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All Journal Media Statistika Jurnal Sains dan Seni ITS E-SOSPOL Journal of Regional and City Planning El-Mashlahah IJIET (International Journal of Indonesian Education and Teaching) Jurnal Kiprah Warta Pengabdian International Journal of Computing Science and Applied Mathematics Jurnal ULTIMA Accounting JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Yuridis Al-Khwarizmi: Jurnal Pendidikan Matematika dan Ilmu Pengetahuan Alam Business and Finance Journal Indonesian Comparative Law Review Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Inferensi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Madaniya Nakhoda: Jurnal Ilmu Pemerintahan Jurnal Rechts Vinding : Media Pembinaan Hukum Nasional Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Transformasi Administrasi Sewagati International Journal of Sustainability in Research (IJSR) Strategi Memperkuat Integritas Lembaga Peradilan Indonesia Judex Laguens Jurnal Jurisprudence
Agus Suharsono
Departemen Statistika Institut Teknologi Sepuluh Nopember
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Constitutionalism: Rule Of Law And Human Rights Protection In The Philippines Suharsono, Agus
Jurnal Transformasi Administrasi Vol 15 No 01 (2025): Jurnal Transformasi Administrasi
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v15i01.445

Abstract

This paper examines the implementation of the principle of constitutionalism in the Philippines based on the 1987 Constitution, focusing on two key dimensions of the Rule of Law Index: constraints on government powers and the protection of human rights. Although the Philippine Constitution normatively provides a comprehensive framework for the rule of law and guarantees fundamental rights, its implementation continues to face serious challenges. The country’s average Rule of Law Index score over the past decade reflects weak accountability, limited judicial independence, and inadequate protection for vulnerable groups. This study employs a normative juridical method with constitutional and conceptual approaches, and recommends strengthening oversight institutions, reforming the judicial system, enhancing civil society participation, and fostering a culture of legal ethics as strategic steps to reinforce the rule of law substantively.
IMPLEMENTASI KNOWLEDGE MANAGEMENT DALAM KEMENKEU CORPORATE UNIVERSITY Suharsono, Agus; Indaryani, Ariefina Sri
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.3987

Abstract

Learning from the Ministry of Finance Corporate University utilizes the Ministry of Finance Learning Center as a Knowledge Management. This paper wants to know and analyze how Knowledge Management is implemented in the Ministry of Finance Learning Center. The method used is qualitative with inductive logic analysis. The results of the study indicate that it is implemented using the internet. The formation of knowledge sharing habits has been implemented, but there are still many learning videos with few viewers, it should be made based on the eyes of the training in the Pusdiklat or subjects in PKN STAN. The making of learning videos is still dominated by Widyaiswara, officials or employees of the Directorate General of Taxes as very little Group Owner Skills, so rules need to be made that require officials or employees of the Directorate General of Tax to make learning videos based on best practice and tacit knowledge. Knowledge Management regulation umbrella is the Regulation of the Head of the Financial Education and Training Agency and Minister of Finance Regulation. The Knowledge Management strategy in the Ministry of Finance Learning Center is aligned with the Ministry of Finance's change management strategy because it is one of the central themes of the strategic initiative of the Ministry of Finance's bureaucratic reform program and institutional transformation.
SOLUSI MENGATASI DUALITAS PENGATURAN SANKSI ADMINISTRASI ATAU SANKSI PIDANA DALAM UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN Suharsono, Agus; Prasetyoningsih, Nanik
Jurnal Yuridis Vol 10 No 1 (2023): Jurnal Yuridis
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jyur.v10i1.6394

Abstract

This study analyzes the duality of the provisions for imposing administrative sanctions or criminal sanctions for taxpayers who do not register themselves to be given an Taxpayer Identification Numbers or do not report their business to be confirmed as Taxable Persons for VAT Purposes, causing state losses because it can lead to legal uncertainty and injustice. This paper is a doctrinal research that analyzes primary and secondary sources of law with statutory, conceptual, and analytical approaches. The results of the research show that the Law on General Provisions and Procedures for Taxation already regulates administrative sanctions for taxpayers who do not register themselves to be given a Taxpayer Identification Number or do not report their business to be confirmed as a Taxable Persons for VAT Purposes, causing state losses, namely by granting a Taxpayer Identification Number and inauguration of a Taxable Persons for VAT Purposes as a position and issuing Notice of Tax Underpayment Assessment along with administrative sanctions. Based on the principles of establishing laws and regulations and the legal principles of hulprecht, una via, ultimum remedium, and nullum delictum, nulla poena, sine praevia lege poenali, because there are provisions for the imposition of administrative sanctions, for legal certainty and justice the provisions of Article 39 paragraph (1) letter a of the General Provisions and Tax Procedures Act should be abolished so that there is no duality in the imposition of sanctions for the same violation.
A Comparison of Supreme Court Justices’ Legal Argumentation in Deciding Disputes on Transfer Pricing Management Fees in Indonesia Suharsono, Agus; Prasetyoningsih, Nanik; Nur Aida Ikrima
Jurnal Jurisprudence Vol. 14, No. 2, December 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v14i2.5874

Abstract

ABSTRACT Purpose of the Study: to of the Supreme Court Justice in deciding transfer pricing disputes related to the payment of management fees in Indonesia so that tax authorities and taxpayers understand its implementation to prevent similar cases. Methodology: This doctrinal research using statutory, conceptual, cases, and interpretive approaches; The data is secondary, namely laws, Supreme Court decisions, and concepts in relevant literature. Results:  The Supreme Court Justice's argument in deciding the management fee transfer pricing law and existing law in the international community, evidence, and the judge's knowledge of legal philosophy, legal principles and previous decisions. Taxpayers must document all evidence of transactions and conduct functional analysis by Arm's Length Principle to prove the correctness of payment of management fees. Applications of this study: Taxpayers and tax authorities can understand the argument of the Supreme Court Justice in deciding the dispute over transfer pricing management fees to be considered in making laws and regulations implementing it, and encourage further research by comparing in other countries. Novelty: Substantive truth is the primary basis for the Supreme Court Justice's argument in the transfer pricing management fee dispute. Keywords: Legal Argumentation; Management Fee; Supreme Court; Tax-Payers; Transfer Pricing.   ABSTRAK Tujuan: menganalisis argumentasi Hakim Agung dalam memutus sengketa transfer pricing terkait pembayaran management fee di Indonesia, agar otoritas pajak dan wajib pajak memahami implementasinya untuk mencegah ada kasus serupa. Metodologi: Penelitian doktrinal ini menggunakan pendekatan perundang-undangan, konsep, dan interpretasi, datanya berupa undang-undang, putusan Mahkamah Agung, dan studi pustaka yang relevan. Temuan: Argumentasi Hakim Agung dalam agung dalam memutus sengketa transfer pricing management fee  mengutamakan kebenaran substansif, berdasarkan hukum positif tertulis maupun hukum yang hidup dalam masyarakat internasional, alat bukti, serta pengetahuan hakim tentang filsafat hukum, asas hukum, dan putusan sebelumnya. Wajib pajak harus mendokumentasikan semua bukti transaksi dan melakukan analisis fungsional sesuai Arm's Length Principle untuk membuktikan kebenaran pembayaran management fee. Kegunaan: wajib pajak dan otoritas pajak dapat memahami argumentasi Hakim Agung memutus sengketa transfer pricing management fee, untuk dipertimbangan dalam membuat undang-undang dan peraturan pelaksananya, serta mendorong penelitian lanjutan dengan membandingkan di Negara lain. Kebaruan: Kebenaran substantif lebih diutamakan oleh Hakim Agung dalam menyususun argumentasi putusan sengketa transfer pricing management fee. Kata Kunci: Argumentasi Hukum; Management Fee; Mahkamah Agung; Wajib Pajak; Transfer Pricing        
Beyond Budgeting dalam Pemodelan Mitigasi Risiko Fiskal Daerah: Studi di Pemerintah Daerah Kabupaten Bondowoso Provinsi Jawa Timur Suryawati, Dina; Anwar, Anwar; Suharsono, Agus; Rohman, Hermanto; Firdaus, Alfareza
Nakhoda: Jurnal Ilmu Pemerintahan Vol 22 No 1 (2023)
Publisher : Laboratorium Jurusan Ilmu Pemerintahan FISIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35967/njip.v22i1.379

Abstract

The low level of regional fiscal independence can result in pressure and fiscal risks for the central and regional governments. Local governments need to have an adaptive organizational system to mitigate fiscal risks for their regions. This study aims to design an early warning system to monitor local government fiscal risks through an adaptive fiscal risk mitigation model. This research was conducted in two stages: first, identifying the level of regional fiscal risk using the content analysis method, and second, designing a risk mitigation model using the Soft System Methodology (SSM). The results of this study indicate that all the fiscal risk indicators studied (financial, economic, social, institutional, and environmental) have high-value risk items. The fiscal risk mitigation model resulting from this research is through the beyond budgeting conception, which focuses on the structure of the institutional system. A self-organizational framework and a bottom-up system are the two main elements that drive the beyond-budgeting institutional ecosystem as fiscal risk mitigation. The self-organizational framework can be built through the supportive leader, organizational network, and market coordination subsystems—the bottom-up system-building subsystem, namely through resources on demand, public focus, and relative targets.
Pengukuran Survei Kepuasan Masyarakat (SKM) Dalam Pelayanan Publik Di Desa Masaran Kabupaten Sumenep Wibisono, Aryo; Purnamasari, Mita; Suharsono, Agus; Pramesti, Wara
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.02.13-24

Abstract

This study aims to determine the perception and satisfaction of the community in public services in the village of Masaran, Sumenep district through the measurement of the Community Satisfaction Survey in terms of administrative services. The method used in this research is descriptive quantitative analysis using the Community Satisfaction Survey (SKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia No. 14 of 2017. This research was carried out in the village of Masaran, Sumenep Regency with a total of 100 respondents using a non-probability sampling technique with purposive sampling type. The data collected was carried out using a questionnaire or questionnaire method. The results of the study show that overall the services provided by the village of Masaran, Sumenep Regency are in the "Good" category with an SKM value of 3.42 and an SKM conversion value of 85.50. The steps taken by the village head in improving the quality of public services in the village of Masaran, Sumenep district are the first to pay attention to the dimensions of service quality and the second is to improve the quality of human resources.
Co-Authors Abul Haris Suryo Negoro Ade Dwi Anggraeni Ahsan, Muhammad Amriani, Tenry Nur Andarista, Dhea Vanny Andi Tenri Ampa Andi Tenri Ampa Andria Prima Ditago Ani Satul Ru’yati Badriyah Anwar Anwar Aprilia Ardiriani Aryo Wibisono Astiti, Luh Gede Dewi Sari Astrid Wiswandani Bambang Widjanarko Otok Bernadeta Chrisdayanti Boedijono, Boedijono Clara Agustin Stephani Desy Ariyanti Diaz Fitra Aksioma Dina Fitriasari Dina Suryawati Dwitiya Khansa N Elly Pusporini Fiqih Nur Aminah Firdaus, Alfareza Galvani, Selly Ganis Ardhaning Saputri Harun Al Azies Haryono Haryono Haryono Haryono Haryono Haryono Haryono Haryono Hidayatul Khusna Ilham Maharsa P Imaduddin Wafi Imam Safawi Ahmad, Imam Safawi Indaryani, Ariefina Sri Inka Ramadhani Putri Intan Nurul Amalia Jerry Dwi Trijoyo Purnomo Khoiru Liummah Ayu Nastiti Linda Wulansari Taryanto Lutfi Nur Aini Marieta Monica Marieta Monica Mohammad Hafidz Al Habib Monica, Marieta Muflih Rori Putra Harahap muhammad mashuri Mulyantari, Adhelya Dwi Muniroh Muniroh Nafilah Faradiba Nanik Prasetyoningsih Ni Luh Putu Satyaning Pradnya Paramita Nisar Nisar Nur Aida Ikrima Nur Iriawan Prabhawati, Adhiningsih pramesti, wara Prasetyoningsih , Nanik Purhadi Purhadi Purnamasari, Mita Rahmawati Erma Standsyah Retno Dyah Handini Retno Puspitaningrum Rina Wahyuningsih, Rina Rizky Nanda Ghifari Rohman, Hermanto Rossy Budhi Pratiwi Salisa Minchatur Rohmah Salsabila, Malikal Balqis Sari, Vianney Dwi Puspita Selfi Budi Helpiastuti Siti Annissa Rachmawati Siti Azizah Sonia Faradilla Suhartono Suhartono Suhartono Suhartono Suhermi, Novri Sunyoto Usman utomo, chandra eko wahyudi Vidya Sukma Fitriyawan Wibawati Wibawati Wibawati Wibawati Wibawati Wikaning Tri Dadari Yongky Choirul Anam Zahrina Luthfi Raudina Zarrin Hubaisy