Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Proceeding International Conference on Malay Identity
Moza Dela Fudika
Universitas Islam Riau
Arts Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah Moza Dela Fudika; Rosyidi Hamzah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.2066

Abstract

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system. Keyword : legal dynamics, taxation, regional taxes and regional distribution
Legal Review of the Existence of Customary Land of the Sakai Tribe in Kesumbo Ampai Village, Bathin Solapan District, Bengkalis Regency Based on the Basic Agrarian Law Ulva Dina; Moza Dela Fudika; Ellydar Chaidir; Desi Apriani; Asri Muhammad Saleh; Syafrinaldi Syafrinaldi; Sri Murtini
Proceeding International Conference on Malay Identity Vol. 2 (2021): Desember 2021
Publisher : Jurusan Sejarah, Seni, dan Arkeologi, FKIP, Universitas Jambi

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

Abstract

Abstract The problem of land ownership in Indonesia in general and in the Kesumbo Ampai Village area has complex problems. Among them, the government takes over land from the people, to be developed in accordance with the plans that have been set to continue economic modernization or the creation of oil palm fields for investors, both inside and outside the State. This land problem shows a conflict of interest between the government, which sees land as capital for national development, and local residents who see land as a source of income. Based on the above problems, the formulation of the problem is how is the legal review of the existence of customary land in the Sakai Tribe Village based on the UUPA. The research method uses observation research. The result of the research is that the existence of the Sakai tribe community has been based on the conditions of existence determined by law so that the Sakai tribe is still truly a customary law community, as well as the land or land on which they live is land belonging to their ancestors for generations which is still jointly owned, which in terms of management and control and use of the land still follows the rules of customary law that apply in their environment, supervised by the customary leader they have.
Co-Authors Asri Muhammad Saleh DESI APRIANI, DESI Ellydar Chaidir Rosyidi Hamzah saifuddin syukur Sri Murtini Syafrinaldi Syafrinaldi Ulva Dina