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Journal : Jurnal Selat

Kompetensi Peradilan Pajak di Negara Indonesia Berdasarkan Undang Undang Dasar 1945 Kurniawan, Wishnu; Lendrawati, Lendrawati; Nurjanah, Siti
Jurnal Selat Vol 3 No 2 (2016): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

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Abstract

The most high-income of Indonesia is 75 % derived from Tax. Misappropriation oftax collection came from tax dispute resolution manipulation.  Misappropriation of Tax suspected due to unindependently Tax Court in Indonesia. Academic analythical through a philosophical base of absolute competence in upholding its independence Justice in case of Tax Justice .This review based on the analythical method of the absolute competence of the Tax Court with Juridical aspects associated with Philosophical Aspects of the Tax Justice standing. The results will confirmed with the experts opinion (of Taxation and law, particularly with the Administrative Law and Constitutional Law) The Legal opinion will be  analyzing with the provisions of laws and regulations related to the subject matter following the constitution to the level of the basic aspects of the establishment basic norms of legislation. The opinion of the analysis are expected to provide an answer of the Tax Court standing in order to preserve the independence and impartiality of the Tax Court in its function to examine, hear and decide disputes of  Tax interference any party. Keyword: Philosophical Aspects, Tax Court, Competences, Independence.
Pelaksanaan Perpanjangan Uang Wajib Tahunan Otorita Sampai Dengan Perpanjangan Hak Guna Bangunan Di Kota Batam (Studi Kasus Kantor Notaris/PPAT Andreas Timothy, S.H., M.Kn.) Lendrawati, Lendrawati; Christa, Gusita
Jurnal Selat Vol 3 No 1 (2015): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

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Abstract

Problems often occur in the management of UWTO extension until the extension of the HGB is long term processing time. Whereas the request for an extension not new appliacation. The method used in this research is observation, interview, literature study, design and simulation. Research resut in the office of Notary/PPAT Andreas Timothy, S.H., M.Kn is form procedures for handling UWTO extension until extension of HGB, form completeness of the maintenance file extension UWTO, form completeness of maintenance file extension HGB and monitoring programs are designed with Microsoft Office Excel. The design of the completeness of this file is designed to enable employees of the Office Notary/PPAT to understand the procedures for handling UWTO extension until extension of HGB when explaining to clients. Key words: Extension, UWTO, HGB, Form, Design, Clients.