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Strategi Bauran Pemasaran dalam Regulasi Penjualan Barang Milik Negara: Optimalisasi dan Tantangan Trisulo, Trisulo; Susilo, Budi
Jurnal Legislasi Indonesia Vol 22, No 4 (2025): Jurnal Legislasi Indonesia - Desember 2025
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v22i4.1564

Abstract

Barang Milik Negara (BMN) yang dilelang tidak selalu laku terjual pada kesempatan pertama. Ketidakberhasilan pada lelang pertama dapat saja berdampak semakin tidak ekonomisnya nilai BMN tersebut dikarenakan kondisi bisa semakin buruk/usang. Kondisi ini menimbulkan gagasan untuk menerapkan bauran pemasaran dalam regulasi agar penjualan BMN lebih optimal. Penelitian ini adalah penelitian hukum, dengan tujuan menganalisis implementasi prinsip “secara ekonomis lebih menguntungkan bagi negara”, serta menganalisis bauran pemasaran menjadi aspek yang dapat dipertimbangkan dalam regulasi khususnya pada proses penjualan BMN. Penulisan menggunakan metode yuridis normatif dengan pendekatan konseptual. Menggunakan bahan hukum primer dan hukum sekunder, diolah dan dianalisis secara kualitatif, diperkuat dengan pendapat narasumber ahli. Hasil penelitian mendapatkan bahwa 7 aspek bauran pemasaran (product, price, place, promotion, people, physical evidence, dan process) tidak bertentangan dengan prinsip “secara ekonomis lebih menguntungkan bagi negara”. Bauran pemasaran layak diterapkan dalam penjualan Barang Milik Negara untuk dihapuskan. Penjualan BMN dengan penerapan bauran pemasaran sesuai kaidah marketing diharapkan dapat meningkatkan potensi pendapatan negara, serta secara hukum lebih adaptif bagi masyarakat.
Analysis of Personnel in the Field of Taxation by the Minister of Finance through the Tax Supervisory Committee Cahyady, Yadhy; Trisulo, Trisulo
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5618

Abstract

The Ministry of Finance as one of the State Ministries is responsible for managing government affairs in the financial sector. It operates under the authority of and is accountable to the President, with leadership vested in the Minister of Finance. In executing its responsibilities, the Ministry of Finance performs various functions, including the formulation, determination, and implementation of taxation policies. This study aims to examine the position and authority of the Minister of Finance in overseeing taxation matters through the Tax Supervisory Committee. The research employs a normative legal approach, utilizing both statutory and conceptual analyses, with secondary sources such as laws and reference literature obtained through document and library studies. The findings indicate that the Minister of Finance, as the head of the Ministry and superior to the Director General of Taxes, holds supervisory authority over subordinates, including the Director General. Supervision conducted via the Tax Supervisory Committee focuses on tax policies and administration, but does not extend to overseeing the resolution of tax disputes through administrative measures determined by the Director General of Taxes.