Garuda - Garba Rujukan Digital

Penyelesaian Sengketa Pajak melalui Keberatan dan Banding Khalimi Khalimi
Jurnal Penelitian Hukum Legalitas Vol 11, No 1 (2017)
Publisher : Universitas Jayabaya

The purpose of this study is to identify the possibility of the parties to the dispute in an effort to win the tax dispute case. Analysis of the parties to the dispute in winning the tax dispute case is expected to identify the taxpayer. This study uses juridical normative research with the approach of this research law to examine efforts to resolve tax disputes in Indonesia. The results of this study found that an alternative tax dispute resolution is needed to resolve the above problems, such as mediation of tax disputes conducted by an independent party. Therefore, the researcher suggests that it is necessary to create a Tax Dispute Resolution and Mediation Institution which is a non-ministerial government agency whose duty is to handle complaints and be an independent mediator of the tax dispute between the taxpayer and the Directorate General of Taxes.

Perlindungan Hukum Bagi Pekerja Yang Menolak Mutasi Berakhir Dengan Pemutusan Hubungan Kerja Fajariyono Fajariyono; Mariono Mariono; Khalimi Khalimi
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 5 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i4.27008

Secara deduktif dimulai analisa terhadap pasal Pembahasan mengenai perlindungan hukum bagi pekerja yang menolak mutasi berakhir dengan pemutusan hubungan kerja. Metode pendekatan yang dipergunakan dalam penelitian hukum ini adalah metode pendekatan yuridis normatif yang didukung dengan yuridis empiris dengan merinci uraianya itu suatu penelitian yang pasal dalam peraturan perundang-undangan yang mengatur terhadap permasalahan Bagaimana perlindungan hukum dalam pemutusan hubungan kerja karena pekerja/buruh menolak mutasi hasil penelitian tindakan pemutusan hubungan kerja karena pekerja menolak mutasi harus terlebih dahulu memastikan apakah mutasi tersebut bertentangan dengan Undang-Undang no. 13 tahun 2003 tentang Ketenagakerjaan, Peraturan Perusahaan/Perjanjian Kerja dan/atau Perjanjian Kerja Bersama atau tidak. Kedua, perlindungan hukum Pekerja dalam Pemutusan Hubungan Kerja karena menolak mutasi tidak diatur secara tegas dalam Undang-Undang no. 13 tahun 2003 tentang Ketenaga kerjaan, namun dapat diatur secara otonom dalam Peraturan Perusahaan/Perjanjian Kerja dan/atau dalam Perjanjian Kerja Bersama dengan tetap memperhatikan prinsip kesepakatan atau musyawarah untuk mufakat sebagaimana yang terkandung dalam hubungan kerja yang terjadi antara Pengusaha dan Pekerja. Kata Kunci: Perlindungan Hukum, PemutusanHubunganKerja, Mutasi. ABSTRACTDiscussions on legal protection for workers who refuse transfers end in termination of employment. The approach method used in this legal research is a normative juridical approach which is supported by empirical juridical by detailing the description, namely a deductive research that begins with an analysis of the articles in the laws and regulations governing the problem of How is legal protection in termination of employment due to workers/labourers rejecting mutations resulting from research on termination of employment because workers refusing mutations must first confirm whether the transfer is contrary to Law no. 13 of 2003 concerning Employment, Company Regulations/Employment Agreements and/or Collective Labor Agreements or not. Second, the legal protection of Workers in Termination of Employment for refusing to transfer is not explicitly regulated in Law no. 13 of 2003 concerning Employment, but can be regulated autonomously in Company Regulations/Work Agreements and/or in Collective Labor Agreements while still taking into account the principle of agreement or deliberation for consensus as contained in the working relationship that occurs between Employers and Workers. Keywords: Legal Protection, Termination of Employment, Mutation.

Kepastian Hukum Penerapan Pajak Air Permukaan (PAP) Di Pemerintahan Daerah Sumatera Utara Tuti Sukmawati; Khalimi Khalimi; Sartono Sartono
JOURNAL of LEGAL RESEARCH Vol 4, No 2 (2022)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v4i2.26739

The Surface Water Tax (PAP) is one source of regional income. There are disputes and uncertainties that occur at PT. Indonesia Asahan Aluminum or PT. INALUM which has a different perception/understanding in determining the basic water price and the difference in determining the basic water price compared to other similar companies, causing legal uncertainty. The research method used is a normative juridical method, namely library law research that emphasizes secondary data research. The research approach used is a case study of the decision no. PUT-105234.06/2015/PP/M.IIA 2018. This research was conducted to examine how clear legal certainty is in the PT. INALUM and the Regional Government of North Sumatra Province. Based on research on legal certainty, the Regulation of the Governor of North Sumatra Number 24 of 2011 is not clear, causing problems with different calculations, so it is recommended to immediately follow up on the study conducted by BPKP regarding the surface water tax rate for electricity generation for its own purposes.

Kepastian Hukum Program Pengungkapan Sukarela Wajib Pajak Atas Surat Keterangan Batal Demi Hukum Adi Rohman Fajar; Khalimi Khalimi; Hedwig Adianto Mau
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 4 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i4.27275

The importance of taxes for the survival of the state makes the government must continuously strive to increase public participation, namely paying taxes by increasing awareness and tax compliance. In Indonesia, there are three types of tax collection systems, the first is the Self Assessment System in which taxpayers are given the trust to calculate, deposit and report their own tax payable; the second is the Official Assessment System where the government is given the authority to determine the amount of tax owed by the taxpayer and while the Withholding Assessment System is the amount of tax calculated by a third party who is not a taxpayer and is not a tax officer/fiscus. In this paper the authors use descriptive qualitative methods, the results of the research in this paper are where the Government gives confidence to the self-assessment system taxpayers to calculate their own taxes payable and regarding the legal certainty of the taxpayer's voluntary disclosure program on affidavits null and void in Indonesia.Keywords: Taxpayer; Legal certainty; Letter of Statement AbstrakPentingnya pajak bagi kelangsungan negara membuat pemerintah harus terus menerus berupaya meningkatkan peran serta masyarakat yaitu membayar pajak dengan meningkatkan kesadaran dan kepatuhan perpajakannya. Di Indonesia berlaku tiga jenis sistem pemungutan pajak yang pertama adalah Self Assessment System yang dimana wajib pajak diberikan kepercayaan untuk menghitung, menyetor dan melaporkan sendiri pajak terutangnya; kedua adalah Official Assessment System dimana pemerintah diberikan wewenang untuk menentukan besarnya pajak yang terutang oleh wajib pajak dan sementara Withholding Assessment System adalah besarnya pajak dihitung oleh pihak ketiga yang bukan wajib pajak dan bukan juga aparat pajak/fiskus. Dalam penulisan ini penulis menggunakan metode kualitatif deskriptif, hasil penelitian pada tulisan ini adalah dimana Pemerintah memberikan kepercayaan kepada wajib pajak Self Assessment System untuk menghitung sendiri pajak terhutang dan mengenai kepastian hukum program pengungkapan sukarela wajib pajak atas surat keterangan batal demi hukum di Indonesia.Kata Kunci: Wajib Pajak; Kepastian Hukum; Surat Keterangan

KEPASTIAN HUKUM ATAS PEMOTONGAN PAJAK OLEH WAJIB PAJAK DALAM NEGERI TERHADAP WAJIB PAJAK LUAR NEGERI Ali Hakim; Khalimi Khalimi
Jurnal Ilmiah Global Education Vol. 3 No. 2 (2022): JURNAL ILMIAH GLOBAL EDUCATION, Volume 3 Nomor 2, Desember 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v3i2.351

The purposes of this study are to analyze and understand legal remedies that can be taken by WPDN in obtaining legal certainty regarding their obligation to make withholding tax on their income to WPLN as well as to analyze and understand legal certainty for WPDN in carrying out the obligation to withhold tax on income to WPLN based on regulations. applicable taxation. The method used in this author is normative juridical research supported by a statute approach, a conceptual approach, and a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal materials is obtained through studies or studies of laws and literature research as well as Court decisions and Supreme Court decisions which researchers analyze in a systematic way. The results of this study indicate that the application of the Double Tax Avoidance Agreement (P3B) is caused by administrative problems that create legal uncertainty that is not in accordance with the purpose of the law (tax treaty). PT. Westcon Internasional Indonesia has fulfilled the tax administration requirements, namely the principle of source, nationality, and domicile principles in accordance with the basic tax law.

KEPASTIAN HUKUM BAGI WAJIB PAJAK YANG MENGIKUTI TAX AMNESTY JILID II MELALUI PENGUNGKAPAN HARTA SECARA SUKARELA Muhammad Hidayat Sumarna; Khalimi Khalimi
Jurnal Ilmiah Global Education Vol. 3 No. 2 (2022): JURNAL ILMIAH GLOBAL EDUCATION, Volume 3 Nomor 2, Desember 2022
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v3i2.352

This study aims to discuss how the position of the Notice of Disclosure of Assets and the legal certainty of the certificate of disclosure of net assets which is the cause of the dispute between the Taxpayer and the Director General of Taxes, by using the theory of awareness of the taxpayer and the theory of legal certainty. The method used by this writer is normative juridical research which is supported by a statute approach, a conceptual approach, a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal material is obtained through studies or reviewing legislation and library research as well as decisions of the Tax Court and Decisions of the Supreme Court which the researchers then analyze by means of systematic interpretation. The results of this study indicate that the examination of extensification and intensification will eventually lead to a tax assessment letter, namely a letter stating that there is a shortage of the amount of tax debt that must be paid and even an investigation can also occur on the taxpayer. Guided by Article 12 paragraph (2) and paragraph (3) of the KUP Law stipulates that the amount of tax payable according to the notification letter submitted by the taxpayer is the amount of tax payable in accordance with the provisions of the tax laws and regulations and the Director General of Taxes determines the amount of tax to be paid. payable if the Director General of Taxes obtains evidence that the amount of tax payable according to the Tax Return is incorrect.

Analisis Efektivitas Hukum Dalam Kebijakan Pengawasan Di Bidang Kepabeanan Dan Cukai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean C Jayapura Edy Susanto; Ramlani Lina Sinaulan; Khalimi Khalimi
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.3003

Based on the Law Number 17 of 2006 concerning Amendments to the Law Number 10 of 1995 concerning Customs, the implementation of customs and excise taxation activities adheres to a self-assessment system. Thus, there is a need for a balance related to the supervision of the implementation of the law. The supervision referred to is all supervisory activities in the customs and excise sector as regulated in the Regulation of the General Directorate of Customs and Excise Number P-17/BC/2020 concerning Procedures for Supervision in the Customs and Excise Sector. The objective of this study was to find out and analyze the implementation of supervision based on the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 and the effectiveness of the law in implementing this policy at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022. The method applied in this research was normative-empirical law with a statute approach and a case approach. The techniques used for collecting legal materials were a bibliography study, a document study, and a file or record study. Then, the technique of analyzing legal materials utilizing the interpretation of legal materials that had been processed. The results of the study showed that the implementation of customs and excise supervision has been following with the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 with KPI achievement results ranging from 75% to 100% of the targets set from 2020 to 2022. Then, the legal effectiveness in supervision in the sector of customs and excise at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022, being reviewed from the five indicators, was still not optimal, because there were still several obstacles in each of these indicators..

Analisis Efektivitas Hukum dalam Kebijakan Pengawasan di Bidang Kepabeanan dan Cukai pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Jayapura Edy Susanto; Ramlani Lina Sinaulan; Khalimi Khalimi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.3005

Based on the Law Number 17 of 2006 concerning Amendments to the Law Number 10 of 1995 concerning Customs, the implementation of customs and excise taxation activities adheres to a self-assessment system. Thus, there is a need for a balance related to the supervision of the implementation of the law. The supervision referred to is all supervisory activities in the customs and excise sector as regulated in the Regulation of the General Directorate of Customs and Excise Number P-17/BC/2020 concerning Procedures for Supervision in the Customs and Excise Sector. The objective of this study was to find out and analyze the implementation of supervision based on the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 and the effectiveness of the law in implementing this policy at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022. The method applied in this research was normative-empirical law with a statute approach and a case approach. The techniques used for collecting legal materials were a bibliography study, a document study, and a file or record study. Then, the technique of analyzing legal materials utilizing the interpretation of legal materials that had been processed. The results of the study showed that the implementation of customs and excise supervision has been following with the Regulation of the General Director of Customs and Excise Number P-17/BC/2020 with KPI achievement results ranging from 75% to 100% of the targets set from 2020 to 2022. Then, the legal effectiveness in supervision in the sector of customs and excise at the Customs and Excise Service Office of Customs and Excise of the Middle Type C Customs Jayapura from 2020 to 2022, being reviewed from the five indicators, was still not optimal, because there were still several obstacles in each of these indicators.

KEDUDUKAN KREDITOR SEPARATIS PADA PIUTANG JAMINAN KEBENDAAN TERHADAP PROSES PKPU Kiki Nasir Hadi; Khalimi; Mohamad Ismed
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2861

Kepailitan merupakan sita umum atas semua kekayaan debitor Pailit yang pengurusan dan pemberesannya dilakukan oleh kurator di bawah pengawasan Hakim Pengawas se-bagaimana diatur dalam Undang-Undang Nomor 34 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang. Kreditor separatis mempunyai hak eksekusi (parate eksekusi) untuk mengeksekusi haknya seolah-olah tidak terjadi kepailitan. Pasal 55 Ayat (1) berbunyi: Dengan tetap memperhatikan ketentuan sebagaimana dimaksud dalam Pasal 56, Pasal 57, dan Pasal 58, setiap Kreditor pemegang gadai, jaminan fidusia, hak tanggungan, hipotek, atau hak agunan atas kebendaan lainnya, dapat mengeksekusi haknya seolah-olah tidak terjadi kepailitan. Intensivitas permasalahan dalam penelitian ini adalah Bagaimana kedudukan hak kreditor separatis terhadap jaminan kebendaan pada PKPU, Metode yang digunakan dalam Penelitian ini adalah penelitian hukum normatif. Dari hasil penelitian didapatkan bahwa adanya ketentuan Pasal 56 ayat 1 dan Pasal 59 ayat 1 mengakibatkan kreditor separatis kehilangan kedudukan dan haknya sebagai kreditor separatis yang mengakibatkan berubah kedudukannya sebagai kreditor konkuren yang tidak mempunyai hak preferen dan hak eksekusi atas hak jaminan kebendaannya. Didalam kepailitan kreditor separatis mendapat posisi pertama dalam pelunasan piutang terhadap benda dibebankan hak jaminan, setelahnya tagihan kreditor preferan lalu tagihan kreditor konkuren. Alasan mengapa kedudukan kreditor separatis lebih tinggi daripada pemegang kreditor preferen adalah karena pada asasnya kehendak dari para pihak lebih diutamakan.

ASPEK HUKUM PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG DALAM MASA PANDEMI COVID-19 Rizki Rismawan; Khalimi; Mohamad Ismed
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2862

Hadirnya pandemi Covid-19 pada perkembangan perekonomian secara global membawa pengaruh tidak hanya terhadap dunia ekonomi dan investasi, namun juga berkorelasi terhadap aspek perkembangan hukum terutama hukum ekonomi bisnis. Kewajiban membayar hutang, dapat dimohonkan pailit yang pada umumnya akan mengakibatkan terhentinya kegiatan usaha. Salah satu bidang hukum ekonomi bisnis yang turut mengalami perubahan sebagai upaya untuk mengakomodir perkembangan praktek transaksi bisnis modern adalah hukum kepailitan. enelitian ini adalah penelitian hukum yuridis normatif, dengan pendekatan filosofis dan pendekatan konseptual. Temuan penelitian ini adalah bahwa titik penghubung antara PKPU dan kepailitan menjadi solusi namun mengandung potensi jebakan yang dapat berakibat fatal bagi debitur. Restrukturisasi kredit atau pembiayaan memiliki risiko rendah bagi debitur, sedang PKPU lebih baik diposisikan sebagai pilihan terakhir. Mengkaji upaya preventif yang dilakukan oleh Debitur pada Perusahaan Pailit untuk meredam kepailitan yang disebabkan Covid 19 dan solusi untuk melindungi pihak debitur dalam perusahaan yang mengalami pailit. Oleh karena itu, debitur harus cermat dalam memilih pola penyelesaian utang yang memiliki risiko paling kecil.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search