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All Journal Yustisia Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Veritas et Justitia PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Jurisprudence Legal Standing : Jurnal Ilmu Hukum JUSTISI Jurnal Ilmu Hukum KYADIREN Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik JURNAL DE JURE MUHAMMADIYAH CIREBON LEGAL BRIEF Jurnal Poros Hukum Padjadjaran Journal of Comprehensive Science Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Innovative: Journal Of Social Science Research Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Prosiding Seminar Nasional Unimus Media Hukum Indonesia (MHI) Journal of Law and Justice
Amelia Cahyadini
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Veritas et Justitia

 1 
PEMBAHARUAN SANKSI PAJAK SEBAGAI UPAYA MENGOPTIMALKAN PENERIMAAN NEGARA Cahyadini, Amelia; Arta Atmaja, Budi; Oka Margana, Indra
Veritas et Justitia Vol. 3 No. 2 (2017): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v3i2.2776

Abstract

This paper examines about sanctions against the perpetrators of criminal acts in the field of taxation, where the position of criminal sanctions to be an interesting thing to see discussed up to now unknown tax ratio of Indonesia is still low when the tax It is the biggest contributor to the country's acceptance of Indonesia. The provisions of related criminal sanctions are also interesting when they are related to article 44B Act No. 28 of 2007 General provisions and Taxation Procedures in which the termination of the investigation can be carried out at the request of the Minister Finance to the Attorney General against Taxpayers who have tax debt that is not or less is paid in the form of administrative sanction plus a fine of four times the amount of tax that is not or less paid. The authors recommend several ideas that can be made of the Government in formulating the existing regulation back to fit the circumstances and conditions that occur and are able to meet the community's sense of fairness.
PEMBAHARUAN SANKSI PAJAK SEBAGAI UPAYA MENGOPTIMALKAN PENERIMAAN NEGARA Cahyadini, Amelia; Arta Atmaja, Budi; Oka Margana, Indra
Veritas et Justitia Vol. 3 No. 2 (2017): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v3i2.2776

Abstract

This paper examines about sanctions against the perpetrators of criminal acts in the field of taxation, where the position of criminal sanctions to be an interesting thing to see discussed up to now unknown tax ratio of Indonesia is still low when the tax It is the biggest contributor to the country's acceptance of Indonesia. The provisions of related criminal sanctions are also interesting when they are related to article 44B Act No. 28 of 2007 General provisions and Taxation Procedures in which the termination of the investigation can be carried out at the request of the Minister Finance to the Attorney General against Taxpayers who have tax debt that is not or less is paid in the form of administrative sanction plus a fine of four times the amount of tax that is not or less paid. The authors recommend several ideas that can be made of the Government in formulating the existing regulation back to fit the circumstances and conditions that occur and are able to meet the community's sense of fairness.
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE Cahyadini, Amelia; Oka Margana, Indra
Veritas et Justitia Vol. 4 No. 2 (2018): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v4i2.3071

Abstract

E-commerce poses a challenge to establishing a viable tax system.  The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually.  The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
MUTASI: BENTUK SANKSI DI BIDANG KEPEGAWAIAN? Cahyadini, Amelia; Radjab, Abi Ma’ruf; Pinky, Chyntia
Veritas et Justitia Vol. 6 No. 1 (2020): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v6i1.3425

Abstract

In the civil servant management system, developed on the basis of merit system, any official can be at any time be transferred, promoted or demoted.  In practice this option may and have often been misused as tool in office politics to remove troublesome civil servant. From the civil servant’s perspective, the options open are either comply or decline the standing order and face the consequence of disciplinary sanction.  This article shall discuss, using a legal/juridical normative method, legal aspects of this management tool. The aim is to propose a guidance for civil servants on how to deal with orders of transfer or motion/demotion.
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
KEBIJAKAN OPTIMASI PAJAK PENGHASILAN DALAM KEGIATAN E-COMMERCE Cahyadini, Amelia; Oka Margana, Indra
Veritas et Justitia Vol. 4 No. 2 (2018): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v4i2.3071

Abstract

E-commerce poses a challenge to establishing a viable tax system.  The Indonesian Directorate General of Taxes have yet to establish a viable data collection system on the number of active e-commerce business persons and how much they earn annually.  The main question to be discussed here is how tax income regulation in Indonesia responds to e-commerce activities, taking into consideration the existing self-assessment system? The author shall attempt to answer this question by using a juridical normative approach. This research leads to one recommendation, i.e. to improve government revenue from e-commerce tax in Indonesia a rule should be established obligating e-commerce actors to obtain certificate of reliability (trust mark). This will improve government and public monitoring capability.
MUTASI: BENTUK SANKSI DI BIDANG KEPEGAWAIAN? Cahyadini, Amelia; Radjab, Abi Ma’ruf; Pinky, Chyntia
Veritas et Justitia Vol. 6 No. 1 (2020): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v6i1.3425

Abstract

In the civil servant management system, developed on the basis of merit system, any official can be at any time be transferred, promoted or demoted.  In practice this option may and have often been misused as tool in office politics to remove troublesome civil servant. From the civil servant’s perspective, the options open are either comply or decline the standing order and face the consequence of disciplinary sanction.  This article shall discuss, using a legal/juridical normative method, legal aspects of this management tool. The aim is to propose a guidance for civil servants on how to deal with orders of transfer or motion/demotion.
PAJAK PENGHASILAN BAGI OVER-THE-TOP DI INDONESIA: SEBUAH PELUANG DAN TANTANGAN Cahyadini, Amelia; Muttaqin, Zainal; Dewi, Sinta; Sugiharti, Dewi Kania
Veritas et Justitia Vol. 8 No. 1 (2022): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v8i1.4735

Abstract

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.
Co-Authors AA Agustia Sinta Dewi Aditya Rachman, Aditya Adrian E Rompis Amrullah, Ahmad Syarief Arta Atmaja, Budi Arta Atmaja, Budi Belanusa, Zahra Shafira Chyntia Pinky Jullianti Dewi Kania Sugiharti Fauzi, Rizki Gumilang, Safa Luthfia Immanuel Riyadi Tampubolon Kartikasari Kartikasari Kartikasari, Luciana Asih Kartikasari, R. Luciana, Bidadari Jelly Marsya Iffah Erisar Raib Mayana, Not. Ranti Fauza Mochammad Bobby Rachman Muhammad Yasin Izhharulhaq Not. Ranti Fauza Mayana Nugraha, Prasetya Agung Oka Margana, Indra Oka Margana, Indra Pinky, Chyntia Radjab, Abi Ma’ruf Rahmawati, Deva Sinta Ramli, Ahmad M Revina Putri Utami Safa Luthfia Gumilang Saputri, Mastura Ajeng Shabrina Aliya Pramudita Sinta Dewi Sinta Dewi Rosadi Sudaryat Sudaryat, Sudaryat Tasya Safiranita, Tasya U Sudjana Yuliana Keke Febrianti Zahra Malinda Putri Zahra Shafira Belanusa Zainal Mutaqqin Zainal Muttaqin Zainal Muttaqin