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All Journal Nagari Law Review
Hendria Fithrina
Faculty Of Law, Andalas University
Law, Crime, Criminology & Criminal Justice

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Penyelenggaraan Jaminan Hari Tua Terhadap Asisten Rumah Tangga Yang Bekerja Pada Orang Perseorangan Pasca Diberlakukannya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja Gusminarti Gusminarti; Hendria Fithrina
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.158-169.2023

Abstract

To achieve the government's goal of providing decent work for the community as accommodated in the Constitution Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia as regulated through a derivative regulation of Law Number 13 of 2003 which regulates Manpower. The presence of this arrangement provides certainty to the workforce who are people who can do work to produce goods and services both to meet their own needs and for the community. However, over time, there were several changes to the regulations with the presence of the Job Creation Act which reduced the labor guarantee. In this regard, the author will examine several problems, namely: how is the protection of old-age insurance in the social security system for workers in Indonesia, how is the application of the rules for the protection of old-age insurance to the participation of household assistants who work for individual employers, what appears in providing this old-age insurance protection for household assistants, and what efforts will be made by the Manpower Office in embracing household assistants to become participants in the old-age insurance protection. With the presence of several problems that will be studied by the author using a normative juridical research method that will focus on labor legislation, this is also strengthened by a qualitative approach method. The presence of an effort to protect the workforce by providing Old-Age Security protection, especially to Household Assistants, is the answer that we want to produce for efforts with the presence of regulations that protect ART in Indonesia
Implikasi Undang – Undang Nomor 1 Tahun 2022 Terhadap Keberadaan Pajak Daerah Sebagai Sumber PAD Kabupaten/Kota di Provinsi Sumatera Barat Hendria Fithrina; Gusminarti Gusminarti; Darnis Darnis; Fajri Kurniawan
Nagari Law Review Vol 7 No 3 (2024): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.3.p.506-515.2024

Abstract

The implications of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, are improvements to Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. In Law Number 1 of 2022, there are changes to the components of regional tax types in districts/cities in Indonesia, one of the aims of which is to increase the regional PAD. The seriousness of the Regency/City Government in implementing the regulations in this Law will be very beneficial for regional income from the tax sector. For this reason, research was carried out on the following problems: First, what is the regional government's view of the implications of Law Number 1 of 2022 in West Sumatra? Second, how is the implementation of Law Number 1 of 2022 regarding the existence of Regional Taxes in West Sumatra? Third, what are the obstacles faced and the solutions implemented in implementing Law Number 1 of 2022 in West Sumatra? To answer the research focus, this research uses empirical juridical research methods with research specifications from the West Sumatra Bapenda, Padang City Government Bapenda and West Pasaman Regency Bapenda, and is analyzed through literature review and data analysis methods using qualitative-juridical. A number of stages must be carried out by the government, such as completing the drafting of implementing Regional Regulations as intended in the a quo statutory regulations, conducting regional potential studies with consultants to determine the potential for regional tax revenue in the Regency/City, then carrying out socialization to the community as mandatory taxes, as well as technical guidance to tax collector employees within the Regional Government Organization (OPD) in order to maximize the potential of regional wealth in Regencies/Cities in West
Co-Authors Darnis Darnis Fajri Kurniawan Gusminarti, Gusminarti