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All Journal Kertha Semaya Unram Law Review Hasanuddin Law Review Jurnal Hukum tora: Hukum mengatur dan melindungi masyarakat Jurnal Meta-Yuridis Jurnal Ilmiah Penegakan Hukum Alauddin Law Development Journal (ALDEV) LEGAL BRIEF STAATSRECHT: Indonesian Constitutional Law Journal Indonesia Law Review (ILREV) Indonesian Notary Journal of Central Banking Law and Institutions Jurnal Hukum dan Pembangunan Jurnal Legislasi Indonesia
Dian Puji Simatupang
Fakultas Hukum Universitas Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Upaya Penyelesaian Sengketa Pajak PT Taspen (Persero) Kantor Cabang Utama Medan Pasca Putri Quitrine Purba; Dian Puji Simatupang
Jurnal Ilmiah Penegakan Hukum Vol. 10 No. 1 (2023): JURNAL ILMIAH PENEGAKAN HUKUM JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v10i1.8852

Abstract

This article aims to find out how to resolve tax disputes between PT Taspen (Persero) and the Director General of Taxes of the Ministry of Finance regarding the amount of tax payable on Article 21 Income Tax (PPh) Employee Medical Expenses. The problem is focused on calculating the tax debt of PT Taspen (Persero) Medan Main Branch Office related to employee medical expenses. In order to approach this problem, theoretical references from state finances are used. This research is normative research by interpreting laws and regulations by judges by describing objects or events to get conclusions regarding the settlement of tax disputes. Based on the discussion of the analysis’ results of tax dispute resolution decisions for employee medical expenses, it can be concluded that inpatient and outpatient medical expenses are a deduction from employee income regarding taxable-deductible principle. Every income related to a job or any activity that is obtained by a personal taxpayer as long as the employer pays it and related to the job is an object of income. This study advise the management of PT Taspen (Persero) that it is not to pay for employees' medical expenses directly but using a third party, a health insurance company
no2.3061DETERMINASI KEUANGAN NEGARA GUNA MEWUJUDKAN KEADILAN SOSIAL (SOCIAL EQUITY) BAGI SELURUHRAKYAT INDONESIA Simatupang, Dian Puji Nugraha
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

State finances in Indonesia is not totally determined by the social equity factor because they tend to be determined by the leadership of the government, so the meaning of state finances in order to realize the goals of the state is very dependent on the model and typical of the President as the holder of the highest state financial management in Indonesia.Such conditions cause state finances to be planned,budgeted, and accounted for with models and mechanisms in accordance with the Presidents management concept, and not on the concept of realizing the goals of the state to achieve social justice. This paper describes the strategic aspects of the paradigmatic state finance policy and state financial policy during the leadership of the Indonesian government, as well as the need toreform the state finance law in Indonesia that supports the realization of thepurposes of the state.
CRISIS, HAZARD, AND DISASTER MANAGEMENT: A STUDY OF REGULATORY FORMULATION AND INSTITUTIONAL COORDINATION Wardhono, Dwi Tjahja K.; Muhardini, Retno; Shalehanti, Nadhia; Simatupang, Dian Puji Nugraha
Journal of Central Banking Law and Institutions Vol. 2 No. 3 (2023)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v2i3.193

Abstract

Management crises, hazards, and disasters should be carried out with an integrated and patterned approach through the formulation of clear regulations and efficient coordination of disaster management institutions. Both will provide effective management in responding to crises, averting hazards, and managing disasters that have the potential to occur across various countries. In developed countries where regulations are well structured, using mitigation protocols, all parties have understood their duties, functions, and responsibilitiesin dealing with these risks. However, in countries where unstructured regulation is unstructured, there are complexities and multiple interpretations of regulations and there are intersections of institutional authority, which creates vulnerabilities in dealing with risk. This study concludes the importance of an integrated risk mitigation system, both in terms of rules and regulatory formulation as well as coordination of institutions in one container. In addition to these factors, economic, sociological, and demographic characteristics in a country are also structural conditions that determine the optimal implementation of regulations and institutional coordination.
Keberlakuan dan Penerapan Undang-Undang Nomor 1 Tahun 2022 tentang Hukum Keuangan Pemerintah Pusat dan Pemerintahan Daerah sebagai Upaya Perwujudan Pemerataan Kesejahteraan Rakyat Angelina, Noviyanti; Puji Simatupang, Dian
Alauddin Law Development Journal (ALDEV) Vol 5 No 2 (2023): ALDEV
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/aldev.v5i2.37440

Abstract

Since Law Number 1 of 2022 has existed in society, it has provided a number of implications including in the implementation of regional autonomy and decentralization. The scope of law reform which covers taxes and levies, management of transfers to the regions, management of regional expenditures, granting authority to carry out regional financing, and implementation of national fiscal policy synergies are considered as a step forward in carrying out reforms regarding central and regional financial relations. However, the enactment of this law is considered by several parties to be able to narrow the space for Regional Governments in implementing regional autonomy and decentralization. This article will see whether its existence has an impact and influence on the implementation of regional autonomy.
Legal Reforms in Indonesia’s Financial Sector on Institutional Relations between Bank Indonesia and the Government Wardhono, R. Dwi Tjahja K.; Simatupang, Dian Puji Nugraha; Shalehanti, Nadhia
Hasanuddin Law Review VOLUME 11 ISSUE 1, APRIL 2025
Publisher : Faculty of Law, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/halrev.v11i1.5438

Abstract

Legal reform in the financial sector has an important role to play in preparing Indonesia a Golden Indonesia in 2045. The financial sector is very important strategic in the development and welfare Indonesia, supporting its sustainable economic development. Strengthening institutional functions and tasks as well as coordination among ministries and institutions, in this case between the central bank and the government, are essential in order to increase financial system resilience and economic growth. This study analyses financial sector legal reforms that impact institutional relations between central banks and governments by conducting comparative studies of the United States, Japan, Australia, and Thailand. This research also has been updated to present the implications of legal reform in the financial sector on Bank Indonesia's expanding duties and authorities to support a sustainable economy through the enactment of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. The results of this study show that with the legal reform in the financial sector, there is a new perspective related to Bank Indonesia's independence, which has been adjusted through the adoption of a policy mix prioritising monetary policy. Fiscal authority does not become superior but accommodative as long as it does not conflict with monetary policy interests. The institutional relationship between Bank Indonesia and the government using a policy mix pattern that emphasizes aspects of monetary policy harmonization based on other policy paradigms that are in line with safeguarding broader economic interests.
PEMERIKSAAN TERHADAP PAJAK SEBAGAI BAGIAN DARI RUANG LINGKUP KEUANGAN NEGARA MENURUT TEORI HUKUM KEUANGAN PUBLIK TAX EXAMINATION AS A PART OF FINANCIAL STATE BASED ON THE PUBLIC FINANCE THEORY Simatupang, Dian Puji N.
Jurnal Legislasi Indonesia Vol 8, No 1 (2011): Jurnal Legislasi Indonesia - Maret 2011
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum dan Hak Asasi Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v8i1.348

Abstract

Audit for tax governance in Indonesia relating with self assesment system. BadanPemeriksa Keuangan (BPK) as the major duties of finansial audit institution can notsupervise and inspect to tax governance because as well as administration area.Furthemore, supervision tax governance as a authority by Finance Ministry and BadanPengawasan Keuangan dan Pembangunan (BPKP). But, for tax policy and rules orregulation strategies, BPK have a powerfull authority.
Legal Reforms in Indonesia’s Financial Sector on Institutional Relations between Bank Indonesia and the Government Wardhono, R. Dwi Tjahja K.; Simatupang, Dian Puji Nugraha; Shalehanti, Nadhia
Hasanuddin Law Review VOLUME 11 ISSUE 1, APRIL 2025
Publisher : Faculty of Law, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/halrev.v11i1.5438

Abstract

Legal reform in the financial sector has an important role to play in preparing Indonesia a Golden Indonesia in 2045. The financial sector is very important strategic in the development and welfare Indonesia, supporting its sustainable economic development. Strengthening institutional functions and tasks as well as coordination among ministries and institutions, in this case between the central bank and the government, are essential in order to increase financial system resilience and economic growth. This study analyses financial sector legal reforms that impact institutional relations between central banks and governments by conducting comparative studies of the United States, Japan, Australia, and Thailand. This research also has been updated to present the implications of legal reform in the financial sector on Bank Indonesia's expanding duties and authorities to support a sustainable economy through the enactment of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. The results of this study show that with the legal reform in the financial sector, there is a new perspective related to Bank Indonesia's independence, which has been adjusted through the adoption of a policy mix prioritising monetary policy. Fiscal authority does not become superior but accommodative as long as it does not conflict with monetary policy interests. The institutional relationship between Bank Indonesia and the government using a policy mix pattern that emphasizes aspects of monetary policy harmonization based on other policy paradigms that are in line with safeguarding broader economic interests.
Co-Authors Angelina, Noviyanti Annisa Intan Dwitanti Blucer W. Rajagukguk Darien Aldiano Hoyrinissa Mayra Mauarar Siahaan Muhardini, Retno Pasca Putri Quitrine Purba Pieter Everhardus Latumeten Primananda, Eko Ragil, Wukir Salma Isni Ramadhani Sem Sanjaya Shalehanti, Nadhia Sylvia Amanda Wardah Aprilia Wardhono, Dwi Tjahja K. Wardhono, R. Dwi Tjahja K.