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All Journal TARBIYA : Journal Education in Muslim Society Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JMIE (Journal of Madrasah Ibtidaiyah Education) Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Yustitia Tsamratul Fikri (TF) Arfannur: Journal of Islamic Education Journal of Innovation Research and Knowledge Jurnal Indonesia Sosial Teknologi Blantika : Multidisciplinary Journal Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah SASI Eduprof
Khalimi Khalimi, Khalimi
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Riset Ilmiah

 1 
POLITIK HUKUM PENGENAAN PAJAK ATAS JASA HIBURAN DIKAITKAN DENGAN FUNGSI PAJAK Hutabarat, Bardamean Marulitua Milko; Khalimi, Khalimi; Franciska, Wira
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1567

Abstract

Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD Law) has granted broader authority to regional governments in determining tax objects and rates, including taxes on entertainment services. However, the imposition of high tax rates ranging from 40% to 75% for services such as discotheques, karaoke venues, nightclubs, bars, and spas has sparked debate regarding the function of taxation as both a fiscal and social instrument. This research addresses two main issues: how regional regulations are implemented in determining entertainment tax collection, and how the government’s legal politics utilize entertainment taxes as an instrument to regulate public behavior.  Legal politics theory and tax theory are applied to analyze the relationship between political configuration and the legal products of entertainment taxation, assessing to what extent these policies reflect substantive justice, flexibility, and public participation. The research employs a normative juridical legal method using statutory and conceptual approaches, complemented by a teleological approach to evaluate the alignment of entertainment tax policies with the objectives of law. The findings reveal that although the HKPD Law aims to strengthen fiscal decentralization, the implementation of entertainment tax policies in the regions has yet to reflect principles of inclusivity and social justice. Public participation and industry stakeholder involvement in the legislative process remain limited, and the imposition of 40%-75% tax rates was carried out without adequate public consultation. The regulation tends to function as social control with limited regional flexibility and minimal fiscal incentives, leading to tax avoidance and negative impacts on related business sectors. The role of regional executives is also suboptimal, as evidenced by delays in issuing local regulations (Perda) as mandated by the HKPD Law. Therefore, policy reforms are needed, including broader public consultations, flexible tariff mechanisms based on regional economic conditions, and a national evaluation system of regional tax policies, to ensure that taxation functions as a fair and proportional tool for both regional revenue generation and social control.
PENERAPAN ASAS KEPASTIAN HUKUM DALAM PUTUSAN PENGADILAN PAJAKATAS SENGKETA PENGEMBALIAN BIAYA OPERASI Pawoko, Sigit Ibnu; Khalimi, Khalimi; Hakim, Nur
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 7 (2025): SINERGI : Jurnal Riset Ilmiah, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i7.1585

Abstract

This study aims to analyze the impact of the Tax Court's decision on the dispute over the return of operating costs (cost recovery) in the Oil and Gas Production Sharing Contract between the Indonesian Government and the Oil and Gas Contractor. The method used in this study is normative legal research by focusing on the analysis of written legal norms such as the Oil and Gas Law, Income Tax Law, Oil and Gas Production Sharing Contracts, and Tax Court Decisions. The research approach used is the statute approach and the case study approach. The results of the study indicate that the Production Sharing Contract has regulated the cost recovery guidelines that can be returned by the Oil and Gas Contractor in connection with upstream oil and gas business activities in Indonesia, so that taxpayers are entitled to the burden of the cost recovery costs. The implementation of cost recovery burdens in tax reporting by Upstream Oil and Gas Companies is in accordance with the Production Sharing Contract, the principle of legal certainty and the principle of uniformity in the upstream oil and gas industry. To improve legal certainty and avoid negative impacts on upstream oil and gas investment in Indonesia, recommendations can be made for solutions to revise and harmonize regulations, improve tax authorities' knowledge of upstream oil and gas business patterns, and create more detailed technical guidelines for the implementation of cost recovery to provide legal certainty for Oil and Gas Contractors
Co-Authors Abdul Rosyid Abu Khaer Abu Khaer, Abu Achmad Fitrian Ahmad Sodiq, Ahmad Alam, Kodrat Christwan, Christwan Emmy Mustafa, Marni Fauziah, Rihlah Felicitas Sri Marniati Firdaus, Fery Muhamad Franciska, Wira Hakim, Nur Heri Sutikno Hutabarat, Bardamean Marulitua Milko Istifhama, Lia Izzah, Azmi Nur Kiki Nasir Hadi Kurniawan, Mulyono Kusumastutia, Anindita Sari Nathaniel Prawira Nurzaman Nurzaman Onoh, Teguh Pawoko, Sigit Ibnu Prayudha Dinata, Agus Sibuea, Hotma Pardomuan Sulaiman Sulaiman Thio, Ricky Tondy, Cicilia Wagiman, Wagiman Wibisono, Arief