Article Per Year (5 Year)
p-Index From 2020 - 2025
2.149
P-Index
This Author published in this journals
All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JMIE (Journal of Madrasah Ibtidaiyah Education) Jurnal Yustitia Tsamratul Fikri (TF) Arfannur: Journal of Islamic Education Journal of Innovation Research and Knowledge Blantika : Multidisciplinary Journal Jurnal Riset 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

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
KEPASTIAN HUKUM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERKAIT PENENTUAN HARGA OLEH BADAN PENGELOLA KEUANGAN DAERAH (BPKD) DIATAS NILAI TRANSAKSI JUAL BELI Heri Sutikno; Khalimi, Khalimi; Felicitas Sri Marniati
Journal of Innovation Research and Knowledge Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Transaction value as certainty of buying and selling transactions. Land and Building Rights Acquisition Fee as Proof of Regional Tax Payment. BPHTB Tax Collection Procedures must be in accordance with the Legislative Regulations and regulations under them so that the determination of prices related to BPHTB tax by the Regional Financial Management Agency (BPKD) is in accordance with existing regulations. The transaction value in a sale and purchase transaction of land and buildings is one of the transfers of land rights, therefore how the implementation of BPHTB collection is related to price determination by BPKD for the sale and purchase value and what is the legal certainty of BPHTB collection above the sale and purchase value. The theories used in this research are the Theory of Service or Absolute Obligation from Mardiasmo and the Theory of Legal Certainty from Gustav Redbruch.The method used in this research is a type of normative juridical research, namely legal library research or secondary data with primary, secondary and tertiary sources of legal materials. The research approaches used are the Legislative Approach, Case Approach, Analytical Approach, Conceptual Approach and legal material collection techniques are carried out by identifying and inventorying positive legal rules, book literature, journals and other legal material sources. The analysis technique for legal materials is carried out using grammatical, systematic legal interpretation, and methods of analogous legal construction and legal refinement.From the research results, it can be seen that in the price determination collection by the Regional Financial Management Agency (BPKD) in determining the value of buying and selling transactions, it is based on the currently applicable Regional Laws and Regulations, while the Regent's regulations regarding Land Value Zone Estimates in the imposition of BPHTB in determining Transaction Values, these regulations serve as a comparison in the data verification process in the field.
Pendidikan Karakter di Lingkungan Pondok Pesantren Al-Imaroh Berpedoman pada Uswatun Hasanah Izzah, Azmi Nur; Sodiq, Ahmad; Khalimi, Khalimi
Arfannur: Journal of Islamic Education Vol. 6 No. 1 (2025)
Publisher : The Magister of Islamic Education IAIN Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/arfannur.v6i1.3476

Abstract

This research reveals that attention to aspects of religious behavior in Islamic Religious Education (PAI) is still lacking, with more focus on cognitive aspects. This research aims to determine: 1) The muhasabah-based religious habituation method program at SMAN 2 Cikarang Utara, 2) The condition of students' spiritual intelligence, and 3) Supporting and inhibiting factors for its implementation. The research uses a qualitative approach with case study and analytical descriptive methods. Data was collected through observation, interviews, questionnaires and documentation. The results show that the muhasabah method involves group prayer, Duha prayer, recitation of the Koran, lectures, and social activities to shape character. Students' spiritual intelligence is generally good, influenced by family support and personal motivation, but hampered by lack of family communication, negative environmental influences, and minimal understanding of religion. Supporting factors include school leadership, quality of teaching, positive environment, and family support. Inhibiting factors include lack of motivation, family support, and negative environmental influences. Collaboration between schools, families and communities is needed to overcome obstacles and increase students' spiritual intelligence.
OPTIMALISASI ASAS ULTIMUM REMEDIUM DALAM PENEGAKAN HUKUM CUKAI UNTUK PEMULIHAN KERUGIAN NEGARA Sulaiman, Sulaiman; Khalimi, Khalimi; Achmad Fitrian
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ultimum Remedium merupakan salah satu asas hukum pidana di Indonesia, yang mengatakan hukum pidana hendaklah dijadikan upaya terakhir dalam penegakan hukum, atas asas itu terdapat suatu alternatif untuk upaya terakhir yaitu penyelesaian lain selain menerapkan suatu aturan hukum pidana. Substansi pada penegakan hukum sangat memegang peranan penting sebagai pedoman perilaku bagi aparat dan dengan sanksi pidana saja, dan ada pula yang diancam dengan sanksi administrasi dan sanksi pidana Hukum pidana termasuk juga ke dalam hukum pidana perpajakan pasalnya selalu memberikan derita dan kesusahan tersendiri bagi yang dijatuhkan sanksi pidana, karena hal tersebut sanksi pidana jarang digunakan. Teori hukum yang digunakan Azas Ultimum Remedium dan Teori Penegakan Hukum. Hasil Penelitian pelaksanaan pengembalian kerugian Negara atas tindak pidana bea cukai dalam penerapan asas ulitimum remedium yang dilakukan oleh penyidik Bea Cukai bahwa salah satu dari subyek hukum atau obyek hukum bersifat ilegal, maka pelanggaran yang dilakukannya tersebut adalah suatu bentuk tindak pidana. upaya untuk menerapkan suatu bentuk penegakan hukum yang berorientasi pada bagaimana mewujudkan keadilan restoratif. penyidikan PPNS Bea dan Cukai penegakan hukum terhadap pelaku pidana cukai rokok diatur penjualan rokok ilegal yaitu diatur dalam Udang-Undang No 39 Tahun 2007 pasal 54 Jo pasal 65 ayat (1) KUHP. Penerapan asas Ultimum Remedium dalam penegakan hukum tindak pidana cukai sebagai upaya pengembalian kerugian negara bahwa dalam melakukan pengawasan dan penegakan hukum terhadap cukai rokok adalah melalui sosialisasi, melalui evaluasi langsung dilapangan, melalui kerjasama dengan instansi lain yang terkait. Selain itu juga perlu adanya penyederhanaan struktur tarif cukai dan penindakan sehingga pelanggaran pidana yang intensitasnya rutin untuk memberi sinyal terhadap produsen agar tidak melakukan praktik-praktik curang.
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
PERLINDUNGAN HUKUM BAGI PEMBELI ATAS PERALIHAN HAK ATAS TANAH TERKAIT UANG TITIPAN BPHTB YANG TIDAK DIBAYARKAN OLEH PPAT Onoh, Teguh; Felicitas Sri Marniati; Khalimi, Khalimi
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Although the BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) collection system adheres to the self-assessment mechanism, in which taxpayers calculate and pay their own tax obligations, the Land Deed Official (Pejabat Pembuat Akta Tanah or PPAT) bears the responsibility to ensure that the BPHTB has been fully paid before the deed of transfer of rights is signed. In practice, however, there are cases in which the PPAT fails to remit the BPHTB funds entrusted to them. The research questions in this study are: (1) What is the legal liability of the PPAT for the use of BPHTB entrusted funds that are not paid? and (2) What legal protection is available to the buyer in relation to BPHTB entrusted funds that are not paid by the PPAT? The theories employed in this research are the Theory of Legal Protection as formulated by Satjipto Rahardjo and the Theory of Responsibility as formulated by Hans Kelsen. This study employs a normative juridical method, namely legal research based on literature or secondary data, utilizing primary, secondary, and tertiary legal materials. The research applies several approaches: the statutory approach, case approach, analytical approach, and conceptual approach. Legal materials were collected through the identification and inventory of positive legal rules, books, journals, and other legal sources. The analysis of legal materials was conducted through legal interpretation, specifically grammatical and systematic interpretation, as well as legal construction methods, including analogy construction and the refinement of law (rechtsverfijning). The findings of this research indicate that the legal liability of the PPAT for the use of BPHTB entrusted funds that are not paid encompasses administrative, civil, and criminal aspects. The PPAT is obliged to remit the BPHTB in a timely manner as a prerequisite for the registration of the transfer of land rights, with negligence potentially resulting in administrative sanctions up to dismissal from office, civil liability for damages under Article 1365 or 1239 of the Indonesian Civil Code, and criminal liability for embezzlement or forgery under Articles 372 and 263 of the Indonesian Penal Code. Legal protection for the buyer in such cases includes a statutory interpretation that prioritizes the certainty of rights
Co-Authors Abdul Rosyid Abu Khaer Abu Khaer, Abu Achmad Fitrian Ahmad Sodiq, Ahmad Alam, Kodrat 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 Nathaniel Prawira Nurzaman Nurzaman Onoh, Teguh Pawoko, Sigit Ibnu Prayudha Dinata, Agus Sulaiman Sulaiman