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All Journal Legal Standing : Jurnal Ilmu Hukum Journal of Humanities and Social Studies
Ira Thania Rasjidi, Ira Thania
Program Doktor Ilmu Hukum Fakultas Hukum Universitas Padjadjaran Bandung
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KEBIJAKAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PERANAN UMKM DALAM PEMBANGUNAN PEREKONOMIAN DAERAH Nasution, M.Y.F. Hafidz; Rasjidi, Ira Thania; Paramyta, Dwi Sartika
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 2 (2024): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i2.9560

Abstract

Regional economic development must be treated as a collaborative process between the government and the people in creating stability and fairness on economic activities. MSMEs as a form of social economic entity holds a vital role both in economic development and regional development. Pursuant to Law No. 20/2008, MSMEs are granted by law various facilities to grow its businesses. On the other hand, Law No. 1/2022 that governs regional taxes and retributions is directly related with MSMEs’ position as the potential source of regional taxes and retributions needed for regional economic development. To date, the implementation of Law No. 1/2022 has not been optimal in supporting MSMEs’ growth as well as increasing MSMEs’ contribution on regional taxes and retributions. This is due to various of social factors which affects the implementation of Law No. 1/2022. Therefore, this research is aimed to analyzed from a socio legal perspective on the current regional taxes and retributions policy against MSMEs’ role in regional economic development. This research is made by using socio legal methodology and qualitatively analyzed. The research results indicates that despite the existence of Law No. 20/2008 and Law No. 1/2022 in providing a firm legal basis, the policy making in regional taxes and retributions budgeting capable of supporting MSMEs’ growth on one hand and increasing MSMEs’ contribution in regional taxes and retributions has yet to be met. Further, limited financial knowledge and awareness of MSMEs’ also caused minimum contribution in the regional economic development via regional taxes and retributions payment.
Revisiting People’s Involvement in Environmental Impact Analysis Process: A Constitutional Review Towards Sustainable Development Rasjidi, Ira Thania; Nasution, M. Y. F. Hafidz; Ningrum, Maya Puspita
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 1 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9462

Abstract

The protection of environmental and economic rights has been part of the human rights as well as one of the main purposes of sustainable development. However, the drive caused by rapid economic growth have caused the effort in environmental protection to be neglected in the past decades, including in Indonesia. Since 1982, Indonesia has enacted environmental protection regulatory framework, including by adopting the Environmental Impact Analysis (EIA) as the legal instrument in the environmental decision-making process. One of the main characteristics in the EIA process is the people’s involvement as regulated under Law No. 32 of 2009 and its implementing regulations. However, the enforcement of this mandatory obligation only remains as a formal compliance rather than serving the actual purpose. Even worse, the recently enacted Job Creation Law have immensely severed the environmental protection effort by amending the people’s involvement principle into a more restrictive regulatory framework. Therefore, this article is aimed to revisit the current Job Creation Law on the people’s involvement in the EIA Process from a constitutional perspective towards sustainable development. 
KEBIJAKAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PERANAN UMKM DALAM PEMBANGUNAN PEREKONOMIAN DAERAH Nasution, M.Y.F. Hafidz; Rasjidi, Ira Thania; Paramyta, Dwi Sartika
Legal Standing : Jurnal Ilmu Hukum Vol. 8 No. 2 (2024): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i2.9560

Abstract

Regional economic development must be treated as a collaborative process between the government and the people in creating stability and fairness on economic activities. MSMEs as a form of social economic entity holds a vital role both in economic development and regional development. Pursuant to Law No. 20/2008, MSMEs are granted by law various facilities to grow its businesses. On the other hand, Law No. 1/2022 that governs regional taxes and retributions is directly related with MSMEs’ position as the potential source of regional taxes and retributions needed for regional economic development. To date, the implementation of Law No. 1/2022 has not been optimal in supporting MSMEs’ growth as well as increasing MSMEs’ contribution on regional taxes and retributions. This is due to various of social factors which affects the implementation of Law No. 1/2022. Therefore, this research is aimed to analyzed from a socio legal perspective on the current regional taxes and retributions policy against MSMEs’ role in regional economic development. This research is made by using socio legal methodology and qualitatively analyzed. The research results indicates that despite the existence of Law No. 20/2008 and Law No. 1/2022 in providing a firm legal basis, the policy making in regional taxes and retributions budgeting capable of supporting MSMEs’ growth on one hand and increasing MSMEs’ contribution in regional taxes and retributions has yet to be met. Further, limited financial knowledge and awareness of MSMEs’ also caused minimum contribution in the regional economic development via regional taxes and retributions payment.
Co-Authors DWI SARTIKA PARAMYTA M.Y.F. Hafidz Nasution Maya Puspita Ningrum