Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal IUS (Kajian Hukum dan Keadilan) Pena : Jurnal Ilmu Pengetahuan dan Teknologi
Anik Kunantiyorini
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PANCASILA SEBAGAI SUMBER SEGALA SUMBER HUKUM Anik Kunantiyorini
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 26, No 2 (2014): Pena Maret 2014
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v26i2.112

Abstract

Indonesian people in his life since ancient times have known that didiskripsikan tuham according to each perspective, social interaction with cooperativeness and order and peace alive.  The  values  that  live,  grow  and  develop  dug  by  the  founders  of  this  country  in  1945  as  a  trial BPUPKI staatsfundamentalnorm or Groundnorm called Pancasila.  Pancasila as a system of philosophy, ideology and the basic law of the state in the governance of the state laws of the Republic of Indonesia, is placed on the list as the source of all sources of law, in the sense that all rules undangn Regulations must load and animate the values of Pancasila.  In Political Pancasila as the source of all sources of law is a political agrement. Pancasila as the source  of  all  sources  of  law  within  the  limits  of  positive  law,  because  the  law  bersumberkan  on religious teachings, rooted in revelation, as Pancasila is not religion.
Pelaksanaan Sistem Self Assessment Dalam Pemungutan Pajak Hotel Guna Mewujudkan Keadilan Pajak di Kabupaten Batang Anik Kunantiyorini
Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 1, No 1 (2010): Pena maret 2010
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jurnalpena.v1i1.8

Abstract

Di Kabupaten Batang salah satu sumber Pendapatan Asli Daerah bersumber dari pajak daerah antara lain pajak hotel, ini tampaknya belum ditangani secara optimal . Permasalahan , apakah pajak hotel sudah mencerminkan asas keadilan di masyarakat Batang , mengapa wajib pajak belum menerapkan self assessment dan belum membayar pajak sesuai dengan potensi pajak, hambatan apa yang berpangaruh terhadap pelaksanaan self assessment dan upaya pemerintah dalam mengatasi hambatan yang timbul ? Tujuan , untuk mengetahui apakah pajak hotel sudah mencerminkan asas keadilan masyarakat Batang , untuk mengetahui mengapa wajib pajak belum menerapkan self assesment dan belum membayar sesuai potensi pajak , untuk mengetahui hambatan dan upaya pemerintah mengatasinya .Metode pendekatan menggunakan sosial –legal , karena dalam studi pajak hotel selain bermain juga mempelajari fakta yang ada . Spesifikasi penelitian merupakan penelitian Deskrptif, Lokasi penelitian di Kabupaten Batang .Responden yaitu pejabat struktural DPPKAD. Hasil dan Pembahasan , keadilan pajak bisa terwujud salah satunya dengan pendekatan kemampuan membayar , PERDA No. 3 Tahun 2001 belum mencerminkan aspek keadilan , karena prinsip ini berkaitan dengan tarif pajak , Self Assesment belum bisa dilaksanakn sepenuhnya karena faktor sikap dan perilaku wajib pajak yang terkait dengan citra dan persepsi masyarakat dalam memandang makna pajak. Hambatannya adalah yang berkaitan dengan wajib pajak sendiri , upayakan yang dilakukan pemerintah adalah menyempurnakan peraturan tentang pajak hotel , sosialisasi , optimalkan pendataan dan pemeriksaan pajak. penelitian merupakan penelitian Deskrptif, Lokasi penelitian di Kabupaten Batang .Responden yaitu pejabat struktural DPPKAD. Kata Kunci :Pajak, Assesment, Keadilan
Legal Protection for Investors against Fraud by Market Manipulation in the Indonesian Capital Market Rahman, Yogi Muhammad; Lalu Saipudin; AH. Asari Taufiqurrohman; Anik Kunantiyorini; Taufiq
Jurnal IUS Kajian Hukum dan Keadilan Vol. 12 No. 3 (2024): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v12i3.1416

Abstract

Fraudulent acts through market manipulation in the capital market can lead to investors receiving false information in their investment decisions, resulting in unprotected investor funds and unsustainable capital market industry operations. This article employs a normative legal method. Market price manipulation in the capital market falls under the category of fraud in the capital market as it is done with the intention of self-gain and deception, creating a semblance not based on actual material facts to influence others to buy, sell, or hold securities. Protection for investors can be achieved through two approaches: preventive measures by mandating all issuers to adhere to the principle of full disclosure supervised by the Financial Services Authority, and criminal measures where perpetrators of fraud in the capital market can face sanctions of up to 10 years imprisonment or fines of Rp 15 billion following Article 104 of the Capital Market Law. However, existing regulations are still insufficient in protecting the legal interests of investors from fraudulent activities in the capital market due to several factors including the ineffectiveness of the Capital Market Law, weak law enforcement, lack of legal protection mechanisms for investors who suffer losses due to market manipulation, and sanctions deemed ineffective.
Co-Authors AH. Asari Taufiqurrohman Lalu Saipudin Rahman, Yogi Muhammad Siti Asadah Hijriwat Taufiq Vediyas Puspa Yunansa