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Peran dan Tanggungjawab Notaris/PPAT dalam Meminimalisasi Tindakan Pemalsuan Bukti Setoran Perpajakan Peralihan Hak Atas Tanah Mustofa Abdul BASIR; Jilly Febrian Muhadi; Rini Irianti Sundary
Acta Comitas Vol 6 No 03 (2021)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/AC.2021.v06.i03.p11

Abstract The purpose of this research is to find out the important role and obligations of a Notary/PPAT in minimizing falsification of tax payments on the deed of transfer of ownership rights to the land he made. This analysis is a juridical normative study with a library research method with a legal approach. From this analysis and study, it is found that the role of the Notary/PPAT is to provide counseling regarding tax obligations that must be completed by the parties in terms of making a deed of transfer of ownership rights to land made before him. The legal counseling can be in the form of services to help pay or validate the payment of taxes owed by the parties. Meanwhile, the responsibility of the Notary/PPAT in minimizing the falsification of tax payments on the deed of transfer of ownership rights to the land he made is to sign the deed of transfer of ownership rights to the land by the Notary/PPAT after the parties actually pay the tax owed and verify beforehand so that the Notary/PPAT PPAT completely avoids problems that may occur in the future. Abstrak Tujuan dari penelitian ini adalah dalam rangka mengetahui peran penting dan kewajiban Notaris/PPAT dalam meminimalisasi pemalsuan setoran perpajakan atas akta peralihan hak pemilikan atas tanah yang dibuatnya. Analisis ini merupakan telaah normatif yuridis dengan metode penelitian kepustakaan dengan pendekatan hukum. Dari analisis dan telaah ini diperoleh bahwa peran Notaris/PPAT adalah memberikan penyuluhan mengenai kewajiban perpajakan yang harus diselesaikan oleh para pihak dalam hal pembuatan akta atas peralihan hak pemilikan atas tanah yang dibuat di hadapannya. Penyuluhan hukum tersebut dapat berupa pelayanan untuk membantu membayarkan atau memvalidasi pembayaran pajak terutang para pihak. Sedangkan, tanggung jawab Notaris/PPAT dalam meminimalisasi pemalsuan setoran perpajakan atas akta peralihan hak pemilikan atas tanah yang dibuatnya adalah melakukan penandatanganan akta peralihan hak pemilikan atas tanah oleh Notaris/PPAT setelah benar-benar para pihak membayar pajak terutangnya dan memverifikasi terlebih dahulu agar Notaris/PPAT benar-benar terhindar dari permasalahan yang mungkin terjadi di kemudian hari.

Perlindungan Hukum terhadap Pekerja Anak dihubungkan dengan Hak Atas Pendidikan Studi Kasus di Provinsi Jawa Barat R. Nayra Nada Maulidna; Rini Irianti Sundary
Jurnal Riset Ilmu Hukum Volume 1, No. 1, Juli 2021, Jurnal Riset Ilmu Hukum (JRIH)
Publisher : UPT Publikasi Ilmiah Unisba

Abstract. Child labor is one of the problems that occur in West Java. There are data showing that West Java Province ranks first in the case of child labor. This is the case of child labor that occurred in Cianjur Regency. So, if the child works, it will interfere with his education. Education is the main thing that must be carried out by children. This study uses a normative juridical method, with descriptive analytical research specifications and qualitative normative data analysis. This study aims to determine the legal protection of child labor in West Java related to the right to education and to find out how the supervision of the local government in West Java in enforcing the West Java Provincial Regulations regarding the implementation of labor. The results of the research analysis that there is a prohibition against employers if they employ children with Article 108 letter K. Children should not work because the main thing is education. So, if the parent/guardian violates the administrative sanctions. The form of local government supervision is the existence of rules in granting work permits for children in accordance with Article 72 paragraphs 2 and 3. The imposition of sanctions if employing children is in accordance with Article 111 paragraph 1 of the West Java Provincial Regulation concerning the implementation of employment. Abstrak. Pekerja anak merupakan salah satu permasalahan yang terjadi di Jawa Barat. Terdapat data yang menunjukan Provinsi Jawa Barat menduduki peringkat pertama dalam kasus pekerja anak. Hal ini terdapat kasus pekerja anak yang terjadi di Kabupaten Cianjur. Maka, jika anak bekerja maka akan mengganggu pendidikannya. Pendidikan merupakan hal utama yang harus dijalankan oleh anak. Penelitian ini menggunakan metode yuridis normatif, dengan spesifikasi penelitian deskriptif analitis dan analisa data normatif kualitatif. Penelitian ini bertujuan untuk mengetahui perlindungan hukum terhadap pekerja anak di Jawa Barat dihubungkan atas hak pendidikan dan untuk mengetahi bagaimana pengawasan pemerintah daerah di Jawa Barat dalam penegakan Peraturan Daerah Provinsi Jawa Barat tentang penyelenggaraan ketenagakerjaan. Hasil analisis penelitian bahwa terdapat larangan terhadap pemberi kerja jika mempekerjakan anak dengan Pasal 108 huruf K. Anak tidak seharusnya bekerja karena yang utama adalah pendidikan. Maka, jika Orang tua/wali melanggar adanya sanksi administratif. Bentuk pengawasan pemerintah daaerah yaitu dengan adanya aturan dalam pemberian izin kerja bagi anak sesuai dengan Pasal 72 ayat 2 dan 3. Penjatuhan sanksi jika mempekerjakan anak sesuai dengan Pasal 111 ayat 1 Peraturan Daerah Provinsi Jawa Barat tentang penyelenggaraan ketenagakerjaan.

Penyelesaian Perselisihan Hubungan Industrial karena Pemutusan Hubungan Kerja (PHK) Dihubungkan dengan UU No.2 Tahun 2004 tentang Penyelesaian Perselisihan Hubungan Industrial Muhammad Rasyiq Fadlan; Rini Irianti Sundary
Bandung Conference Series: Law Studies Vol. 2 No. 2 (2022): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Abstract. Termination of Employment Relationship (Layoff) is the termination of the employment relationship due to a matter that results in the termination of the rights and obligations between the worker/laborer and the entrepreneur as regulated in Article 1 Number 25 of Law Number 13 of 2003 concerning Manpower. The problem in writing this is, how the actions of employees against companies that do lay offs are not in accordance with the period of service written in Article 156 of Law No. 13 of 2003 concerning Employment, and how is the legal protection for workers in Termination of Employment (Layoff). The results of the study indicate that disputes over termination of employment must be resolved by Bipartite, Mediation, Conciliation, and Arbitration, if it does not produce results, then the lawsuit is submitted to the Industrial Relations Court. The settlement of disputes over termination of employment at the Industrial Relations Court is carried out in accordance with the provisions of Law Number 2 of 2004 concerning Settlement of Industrial Relations Disputes. This study uses a juridical approach with research specifications using analytical descriptive, the type of data used is secondary data, with library research data collection techniques and data analysis techniques using qualitative juridical. Based on the analysis, the results of this study: (1) Knowing the settlement of industrial relations disputes and (2) Knowing what legal protections are obtained by the workers and the company based on Decision Number 113/Pdt/SUS-P.H.l/2020/PN.BDG through the Court Industrial relations. Abstrak. Pemutusan Hubungan Kerja (PHK) adalah pengakhiran hubungan kerja karena suatu hal yang mengakibatkan berakhirnya hak dan kewajiban antara pekerja/buruh dan pengusaha diatur dalam Pasal 1 Angka 25 Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan. Permasalahan dalam penulisan ini adalah, bagaimana tindakan karyawan terhadap perusahaan yang melakukan PHK tidak sesuai dengan masa kerja yang tertulis di Pasal 156 Undang-undang No 13 Tahun 2003 Tentang Ketenagakerjaan, dan Bagaimana perlindungan hukum bagi pekerja dalam Pemutusan Hubungan Kerja (PHK). Hasil penelitian menunjukkan bahwa perselisihan pemutusan hubungan kerja harus di upayakan diselesaikan Bipartit, Mediasi, Konsiliasi, dan Arbitrase, apabila tidak membuahkan hasil barulah gugatan ajukan ke Pengadilan Hubungan Industrial. Penyelesaian perselisihan pemutusan kerja di Pengadilan Hubungan Industrial dilakukan sesuai dengan ketentuan dalam Undang-Undang Nomor 2 Tahun 2004 tentang Penyelesaian Perselisihan Hubungan Industrial. Penelitian ini menggunakan metode pendekatan yuridis dengan spesifikasi penelitian menggunakan deskriptif analitis, jenis data yang digunakan adalah data sekunder, dengan teknik pengambilan data studi kepustakaan dan Teknik analisis data menggunakan yuridis kualitatif. Berdasarkan analisis, hasil dari penelitian ini : (1) Mengetahui penyelesaian perselisihan hubungan industrial dan (2) Mengetahui perlindungan hukum apa yang didapatkan oleh pihak pekerja dan pihak perusahaan berdasarkan Putusan Nomor 113/Pdt/SUS-P.H.l/2020/PN.BDG melalui Pengadilan Hubungan Industrial

Penempatan Tenaga Kerja Asing di Proyek X berdasarkan Undang-Undang Nomor 11 Tahun 20 tentang Cipta Kerja dihubungkan dengan Prinsip Alih Teknologi Tikko Reza Pahelvi; Rini Irianti Sundary
Bandung Conference Series: Law Studies Vol. 1 No. 1 (2021): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Abstract. The use of foreign workers in Indonesia is the most important thing for the advancement of a company that implements the use or employs foreign workers. The use of foreign workers itself is not an ordinary thing, but something that must be maintained, because the entry of foreign workers into Indonesia can have a positive impact on economic growth. On the other hand, the use of Foreign Workers can also have a negative impact if the placement of Foreign Workers is not carried out based on the laws and regulations that have been made by the relevant government. One of the purposes of using foreign workers (TKA) is to transfer technology and transfer skills that have not been implemented properly. "PLACEMENT OF FOREIGN WORKERS IN PROJECT X BASED ON LAW NUMBER 11 YEAR 20 CONCERNING CREATION OF WORK IN CONNECTION WITH THE PRINCIPLE OF THE TRANSFER OF TECHNOLOGY THESIS". Based on this phenomenon, the problems in this research are formulated as follows (1) How is the placement of foreign workers according to Law no. 11 of 2020 concerning Job Creation, is it related to improving job opportunities for TKI? And (2) How is the placement of foreign workers who do not have expertise in Project X related to the principle of Technology Transfer? This study uses a normative juridical approach which focuses on the use of secondary data in the form of legal principles and applicable legal norms associated with legal theories and practices of implementing positive law concerning problems. Sources of data on primary and secondary legal materials are based on statutory regulations relating to Employment Law and other tertiary materials including articles, internet and encyclopedia dictionaries. The conclusion is that the placement of foreign workers in Project X is not in accordance with Law Number 11 of 2020 concerning Job Creation and is contrary to the principle of Technology Transfer, namely. Abstrak. Penggunaan Tenaga Kerja Asing di Indonesia merupakan hal terpenting bagi majunya suatu perusahaan yang menerapkan penggunaan atau mempekerjakan Tenaga Kerja Asing. Penggunaan Tenaga Kerja Asing itu sendiri bukan merupakan sutu hal yang biasa, melainkan suatu hal yang harus dipertahankan keberadaannya, karena dengan masuknya Tenaga Kerja Asing ke Indonesia dapat memberikan dampak positf bagi pertembuhan ekonomi. Disisi lain penggunaan Tenaga Kerja Asing juga dapat memberikan dampak negatif jika penempatan Tenaga Kerja Asing tidak dilakukan berdasarkan Peraturan Perundang-undangan yang telah dibuat oleh pemerintah terkait. Salah satu tujuan penggunaan Tenaga Kerja Asing (TKA) tersebut adalah untuk Alih teknologi dan Alih keahlian yang belum diterapkan secara benar. “PENEMPATAN TENAGA KERJA ASING DI PROYEK X BERDASARKAN UNDANG-UNDANG NOMOR 11 TAHUN 20 TENTANG CIPTA KERJA DIHUBUNGKAN DENGAN PRINSIP ALIH TEKNOLOGI SKRIPSI”. Berdasarkan fenomena tersebut, maka permasalahan dalam penelitian ini dirumuskan sebagai berikut (1) Bagaimana penempatan TKA menurut Undang-Undang No. 11 Tahun 2020 Tentang Cipta Kerja dihubungkan dengan perbaikan kesempatan kerja bagi TKI? Dan (2) Bagaimana penempatan TKA yang tidak memiliki keahlian diproyek X dihubungkan dengan prinsip Alih Teknologi? Penelitian ini menggunakan metode pendekatan yuridis normatif yang dimana menitik beratkan pada penggunaan data sekunder yaitu berupa asas-asas hukum dan norma-norma hukum yang berlaku dikaitkan dengan teori-teori hukum dan praktek pelaksanaan hukum positif yang menyangkut permasalahan. Sumber data bahan hukum primer dan sekunder berdasarkan peraturan perundang-undangan yang berkaitan dengan Hukum Ketenagakerjaan dan tertier bahan lain diantaranya artikel, internet dan kamus ensiklopedia. Kesimpulannya bahwa penempatan TKA di Proyek X tidak sesuai dengan Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja dan bertentangan dengan prinsip Alih Teknologi yaitu.

The Urgency of Applying the Principles of Simple, Fast and Low Cost Justice in the Execution of Industrial Relations Court Decisions in Indonesia Farida, Ema; Suriaatmadja, Toto Tohir; Sundary, Rini Irianti
Sinergi International Journal of Law Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v2i2.141

This Research Aims To Analyze The Urgency Of Applying The Principles Of Simple, Fast And Low Cost Trials In The Execution Of Industrial Relations Court Decisions In Indonesia. The Research Specification Used By The Author In This Research Is Descriptive Analytical Research, Namely a Research Method That Aims To Get An Overview Of The Symptoms Being Studied At The Present Time And Then Relate Them To Legal Norms Or Statutory Regulations The data analysis used in this research is Qualitative Data Analysis. Analyzing the content of legal documents, court decisions, and related literature to identify themes, patterns, and trends relevant to the research questions. Research results prove that The application of the principles of simple, fast and low-cost justice in the execution of Industrial Relations Court (PHI) decisions in Indonesia has a very important urgency. Here are some reasons why this is so necessary: Protection of Labor Rights: Most of the cases submitted to PHI involve labor rights and worker welfare. Delays in executing decisions may result in workers not being able to immediately obtain their rights, such as delayed wages, leave rights, or other rights.

State Responsibility in Protecting Indonesian Migrant Workers as Fulfillment of Human Rights Sundary, Rini Irianti; Muslikhah, Umi
Jurnal Ius Constituendum Vol. 9 No. 3 (2024): OCTOBER
Publisher : Magister Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v9i3.9183

This research aims to examine the state's responsibility in protecting Indonesian migrant workers in an effort to fulfill human rights. Indonesian migrant workers have an important role in the nation's economic development. As a contributor to the country's foreign exchange, legal protection for Indonesian migrant workers abroad is very important. The placement of migrant workers abroad has increased. The increasing interest of Indonesian migrant workers abroad is in line with the growing complexity of problems faced by Indonesian migrant workers in the form of human rights violations, verbal, physical, and sexual harassment, and other violence. The urgency of this research is to determine the role and responsibility of the state in protecting Indonesian migrant workers, especially those abroad, based on existing laws and regulations, such as the existence of Law Number 18 of 2017. This research is normative legal research. Updates and research results carried out by the government regarding the protection of Indonesian migrant workers have been regulated in Law Number 18 of 2017. Forms of protection are carried out starting before placement, during placement, and after placement. From the research conducted, it was concluded that the state's responsibility and protection for Indonesian migrant workers still need to be improved.

Protection and Legal Aid for Women Migrant Workers with Problems in Kuala Lumpur Malaysia Sundary, Rini Irianti; Sambas, Nandang; Setiadi, Edi
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.2971

Indonesia is one of the largest migrant worker-sending countries in Southeast Asia, with Malaysia being a major destination. Most of these migrant workers are women working in the informal sector, such as domestic helpers, who are often vulnerable to exploitation and human rights violations. The research on the protection of Indonesian female migrant workers in Malaysia aims to identify the problems faced, analyze the effectiveness of existing policies and programs, and provide recommendations to improve their protection and welfare. This research is important to contribute to improving the system of placement and protection of migrant workers, and to ensure that their rights are respected and protected. The research method used is the normative juristic method, which prioritizes secondary data, but is also complemented by primary data in the form of interviews and discussions with migrant workers who are experiencing legal problems in Kuala Lumpur Malaysia. In conclusion, female migrant workers, especially those working in the informal sector as domestic workers, are highly vulnerable to various forms of human rights violations, including exploitation, physical and psychological violence, sexual harassment, excessive working hours, inadequate wages, and poor working conditions. Illegal status exacerbates vulnerability, as illegal migrant workers do not have the same legal protections as legal migrant workers and are afraid to report abuses they experience

Sistem Self Assessment dalam Pembayaran Pajak Penghasilan Saputra, Riki Ade; Zahra, Faridha; Sundary, Rini Irianti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Sistem Self Assessment dalam pembayaran pajak penghasilan merupakan suatu cara dimana wajib pajak bertanggung jawab dalam menghitung, melaporkan dan membayar pajak sesuai dengan peraturan perpajakan yang berlaku. Penelitian ini mengkaji efektivitas dan tantangan penerapan sistem self-assessment di Indonesia serta dampaknya terhadap kepatuhan wajib pajak dan pendapatan pemerintah. Penelitian ini menggunakan pendekatan kualitatif dengan analisis data sekunder dari berbagai sumber termasuk laporan pemerintah, literatur akademis, dan studi kasus internasional. Hasil penelitian menunjukkan bahwa sistem pembayaran mandiri pajak mempunyai kemampuan untuk meningkatkan efisiensi pengelolaan pajak dan mempercepat proses pelaporan pajak. Namun, tantangan signifikan juga teridentifikasi, termasuk kurangnya pemahaman wajib pajak terhadap peraturan perpajakan, risiko ketidakpatuhan yang disengaja atau tidak disengaja, dan kebutuhan infrastruktur teknologi lengkap untuk mendukung proses self-assessment. Kesimpulan penelitian ini menyoroti pentingnya menggabungkan pendidikan, teknologi, dan pelatihan untuk mendukung penerapan sistem penilaian diri yang efektif. Dengan pendekatan yang tepat, sistem ini dapat meningkatkan kepatuhan pajak dan mengoptimalkan pendapatan pemerintah, sekaligus berkontribusi terhadap pembangunan ekonomi berkelanjutan.

Implementasi Pajak Penghasilan terhadap Kegiatan E-Commerce Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan Permana, Afrizal Hadi; Permana, Salma Farha Nabila; Putraga, Mulyadi Abdulkam; Sundary, Rini Irianti
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Peningkatan pembangunan di Indonesia memerlukan dana yang signifikan, salah satunya melalui pendapatan pajak, termasuk dari sektor e-commerce. Berdasarkan Pasal 23A UUD 1945, pemungutan pajak harus didasarkan pada undang-undang untuk menjamin kepastian hukum. Pemerintah telah mengatur perpajakan melalui UU No. 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. E-commerce, yang berperan penting dalam ekonomi Indonesia terutama pasca krisis 1998, kini dikenakan Pajak Penghasilan (PPh) sesuai dengan Peraturan Pemerintah Nomor 23 Tahun 2018. Terdapat dua masalah bagaimana PPh dikenakan pada transaksi e-commerce dan implementasi PP No. 23 Tahun 2018. Pajak Penghasilan dikenakan pada penghasilan yang diterima pelaku e-commerce, termasuk keuntungan penjualan, fee jasa, dan komisi. PP No. 23 Tahun 2018 menggantikan PP No. 46 Tahun 2013, mengurangi tarif PPh final dari 1% menjadi 0,5% untuk usaha dengan peredaran bruto di bawah Rp 4,8 miliar per tahun, serta memberikan jangka waktu grace period tertentu untuk badan usaha. Implementasi ini bertujuan untuk mendorong pembukuan yang baik dan memberikan keringanan pajak bagi pelaku usaha e-commerce. Penurunan tarif ini diharapkan mendorong pertumbuhan sektor e-commerce serta meningkatkan kepatuhan pajak.

The Establishment of Tax on Land and Building Rights (BPHTB) Payment Arrangement in Notarial Sale and Purchase Agreement Deed Wahyuni, Fitri; Yusdiansyah, Efik; Sundary, Rini Irianti
JOM Vol 5 No 2 (2024): Indonesian Journal of Humanities and Social Sciences, June, 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i2.5543

The transfer of land rights in Indonesia is governed by various positive laws currently in force, including Government Regulation Number 35 of 2023 (PP 35/2023) concerning General Provisions for Regional Taxes and Regional Levies. PP 35/2023 regulates the establishment of the Tax on Land and Building Rights (BPHTB), which is also imposed on the Sale and Purchase Agreement (PPJB) made by a notary. Specifically, the regulation addresses PPJBs that have been fully paid. However, this provision is not entirely consistent with the existing regulation requiring the payment of BPHTB for the Sale and Purchase Deed (AJB) executed by the Land Deed Making Officer (PPAT). This payment is a fundamental requirement for changing the name on the land and building title certificate, as stipulated by the National Land Agency. This study employs a normative legal research method, focusing on library materials or secondary data. Utilizing a qualitative approach, the research analyzes legal norms in statutory regulations. The findings indicate that PP 35/2023 still lacks a clear legal basis for recognizing a notary's PPJB as a condition for changing the name on the land certificate by the buyer.

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