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All Journal TARBIYA : Journal Education in Muslim Society Jurnal Akta 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 Jurnal Konseling Pendidikan Islam Blantika : Multidisciplinary Journal Journal of Innovative and Creativity Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah SASI Eduprof
Khalimi Khalimi, Khalimi
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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 Mathematics Public Health Social Sciences Other

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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

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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

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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

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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
Islamic Theological Perspective on Pancasila Textbook in Higher Education khalimi, Khalimi; Khaer, Abu
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 7 NO. 1 2020
Publisher : Faculty of Education and Teacher Training, UIN (State Islamic University) Syarif Hidayatul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v7i1.16718

Abstract

AbstractThis reasearch aims to describe the reconstruction of the worldview of Islamic theology within the Pancasila course textbook used at Islamic institutes of higher education. The authors’ observation, research, and knowledge indicate that the majority of students taking compulsory subjects in both general and Islamic tertiary institutions tend to assume that there is no link between the teachings of Pancasila and the teachings of Islamic theology. On the contrary, according to the formulators of Pancasila and the founding fathers of Indonesia, Pancasila is an essence of religious teachings. For example, Soekarno explained that the reason for naming the nation's philosophy Pancasila was because it was inspired by the five pillars of Islam. This research is qualitative in nature by exploring and examining available data in more depth and detail. This type of research places emphasis on library research. Up to the present time, various findings and discussions seem to indicate that the virtuous theological values of Pancasila, with its many variants of scientific studies, are discussed and studied separately from the ‘life and death’ struggle of its theological concept throughout the history of Pancasila to become the nation’s philosophical foundation. Pancasila education has long been considered as a pure knowledge free from any practical involvement of its initiators. The theological concept of Pancasila, which later evolved to become part of subject material in Pancasila Education, demonstrated that it was, in fact, played a role in the zeitgeist, which caused quite a commotion stir during its formulation days.AbstrakPenelitian bertujuan untuk menggambarkan rekonstruksi pandangan dunia teologi Islam dalam buku ajar kursus Pancasila yang digunakan di lembaga pendidikan tinggi Islam. Pengamatan, penelitian, dan pengetahuan penulis menunjukkan bahwa mayoritas siswa yang mengambil mata pelajaran wajib di lembaga pendidikan umum dan Islam cenderung berasumsi bahwa tidak ada hubungan antara ajaran Pancasila dan ajaran teologi Islam. Sebaliknya, menurut perumus Pancasila dan para pendiri bangsa Indonesia, Pancasila adalah inti dari ajaran agama. Misalnya, Soekarno menjelaskan bahwa alasan penamaan filsafat bangsa Pancasila adalah karena ia terinspirasi oleh lima rukun Islam. Penelitian ini bersifat kualitatif, dengan mengeksplorasi dan memeriksa data yang tersedia secara lebih mendalam dan terperinci. Jenis penelitian ini menekankan pada penelitian kepustakaan. Hingga saat ini, berbagai temuan dan diskusi tampaknya mengindikasikan bahwa nilai-nilai teologis Pancasila yang saleh, dengan banyak varian studi ilmiahnya, dibahas dan dipelajari secara terpisah dari perjuangan 'hidup dan mati' dari konsep teologisnya sepanjang sejarah Pancasila menjadi landasan filosofis bangsa. Pendidikan Pancasila telah lama dianggap sebagai pengetahuan murni yang bebas dari keterlibatan praktis penggagasnya. Konsep teologis Pancasila, yang kemudian berkembang menjadi bagian dari materi pelajaran dalam Pendidikan Pancasila, menunjukkan bahwa itu sebenarnya memainkan peran dalam zeitgeist, yang menyebabkan keributan yang cukup besar selama hari-hari perumusannya.How to Cite: Khalimi., khaer, A. (2020). Islamic Theological Perspective on Pancasila Textbook in Higher Education. TARBIYA: Journal of Education in Muslim Society, 7 (1), 102-118. doi:10.15408/tjems.v7i1.16718.  
PENGGUNAAN PINJAM NAMA PERSEROAN TERBATAS DALAM PERSPEKTIF HUKUM PAJAK DAN PENGARUHNYA TERHADAP PENERIMAAN PAJAK Kusumastutia, Anindita Sari; Khalimi, Khalimi; Tondy, Cicilia
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 1 No. 12 (2024): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/1jncwn02

Abstract

The practice of using nominees in business and tax relationships has a significant legal impact, both in terms of legal certainty, accountability, and state revenue. This study examines the legal impact of name borrowing practices on companies as outlined in Decision No. 29 / Rev.G/2022 / PN.Mdn. This case involves the use of the name PT Guna Karya Nusantara by substantive parties to meet the requirements of the tender, which resulted in tax problems due to unknown tax arrears. The study also discusses the weak regulation that allows tax evasion through nominee practices and the ineffectiveness of tax collection in the current Indonesian tax system. From the perspective of legal theory, this study uses Gustav Radbruch's principle of legal certainty and Milton Friedman's theory of accountability to assess emerging legal problems. The results of the analysis show that the non-transparent legal relationship between formal and substantive parties creates legal loopholes that can be exploited, thereby weakening the self-assessment based taxation system. In addition, the direct impact of this practice is significant state losses due to delayed tax revenues. As a solution, the Directorate General of taxes designed the reform of the tax system through the implementation of the Core Tax Administration System (CTAS) in 2025. The system replaces the central and branch taxpayer mechanisms with a single entity, thereby strengthening transparency, accountability, and efficiency in tax enforcement. This study recommends revisions to regulations, including the KUP law and Presidential Regulation No. 12 of 2021, in order to eliminate legal loopholes related to nominees, as well as provide strict sanctions to violators. With a holistic approach, this study concludes that reforming the tax system and strengthening regulation is needed to prevent tax evasion and ensure the fairness and effectiveness of the law in supporting state revenue
How to apply Premium Remedium in the Taxation Sector Christwan, Christwan; Khalimi, Khalimi; Wibisono, Arief
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.6673

Abstract

Criminal law enforcement against tax crimes in Indonesia has raised debates regarding applying the premium remedium or ultimum remedium principle. This study explores the legal issues arising from this change, including the submission of a judicial review of Article 39 paragraph (1) letters d and i by a taxpayer, which is considered to have a premium remedium nuance. This article examines the application of criminal law to tax crimes in Indonesia in the context of the self-assessment system and the amended regulations. With a normative approach, this study aims to assess whether criminal law in tax crimes tends to be more on the ultimum remedium or premium remedium principle, and to highlight the harmonization between the self-assessment system and criminal law enforcement. This study finds that the application of criminal law to tax crimes in Indonesia tends to follow the ultimum remedium principle, where criminal sanctions are used as a last resort after administrative measures are ineffective. Despite the elimination of Article 13A in the KUP Law which has raised debates regarding the application of premium remedium, law enforcement still emphasizes taxpayer compliance in the self-assessment system. In addition, the KUP Law also accommodates the termination of investigations in the interests of state revenue if taxpayers are willing to pay their tax obligations.
Government Discretionary Authority: Legal Framework and Control Mechanisms in Indonesian Administrative Law Thio, Ricky; Wagiman, Wagiman; Sibuea, Hotma Pardomuan; Khalimi, Khalimi
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5345

Abstract

This study examines the legal framework and control mechanisms governing government discretionary authority within Indonesian Administrative Law. The research addresses the fundamental challenge of balancing administrative flexibility with legal accountability in the exercise of discretionary power.The research aims to analyze the legal parameters of governmental discretion, examine accountability mechanisms, and evaluate control systems in preventing abuse of authority. This study employs a normative juridical method, utilizing statutory, case law, and conceptual approaches through analysis of legislation, court decisions, and administrative law doctrines.The findings demonstrate that governmental discretion must operate within clear legal boundaries established by administrative law principles and systematic accountability mechanisms aligned with good governance principles. The research reveals significant regulatory gaps in the current framework, particularly in establishing preventive measures against authority abuse. The study identifies the need for strengthened institutional oversight mechanisms while maintaining administrative efficiency.This research contributes to administrative law scholarship by providing analysis of discretionary power boundaries and proposing enhanced control mechanisms that combine legal instruments with monitoring systems in Indonesia's administrative law framework.
Co-Authors Abdul Rosyid Abu Khaer Abu Khaer, Abu Achmad Fitrian Ahmad Sodiq, Ahmad Alam, Kodrat Ambarwati, Annisa Putri 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 Lontoh, Rielly Lontoh Mukti, Abdul Nathaniel Prawira Nurzaman Nurzaman Onoh, Teguh Pawoko, Sigit Ibnu Prayudha Dinata, Agus Sibuea, Hotma Pardomuan Siregar, Nova Sari Sulaiman Sulaiman Thio, Ricky Tondy, Cicilia Wagiman, Wagiman Wibisono, Arief