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All Journal Masalah-Masalah Hukum JURNAL EDUCATION AND DEVELOPMENT Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
TJIP ISMAIL
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLENTASI PAJAK DAERAH DAN RETRIBUSI DAERAH DI ERA OTONOMI DAERAH Tjip Ismail
Masalah-Masalah Hukum Vol 40, No 2 (2011): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.615 KB) | DOI: 10.14710/mmh.40.2.2011.256-262

Abstract

The enactment of The act Number 2211999, about The Local Government and The Act Number 2511999, about The Balancing Financial between Central and Local Government, they have changed the centralization system to the decentraiization in form of giving the regional autonomy, which it's real, broad and responsible. One of the impacts of that policy is The Local Government's fiscal decentralization (financing the regional autonomy), which it is authorities to coiiect the local tax and local retribution in order to financing public services in local region. Based on the argument, they important reviewed, such as: (a) how the basic concept of the local tax and retribution tax; (b j What is the legal basis of the local tax and retribution tax; and (c) how the implementation of local tax and local retribution. The basics concepts of local tax and local retribution, its essentially, should be able to provide local revenue in accordance with the degree of fiscal autonomy period and clearly had an impact on the fiscal responsibility of owned the relevant owned. The legal basics of tax collecting, such as The Article Number 23A ofUndang- UndangDasar1945; The Article Number 7, Paragraph 4 of The Act Number 1012004, about The Establishment, Regional Regulation; The implementation of the tax collecting have to based on the principles or system, which it is called "closed list". Kata kunci: Desentralisasi Fiskal, Pungutan Pajak Daerah, "Closed List"
Juridical Analysis of Constitutional Court Decisions Regarding Tax Collection against Taxpayers Who Are Declared Bankrupt: Case Study of Constitutional Court Decision Number 41/PUU-XVIII/2020 Mochamad Amaludin; Ratih Lestarini; Tjip Ismail
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5595

Abstract

This study aims to analyze the implications of the Constitutional Court's decision on state rights in the context of tax collection, tax law enforcement efforts and fair legal protection and certainty for all parties interacting with legal entities. This study indicates that the state's right to collect taxes is a valid authority not only because it is lawful utilizing normative legal research and a legal approach as normative juridical research that directs research on secondary material such as books, positive legislation, and written norms. Article 23A of the 1945 United States Constitution states that it is constitutionally anchored on the Constitution. This analysis also demonstrates that the arrangements outlined in Article 2 paragraph 6 and Article 32 paragraph 2 of the KUP Law, which are subject to material review, are extremely important and helpful for preserving legal certainty and justice in tax payments.
PELAKSANAAN NATIONAL SINGLE WINDOW DENGAN PEMBERLAKUAN HARMONIZED SYSTEM BERDASARKAN PERATURAN MENTERI KEUANGAN Intan Permata Sari Palayukan; Tjip Ismail
Jurnal Education and Development Vol 11 No 2 (2023): Vol.11 No.2.2023
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.469 KB) | DOI: 10.37081/ed.v11i2.4482

Abstract

Indonesian Customs as a player in trade facilitation and the development of the National Single Window. Harmonized System Code is needed as a standard for naming and numbering systems used to classify trade products and their derivatives in international trade. It is now regulated by Minister of Finance Regulation No. 26/PMK.010/22 concerning Stipulation of Goods Classification System and Imposition of Import Duty Tariff on Imported Goods. It is necessary to discuss further regarding the implementation of Harmonized System with the Regulation of the Minister of Finance as it is important to determine the tariffs for import and export duties on grouped goods based on a classification system. By using a normative juridical research method to examine the written legal norms of a statutory regulation. After the ratification of the Harmonized System convention, it should be regulated in laws and regulations, as the Regulation of the Minister of Finance is not included in the types and hierarchy of laws and regulations. Likewise, Indonesia as a member of the WCO in order to support the harmonization and simplification of international customs systems and procedures, Harmonized System should be regulated in laws and regulations.
Co-Authors Intan Permata Sari Palayukan Mochamad Amaludin Ratih Lestarini