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All Journal Journal of Advanced Civil and Environmental Engineering INFO ARTHA International Journal of Social Science and Business Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal JURISTIC (JuJUR) Jurnal Empathy Pengabdian Kepada Masyarakat Jurnal Farmasi dan Sains Indonesia (JFSI) Educoretax Jurnal Manajemen dan Bisnis (JMB)
Benny Setiawan, Benny
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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ANALISIS PENERAPAN KETENTUAN PERPAJAKAN TENTANG KRITERIA PINJAMAN YANG SESUAI DENGAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA DALAM TRANSAKSI HUBUNGAN ISTIMEWA Setiawan, Benny; Sulistyono, Eko
JURNAL INFO ARTHA Vol 1 (2016): Edisi Januari
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.345 KB) | DOI: 10.31092/jia.v1i1.71

Abstract

UPAYA HUKUM WAJIB PAJAK TERHADAP SURAT KEPUTUSAN PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI Saputro, Heru; Setiawan, Benny
Educoretax Vol 1 No 1 (2021): Maret 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.143 KB)

Abstract

Abstract The Decree on the Reduction or Elimination of Administrative Sanctions issued due to the taxpayer's ignorance is a decision related to the implementation of tax decisions that have the potentially to cause disputes. This is because there are no clear boundaries regarding the criteria for error. As a result, there are opportunities for interested parties to interpret subjectively (Huda, 2015). If the taxpayer feels that The Decree on the Reduction or Elimination of Administrative Sanctions issued by the DGT is not appropriate, then the taxpayer can file a legal action in the form of a lawsuit to the Tax Court. What is interesting in the lawsuit process is how the panel of judges decides on tax dispute cases that arise due to unclear criteria in a rule, in this case related to taxpayer ignorance. In addition, the decision issued by the Tax Court must be able to provide a sense of justice to taxpayers considering the purpose of establishing the Tax Court is to create justice and legal certainty in the settlement of tax disputes. Keywords: Tax, Decree on the Reduction or Elimination of Administrative Sanctions, Tax legal remedies, Tax Court Abstrak Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi yang diterbitkan akibat adanya kekhilafan wajib pajak merupakan keputusan berkaitan dengan pelaksanaan keputusan perpajakan yang berpotensi terjadi sengketa. Hal itu disebabkan karena tidak adanya batasan-batasan yang jelas mengenai kriteria kekhilafan yang diatur di dalam sebuah aturan. Akibatnya terbuka peluang bagi pihak-pihak yang berkepentingan yaitu wajib pajak dan petugas pajak untuk menafsirkan secara subjektif (Huda, 2015). Jika wajib pajak merasa bahwa surat keputusan pengurangan atau penghapusan sanksi administrasi yang diterbitkan DJP tidak tepat, maka wajib pajak dapat mengajukan upaya hukum berupa gugatan ke Pengadilan Pajak. Yang menarik dalam proses gugatan tersebut adalah mengenai bagaimana majelis hakim memutuskan perkara sengketa pajak yang timbul karena ketidakjelasan kriteria di dalam sebuah aturan, dalam kasus ini yaitu terkait kekhilafan wajib pajak. Selain itu, putusan yang diterbitkan oleh Pengadilan Pajak harus dapat memberikan rasa keadilan kepada wajib pajak mengingat tujuan pembentukan Pengadilan Pajak adalah untuk menciptakan keadilan dan kepastian hukum dalam penyelesaian sengketa pajak. Kata Kunci: Pajak, Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi, Upaya hukum perpajakan, Pengadilan Pajak
Pelaksanaan Pajak Penghasilan Atas Belanja Dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini Di Wilayah KPP Pratama Tegal Khalida, Mutia Safia; Setiawan, Benny
Educoretax Vol 1 No 2 (2021): Juni 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i2.12

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengenaan kewajiban pemungutan PPh Pasal 22 atas belanja dana Bantuan Operasional Penyelenggaraan (BOP) bagi lembaga Pendidikan Anak Usia Dini (PAUD) negeri dan swasta, serta menggali permasalahan yang dihadapi Bendahara PAUD dalam pemenuhan kewajiban perpajakan berupa kewajiban pemotongan dan/atau pemungutan serta penyetoran dan pelaporan Pajak Penghasilan (PPh) Pasal 21, 22, dan 23 atas belanja dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini (BOP PAUD) yang diterima, serta mengetahui kendala yang dihadapi dalam pelaksanaan kewajiban perpajakannya. Penelitian ini merupakan penelitian campuran dengan menggabungkan data kuantitatif serta kualitatif deskriptif dengan melakukan analisis atas berbagai literatur, peraturan, teori, dan penelitian yang terkait. Hasil penelitian menunjukan bahwa hanya PAUD negeri yang memiliki kewajiban selaku pemungut PPh Pasal 22, sementara PAUD swasta hanya berkewajiban selaku pemotong. Dari penelitian ini juga menunjukan hasil bahwa Bendahara PAUD belum sepenuhnya melaksanakan kewajiban pemotongan, penyetoran, dan pelaporan pajaknya dengan baik karena adanya berbagai kendala yang dihadapi seperti kendala letak Kantor Pelayanan Pajak (KPP) serta Kantor Pelayanan Penyuluhan dan Konsultasi Pajak (KP2KP) yang cukup jauh, minimnya sosialisasi pajak dari KPP, keterbatasan Sumber Daya Manusia (SDM) serta sarana dan prasarana lembaga PAUD dan kurangnya pengetahuan perpajakan yang dimiliki Bendahara PAUD.
Perlindungan Hukum Terhadap Debitur Pailit Perseorangan Dalam Menyelesaikan Perkara Kepailitan Di Indonesia Setiawan, Benny
Jurnal JURISTIC Vol 5, No 02 (2024): Jurnal JURISTIC
Publisher : PSHPM Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jrs.v5i2.5358

Abstract

Penelitian ini membahas tentang perlindungan hukum terhadap debitur pailit perseorangan dalam menyelesaikan perkara kepailitan di Indonesia. Meskipun Undang-Undang Kepailitan telah memberikan dasar hukum, namun implementasinya masih menimbulkan sejumlah kendala. Evaluasi terhadap efektivitas perlindungan hukum tersebut menjadi penting untuk memastikan keadilan bagi semua pihak terlibat dalam proses kepailitan. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui studi pustaka dan wawancara dengan pakar hukum kepailitan. Hasil penelitian menunjukkan bahwa debitur pailit perseorangan menghadapi tantangan dalam akses terhadap bantuan hukum, proses administratif yang rumit, serta kurangnya pemahaman akan hak-hak mereka. Upaya untuk meningkatkan perlindungan hukum bagi debitur pailit perseorangan meliputi pendidikan dan akses yang lebih baik terhadap bantuan hukum serta layanan konseling keuangan. Perlindungan hukum yang efektif juga membutuhkan perbaikan dalam proses administratif dan peningkatan kapasitas lembaga penegak hukum dalam menangani perkara kepailitan secara adil dan transparan. Implikasi dari penelitian ini menyoroti pentingnya perlindungan hukum terhadap debitur pailit perseorangan dalam menjaga stabilitas ekonomi dan keadilan hukum di Indonesia. Dengan demikian, perlindungan hukum yang efektif bagi debitur pailit perseorangan merupakan elemen penting dalam menciptakan lingkungan hukum yang kondusif bagi pembangunan ekonomi yang berkelanjutan dan keadilan yang merata bagi semua pihak. Implementasi perbaikan dalam sistem hukum kepailitan akan memberikan dampak positif yang signifikan bagi masyarakat dan perekonomian secara keseluruhan.
Pengaruh Fasilitas Dan Harga Terhadap Kepuasan Berkunjung Wisatawan Di Obyek Wisata Pulau Pahawang (Studi Kasus PT. Aero Travelindo Utama) Setiawan, Benny; Yusda, Desi Derina; Indriyani, Susi
Jurnal Manajemen dan Bisnis (JMB) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v5i2.1583

Abstract

This study aims to determine and test whether the variables of facilities and prices have an effect on tourist satisfaction at the Pahawang Island Tourism Object. The data collection technique was carried out by giving questionnaires to visitors, in sampling using the Slovin formula by obtaining a sample of 98 respondents. In this study, through partial testing, it can be seen that the facility variable does not have a positive and significant effect on tourist satisfaction, while the price variable has a positive and significant effect on tourist satisfaction at the Pahawang Island Tourism Object (case study of PT. Aero Travelindo Utama). Keywords : Facilities, Prices, Tourist Satisfaction
Study of Compressive Strength of Cellular Lightweight Concrete (CLC) Bricks Using Empty Palm Fruit Bunch Ash (EPFBA) as an Additive Setiawan, Benny; Hamidi, Ahmad
JACEE (Journal of Advanced Civil and Environmental Engineering) Vol 7, No 2 (2024): October
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jacee.7.2.163-170

Abstract

The rapid advancement of scientific knowledge in the construction field has spurred research on Cellular Lightweight Concrete (CLC) bricks by incorporating Empty Palm Fruit Bunch Ash (EPFBA). This study focuses on CLC bricks with the addition of EPFBA at 1%, 1.5%, and 2% of the cement weight, which are then compared with CLC bricks without EPFBA. These bricks undergo compressive strength testing at 7,14, and 28 days following the testing method specified in SNI 8640-2018. The specimen curing process is conducted at room temperature for three consecutive days, with thrice daily watering. The compressive strength test results at 28 days indicate that CLC bricks without EPFBA yield 2.11 MPa, CLC bricks with the addition of 1% EPFBA yield 1.06 MPa, CLC bricks with the addition of 1.5% EPFBA yield 1.95 MPa, and CLC bricks with the addition of 2% EPFBA yield 2.33 MPa. In conclusion, the addition of EPFBA to CLC bricks at 28 days enhances the compressive strength of CLC bricks.
Bimbingan Teknis Transisi PAUD ke SD: Kolaborasi Guru di Kabupaten Batang Hari Provinsi Jambi Librianty, Herwina Dewi; Yennizar, Yennizar; Setiawan, Benny
Abdimas Galuh Vol 7, No 1 (2025): Maret 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i1.17533

Abstract

Berdasarkan Surat Edaran Dirjen PAUD Dasmen No 0759/C/HK.04.01/2023 tentang Penguatan Transisi PAUD_SD  mempersyaratkan forum komunikasi antara guru sebagai sarana pembelajaran mengenai konsep pendidikan anak usia   dini yang holistik dan integratif. Fakta empirik di kecamatan Bajubang Kabupaten Batanghari menunjukkan bahwa forum komunikasi guru yang sudah terbentuk belum berjalan disebabkan perbedaan cara pandang maupun cara bekerja antar guru. Berdasarkan temuan ini, prodi PIAUD Universitas Islam Batanghari berupaya mensukseskan program pemerintah melalui kegiatan pengabdian masyarakat dalam bentuk bimbingan teknis untuk mengaktivasi program kolaborasi sebagai wadah keterlibatan bersama antar guru. Kegiatan ini melibatkan 50 guru terdiri atas 30 guru SD kelas rendah dan 20 guru PAUD di Kecamatan Bajubang kabupaten Batang hari menggunakan pendekatan ABCD (Asset Based Community Development) yaitu perbaikan yang dilakukan melalui penggalian kekuatan dan kompetensi peserta sendiri. Kegiatan ini bertujuan untuk mengoptimalkan kolaborasi dan peran guru dalam mewujudkan keselarasan praktik pembelajaran mengacu pada 4 arah pendampingan, yaitu: a) Mendorong partisipasi aktif guru dalam mengidentifikasi masalah, perencanaan program, dan melaksanakan program transisi PAUD SD; b) Menempatkan guru sebagai pelaku aktif dari program, serta peran aktif dinas terkait; c) Menguatkan potensi guru melalui jejaring kerja sama dengan instansi terkait; d) Mendampingi guru menyelesaikan masalahnya melalui koordinasi lewat Focus Group Discussion disertai dengan praktik. Hasil menunjukkan penyatuan persepsi antara guru tentang cara belajar serta prinsip pembelajaran anak usia dini. Hal ini terlihat dari peningkatan skor yang signifikan antara nilai pre test dan post test peserta serta kemampuan guru melakukan praktek persiapan kegiatan MPLS bagi siswa.   
PENGGUNAAN ANTIBIOTIK PROFILAKSIS DENGAN METODE GYSSENS PADA PASIEN BEDAH ORTOPEDI DI RUMAH SAKIT X PROVINSI BANTEN Arrang, Jesica; Setiawan, Benny; Pramitaningastuti, Anastasia Setyopuspito
Jurnal Farmasi & Sains Indonesia Vol 6 No 2 (2023)
Publisher : LPPM Sekolah Tinggi Ilmu Farmasi Nusaputera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52216/jfsi.vol6no2p139-143

Abstract

Surgical wound infection (ILO) is one type of nosocomial infection that is commonly found in healthcare delivery in developing countries. Although most surgical patients receive prophylactic antibiotics, the incidence of ILO in orthopaedic surgery patients is still high. Therefore, it is necessary to evaluate the use of prophylactic antibiotics using the Gyssens method for orthopaedic surgery patients. This study is observational and retrospective data obtained from medical records of orthopedic surgery patients (Total Knee Replacement, Total Hip Replacement and Open Reduction, Internal Fixation) Hospital "X" in Banten Province for the period January 2022 - December 2022. Data were evaluated using the Gyssens method and presented descriptively. A total of 44 patient medical records that met the inclusion criteria. The results of the evaluation of prophylactic antibiotics using the Gyssens method showed that the appropriate use of prophylactic antibiotics was 93.18%, the time of administration of prophylactic antibiotics was 90.9%, the appropriate duration of antibiotic administration was 100%, and the use of antibiotics as follow-up therapy was carried out using Cefixime antibiotics as much as 22.73% and Cefadroxil as much as 2.27%, and the Gyssens Criteria for category 0 was 84.1%.
Analysis of Potential Disputes in Taxpayer Status in the Tax Collection Sector Setiawan, Benny; Anugerah, Bima Satria; Supriyono, Bambang; Wijaya, Andy Fefta; Setyowati, Endah
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.94054

Abstract

This study aims to determine the potential for disputes on the status of Taxpayers in Tax Collection. This study was conducted using a qualitative method based on a case study on the Judicial Review Decision Number 503 PK / Pdt / 2020 and 318 / B / PK / Pjk / 2019 regarding the collection of Taxpayers for Taxpayers who make changes to management and go bankrupt. The purpose of the study is to determine the potential for disputes in the future and efforts to anticipate them. The data used are primary data obtained from interviews with informants, documentation and literature studies. The results of the study obtained are that the potential for disputes depends on resistance when collection actions are taken, differences of opinion between the Tax Authorities and Taxpayers or Judges and the weakness of the DGT material in Court. Meanwhile, efforts that can be made to anticipate it are to mitigate risks, anticipate legal efforts, carry out collection actions based on regulations, and conduct internal DGT evaluations.
Reviewing the implementation of the voluntary disclosure program as a database provider in exploring the potential of income tax article 25/29 for high-wealth individuals: Case Study: KPP Madya Dua Medan Setiawan, Benny; Sianipar, Yackobus Sahat Martua
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1216

Abstract

This research is conducted to determine the role of the Voluntary Disclosure Program (PPS) in providing a database to the Directorate General of Taxes in extracting the potential of Income Tax Article 25/29 on Individual Taxpayers with the High Wealth Individual (HWI) category.  This study also aims to determine the condition of income tax Article 25/29 of Individuals at KPP Madya Dua Medan and the obstacles in the application of PPS in extracting the potential of Income Tax Article 25/29 of Individuals. The method used in this research is qualitative method by conducting interviews, documentation and literature study. Interviews were conducted with employees of the Directorate General of Taxes and academics. Documentation is done on the data provided by KPP Madya Dua Medan. The reference sources used were obtained from journal provider platforms on the internet. The results of this study indicate that PPS can provide a database for the activities of extracting the potential of ITA 25/29 of HWI WPOP. The obstacles to the use of PPS data are the misalignment of information on the use of data between the DGT head office unit and the vertical unit, the communication between tax officers and taxpayers, the exploration of the potential of HWI which is still partial, and the tax planning of HWI taxpayers. Keywords: Extracting Potensial, Income Tax Article 25/29 on Individual Taxpayers, Voluntary Disclosure Program, High Wealth Individual, KPP Madya Dua Medan.
Co-Authors Ahmad Hamidi Andy Fefta Wijaya Anugerah, Bima Satria Arianditha Pranasti, Ernestine Arrang, Jesica Ayuningtyas, Nurista Dida Bambang Supriyono Eko Sulistyono Endah Setyowati Hardy, Junius HERWINA DEWI LIBRIANTY, HERWINA DEWI Khalida, Mutia Safia Pramitaningastuti, Anastasia S Pramitaningastuti, Anastasia Setyopuspito Reni Cyrena Santoso, Feronia saputro, heru Sianipar, Yackobus Sahat Martua Susi Indriyani Yennizar, Yennizar Yusda, Desi Derina