Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Komunitas Yustisia Jurnal Pacta Sunt Servanda
Arty sriwahyuni Br Perangin Angin
Universitas Pendidikan Ganesha
Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Urgensi Penarikan Pajak Penghasilan Profesi Youtuber dan Selebgram Sebagai Upaya Mendorong Stabilisasi Perekonomian Pasca Pandemi Arty sriwahyuni Br Perangin Angin; Helena Helen Hestaria Lumban Gaol
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.124 KB) | DOI: 10.23887/jpss.v2i2.471

Abstract

The Covid-19 pandemic has almost paralyzed all economic activities in Indonesia. In the current era of the Industrial Revolution 4.0, Selebgram and Youtubers are new professions that were never thought of 20 years ago. The era of social media creates millions of new jobs. Celebgram and YouTuber are professions that are very developing nowadays so that the demand is increasing every year. Because the interest in this profession is getting higher because the income is quite promising so that it meets the requirements to be a tax object, of course the government has followed up on this by issuing regulations related to income tax on the profession of celebrities and YouTubers. The legal basis that regulates taxes for celebrities and YouTubers is regulated in Law Number 16 of 2009 concerning General Provisions and Tax Procedures. This is an attempt by the government to accelerate the increase in Indonesian income by boosting tax revenue. However, there is still a lack of awareness among programmers and YouTubers in paying taxes, so it is important for the government to socialize to taxpayers about general provisions and procedures for carrying out tax payment obligations to increase tax revenue and state revenue for a more stable state economy. The purpose of this research is to find out and analyze the effectiveness of tax imposition for the celebgram and YouTuber profession, as well as the application of Law Number 36 of 2008 concerning Income Tax in overcoming the barriers faced by celebrities and YouTubers in implementing the application of income tax. The method in this research is qualitative, research that emphasizes the meaning, reasoning, definition of a particular situation, and researches more on relevant literature and areas of daily life to obtain descriptive data.
ANALISIS YURIDIS TINDAK PIDANA PERSETUBUHAN OLEH ANAK TERHADAP ANAK ATAS DASAR SUKA SAMA SUKA BERDASARKAN PRINSIP KEPENTINGAN TERBAIK BAGI ANAK (STUDI PUTUSAN NOMOR 8/PID.SUS/2021/PN SGR) Arty Sriwahyuni Br Perangin Angin; Made Sugi Hartono; I Nengah Suastika
Jurnal Komunitas Yustisia Vol. 5 No. 3 (2022): November, Jurnal Komunitas Yustisia
Publisher : Program Studi Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jatayu.v5i3.51895

Abstract

Sejatinya anak merupakan anugerah dari Tuhan yang kelak akan menjadi penerus masa depan bangsa. Namun pemidanaan terhadap anak terus meningkat, yang dimana seharusnya anak berkonflik dengan hukum wajib diberikan perlindungan hukum. Menggunakan metode penelitian hukum normatif dan pendekatan kasus (Case Approach) guna mengkaji pertimbangan hukum hakim dalam menjatuhkan sanksi pidana terhadap anak sebagai pelaku tindak pidana persetubuhan, serta menganalisis secara yuridis tindak pidana persetubuhan anak terhadap anak atas dasar suka sama suka berdasarkan prinsip kepentingan terbaik bagi anak berdasarkan putusan no8/Pid.Sus-Anak/2021/PN.Sgr. Berdasarkan hasil penelitian dan analisis menunjukkan bahwasanya penjatuhan pidana terhadap anak dalam putusan No8/Pid.Sus-Anak/2021/PN.Sgr. kurang mencerminkan keadilan, hakim kurang mengedepankan prinsip kepentingan terbaik bagi anak yang disebutkan dalam Pasal 2 Undang Undang Nomor 23 Tahun 2002. Hakim juga mengabaikan perihal fakta seputar kausalitas non-yuridis sehingga terjadinya tindak pidana persetubuhan.
Co-Authors Helena Helen Hestaria Lumban Gaol I Nengah Suastika Made Sugi Hartono