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All Journal Jurnal Esensi Hukum Recht Studiosum Law Review Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Hukum Statuta
Al Fath
Fakultas Hukum, Universitas Pembangunan Nasional "Veteran" Jakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AMBIGUITAS PENERAPAN SELF ASSESSMENT SYSTEM PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) Al Fath; Cantiqa, Shevanna Putri; Sitanggang, Matthew Jakaria
Esensi Hukum Vol 5 No 2 (2023): Desember - Jurnal Esensi Hukum
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/esensihukum.v5i2.300

Abstract

Undang-Undang Dasar Negara Republik Indonesia mengamanatkan agar terwujudnya masyarakat Indonesia yang adil dan makmur, sejahtera, yang mencakup semua aspek kehidupan. Amanat untuk menyejahterakan masyarakat Indonesia salah satunya diimplementasikan melalui pajak. Pajak dimaksudkan untuk mengumpulkan dana untuk berbagai kegiatan pemerintahan, seperti pendidikan, kesehatan, infrastruktur, pertahanan dan keamanan, serta untuk memperbaiki kondisi ekonomi dan meningkatkan kesejahteraan masyarakat sebagaimana yang termaktub dalam Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Indonesia sendiri mengenal tata cara pemungutan pajak salah satunya adalah Self Assesment System. Self assesment system adalah suatu sistem pemungutan pajak yang memberikan kepercayaan sepenuhnya kepada wajib pajak untuk dapat menghitung sendiri besaran pajak terutang dan membayarkan sendiri pajak terutang tersebut sesuai dengan peraturan perundang-undangan perpajakan yang ada. Self Assesment System merupakan bentuk yang efisien dalam mengumpulkan pajak yang juga diterapkan dalam pemungutan pajak BPHTB. Namun dalam pelaksanaannya, sistem tersebut belum berjalan sebagaimana yang diatur dalam peraturan perundang-undangan. Hal ini antara lain disebabkan masih banyak pihak fiskal yang ikut campur dalam perhitungan besaran pajak sehingga menyebabkan sistem tidak berjalan seperti yang tertulis di peraturan perundang-undangan. Untuk itu perlu sosialisasi kepada masyarakat dan pejabat terkait, serta diperlukan tindakan yang lebih ketat terhadap praktik penggunaan pihak ketiga dalam pembayaran BPHTB
The Legal-Political Urgency of Coal Industry Downstreaming for Democratic and Just National Development Gilang Abi Zaifa; Maria Yohana; Al Fath
Recht Studiosum Law Review Vol. 2 No. 2 (2023): Volume 2 Nomor 2 (November-2023)
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/rslr.v2i2.13014

Abstract

In please fifth Pancasila and the 1945 Constitution emphasize that the principle of social justice mandates the responsibility of the government in developing welfare. After the issuance of Law NO. 3 of 2020, the mineral and coal (minerba) sector plays an important role in national economic growth. However, in practice, it is felt that the government lacks a supervisory function, resulting in a recentralization of authority, both from the aspect of licensing and supervision. Coal industry supervision mechanisms must be further regulated to ensure that the downstream coal industry is not controlled by a handful of people. The formulation of the problem in this journal is what is the mechanism for downstreaming the coal industry as a development of national law? And what is the juridical basis for the delegation of authority for the downstream coal industry in achieving national legal prosperity? This research uses normative juridical method through literature study. Normatively, the legal politics of natural resource management in Indonesia has been determined in the 1945 Constitution, specifically in Article 33 paragraph (2) and paragraph (3). In terms of planning, as well as coordination of intensity implementation supervision has not been carried out optimally, so that it has not supported the realization of sustainable and environmentally sound mining through law enforcement efforts. The recommendation from this study is that policies still need to be synchronized with the provisions of related laws and regulations so that they can become an effective, efficient and comprehensive legal basis in mining operations so as to create legal certainty and provide protection for the community.
Edukasi Sadar Hukum Penggunaan Media Sosial Di Kalangan Pelajar Kepada Siswa SMA Negeri 66 Jakarta Rosalia Dika Agustanti; Slamet Tri Wahyudi; Supardi Supardi; Kayus Kayowuan Lewoleba; Mulyadi Mulyadi; Asari Suci Maharani; Al Fath
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 2 No. 9 (2023)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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Abstract

Edukasi sadar hukum penggunaan media sosial di kalangan pelajar adalah sebuah inisiatif yang tak hanya relevan, tetapi juga mendesak. Seiring dengan pertumbuhan pesat penggunaan media sosial di kalangan pelajar, muncul berbagai risiko hukum yang sering kali diabaikan. Dalam melaksanakan program ini penyusun membagi tahapan pelaksanaannya menjadi beberapa tahapan, yaitu tahap persiapan, tahap pelaksanaan, tahap akhir. Kegiatan ini terdiri dari beberapa rangkaian, yaitu pelaksanaan pre-test, pemaparan materi mengenai penggunaan sosial media, pelaksanaan post-test, sesi tanya jawab, dan diakhiri sesi dokumentasi. Hasil dari pre-test dan post-test peserta didik menunjukan adanya perubahan yang baik ditunjukan dengan nilai persentase yang meningkat pada hasil post-test.
Tinjauan Yuridis atas Kebijakan Outsourcing di Indonesia dan Implikasinya terhadap Kesejahteraan Pekerja Al Fath; Nada Syifa Nurulhuda; Virna Amalia Nur Permata
Jurnal Hukum Statuta Vol 3 No 2 (2024): Volume 3, Nomor 2, April 2024
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v3i2.9027

Abstract

The practice of labor deployment by third-party companies is a common occurrence in Indonesia. However, the paradigm surrounding this labor deployment remains legally ambiguous for some members of the public, which affects the welfare of the workers. This ambiguity prompted the author to conduct a study focusing on the juridical review of outsourcing policies and their implications on worker welfare. Based on the author's research, it was found that the general regulations governing labor deployment or outsourcing issues are Law No. 13 of 2003 on Manpower, Law No. 11 of 2020 on Job Creation, and Minister of Manpower Regulation No. 19 of 2012. A common issue faced is the lack of stringent legal oversight. Additionally, outsourced workers often face injustice concerning wages, benefits, and job instability.
ANALISIS TINGKAT KEPERCAYAAN PUBLIK TERHADAP MAHKAMAH KONSTITUSI PASCA PUTUSAN NOMOR 90/PUU-XXI/2023 Yuliana, Adelia; Tuasalamony, Adzra Ardelia; Al Fath; Parhusip, Alizcia Dora; Febriani, Anggie; Bakhtiar, Handar Subhandi
Jurnal Hukum Statuta Vol 3 No 2 (2024): Volume 3, Nomor 2, April 2024
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v3i2.9095

Abstract

Constitutional Court Decision Number 90/PUU-XXI/2023 is considered to have a conflict of interest due to the involvement of Chief Justice Anwar Usman's family with one of the parties, raising doubts about the court's independence and integrity. This study aims to examine the impact of this decision on public perception and trust in the Constitutional Court. Using empirical legal research with an interdisciplinary and conflict approach, the study distributed online questionnaires through Google Forms to explore the impact of that Decision on public perception and trust. The results indicate that the decision to set the minimum age limit for presidential and vice-presidential candidates at 40 years old has a significant impact on the level of public trust in the Constitutional Court. The Spearman correlation test shows a very strong and significant relationship, with a coefficient of determination of 0.780, indicating that 78% of the variability in the level of public trust can be explained by this decision. However, there is still 22% variability influenced by other factors that need to be studied further to get a more complete picture of public trust in the Constitutional Court.
Co-Authors Agustanti, Rosalia Dika Asari Suci Maharani Cantiqa, Shevanna Putri Febriani, Anggie Gilang Abi Zaifa Handar Subhandi Bakhtiar Kayus Kayowuan Lewoleba Maria Yohana Mulyadi Mulyadi Nada Syifa Nurulhuda Parhusip, Alizcia Dora Sitanggang, Matthew Jakaria Slamet Tri Wahyudi Supardi Supardi Tuasalamony, Adzra Ardelia Virna Amalia Nur Permata Yuliana, Adelia