan merupakan suatu proses dimana seorang debitur yang mempunyai kesulitan keuangan untuk membayar utangnya dinyatakan pailit oleh pengadilan, dalam hal ini pengadilan niaga, dikarenakan debitur tersebut tidak dapat membayar utangnya. Namun sebelum diputus pailit oleh pengadilan niaga debitur dapat melakukan upaya perdamaian dengan mengajukan Penundaan Kewajiban Pembayaran Utang (PKPU). Penelitian ini berjenis penelitian yuridis normatif dengan cara melakukan studi kepustakaan dan menelaah data sekunder. Namun tidak semua proses PKPU berjalan sesuai rencana dan berujung pada kepailitan. Jenis penelitian dalam tulisan ini adalah penelitian yuridis empiris. Dalam beberapa kasus kepailitan proses PKPU justru dapat membuka kesempatan bagi para kreditor yang beritikad buruk untuk mempailitkan debitor secara tidak langsung. Dalam PKPU kreditor memiliki kekuasaan yang besar dalam menentukan apakah debitor harus dinyatakan pailit oleh pengadilan
Co-Authors Agus Pratiwi Alya Hasna Yogasara Anindya Gupita Sari Anita Afriana Anita Afriana Anita Afriana Anita Afriana Artaji Artaji Atika Nabila Betty Rubiati Camalia, Tamarine Dinada Junia Rismantika Djanuardi Djanuardi Ema Rahmawati Etty Mulyati Hazar Kusmayanti Hazar Kusmayanti, Hazar Holyness Nurdin Singadimedja Holyness Singadimeja Kartikasari Kartikasari Lubis, Samantha Aulia Lubis, Samantha Aulia Nugraha, Janine Marieta Ajesha Nun Harrieti Nyulistiowati Suryanti Putu Eka Trisna Dewi Putu Eka Trisna Dewi sherly Ayuna Putri Susilowati Suparto Sutanto Sutanto