Article Per Year (5 Year)
p-Index From 2021 - 2026
2.012
P-Index
This Author published in this journals
All Journal Journal of Advanced Civil and Environmental Engineering INFO ARTHA Journal of Research and Technology International Journal of Social Science and Business Jurnal JURISTIC (JuJUR) Jurnal Empathy Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Jurnal Farmasi dan Sains Indonesia (JFSI) Educoretax Journal of Governance, Taxation, and Auditing Jurnal Manajemen dan Bisnis (JMB)
Benny Setiawan, Benny
Unknown Affiliation
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
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.
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.
Edukasi Pemanfaatan TOGA dan Pembuatan Produk Disinfektan serta Balsam Stik Berbahan Dasar Lengkuas Ayuningtyas, Nurista Dida; Hardy, Junius; Pramitaningastuti, Anastasia S; Arianditha Pranasti, Ernestine; Reni Cyrena Santoso, Feronia; Setiawan, Benny
Jurnal Empathy Pengabdian Kepada Masyarakat Jurnal Empathy Pengabdian Kepada Masyarakat Volume 5 Nomor 1 Tahun 2024
Publisher : Poltekkes Kemenkes Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37341/jurnalempathy.v5i1.195

Abstract

Background: Batok Village has quite a large agricultural land with the commodity of agricultural products, Alpinia galanga, but the selling value of Alpinia galanga is very cheap. Therefore, the community service team aims to provide education on planting TOGA and making disinfected products and balsam sticks to increase their market value. Methods: Steps taken are observation, preparation, implementation, and evaluation. Results: In the observation, it was observed that Batok Village has agricultural land that is fertile enough for TOGA planting. The preparation process carried out is the manufacture of disinfectant products and balsam sticks with Alpinia galanga as the active ingredient. The Alpinia galanga disinfectant is shown to inhibit the growth of microorganisms, and the resulting balsam stick is solid, easy to apply, produces a warm effect, and does not irritate. Conclusion: The participants were very enthusiastic in participating in the PkM activities, and the results of the evaluation analysis of the participants' knowledge level increased.
Co-Authors Ahmad Hamidi Andy Fefta Wijaya Anugerah, Bima Satria Arianditha Pranasti, Ernestine Aris Fiatno Arrang, Jesica Ayuningtyas, Nurista Dida Bambang Supriyono Cahyady, Yadhy CHOTIB, Faisal Ahmad Eko Sulistyono Endah Setyowati Hardy, Junius Henny Henny, Henny Khalida, Mutia Safia Musridho, R. Joko Pramitaningastuti, Anastasia S Pramitaningastuti, Anastasia Setyopuspito Reni Cyrena Santoso, Feronia saputro, heru Sianipar, Yackobus Sahat Martua Sianturi, Gabriel Silma, Muhammad Soediantono, Dwi Supriyadi Susi Indriyani Tanjung, Lailatul Syifa Yusda, Desi Derina