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All Journal Substantive Justice International Journal of Law
Aan Aswari
Universitas Muslim Indonesia, Indonesia
Law, Crime, Criminology & Criminal Justice

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Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects Aditya Halim Putra; Aan Aswari; Muhammad Ya'rif Arifin; Rina Rina
Susbtantive Justice International Journal of Law Vol 1 No 2 (2018): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.242 KB) | DOI: 10.33096/substantivejustice.v1i2.16

Abstract

In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
Sociology of Law Perspectives on Security, Population, and Local Wisdom Issues Syamsuddin Pasamai; Aan Aswari
Susbtantive Justice International Journal of Law Vol 6 No 1 (2023): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/substantivejustice.v6i1.215

Abstract

This study aims to provide an overview of governance that always links the interests of society and the State based on the values of the sociology of Law. Therefore, state administrators always pay attention to issues of Security, population, and local wisdom on a country basis. The conceptual study presents this manuscript as an effort to understand how Law is developed and changed along with social and cultural changes. This article explains the basic argument that Pancasila is still the guardian in the development of Law, and it is also proven that there is a development of Law which has a tendency and begins to show detachment from Pancasila values, but in its journey efforts are made to adapt it to Pancasila values in order to reduce the symptoms. Social conflict. Thus concluding that Security, population, and local wisdom are part of influencing the quantity, quality, mobility, and administration of population.
Co-Authors Aditya Halim Putra Muhammad Ya'rif Arifin Rina Rina Syamsuddin Pasamai