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Provision of Elimination of Tax Administrative Sanctions in Indonesia on 2008 and 2015 Case: Establishment of Tax Law Anggia, Putri
JILS (Journal of Indonesian Legal Studies) Vol 1 No 1 (2016): The Establishment of Indonesian Legal Concept
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.196 KB) | DOI: 10.15294/jils.v1i01.16570

Abstract

Elimination of administrative sanctions or Sunset Policy on 2008 intended to achieve the target of tax revenue and to strengthen the data base by providing incentives in the form of taxation, was not done due diligence measures. Removal of administrative sanctions in 2015 was motivated by the goal of achieving the target of tax revenue and more specific purpose, namely as a continuation next year, the year of law enforcement. Removal of Administrative Sanction was not in accordance with the theory of devotion. Implementation of the elimination of administrative sanction give leeway to the taxpayer to foster a sense of obligation to pay taxes, so it tends to keep the runway taxation in the theory of filial piety.
Pengembangan Desa Mitra (PPDM) Melalui Pembentukan Kelembagaan dan Penguatan Skill Mediasi Penyelesaian Sengketa Tanah Desa Wates Sunarno, Sunarno; Anggia, Putri
Community Empowerment Vol 6 No 4 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.781 KB) | DOI: 10.31603/ce.4574

Abstract

Karakter tanah dalam kehidupan manusia akan semakin menjadi episentrum kompleks sengketa kemanusiaan seiring dengan kompleksnya kepentingan kemanusiaan di atasnya. Sementara itu, kesadaran masyarakat dan keterampilannya tidak tumbuh seiring dengan itu. Oleh karena itu, pengabdian PPDM berusaha untuk menjawab permasalahan berupa tuntutan peningkatan kapasitas untuk menyelesaikan sengketa. Metode yang digunakan berupa: 1) workshop untuk memperkuat pemahaman makna tanah dan faktor fundamental adanya sengketa; 2) pelatihan untuk meningkatkan skill penyelesaian sengketa melalui ADR; dan 3) FGD multi stakeholder untuk pengembangan sistem kerja kelembagaan penyelesaian sengketa tanah. Kegiatan pengabdian ini mengungkapkan bahwa kemampuan penyelesaian sengketa yang timbul telah meningkat, utamanya dengan upaya damai dan harmonis di tingkat masyarakat. Penguatan kelembagaan mediasi di Desa Wates beserta norma dan standar serta kode etik penyelesaian sengketa menjadi tumpuan untuk terwujudnya sistem pencegahan dan penanggulangan penyelesaian sengketa.
Provision of Elimination of Tax Administrative Sanctions in Indonesia on 2008 and 2015 Case: Establishment of Tax Law Anggia, Putri
JILS (Journal of Indonesian Legal Studies) Vol 1 No 1 (2016): The Establishment of Indonesian Legal Concept
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jils.v1i01.16570

Abstract

Elimination of administrative sanctions or Sunset Policy on 2008 intended to achieve the target of tax revenue and to strengthen the data base by providing incentives in the form of taxation, was not done due diligence measures. Removal of administrative sanctions in 2015 was motivated by the goal of achieving the target of tax revenue and more specific purpose, namely as a continuation next year, the year of law enforcement. Removal of Administrative Sanction was not in accordance with the theory of devotion. Implementation of the elimination of administrative sanction give leeway to the taxpayer to foster a sense of obligation to pay taxes, so it tends to keep the runway taxation in the theory of filial piety.
ACHIEVING OF INCOME TAX WITH AWARENESS OF TAXATION IN INDONESIA'S TAX LAW SYSTEM Putri Anggia
Yustisia Vol 8, No 2: August 2019
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v8i2.26136

Abstract

The journey of Indonesian taxation is full of dynamics in order to get the State's revenue target as the main source of the country's economy. Furthermore fulfillment of the country's income depends on ongoing policies. However Indonesian people does not  found a point that the obligation to pay taxes is a form of voluntary awareness as citizens. This was captured by the Government as one of the points that must be observed and acted upon. The Minister of Finance Decree Number 36 / KMK.01 / 2014 concerning the Blueprint of the Ministry of Finance's Transformation Program for 2014-2025 provides space to take several steps in an effort to increase understanding of tax awareness through education. This study aims to examine in depth about tax education in the tax law system in Indonesia. The methodology used in this study is literature study that the data collection techniques, and library research aim to examine primary legal materials, secondary legal materials, and tertiary legal materials. The library materials are summarized and analyzed. This research found an assertive concept that was applied massively, consistently, and could be accepted by every society in order to succeed the goal of achieving tax awareness. It is tax compliance.
PEMBERDAYAAN MASYARAKAT MELALUI KESADARAN HUKUM FUNGSI ADMINISTRASI, FUNGSI PENATAGUNAAN TANAH DI DUSUN BALONG DAN DUSUN PETUNG DESA WATES, KECAMATAN DUKUN, KABUPATEN MAGELANG, JAWA TENGAH Sunarno Sunarno; Putri Anggia; Nanda Nanda
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 1. Kebijakan Publik Pengembangan Usaha Mikro, Kecil dan Menengah dan Industri Kreatif
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1138.428 KB) | DOI: 10.18196/ppm.31.149

Abstract

Kesadaran hukum masyarakat akan penggunaan tanah untuk berbagai sektor secara benar akan memengaruhi capaian kesejahteraan ekonomi disamping mendapatkan tertib administrasi. Namun kenyataannya tingkat kesadaran hukum masyarakat masih di bawah rata rata dan belum tertib sehingga antara satu kelompok kepentingan dengan kelompok lain tidak berjalan secara harmonis. Contoh nyata adalah penggunaan tanah untuk perikanan satu sisi dan di sisi lain kelompok tertentu masih bertahan untuk kepentingan pertanian dan perkebunan sehingga timbul disharmoni mengenai penggunaan air. Oleh karena itu pengabdian KKNPPM ini bermitra dengan Kelompok kelompok Masyarakat Dusun Petung Desa Wates untuk menjawab permasalahan berupa tuntutan peningkatan kesadaran hukum tentang penggunaan tanah yang baik dan haromnis berupa: 1. memperkuat pemahaman artinya pentingnya penggunaan tanah yang baik menurut peraturan perundang-undangan agraria; 2. Memberikan kesepahaman antar kelompok masyarakat dalam penggunaan tanah dalam sektor yang berbeda dengan menuangkan kesepahaman dalam peraturan dusun yang memuat ketentuan ketentuan harmonisasi berbagai kelompok masyarakat dalam penggunaan tanah, hasil akhir dari pengabdian ini adalah diterapkan iptek di dusun mitra oleh kelompok perikanan, petani padi, petani salak di Dusun Petung. Target luaran dari program ini adalah publikasi dijurnal akreditasi dan mencetak buku saku penyelesaian sengketa Pemberdayaan masyarakat, Kesadaran hukum, fungsi Administrasi, fungsi penatagunaan tanah Win win solution.
The Influence of International Tax Policy on the Indonesian Tax Law Putri Anggia
Yuridika Vol. 35 No. 2 (2020): Volume 35 No 2 May 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.588 KB) | DOI: 10.20473/ydk.v35i2.16873

Abstract

By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process around the banking area changed. Moreover as the customer bank are affected. The registration for the customer bank have been starting since 2018. By the earlier 2019, the progress of the administration needed to be checked and to be evaluated. This paper tries to discuss this issue based on the academic point of view. Data were obtained through library research. The library research was done by documentary study by collecting and analyzing selected laws and regulations, books, articles, journals and other documents which were relevant to the research. All datas were analyzed qualitavely. The implication of this research brings up a new idea about the theory of bank secrets. Initially, it is consisted of two theories, namely are absolute and relative. Despite of the two, there is a big affect in theory and academic knowledge about the validation of the agreement Indonesia government.
Regulating Indonesian Tax Consultant Profession: Is it Necessary? Nasrullah Nasrullah; Putri Anggia
Varia Justicia Vol 16 No 2 (2020): Vol 16 No 2 (2020)
Publisher : Fakultas Hukum Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/variajusticia.v16i2.3740

Abstract

The decision of the Constitutional Court of the Republic of Indonesia (MK RI) Number 63 / PUU-XV / 2017 encourages the formation of laws and regulations regarding tax consultants. However, when viewed in the minister of finance regulation, the tax consultant profession is not implicitly accommodated. This study analyzes the Tax Consultant profession's position in the Indonesian legal system and the future direction after the Constitutional Court Decision Number 63 / PUU-XV / 2017. This research was conducted through a combination of a normative and empiric juridical method. Interviews were conducted with the Directorate General of Taxes at the Ministry of Finance of the Republic of Indonesia and a professional tax consultant to strengthen the arguments. The analysis was carried out in a descriptive qualitative manner. The results showed that the regulation of the tax consultant profession is generally regulated in law. However, this provision does not provide a comprehensive and appropriate legal framework to organize a professional and independent tax consultant. For this reason, in order to provide legal certainty for Tax Consultants and Taxpayers, it is necessary to have a specific law regulating tax consultants in Indonesia. The Tax Consultant Law can serve as a legal umbrella for professional tax work. The government must comprehensively regulate, among others, the rights and obligations of a tax consultant, the scope of duties and powers of a tax consultant, as well as the establishment of a tax consultant organization
Analisis Tindak Tutur Roasting Anies Baswedan dalam Acara Lapor Pak! Di Trans7 : Kajian Pragmatik Silalahi, Artha Uli; Sianturi, Refin Yusnita Octavia; Silalahi, Sania Sari; Yudhi, Achmad; Putri, Anggia
Jurnal Idiomatik: Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 7 No 1 (2024): Idiomatik: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/idiomatik.v7i1.2272

Abstract

Penelitian ini bertujuan untuk mendeskripsikan jenis, bentuk, dan maksud tindak tutur bahasa Indonesia yang terdapat dalam komunikasi yang digunakan pada program acara Lapor Pak Youtube Trans7 Official. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode deskriptif. Sumber data dalam penelitian ini berasal dari program acara Lapor Pak di Youtube Trans7 Official. Data dalam penelitian ini merupakan keseluruhan tindak tutur sumber lisan dalam aktivitas berkomunikasi yang tergolong ke dalam tindak tutur lokusi, tindak tutur ilokusi, dan tindak tutur perlokusi. Teknik pengumpulan data yang digunakan adalah teknik simak, rekam, dan catat. Berdasarkan dari penelitian yang dilakukan ditemukan delapan data yang terdiri dari lima kalimat tuturan lokusi, dua kalimat tuturan ilokusi, satu kalimat tuturan perlokusi
The Indonesian Constitutional Court Approaches the Proportionality Principle to the Cases Involving Competing Rights Lailam, Tanto; Anggia, Putri
LAW REFORM Vol 19, No 1 (2023)
Publisher : PROGRAM STUDI MAGISTER ILMU HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/lr.v19i1.54087

Abstract

The research focuses on the proportionality analysis of the competing socio-economic rights in the Indonesian Constitutional Court / Mahkamah Konstitusi Republik Indonesia (the MKRI). It is motivated by the unclear concept/model of proportionality analysis in Indonesia and its application by the court. The research method used was normative legal research with statutory and case approaches. The MKRI's general practices need to be more structured, unsystematized, and uncomprehensive to implement with four stages: legitimate aims, suitability, necessity, and balancing. It applies a model that refers to the legal objectives based on Pancasila and the 1945 Constitution. It declares the balance of fundamental rights and obligations of citizens based on the values of the godhead, humanity, unity, democracy, and social justice. Hence, some decisions used proportionality analysis, specifically in economic rights. Its implications create a balance of legal norms and integratively value legal certainty, justice, and legal expediency.
Pengaruh CAR, ROA dan NPF Terhadap Pembiayaan Murabahah Putri, Anggia; Wirman, Wirman
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4237

Abstract

Peneliti ini bertujuan untuk mengetahui bagaimana dampak Capital Adequacy Ratio (CAR), Return On Asset (ROA) dan Non Performing Financial (NPF) terhadap Pembiayaan Murabahah pada Bank Usaha Syariah yang terdaftar di Bank Indonesia periode 2015-2019. Populasi dalam penelitian ini ialah seluruh Bank Usaha Syariah yang sudah teregistrasi di Otoritas Jasa Keuangan (OJK) dengan periode 2015- 2019. Sampel penelitian ini berjumlah 11 Bank Usaha Syariah  dengan menerapkan metode purposive sampling. Data yang diterapkan dalam penelitian ini yaitu data sekunder berupa laporan keuangan yang didapat dari situs masing-masing Bank yang menjadi sampel penelitian. Metode yang diterapkan pada penelitian ini yakni analisis kuantitatif yang menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa CAR dan NPF tidak berpengaruh terhadap pembiayaan murabahah sementara variabel ROA berpengaruh terhadap pembiayaan murabahah. Sedangkan secara simultan dari ketiga variabel CAR, ROA, dan NPF berpengaruh secara signifikan terhadap pembiayaan murabahah.