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Journal : Web of Scientist: International Scientific Research Journal

Penegakan Hukum Pendaftaran Diri Sebagai Pengusaha Kena Pajak Aziz, Moch. Ayub Abdul; Purwaningsih, Sri Budi
Web of Scientist International Scientific Research Journal Vol. 4 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/webofscientist.v2i4.6

Abstract

In law enforcement in the field of taxation, especially in registration as a taxable entrepreneur in Indonesia, especially in the Sidoarjo area, it is felt that it is not optimal and it can still be found some entrepreneurs who have not registered themselves as entrepreneurs, why do taxes come from a lack of understanding of taxation on the part of the entrepreneur or abuse or disobedience by the entrepreneur? the entrepreneur, here the author conducts research at a kpp madya Sidoarjo to collect data and examine data from entrepreneurs who are registered but do not have the status of a taxable entrepreneur to the imposition of sanctions on business actors who violate. from the results of research conducted by the author found several kinds of cases in the registration of taxable entrepreneurs. From the conclusion, the author's findings are still considered less than optimal in law enforcement to entrepreneurs who violate so that there are still many entrepreneurs who commit violations.
Keabsahan Jual Beli Tanah Tanpa Melampirkan Kartu BPJS Kesehatan: Post Inpres Nomor 1 Tahun 2022 Afifah, Nur; Purwaningsih, Sri Budi
Web of Scientist International Scientific Research Journal Vol. 4 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/webofscientist.v2i4.7

Abstract

Everyone needs land, not only in life, at the time of death humans also need land. Along with the increasing number of people, the need for land is increasing for housing as well as for growth and development, socio-culture, and technology. The purpose of this paper is to determine the legitimacy of buying and selling land without attaching a BPJS Health Card: Post Presidential Instruction 1 Year 2022. This type of research is normative legal research, namely by using statutory regulations. The emphasis of normative juridical research in accordance with the distinctive character of legal scholarship lies in the study of law or legal studies of positive law. The conclusion is that buying and selling without attaching a BPJS Health card according to Government Regulation Number 24 of 1997 is carried out before the PPAT with a Sale and Purchase Deed, and is proven by a certificate. With the Presidential Instruction number 1 of 2022 which instructs that the process of transferring land rights or buying and selling must attach a BPJS Health card and be an active participant in the National Health Insurance program, while referring to the hierarchy of legislation Government Regulations have a higher position than presidential instructions by Therefore, the process of transferring land rights or buying and selling is considered valid without attaching a BPJS Health card. This proves that the Presidential Instruction has not yet been carried out optimally.