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Wida Astuti
Faculty of Law, Universitas Sebelas Maret, Surakarta
Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pelaksanaan Pemungutan Pajak Penghasilan Bagi Usaha Mikro Kelas Menengah berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 di Kota Surakarta Dian Fathri Wardana; Wida Astuti
Jurnal Discretie Vol 1, No 3 (2020): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v1i3.50267

Abstract

This study aims to determine the implementation of tax collection for micro and middle-class businesses based on Government Regulation Number 23 of 2018 in the City of Surakarta. This research is a descriptive empirical legal research. The primary data includes data from direct interpretation in the field. The data collection techniques used are interviews and literature study, research instruments in the form of data from interviews and Government Regulation Number 23 of 2018, then the technical analysis used was the deductive method. The results showed that the implementation of Income Tax collection for Middle Class Micro Businesses in Surakarta has increased although it is not optimal. Changes in income tax rates for MSMEs based on Government Regulation Number 23 of 2018 affect the compliance of MSME taxpayers. The ease of paying taxes has no effect on the compliance of UMKM taxpayers because there is still not even socialization of changes in tax rates. The implementation of Government Regulation Number 23 of 2018 is quite good with increasing tax revenues after the change in tax rates takes effect.
Penerapan Asas Mutakhir Dalam Pemeliharaan Data Pendaftaran Tanah Pada Badan Pertanahan Nasional Kabupaten Sragen Himawan Ardi Nugroho; Wida Astuti
Jurnal Discretie Vol 1, No 2 (2020): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v1i2.50230

Abstract

This study aims to determine the application of maintenance of land registration data based on Government Regulation Number 24 of 1997 concerning Land Registration. Updating of land registration data must be registered by the right holder concerned if there is a change in the land parcel concerned. The author conducted this research at the Sragen Regency. In organizing the maintenance of land registration data, it is carried out by the National Land Agency of Sragen Regency. In addition, there is a role for the Land Deed Making Official to make an authentic deed to prove legal events that have been committed by the parties to a land parcel so that there is sufficient data completeness for registration. This activity aims to ensure that the rights holders concerned have legal certainty and there is orderly land administration. This legal research uses normative juridical research with prescriptive research characteristics. This research approach uses a statutory approach. Legal materials used in this research are primary legal materials in the form of statutory regulations, secondary legal materials in the form of works of academics, scientists or legal practitioners, and supported by non-legal materials in the form of interviews with National Land Agency employees. The results of this research are the first is the application of the latest principles in the National Land Agency of Sragen Regency has met the latest principles because it is evident from the data maintenance activities that there are no public reports of errors in changes and the second is the laws and regulations governing land registration. reflects current principles because the articles governing data require up-to-date data and the obligation for the holder of the land rights concerned to register changes
Peran Dinas Tenaga Kerja Kabupaten Temanggung Dalam Melindungi Pekerja Perempuan Yang Bekerja Malam Hari Agung Pandu Winasis; Wida Astuti
Jurnal Discretie Vol 1, No 1 (2020): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v1i1.50221

Abstract

This study describes and examines the problems regarding the legal protection and supervision of woman workers who work at night by Labor Office of Temanggung Regency; as well as an obstacle when doing the legal protection and supervision of entrepreneurs who employ woman workers who work at night to Supervisor of Labor Office of Temanggung Regency. This research is empiric legal research which is descriptive.  In nature the data used in this research is primary data including primary and secondary legal materials. Data collection techniques used is interview at Labor Office of Temanggung Regency and Labor Supervision Unit of Magelang and also document study or library study used. Technical analysis is qualitative data analysis method with interactive model. The result shows the first one is that the used regulations of legal protection are Law No. 13 of 2003, Act of Indonesian Ministry of Labor and Transmigration No. KEP.224/MEN/2003, and Law No. 1 of 1970, protection done by seeing the rules about night workers in a companies at their Company Regulations and Collective Labor Agreement, as well as supervision is done by preventive and repressive supervision. The last one is there are some obstacles experienced when doing supervision specifically an internal obstacle and also external obstacle.
Co-Authors Agung Pandu Winasis Dian Fathri Wardana Himawan Ardi Nugroho