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All Journal HAYATI Journal of Biosciences Foristek Hexagone Jurnal Sarjana Teknik Informatika Jurnal Arsitektur Jurnal Ilmu dan Industri Peternakan Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan NALARs Toleransi: Media Ilmiah komunikasi Umat Beragama JUPE Edu Sains: Jurnal Pendidikan Sains dan Matematika Jurnal Ilmiah Mahasiswa Veteriner At-Turats ELECTRON Jurnal Pertanian Agros ADMINISTRASI PUBLIK Media Gizi Pangan Jurnal Teknoinfo SEIKO : Journal of Management & Business PETRA : Jurnal Teknologi Pendingin dan Tata Udara Journal Analytica Islamica JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Informasi dan Komputer KOMPUTIKA - Jurnal Sistem Komputer Jambura Economic Education Journal GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal de jure JURNAL TEKNIK ADIL : Jurnal Hukum Legalitas: Jurnal Hukum JURNAL EDUKASI NONFORMAL Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Insyirah: Jurnal Ilmu Bahasa Arab dan Studi Islam Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Penelitian Geografi (JPG) Jurnal Abdimas Terapan Jurnal Teknik Mesin Sinergi Jurnal Ilmu Manajemen Mulawarman (JIMM) Indonesian Mining and Energy Journal Jurnal KaLIBRASI : Karya Lintas Ilmu Bidang Rekayasa Arsitektur, Sipil, Industri
Ardiansyah Ardiansyah
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Application of the Load of Proof in Customs Value Disputes Reviewing From Customs Law and Tax Law (Analysis Of The Decision Of The Supreme Court Number 1965/B/PK/PJK/2018) Ardiansyah Ardiansyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3708

Abstract

In clarifying the burden of proof of customs value disputes, there is a Supreme Court Decision ruling that documents and evidence that were not submitted by the importer at the objection stage and cannot be validated and show no good faith and cannot be believed to be true by the Supreme Court of Justice. The research was conducted on the application of the burden of proof in the Supreme Court's decision related to customs and taxation law. The study concludes that the Supreme Court's decision is in line with the norms of proof of transaction value both in national law and in WTO/GATT provisions as well as tax law. The importer is obliged to submit data and supporting evidence of the transaction value to customs. And the consequence if the request is not fulfilled is the determination of the customs value by the customs official.
Legal Protection and Tax Treaty Position for Taxpayer Against Double Taxation Based on Legislation Regulations Sahrawati Sahrawati; Ardiansyah Ardiansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6219

Abstract

This study aims to obtain information and legal analysis regarding legal protection and the position of the tax treaty against double taxpayers (Double Taxation), double taxation is the imposition of taxes on the same type of tax by different countries on the same subject and object, and in identical periods. The birth of double taxation is due to the principle of global taxation for domestic taxpayers, where income from within the country and abroad is taxed by the resident country (the country of residence of the taxpayer), besides that there is also territorial taxation for foreign taxpayers by the source country. where income originating from that country is taxed by the source country. To avoid state losses, a tax treaty was born which is part of international law, which minimizes double taxation and attempts to avoid tax.
Performance of PT. Bank BTPN Syariah, Tbk in a Covid-19 Pandemic Situation Koesmawan Koesmawan; Ardiansyah Ardiansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6197

Abstract

Covid-19 has counted thousands of Indonesians and millions of people around the world who died because the Covid-19 virus spread so quickly and had an impact on the economy in Indonesia, especially in the banking industry and non-banking industry. The purpose of this study is to test performance differences such as Assets, Third Party Funds (DPK), Financing, Profit and Non-Performing Financing (NPF) with the Statistical Package for the Social Sciences (SPSS) analysis method for the period 2019 and 2020 in the Covid-19 pandemic situation. 19 and tested management targets for 2020 using the Analytical Network Process – Benefits, Opportunities, Costs, Risks (ANP-BOCR) method in the COVID-19 pandemic situation. The results of this study indicate the performance of PT. Bank BTPN Syariah, Tbk in the Covid-19 pandemic situation in 2020 still looks good.
Co-Authors Abdul Haris Abdul Hariss Abdulrahim Maruwae Abdurrachman Arief Aji Eka Putra Akor Sitepu Alexander Budisectio Asmara Aminuyati Andi Idhan Anisa Sutra Dewangga Ardenolis Ardenolis Aref Vai Asnawati Asnawati Badrul Ainy Dalimunthe Baiti Hidayati Bakhtiar Bakhtiar Besse Mattayang Buchori Asyik Chaerunnimah . Chairul Nas Defri Yoza Dewi Triyanti Diana Lisa Dini Hariyati Adam Dondick w Wiroto Edi Barnas Edy Haryono Endang Budi Sri Rahayu Erdiansyah Erdiansyah Erina Erina Erman I. Rahim Evi Deliana HZ Ferasiska Y Hasim Ferdricka Nggeboe Fitri Diana Wulansari Fuad Yudhi Yahya Gata, Windu Hamid Roziko Hapsawati Taan Herlina Rasjid Hilwa Walida Imam Prawiranegara Gani Indah Setiawati Indrayani Indrayani Irawati, Anie Rose Irfan Marwanza Irina Popoi Irwan Dinata Isgi Arriza Iskandar Iskandar Jusuf Kuleh Khaerani Kiramang Khalikussabir, Khalikussabir Koesmawan Koesmawan M N Hidayat Machudor Yusman Marice Pangaribuan Mawarni, Rima Maya Novrita Dama Mela, Ervina Meyko Panigoro MUHAMMAD AGUS SALIM Muhammad Arsyad Suyuti Muhammad Syukri Muthiara Basri Nadimin Nadimin Nanang Agung Nugroho Nila Hardi Nurhuda Nurhuda Nuzir, Fritz Akhmad Pernando PERNANDO Putri Bahari Derma Radia Hafid Rahmatia Rahmatia Rasman Razak Ria Dwi Putri ridwan, hardiyanti Sahrawati Sahrawati Saidang Saidang Silviati Silviati Slamet Slamet Sudi Fahmi Sudirman Husin sudirman sudirman Syaharuddin Rasyid Tofa Riyadi Usman Moonti Viriya Wicaksono Wahri Sunanda Yan Suryo Sumirat Yetti Yetti Yossi Oktorini Yuli Asmi Rahman Yulianti Toralawe