Articles
Penyelesaian Sengketa Pajak Perusahaan Modal Asing di Indonesia
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)
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The problem of disputes in foreign business practices that occur is among foreign investors as taxpayers on the one hand with the government or the Director General of Taxation as tax authorities or tax collectors on the other side. The problem in this research is how to solve the dispute of foreign capital companies in Indonesia. The problem approach in this research is the normative juridical approach that is approach by way of reviewing the rules related to the problem to be discussed. After data is collected and processed, then analyzed qualitatively. The result of the research shows that the completion of the objection process to the Director General of Taxes does not provide legal protection and justice to the taxpayer (PMA Company) because the process of the objection is the disputing party (DGT). While the appeal through the Tax Court is doubtful of its independence and objectivity because the judges in the Tax Court are from former officials of the Directorate General of Taxes of the Ministry of Finance and the administration, financial and human resources management in the Ministry of Finance. Meanwhile, the Review to the Supreme Court did not provide certainty of the settlement time.
ANALISIS TERHADAP KEBIJAKAN PENGAMPUNAN PAJAK DALAM INVESTASI Di INDONESIA
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 11, No 2 (2021): Volume 11 No.2 Maret
Publisher : Universitas Bandar Lampung (UBL)
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tax amnesty (tax amnesty) will be able to increase investment as expected by the government in an effort to increase economic growth, especially at this time the tax ratio shows a low number as evidence that there are still many taxpayers who do not / have not exercised their rights & obligations in accordance with laws and regulations. -invitation. The problem in this research is how the government policy in providing tax amnesty in investment in Indonesia. This study uses a normative juridical approach and an empirical approach. Data collection techniques are carried out by literature study and field studies. The data are then analyzed and discussed qualitatively. Based on the research results, regulatory inaccuracy, both in substance and in the form of legislation, will weaken the principle of legality, tax amnesty does not automatically increase state revenue, likewise tax amnesty does not automatically increase investment. Tax amnesty as an incentive needs policy support from other sectors so as to create the expected investment climate. Vertical and horizontal justice in tax imposition is insufficient when applied to tax amnesty. In tax amnesty, justice that brings benefits to society and the state should be emphasized.
Fungsi Pengawasan Komisi II DPRD di Bidang Pendidikan (Studi pada DPRD Kota Metro)
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)
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To achieve the successful implementation of the necessary education in Metro City Metro supervision by the City Council through the Commission II DPRD Metro. The problem in this research is, how to carry out the supervisory function carried out by the Commission II DPRD Metro in education?,. The approach used is normative and empirical. Data obtained from secondary and primary data, qualitative data analysis. The results showed the implementation of the supervisory function carried out by the Commission II DPRD Metro in the field of education is based on the duties, functions and powers attached to the Commission II DPRD Metro that includes preventive and repressive supervision. Suggestions submitted to members of Metro City Council to pay attention to the educational background of Commission II members.
PENGAMPUNAN PAJAK DALAM PERSPEKTIF KEADILAN
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)
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Tax amnesty will be able to increase investment as expected by the government in an effortto increase economic growth, moreover at this time the tax ratio shows a low number asproof that there are still many taxpayers who do not / have not implemented their rights andobligations in accordance with legislation -invitation. Tax amnesty in the form of tax debtexemption along with sanctions raises legal issues, how is the concept of tax amnesty inrelation to justice as an effort to develop tax law. This research was conducted with anormative juridical approach. Therefore the main data used is secondary data in the form oflaws and regulations. Data analysis was carried out qualitatively. Based on the results of thestudy, vertical and horizontal justice in tax imposition is not sufficient when applied in taxamnesty. In tax amnesty that is more highlighted is justice which brings benefits to societyand the state. The suggestion of using the tax amnesty model in the form of exemption fromthe obligation to pay tax debt that was previously not paid and the exemption from impositionof sanctions must be followed by strict law enforcement after forgiveness by prioritizingadministrative legal instruments.
ANALISIS IMPLEMENTASI PERATURAN PRESIDEN NOMOR 9 TAHUN 2016 TENTANG PERCEPATAN PELAKSANAAN KEBIJAKAN SATU PETA PADA TINGKAT KETELITIAN PETA SKALA 1 : 50.000 (Studi Pada Kantor Pertanahan Kabupaten Lampung Utara)
S. Endang Prasetyawati;
DESLAPANA DESLAPANA
KEADILAN PROGRESIF Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)
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Land conflicts that often occur are caused by misalignment in land administration. Land administration services have not supported the availability ofvalid and accurate data, for example an area is claimed to be a forest area, but empirical facts in the area have become settlements. This is where the importance of land administration, because good land administration will eliminate social inequalityin society. The problem in this research is how is the implementation of PresidentialRegulation Number 9 of 2016 concerning the Acceleration of the Implementation of theOne Map Policy at the Map Accuracy Level of 1: 50,000 Scale? What are the obstaclesin the implementation of Presidential Regulation Number 9 of 2016 concerning theAcceleration of the Implementation of the One Map Policy at the Level of MapAccuracy (Scale 1: 50,000 at the Land Office of North Lampung Regency)? Theresearch method used is a normative juridical approach and an empirical approach, thedata used are secondary data and primary data with qualitative analysis in order toobtain a correct and objective research result. The results of the research are theimplementation of Presidential Regulation Number 9 of 2016 concerning theAcceleration of the Implementation of the One Map Policy at the Level of MapAccuracy Scale 1: 50,000 At the Land Office of North Lampung Regency currently ithas been implemented but has not run optimally, Barriers to the implementation ofPresidential Regulation Number 9 of 2016 concerning Acceleration of One Map Policy Implementation at the Level of Map Accuracy Scale 1: 50,000 In North Lampung Regency, which is still not optimal counseling and socialization to the public about theOne Map Policy in North Lampung Regency. One Map in North Lampung Regency, Theauthor's suggestion is for the Land Office of North Lampung Regency in order toimprove coordination, synergy and cooperation with all relevant stakeholders so thatthe implementation of the One Map Policy in North Lampung Regency can be carriedout properly and maximally.
PENGATURAN KEPEMILIKAN SERTIFIKASI KOMPETENSI BAGI TENAGA KERJA PROFESIONAL
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)
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Professional workers who have competency certification at construction service companies are a must, bearing in mind that construction works are required to meet environmental and engineering management requirements in ensuring the orderly implementation of construction work. The problem in this research is how is the regulation regarding ownership of competency certification for professional workforce. This research uses a normative juridical approach and an empirical approach. The technique of data collection is done by literature study and field study. The data are then analyzed and discussed qualitatively. The results of this study indicate the Arrangement regarding ownership of competency certification for professional workers is contained in Article 70 of Law Number 2 of 2017 concerning Construction Services that every construction workforce working in the field of construction services is required to have a Work Competency Certificate. Technical arrangements are contained in the National Construction Services Development Agency Regulation No. 5 of 2017 concerning Certification and Registration of Experts which aims to realize an orderly implementation of certification and registration of Experts in accordance with the provisions stipulated by the LPJK. Suggestions in this study are companies engaged in construction services are advised to continue to improve competence to be more ready to compete.
IMPLEMENTASI PERATURAN DAERAH NOMOR 02 TAHUN 2011 TENTANG PAJAK AIR TANAH DI KOTA METRO
S. Endang Prasetyawati
KEADILAN PROGRESIF Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)
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Tax is a potential alternative as a source of state revenue, the tax sector is a veryappropriate choice, in addition to the relatively stable amount, it is also a reflection of theactive participation of the community in financing development. The problem in this researchis how the application of Metro City Regional Regulation Number 02 of 2011 concerningGroundwater Tax. The method used by the normative juridical approach and analysis iscarried out qualitatively. The results showed that the application of Metro City RegulationNumber 02 of 2011 concerning Groundwater Tax in Metro City is currently based on theimplementing regulations as outlined in Mayor Regulation Number 5 of 2011 concerning theimplementation of Metro City Regulation Number 02 of 2011 concerning Groundwater Tax,but in its application in the field has not been implemented optimally. As a suggestion, theMetro City Government should increase the socialization of Regional Regulations onGroundwater Tax in Metro City to the public, especially taxpayers, so that the public knowsthe existence of Regional Regulations, thereby increasing revenue from taxes, especiallyGroundwater Tax.
KEDUDUKAN PRODUK HUKUM DARI FUNGSI PENGATURAN MAHKAMAH AGUNG DALAM SISTEM PERUNDANG-UNDANGAN NASIONAL
S. Endang Prasetyawati
PRANATA HUKUM Vol 14 No 1 (2019): Januari
Publisher : Law Faculty of Universitas Bandar Lampung
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DOI: 10.36448/pranatahukum.v14i1.158
ABSTRAK Authority of the Supreme Court in Implementing the Functions of Post-Amendment Arrangements of the 1945 Constitution associated with the current national legislation system will be very meaningful to determine whether the legal products made by the Supreme Court have the power such as legal products made by legislators - other invitations. The problem examined is how is the legal product position from the Supreme Court's regulatory function in the national legislation system? To answer these problems, this study uses a normative juridical method with a legislative approach. Sources of data are generated from the study of laws and regulations, decisions of the Supreme Court, Supreme Court regulations, Supreme Court circular letters and related research literature. The resulting data is qualitative data. The data is processed, analyzed, and presented with analytical descriptive methods. Based on the results of the study, it can be explained that the legal product position of the Supreme Court's regulatory function in the national legislation system consists of the position of the Supreme Court Regulation as a statutory regulation, and the position of the Supreme Court Circular as a policy regulation. The advice given is that in the implementation of the Supreme Court's regulatory functions it needs to be limited so that no arbitrary acts or acts of abuse of authority occur.
Implementasi Pasal 3 Peraturan Daerah Kota Metro Nomor 02 Tahun 2012 Tentang Pajak Daerah
S. Endang Prasetyawati
PRANATA HUKUM Vol 13 No 1 (2018): Januari
Publisher : Law Faculty of Universitas Bandar Lampung
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DOI: 10.36448/pranatahukum.v13i1.179
Dalam rangka meningkatkan Pendapatan Asli Daerah Kota Metro. Salah satu perangkat daerah yang memiliki kewenangan dalam melaksanakan Peraturan Daerah adalah Badan Pendapatan Daerah Kota Metro. Permasalahan penelitian adalah bagaimana implementasi Pasal 3 Peraturan Daerah Kota Metro Nomor 02 Tahun 2012 tentang Pajak Daerah Pendekatan masalah pada penelitian ini adalah pendekatan yuridis normatif dan empiris. Pengumpulan data dengan studi pustaka dan studi lapangan dan data dianalisis secara kualitatif. Hasil penelitian ini menunjukkan bahwa implementasi Pasal 3 Peraturan Daerah Kota Metro Nomor 02 Tahun 2012 tentang Pajak Daerah dilaksanakan oleh Badan Pendapatan Daerah dengan cara memperluas tax-base pajak hotel dan melakukan sistem penarikan pajak door to door, yaitu dengan melakukan penagihan dengan mendatangi wajib pajak hotel secara langsung, melakukan reidentifikasi mandat organisasi dan melaksanakan pemungutan pajak hotel sesuai Standar Operasional Prosedur melalui program intensifikasi dan ekstensifikasi pajak. Saran untuk meningkatkan pajak hotel yaitu memperluas tax-base pajak hotel dengan cara melakukan pendataan kembali objek pajak hotel yang telah ada, meningkatkan motivasi pegawai dengan cara memberikan imbalan kepada pegawai yang berprestasi.
Fungsi Notaris Pejabat Pembuat Akta Tanah dalam Pelaksanaan Perjanjian Kredit Perbankan
S. Endang Prasetyawati
PRANATA HUKUM Vol 11 No 1 (2016): Januari
Publisher : Law Faculty of Universitas Bandar Lampung
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DOI: 10.36448/pranatahukum.v11i1.194
Notary services, is needed in deed bank credit agreements involving the customer and the bank, in order to ensure the correctness of the contents were poured into the bank credit agreement, to publicly truth is not in doubt. The research problem is how the functions of Notary or Land Deed Officer in the implementation of the bank credit agreement and how the force of law deed of bank credit agreement made by the Notary or Land Deed Officer. The research method in juridical normative and empirical is used primary and secondary data, and data analysis with qualitative analysis. The survey results revealed that the function of Notary / Land Deed Officer in Implementing Credit Agreement is a deed in accordance Orders of the bank where such orders have been agreed by the debtor (authentic deed). In addition, the notary as a person (figure) descriptive captions reliable, whose signatures and capnya guarantees and compelling evidence. Banks should do the legalization Notary if there is a loan agreement made in the form at the bottom of the hand.