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All Journal Nagari Law Review Jurnal Dedikasi Hukum Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Pengabdian Masyarakat Dharma Andalas Lareh Law Review Kanun: Jurnal Ilmu Hukum
Gusminarti, Gusminarti
Faculty Of Law, Andalas University
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Implikasi Pengisian Jabatan Tinggi Pratama Terhadap Pelaksanaan Putusan Pengadilan Tata Usaha Negara Akibat Pemberhentian Pejabat Tinggi Oleh Pejabat Pembina Kepegawaian Khairani, Khairani; Gusminarti, Gusminarti; Qadri, Muhammad
Nagari Law Review Vol 7 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.2.p.341-353.2023

Abstract

This study aims to find a solution or policy in the case of the termination of the Senior High Officials (Regional Secretary of West Pasaman Regency) by Civil Service Officers (Regent of West Pasaman Regency). The Regional Secretary of West Pasaman Regency who was terminated then filed a lawsuit to Padang Administrative Court (PTUN Padang) which court stating that the decision that termination was invalid, so the Terminated Official had the right to be reinstated. The court decision could not be implemented and came to a dead end because the position had also been filled by another Official (the new Regional Secretary of West Pasaman Regency) by the merit system according to the State Civil Apparatus Law (ASN Law) which was elected by the Committee. The selection of the leaders of the Primary High Offices are based on the recommendations of the State Civilian Bureaucracy Commission (KASN). This research was conducted using a sociologic and juridical method that analyzes the application of laws and regulations. The results showed that the termination of the Regional Secretary of West Pasaman Regency in terms of authority was in accordance with the regulations but in terms of procedural the Regent did not follow the provisions contained in the Civil Servant Discipline Regulation because the tenure of the regional secretary was less than 2 years without any summons, but immediately issued a Termination Letter based on the recommendation from the Inspectorate and the Governor of West Sumatra. Implications of the reappointment of Manus Handri as regional secretary based on the court decision which states that the termination of the regional secretary is illegal, but cannot be implemented because the new regional secretary has been elected based on KASN recommendations during the process of resolving Manus Handri's lawsuit at court. Termination and reinstated are difficult to be implemented because there are unclear provisions on how long the Human Resources Officer can reinstate terminated Officials who submit their cases to the Court. Therefore, there must be clear provisions in Law Number 30 Year 2014 and / or in Law Number 5 Year 1986 concerning the position of Officials who challenge the Decree on Transfer or termination during the trial process until the court's decision has permanent legal force. There should be a clause so that the Civil Service Officer (PPK) does not fill a new official with a position that is currently being processed in court.
Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja Gusminarti Gusminarti; Khairani Khairani; Fajri Kurniawan
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 3 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (Maret - April 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i3.1964

Abstract

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.
Kajian Yuridis Penetapan Status Non-Efektif (NE) terhadap Wajib Pajak Penghasilan dan Implikasinya pada Pemilik Usaha Cafe di Sumatera Barat Gusminarti Gusminarti; Hendroa Fithrina; Alfi Thoriq Al Hasan; Putri Rahmadani
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 3 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i3.4424

Abstract

Non-Efektif (NE) merupakan salah satu fasilitas dalam Pajak Penghasilan (PPh) yang ditetapkan oleh Direktorat Jenderal Pajak berdasarkan PMK No.147/PMK.03/2017 dan Perdirjen Pajak No.04/Pj/2020.2. Non-Efektif (NE) memberikan kebebasan kepada Wajib Pajak yang tidak lagi memenuhi syarat subjektif dan syarat objektif sebagai Wajib PPh untuk dapat dinon-efekti?kan scbagai Wajib Pajak. Schingga bagi Wajib Pajak yang sudah mendapatkan status NE diperkenankan meninggalkan kewajiban pajak, dan tidak diberikan sanksi atas tidak terlaksananya kewajiban tersebut. Pemilik Usaha Cafe merupakan Wajib Pajak Penghasilan yang juga bisa mendapatkan fasilitas ini. Dalam regulasi pengajuan status NE ini dapat dilakukan melalui permohonan oleh Wajib Pajak sendiri dan juga secara Jabatan yang ditetapkan oleh Dirjen Pajak pada KPP Pratama dimana tempat Wajib Pajak berdomisili untuk pemenuhan kewajiban perpajakannya. Dalam penelitian ini dirumuskan tiga pokok permasalahan yaitu: 1) Bagaimana kedudukan hukum Non-Efektif (NE) dalam peraturan pcrundang-undangan di Indonesia? 2) Bagaimana mekanisme penetapan status Non-Efektif (NE) pada Pajak Penghasilan (PPh) pada KPP Pratama di lingkungan Kanwil DJP Sumbar-Jambi? 3) Bagaimana penerapan status Non-Efektif (NE) kepada Wajib Pajak Penghasilan Pemilik Usaha Café di Sumatera Barat? Metode penelitian yang digunakan adalah yuridis empiris dengan sifat penclitian deskriptif. Penelitian ini menggunakan data primer dan data sekunder serta menggunakan teknik sampling yaitu purposive sampling dengan teknik pengumpulan data melalui studi dokumen dan wawancara. Hasil dari penelitian ini nantinya akan dianalisa dengan ilmu hukum yang terkait dengan permasalahan yang ada serta akan dianalisa secara kualitatif.
Co-Authors Abdhy Walid Siagian Abdhy Walid Siagian Alfi Thoriq Al Hasan Amalia Husna Arifin Azmi Fendri Darnis Darnis, Darnis Fajri Kurniawan Fajri Kurniawan Fajri Kurniawan Fithrina, Hendria Fithrina, Hendroa Frenadin Adegustara Hardi, Luthfia Febrina Hasan, Alfi Thoriq Al Hendria Fithrina Hendroa Fithrina Hengki Andora Khairani Khairani Khairani Khairani Muhammad Qadri Muhammad Syammakh Daffa Alghazali Putri Rahmadani Putri Rahmadani, Putri Qadri, Muhammad Romi Romi Romi Romi, Romi Rosari, Anton Rozin Falih Alify Siagian, Abdhy Walid Sucy Delyarahmi Syofiarti Titin Fatimah Yuslim Yuslim Zulfitri, Amelia