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All Journal Hermeneutika : Jurnal Ilmu Hukum
Fitika Andraini
Ilmu Hukum dan Bahasa, Universitas Stikubank Semarang
Law, Crime, Criminology & Criminal Justice

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LEGAL ASPECTS OF PP NO 29 OF 2020 CONCERNING INCOME TAX FACILITIES IN THE FRAMEWORK OF HANDLING CORONA VIRUS DISEASE Agustina Ekra Flamella; Fitika Andraini
HERMENEUTIKA : Jurnal Ilmu Hukum Vol 7, No 1 (2023): HERMENEUTIKA : Jurnal Ilmu Hukum
Publisher : Sekolah Pascasarjana Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/hermeneutika.v7i1.8367

Abstract

The Legal Aspects of PP No 29 of 2020 Concerning Income Tax Facilities in the Context of Handling Corona Virus Disease (Covid-19) and the impact after the enactment of PP No 29 of 2020 Concerning Income Tax Facilities in the Contex of Handling Corona Virus Disease (Covid-19) for UMKM. This study uses an empirical juridical approach which is a type of legal research conducted by looking at the real conditions of the community environment with the intent and purpose of finding the facts and date needed. The conclusions from this study are (1) The understanding of UMKM actors who still do not understand the contents of PP No 29 of 2020 article (5) to article (6) which states that UMKM actors do not pay taxes but only report their business income to the Web DJP and will be paid by the government which will be accumulated annually. (2) Knowing the impact after the enactment of PP No 29 of 2020, namely UMKM players, especially Semarang Candisari, Semarang City, have made good use of this regulation because IT problems have developed, many UMKM are better acquainted with IT, especially small business, the majority of sellers are elderly and parent. (3) The researcher suggests for all UMKM actors, especially in the Candisari Semarang area, to contribute more to the state througt paying taxes because currently it is made easier by the Government.
JURIDICAL STUDY OF BREACH OF LAND SALE (CASE STUDY OF DECISION NUMBER 44/PDT.G/2019/PN KDL) Angger Restu Basunondo; Fitika Andraini
HERMENEUTIKA : Jurnal Ilmu Hukum Vol 7, No 1 (2023): HERMENEUTIKA : Jurnal Ilmu Hukum
Publisher : Sekolah Pascasarjana Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/hermeneutika.v6i3.8343

Abstract

The juridical study of default on land sale and purchase Case Study of Decision Number 44/PDT.G/2019/PN KDL and the default dispute in the decision on case Number 44/Pdt.G/2019/PN Kdl between PT Kawasan Industri Kendal and PT. Prospera Jaya. This study uses a qualitative approach which is descriptive analysis with normative juridical methods, namely by using research materials from secondary data collected through library research. The conclusions of this study are (1) Settlement of default disputes in sale and purchase agreements in the decision of Case NUMBER 44/ PDT.G/2019/PN KDL went through a mediation process. By mediating the dispute that occurred between PT Kawasan Industri Kendal as the Plaintiff and PT Prospera Jaya Group as the defendant ended amicably by carrying out several agreements in accordance with applicable law. (2) It is hoped that all companies in Indonesia experiencing civil disputes will first take part in the mediation process. So that in resolving disputes it is not just carrying out the mediation process as a formality to avoid the threat of being null and void, but should resolve disputes in accordance with the objective mediation so that a sense of justice is fulfilled and beneficial to the parties. (3) The researcher advises the general public or companies experiencing default disputes as in Case NUMBER 44/PDT.G/2019/PN KDL to carry out the same process as in the decision of the case. (4) So as to minimize losses between the two parties.
Co-Authors Agustina Ekra Flamella Angger Restu Basunondo