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All Journal Unes Law Review Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Ratih Lestarini
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Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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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.
Sinyal Internet di Baduy: Dilema Antara Tradisi dan Modernisasi Ratih Lestarini
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1184

Abstract

The Government's policy to increase the development of BTS provision and internet access throughout the territory of the Republic of Indonesia for economic development, especially as a result of the Covid-19 pandemic, is not without obstacles. On the one hand, the internet signal brings positive impacts through economic activities that are carried out efficiently and rationally, but for indigenous peoples such as the Baduy Tribe, Banten feels a negative impact with the entry of foreign values that damage the rules and social order in Baduy. Therefore, the Baduy Tribe applied for the removal of internet signals and the transfer of BTS from the Baduy customary land from various directions. There are two research questions, namely, 1) how Baduy Indigenous People respond to it, and 2) how Baduy local wisdom resolves the dilemma. The above questions are answered through the Socio-Legal method with legal sociology approach. This research is chosen because the author analyses the Government's policy and how the policy implementation for Baduy Tribe. The result of the research shows that Baduy Tribe strongly holds the tradition and ancestral belief system with the constancy of the behavior pattern that orientates to their belief system, has been able to solve their problems through local wisdom, they are willing to make adjustments to their customary law even though it is limited by allowing the existence of internet signals in Outer Baduy. The Government's decision to accept the application is also a decision to allow internet signals in Outer Baduy.
Co-Authors Mochamad Amaludin TJIP ISMAIL