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All Journal Jurnal IUS (Kajian Hukum dan Keadilan) PETITA: Jurnal Kajian Ilmu Hukum dan Syariah (PJKIHdS) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Bina Hukum Lingkungan Syariah: Jurnal Hukum dan Pemikiran Jurnal Hukum Samudra Keadilan Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum JURNAL USM LAW REVIEW Jurnal Geuthee Jurnal Adat dan Budaya Indonesia Jurnal Kepastian Hukum dan Keadilan Meukuta Alam : Jurnal Ilmiah Mahasiswa Locus: Jurnal Konsep Ilmu Hukum Locus Journal of Academic Literature Review Bina Hukum Lingkungan Jurnal Hukum dan Peradilan El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Hukum dan Pembangunan Journal of Law and Legal Reform Jurnal Legislasi Indonesia
Zaki Ulya, Zaki
Fakultas Hukum, Universitas Samudra, Langsa, Aceh
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Journal : JURNAL USM LAW REVIEW

 1 
KEPATUHAN HUKUM PEMBAYARAN PAJAK HOTEL DAN RESTORAN DALAM PENCAPAIAN TARGET PEMBANGUNAN Fuadi, Fuadi; Rachmad, Andi; Ulya, Zaki
JURNAL USM LAW REVIEW Vol. 4 No. 1 (2021): MAY
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v4i1.3312

Abstract

Pajak hotel dan restoran merupakan salah satu wajib pajak yang dibebankan untuk membayar pajak. Dasar hukum yang mengatur pembayaran pajak hotel dan restoran diakomodir dalam Qanun Kota Langsa No. 9 Tahun 2010 tentang Pajak Hotel dan Restoran. Dalam muatan pengaturannya, disimpulkan bahwa mekanisme pembayaran pajak hotel dan restoran oleh wajib pajak yaitu menggunakan mekanisme self asessment atau pembayaran sendiri, yang artinya bahwa setiap wajib pajak diwajibkan membayar sendiri secara langsung pajak yang dibebankan ke kas daerah. Dengan penerapan self asessment maka tentunya wajib pajak dituntut pula untuk menghitung sendiri perhitungan pajaknya yang akan dibayarkan. Metode yang digunakan dalam penulisan ini adalah metode penelitian hukum normatif. Hasil penelitian menunjukkan tingkat kepatuhan wajib pajak hotel setelah jatuh tempo pembayaran pajak masih minim. Sungguhpun pihak Dinasi Pendapatan Kekayaan dan Aset Kota Langsa telah menghitung perhitungan awal potensi penghasilan daerah   yang bersumber dari pajak hotel dan restoran cukup besar. Faktor penyebab beberapa wajib pajak hotel tidak tepat waktu melakukan pembayaran dengan mekanisme self asessment adalah kurangnya omzet penghasilan yang diraih oleh pihak hotel. Sehingga pada saat dilakukan pendataan pajak hingga pembayaran pajak pada saat jatuh tempo tidak dilaksanakan.  
Independence of The Honorary Board of Election Organizers After The Constitutional Court Decision No. 32/PUU-XIX/2021 Ulya, Zaki; Fuadi, Fuadi; Putra, Aldi Syah
JURNAL USM LAW REVIEW Vol. 7 No. 2 (2024): AUGUST
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v7i2.8353

Abstract

This study aims to find out what the independence and integrity of the Honorary Board of Election Organisers (DKPP) are after the enactment of Constitutional Court Decision No. 32/PUU-XIX/2021. After the enactment of the Constitutional Court Decision No. 32/PUU-XIX/2021, DKPP experienced problems related to its independence, including limited authority, lack of independent supervisory functions, and rampant political intervention. All of these problems affect DKPP's role in carrying out its duties as a supervisor of election administrators. It is crucial to keep in mind that even with the changes in the DKPP's jurisdiction following the Constitutional Court's ruling, the organization's responsibility as a defender of morality and integrity in election administration is still crucial to maintaining a free, transparent, and democratic electoral process. This research uses normative juridical research methods, with a library research approach. To obtain secondary data related to this title so that valid and accountable data can be obtained, the approach used in this research is the statute approach. The findings of this research support the decision of the Constitutional Court No. 32/PUU-XIX/2023 which cancelled Article 458 paragraph (13) of Law No. 7/2017. This makes the decision of the Election Organiser Honour Council legally binding as a concrete, unique, and final decision made by a state administrative official, which can be challenged in the state administrative court. This decision has legal consequences because it confirms the final and binding nature of the Election Organiser Honour Council, which distinguishes it from judicial decisions; and opens up the possibility of testing the decision of the DKPP through the State Administrative Dispute procedure at the State Administrative Court.
Co-Authors Ade Julia Paramitha Army Adiati, Gadis Aldino, Hanri Aliah, Fijanatin Cut Faridah Din, Muh. Dwanggi Pratiwi Ferdi Ferdi, Ferdi Fuadi Fuadi Fuadi Fuadi Hayati, Vivi Krisna, Liza Agnesta M. Iqbal Asnawi Meta Suriyani, Meta Muhammad Iqbal Muhammad Iqbal Muhammad Natsir Muhammad Natsir Muhammad Natsir Nasution, Akmal Handi Ansari Putra, Aldi Syah R. Rusli Rachmad, Andi Rachmad, Andi Radhali Rini Fitriani Salsabila, Khadifa Zahwa Siti Sahara tanisa, dara Tarigan, Tuahta Rivaldo Sabaqal Wahyu Efendi Wilsa, Wilsa Yadi, M. Sandra Yusi Amdani Yusi Amdani, Yusi Zainuddin Zainuddin