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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i REPERTORIUM JISIP: Jurnal Ilmu Sosial dan Pendidikan Pena Justisia: Media Komunikasi dan Kajian Hukum Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal Evidence Of Law Journal of Legal and Cultural Analytics (JLCA) SENTRI: Jurnal Riset Ilmiah International Journal of Religion Education and Law JURNAL ILMIAH HUKUM DAN KEADILAN JURNAL PILAR KEADILAN Journal of Sustainable Development and Regulatory Issues (Indonesian of Interdisciplinary Journal)
Andhyka Muchtar, Andhyka
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLIKASI HUKUM TERHADAP PENGHAPUSAN SISTEM ALIH DAYA PADA PERUNDANG-UNDANGAN KETENAGAKERJAAN Kantikha, I Made; Harahap, Pardamean; Muchtar, Andhyka; Hendrani, Ai; Sherill, Fredrika; Aurelia Shabilla, Reysha; Daishahwa, Daishahwa; Fritiana, Anesya; Hadi Putra, Albert
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4203

Abstract

This research examines the legal implications of eliminating the outsourcing system in Indonesian labor law amid ongoing debates post-Job Creation Law. The objective is to analyze impacts on worker protection, business legal certainty, and state regulatory roles. Employing normative juridical methods with statute and conceptual approaches, supplemented by empirical data, the population comprises outsourcing workers, practitioners, and employers in Tangerang Regency, using purposive sampling of experienced respondents. Instruments include semi-structured interviews and structured questionnaires, analyzed via qualitative descriptive techniques with data triangulation. Findings reveal outsourcing enhances business efficiency but causes job insecurity, wage disparities, and tripartite supervision challenges. Conclusions recommend comprehensive transitional regulations over 2-3 years, BPJS strengthening, and bipartite supervision reforms to balance interests without mass layoffs or economic instability.
Menakar Nilai keadilan dalam pungutan pajak negara atas jual beli Tanah Muchtar, Andhyka; Herlina, Herlina; Handayani, Eka Rizdky
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1946

Abstract

Penelitian ini menganalisis masalah sistem pungutan pajak negara atas jual beli tanah, Dimana pada penerapan sistem pemungutan pajak seharusnya berbasis pada sistem Self Assessmean sistem dimana wajib pajak menghitung sendiri besaran pajaknya akan tetapi dalam pelaksanaannya sistem self assessmena tidak dijalankan sebagaimana mestinya. Metode penelitian dalam penulisan menggunakan metode Normatif dengan pendekatan konsep dan pendekatan Undang-undang. Adapun hasil penelitian yang ditemukan yaitu Pertama dalam pemungutan pajak peralihan hak atas tanah cenderung terjadi bentuk -bentuk Tindakan yang tidak memperlihatkan adanya kepastian hukum dalam pemungutan pajak peralihan hak atas tanah. Bentuk bentuk tersebut antara lain: Adanya penyalah gunaan kewenangan fiscus, Tidak menerapkan Asas-asas Pembebanan pajak, tidak melakukan pemungutan pajak berdasarkan siste Self Assessmean sistem. Kedua Self Assessment perlu diperkuat dengan penerapan sistem tax deal sistem. Tax deal sistem adalah sistem kesepakatan yang dapat dilakukan oleh fiscus dan wajib pajak untuk menentukan besaran pajak yang akan dibebankan berdasarkan nilai tanah yang wajar sebelum jual beli dilakukan.
LOSS OF LEGAL CERTAINTY IN THE TAXATION SYSTEM FOR TRANSFER OF LAND AND BUILDING RIGHTS Muchtar, Andhyka
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5177

Abstract

This investigate inspected the esteem of lawful certainty within the handle of exchanging rights to arrive and buildings where the framework in tax collection that ought to use the self-assessment framework isn't actualized but or maybe the Official Assessment system. These issues happen greatly in a few locales within the handle of collecting charges on the exchange of arrive rights not based on the charge collection framework that applies in Indonesia, so that the inclination of fiscus to decide charges comes about in hurt to the community. From the comes about of the ponder it was found that the activities taken by the assess specialists by conducting overviews come about in charges not in understanding with the exchange esteem decided by the citizen, other than that these activities are considered as activities that cannot be advocated as a frame of great administration. The irregularity of the nearby government as a burdening party in collecting charges in terms of the charge collection framework that ought to utilize the Self-Assessment Framework turns into the Official Assessment System. Therefore, another supporting system is needed that can strengthen the validity of the Self-Assessment system, namely a concept of a mutual agreement system or called a tax deal system.
Co-Authors Aurelia Shabilla, Reysha Budiyanto Budiyanto CANDRA GUNAWAN Dadang Daishahwa, Daishahwa Dzikur, Muhammad Febriansyah, Ferdi Fritiana, Anesya Geraldo, Jendri Habeahan, Rasman Hadi Putra, Albert Handayani, Eka Rizdky Hendrani, Ai Herlina Herlina Kantikha, I Made Muh. Nasir Mujib, M Misbahul nasir, muh Pardamean Harahap Prayitno, Sugeng Priandi Priandi Raden Mohamad Herdian Bhakti Revano, Mochamad Ricky Rochman, Arif Saputro, Dwi Yudha Sherill, Fredrika Sitti Aminah Suardi, Ilham Sumarto, Fendy Supriyanto, Cipto Eko Syamsul Bahri Widodo Widodo Yani, Akhmad Yuniadi, Dani