Claim Missing Document
Check
Articles

Found 2 Documents
Search

Upaya Pencegahan Kerugian pada Kreditur yang Dilakukan Debitur dalam Kepailitan Deshy Eka Permatasari; Kefianto K; Aisyah Nurhaliza; Nabila Zalfa; Muhammad Prima Adiguna
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 11 (2023): Desember
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10231907

Abstract

Actio Pauliana is a legal action allowing a bankruptcy curator to annul transactions harming creditors, aiming to prevent unfair asset transfers and safeguard creditors' interests. The research method is juridical normative with a statute approach and case approach. It refers to Putusan No. 6/Pdt. Sus-Pailit/2018/PN.Niaga.Medan and Putusan Mahkamah Agung Nomor 560 K/Pdt.Sus-Pailit/2021 as the main discussion sources. The outcome is that PT. Bina Karya Sarana must pay all debts of petitioning creditors using the debtor's assets as collateral, After bankruptcy verdict, all debtor's assets become public seizure based on the judge's considerations during the trial. The Supreme Court Verdict No. 560 K/Pdt.Sus-Pailit/2021 concludes from the study that actio pauliana doesn't meet the "other matters" element in the Bankruptcy Law. However, the actio pauliana lawsuit criteria, as per Bankruptcy Law No. 37 of 2004, are fulfilled.
Strategi Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Demak Nilaiana Nilaiana; Kadi Sukarna; Muhammad Junaidi; Endah Pujiastuti; Aisyah Nurhaliza
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11400

Abstract

This study aims to analyze strategies for optimizing local tax revenues in Demak Regency, which play a strategic role as the primary source of financing for development and public services. The urgency of this research lies in evaluating the regional tax policies that have not yet been fully optimized, resulting in limited funds to cover government expenditures. The novelty of this study lies in its comprehensive analysis of optimization strategies, including updating tax data, utilizing information technology, improving service quality, and enforcing strict legal measures. Furthermore, this research emphasizes the importance of inter-agency collaboration, particularly with the Regional Financial and Asset Management Agency, as well as education and socialization programs to enhance taxpayer awareness and compliance. Employing a normative juridical approach supported by primary data from interviews and secondary data from statutory regulations, the findings reveal that optimization of tax revenues can be achieved through integrated information systems, stronger supervision, and incentive schemes for compliant taxpayers. These findings are expected to contribute to strengthening local tax policy and supporting the sustainable improvement of public welfare in Demak Regency.   Penelitian ini bertujuan untuk menganalisis strategi optimalisasi penerimaan pajak daerah di Kabupaten Demak yang memiliki peran strategis sebagai sumber utama pembiayaan pembangunan dan pelayanan publik. Urgensi penelitian terletak pada evaluasi terhadap kebijakan penerimaan pajak daerah yang belum optimal, sehingga berdampak pada keterbatasan dana untuk menutupi kebutuhan belanja pemerintah daerah. Kebaruan penelitian ini terletak pada analisis komprehensif mengenai strategi optimalisasi yang mencakup pemutakhiran data perpajakan, pemanfaatan teknologi informasi, peningkatan kualitas pelayanan, serta penegakan hukum yang tegas. Selain itu, penelitian ini juga menekankan pentingnya kolaborasi lintas instansi, termasuk dengan Badan Pengelolaan Keuangan dan Pendapatan Aset Daerah, serta edukasi dan sosialisasi untuk meningkatkan kesadaran dan kepatuhan wajib pajak. Dengan menggunakan pendekatan yuridis normatif yang didukung oleh data primer melalui wawancara dan data sekunder berupa peraturan perundang-undangan, hasil penelitian menunjukkan bahwa optimalisasi penerimaan pajak dapat dicapai melalui integrasi sistem informasi, penguatan pengawasan, dan insentif bagi wajib pajak patuh. Temuan ini diharapkan memberikan kontribusi bagi penguatan kebijakan perpajakan daerah serta mendukung peningkatan kesejahteraan masyarakat Kabupaten Demak secara berkelanjutan.