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All Journal Jurnal IUS (Kajian Hukum dan Keadilan) Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Wawasan Yuridika DIJB (Diponegoro International Journal of Business) Distribusi Jurnal Teknologi Sistem Informasi dan Aplikasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Judicial Review Insight Management Journal International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Sanskara Ekonomi dan Kewirausahaan Journal of Contemporary Administration and Management (ADMAN) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Irwan Sugiarto
Sekolah Tinggi Hukum Bandung
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Back Matter JWY Vol 1 No 1 Maret 2017 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 1, No 1 (2017)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1433.134 KB) | DOI: 10.25072/jwy.v1i1.148

Abstract

PENERAPAN PAJAK PENGHASILAN ATAS DIVIDEN Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 30, No 1 (2014)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (612.152 KB) | DOI: 10.25072/jwy.v30i1.72

Abstract

AbstrakMembayar pajak merupakan kesepakatan bersama di antara warga negara seperti yang dituangkan di dalam Pasal 23A Undang-undang Dasar (UUD) Tahun 1945. Saat ini pajak bukan lagi merupakan sesuatu yang asing bagi masyarakat. Sebagian kalangan telah menempatkan pajak secara proporsional dalam kehidupannya, bahwa pajak telah dianggap sebagai salah satu kewajiban dalam bernegara. Terkait dengan pembagian dividen, dalam hal ini juga terdapat kewajiban perpajakan. Pengenaan perpajakan untuk dividen menganut prinsip pemajakan atas penghasilan dalam pengertian yang luas, yaitu bahwa pajak atas dividen yang merupakan tambahan kemampuan ekonomis yang diterima atau diperoleh wajib pajak tanpa melihat dari manapun asalnya yang dapat dipergunakan untuk konsumsi atau menambah kekayaan.Metode pengenaan pajak penghasilan atas dividen diatur dalam Undang-Undang Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 2000 tentang Pajak Penghasilan. Penghasilan yang diterima yang dimaksud dalam Pasal 23 ayat (1) huruf a angka 1 yaitu sebagaimana yang dimaksud dalam Pasal 4 ayat (1) huruf g, dengan pengenaan tarif sebesar 15% (lima belas persen) dari jumlah bruto oleh pihak yang wajib membayarkan dividen. Kemudian Pasal 26, dengan pengenaan tarif sebesar 20% (dua puluh persen) dari jumlah bruto oleh pihak yang wajib membayarkan dividen, dan Pasal 17 ayat (2c) dengan pengenaan tarif sebesar 10% (sepuluh persen) dan bersifat final. Yang bukan objek pajak, adalah penghasilan yang diterima yang dimaksud dalam pasal 4 ayat (3) huruf f ; huruf i ; dan huruf k.Kata Kunci: Pajak Penghasilan, Dividen
Back Matter JWY Vol 1 No 2 September 2017 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 1, No 2 (2017)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1097.779 KB) | DOI: 10.25072/jwy.v1i2.171

Abstract

Front Matter JWY Vol 1 No 1 Maret 2017 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 1, No 1 (2017)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.632 KB) | DOI: 10.25072/jwy.v1i1.153

Abstract

Front Matter JWY Vol 2 No 2 September 2018 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 2, No 2 (2018)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.835 KB) | DOI: 10.25072/jwy.v2i2.212

Abstract

Back Matter JWY Vol 2 No 2 September 2018 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 2, No 2 (2018)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.955 KB) | DOI: 10.25072/jwy.v2i2.216

Abstract

Back Matter JWY Vol 2 No 1 Maret 2018 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 2, No 1 (2018)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.955 KB) | DOI: 10.25072/jwy.v2i1.195

Abstract

Front Matter JWY Vol 2 No 1 Maret 2018 Sugiarto, Irwan
Jurnal Wawasan Yuridika Vol 2, No 1 (2018)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.955 KB) | DOI: 10.25072/jwy.v2i1.200

Abstract

Consumers Spiritual Rights In Indonesia: A Legal Study Of Sharia Fintech Implementation In The Consumers Protection Perspective Irwan Sugiarto; Hari Sutra Disemadi
Jurnal IUS Kajian Hukum dan Keadilan Vol 8, No 3: December 2020 : Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v8i3.766

Abstract

The Industrial Revolution 4.0 provided advances in financial services such as financial technology (fintech) innovations. The fintech concept that adapts to technological developments is expected to facilitate a more practical, secure, and modern financial transaction process, including digital-based financial services that are currently developing around the world. The implementation of fintech in Indonesia is divided into conventional fintech and sharia fintech which provides choices for the public in accessing financial services. The problem comes from the Muslim community who still do not believe in the implementation of the Islamic financial industry especially sharia fintech. The existence of skepticism from the community is the basis of this research. This research uses normative legal research methods to describe and explaining efforts to implement sharia fintech in protecting the consumers, especially the protection of “spiritual rights”. This protection can be pursued through the spread of sharia principles in which sharia fintech financing services do not contain usury, uncertainty (ghoror), speculation (masyir), hiding damage (tadlis), harming other parties (dharar), and avoiding illegal matters (haram). Then the implementation of sharia fintech in protecting the customer's spiritual rights can also be pursued by applying financing arrangements that have been regulated by applicable regulations and by Fatwa DSN-MUI, such as contract/akad al-bai', akad ijarah, akad mudharabah, akad musyarakah, akad wakalah bi al ujrah, and akad qardh.
CSR Contextualization for Achieving the SDGs in Indonesia I Kadek Agus Setiawan; Puji Ayu Larasati; Irwan Sugiarto
Journal of Judicial Review Vol 23 No 2 (2021): December 2021
Publisher : Fakultas Hukum, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jjr.v23i2.5021

Abstract

Companies in Indonesia carry out corporate social responsibility (CSR) on the basis of taking care of contractual obligations, in this case complying with regulations made by the central and local governments. Normatively, ideally without contractual obligations, the company should not care about profits, but also care about the welfare of the community and environmental sustainability. This research wants to examine and reveal the relationship between CSR in realizing Sustainable Development Goals (SDGs) in Indonesia. The research method used is the juridical-normative research method. Supporting this juridical-normative research using a statutory approach, a historical approach, and a conceptual approach. The data needed in this research is secondary data obtained by using library research techniques. This research shows that Indonesia is a country that requires parties to implement CSR through regulations. There is a close relationship between CSR and sustainable development because CSR puts forward 3 principles, namely economy, society, the environment which are then in accordance with the goals of sustainable development. CSR is a sustainable commitment by the business world that acts as action and contributes to the community's economy and environmental sustainability. Therefore, SDGs can be contextualized as a viewpoint for every company in its business activities through various CSR activities such as greening programs, providing clean water facilities, improving settlements, increasing welfare, improving the quality of education, and other things related to sustainable development.
Co-Authors Agus Mulyana Deny Setiawan Disemadi, Hari Sutra Eko Cahyo Mayndarto Fadhillah, Muhammad Ardiansyah Hima Barima I Kadek Agus Setiawan Indra Permana, Indra Irpan Kusyadi Lilis Suryani Napu, Fithriah Noryani Noryani Priambodo, Aji Puji Ayu Larasati Puji Hastuti Retno Wulansari Rudi Ginting Rukmana, Arief Yanto Rusmasari Marisya Septin Maisharah K Siti Mariam Suflani Sulaeman, Maman Wibawa, Anggun Yuliana Yuliana Zulkifli