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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 Jurnal Ilmu Hukum KYADIREN Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Poros Hukum Padjadjaran Journal of Comprehensive Science Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Media Hukum Indonesia (MHI) Journal of Law and Justice
Amelia Cahyadini
Program Studi Sarjana Ilmu Hukum, Fakultas Hukum Universitas Padjadjaran
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pemisahan Peraturan Daerah Tentang Pajak dan Izin Reklame Sebagai Upaya Memaksimalkan Penerimaan Pajak Amelia Cahyadini
PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Vol 4, No 1 (2017): PADJADJARAN Jurnal Ilmu Hukum (Journal of Law)
Publisher : Faculty of Law, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.409 KB)

Abstract

Pemanfaatan media iklan melalui reklame saat ini semakin diminati oleh pengusaha. Hal ini menimbulkan konsekuensi dalam hal izin penyelenggaraan reklame dan pembayaran pajaknya. Pajak Reklame sebenarnya dapat menjadi potensi pendapatan asli daerah yang cukup menjanjikan, namun banyak daerah di Indonesia yang belum dapat memanfaatkan potensi ini. Banyak daerah yang belum memiliki peraturan khusus tentang pajak reklame serta masih menyatukan instrument izin dan pajak. Tulisan ini akan membahas permasalahan pengaturan pajak reklame di Indonesia dengan mengambil contoh pengaturan pajak reklame pada beberapa daerah yaitu di Kota Pekanbaru, Bekasi, dan Mataram. Pajak dan izin merupakan rezim yang berbeda, sehingga pengaturannya juga perlu dipisahkan. Pemisahan ini juga dapat menjadi upaya peningkatan PAD sebab setiap rezim dapat diatur secara lebih rinci.Optimizing Advertising Tax Income in the City of Indonesia through Advertisement License and the Separation of Municipal Law on Taxes Regulation AbstractThe use of media advertising through billboards is increasingly used by entrepreneurs. This situation has caused the consequences to obtain the advertisement license and paying the advertisement tax. The advertisement tax might become a potential addition to boost local government revenue, yet unfortunately this practice has yet to be maximized by most of the local government in Indonesia due to the lack of local regulations governing it. This paper will discuss the problem in regulating advertisement tax by using several municipal laws on taxes regulation in Pekanbaru City, Bekasi City, and Mataram City. Taxes and licenses fell under different regimes, therefore the legal regulations governing both topics should be separated as well. This separation might also be an effective attempt to increase local government revenue by specifically regulates each regime. DOI: https://doi.org/10.22304/pjih.v4n1.a5
Urgensi Penerapan Good Corporate Governance Pada Badan Usaha Milik Daerah Dalam Pengelolaan Minyak dan Gas Bumi Melalui Kepemilikan Participating Interest Zahra Shafira Belanusa; R. Kartikasari; Amelia Cahyadini
Jurnal Jurisprudence Vol 10, No 1 (2020): Vol. 10, No. 1, Juni 2020
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v10i1.9974

Abstract

Tujuan: Artikel ini menganalisis penerapan Good Corporate Governance yang bertujuan agar mengetahui pengelolaan minyak dan gas bumi oleh BUMD melalui kepemilikan participating interest.Metodologi: Artikel ini merupakan artikel hukum yang menggunakan metode penelitian hukum yuridis normatif yang meletakkan hukum sebagai sebuah bangunan sistem norma dikaitkan dengan praktik penerapan Good Corporate Governance pada BUMD.Temuan: Hasil penelitian menunjukkan bahwa dengan penerapan Good Corporate Governance pada BUMD, dapat meningkatkan kinerja pimpinan BUMD sehingga berdampak pada keberlangsungan bisnis secara berkesinambungan.Kegunaan: Artikel ini memberikan penjelasan bahwa dengan penerapan Good Corporate Governance sejak dini pada BUMD, merupakan salah satu langkah yang dapat membawa BUMD pada tujuan yang akan dicapai dan dapat bergerak dengan baik secara berkesinambungan.Kebaruan/Orisinalitas: Penerapan Good Corporate Governance pada BUMD minyak dan gas bumi sangat menentukan dalam pengelolaan minyak dan gas bumi.
Gerbang Pembayaran Nasional (GPN) Sebagai Instrumen Dalam Optimalisasi Penarikan Pajak Penghasilan (PPh) Pada Transaksi E-Commerce Immanuel Riyadi Tampubolon; U Sudjana; Amelia Cahyadini
Kyadiren Vol 1 No 2 (2020): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v1i2.124

Abstract

Information Communication and Technology (ICT) has changed the form of traditional business to a digital-based business known as e-commerce. The development of e-commerce in Indonesia increases in size every year and affects the tax reception especially on the matter of income tax. The self-assessment system is a form of tax collection that emphasizes in recording, paying, and reporting incomes directly to businessmen. This causes many businessmen are considered not doing their tax liability. The National Payment Gateway (NPG) is an instrument that can record the incomes of businessmen for the benefit of income tax collection optimizations. However, there are currently no laws that specifically regulate records of businessmen incomes through NPG. This research is a descriptive analysis with the use of normative and empirical juridical approach. The results of the study indicate that the concept of withdrawing income tax (PPh) through the National Payment Gateway Instrument (GPN) requires a strong and concrete legal basis that regulates the requirements that must be met as an e-commerce business actor. In addition, it is also necessary to regulate cooperation between related institutions based on the Whole of Government theoretical approach in implementing the concept.
KEDUDUKAN HUKUM MENKOMINFO DALAM PELAKASANAAN PERDAMAIAN MENURUT UNDANG-UNDANG NOMOR 37 TAHUN 2004 TENTANG KEPAILITAN DAN PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG Shabrina Aliya Pramudita; Kartikasari Kartikasari; Amelia Cahyadini
Legal Standing : Jurnal Ilmu Hukum Vol 4, No 1 (2020): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.898 KB) | DOI: 10.24269/ls.v4i1.2347

Abstract

Susension of Payment (PKPU) is the time given by the law through the commercial court’s judgment where the Creditor and the Debtor are given the chance to discuss the ways to pay their debts by giving the payment plan as a whole or in partial, including if it is considered necessary to restructure the debts. It is known that there is the implementation of the peace agreement in PKPU. The parties in the implementation of the peace agreement are the Creditor and the Debtor. Moreover, it is also known that there are Preferred Creditor and Concurrent Creditor. However, in regard to the classification of the Creditors, there are several cases that show that the Creditor’s legal standing is debatable and it creates a problem during the implementation of the peace agreement in PKPU.
PERKEMBANGAN TEKNOLOGI KOMUNIKASI DALAM KAITANNYA DENGAN BIDANG ADMINISTRASI PEMERINTAHAN e-ktp Tasya Safiranita Ramli; Amelia Cahyadini
Academia Praja : Jurnal Ilmu Politik, Pemerintahan, dan Administrasi Publik Vol 2 No 01 (2019): Jurnal Academia Praja
Publisher : Universitas Jenderal Ahmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.584 KB) | DOI: 10.36859/jap.v2i01.71

Abstract

Information and telecommunication technology is the various fields including education, business, government and social. The development of Science and Technology which is quite demands of society that can not be negotiable. Administration is a social as specific embodiment in modern society. Administration in the narrow sense is a administrative activity that includes record-keeping activities, correspondence, book keeping and mail archiving as well as other matters intended to provide information and facilitate and obtain information back. In Indonesia, there are too many government institutions that are beginning to take advantage of this information technology development to be applied as a medium in providing ease of delivering public information and the ease of public services. This is for example in the use of e-ktp registration perceived the need for the application of information technology and communication technology in achieving service quality for the community, and achieving transparency, accountability, participation, efficiency.
KETERBUKAAN INFORMASI KEUANGAN UNTUK MENINGKATKAN PENERIMAAN PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 9 TAHUN 2017 Zahra Malinda Putri; Zainal Muttaqin; Amelia Cahyadini
Jurnal Poros Hukum Padjadjaran Vol. 4 No. 1 (2022): JURNAL POROS HUKUM PADJADJARAN
Publisher : Fakultas Hukum Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23920/jphp.v4i1.674

Abstract

ABSTRAKSalah satu permasalahan dalam pembayaran pajak adalah kesadaran wajib pajak akan pentingnya manfaat dari pajak. Hal tersebut menimbulkan berbagai permasalahan dalam pelaksanaan pembayaran pajak, masih banyak masyarakat yang sengaja atau tidak mau membayar pajak, sehingga perlu dilakukan pembaharuan kebijakan untuk mengatasi permasalahan tersebut, Tulisan ini menelaah aspek yuridis mengenai pengaturan pertukaran informasi dalam rangka peningkatan penerimaan pajak. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan spesifikasi yang bersifat deskriptif analitis. Tujuan penelitian ini adalah menghasilkan gambaran dan pandangan dalam implementasi keterbukaan informasi keuangan dalam rangka meningkatkan penerimaan pajak.Kata kunci: keterbukaan informasi; pajak; lembaga keuangan ABSTRACTOne of the problems in paying taxes is the taxpayer's awareness of the benefits of taxes. This causes problems in the implementation of tax payments, there are still many people who deliberately or do not want to pay taxes, so it is necessary to update policies to overcome these problems. This paper examines the juridical aspects of information management in the context of tax revenue. The research method used is a normative juridical approach with descriptive analytical specifications. The purpose of this research is to produce a description and views on the implementation of financial information disclosure in the context of tax revenue.Keywords: information disclosure; taxes; financial institutions
Digital Tax Regulation in Facing Society 5.0 Era to Realize Indonesian Tax Sovereignty Cahyadini, Amelia; Safiranita, Tasya; Muttaqin, Zainal; Fauzi, Rizki; Ramli, Ahmad M
PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Vol 11, No 1 (2024): PADJADJARAN JURNAL ILMU HUKUM (JOURNAL OF LAW)
Publisher : Faculty of Law, Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological advancements have catalyzed the emergence of the digital economy, where digital platforms, leveraging internet access, can penetrate multiple regions and accrue substantial profits unrestricted by national jurisdictions. This scenario presents advantages and convenience but simultaneously challenges a country's tax sovereignty. The traditional tax system, predicated on a company's physical presence for tax liability, finds itself ill-equipped to handle the digital domain's nuances. This research seeks to explore the potential and hurdles in implementing digital taxes in Indonesia, delving into the government's regulatory efforts within the framework of Society 5.0. From an academic standpoint, digital taxes illustrate the disruption in tax collection due to the absence of a tangible company presence. Thus, this study also aims to investigate the determination of tax sovereignty in the context of digital taxation, aspiring to enrich scholarly discourse. Employing a normative juridical approach, this study scrutinizes legal norms and rules while considering empirical facts from the field. The findings indicate that while the introduction of digital taxes in Indonesia holds significant promise and faces considerable challenges, governmental action to update and streamline digital tax regulations is imperative. Furthermore, the principles underlying digital tax proposals, such as Pillar One, require reinforcement to enhance their effective implementation.DOI: https://doi.org/10.22304/pjih.v11n1.a7 
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.
Co-Authors Adrian E Rompis Amrullah, Ahmad Syarief Arta Atmaja, Budi Arta Atmaja, Budi Belanusa, Zahra Shafira Chyntia Pinky Jullianti Dewi Kania Sugiharti Fauzi, Rizki Immanuel Riyadi Tampubolon Kartikasari Kartikasari Kartikasari, Luciana Asih Kartikasari, R. Marsya Iffah Erisar Raib Mochammad Bobby Rachman Muhammad Yasin Izhharulhaq Nugraha, Prasetya Agung Oka Margana, Indra Oka Margana, Indra Pinky, Chyntia Radjab, Abi Ma’ruf Rahmawati, Deva Sinta Ramli, Ahmad M Ramli, Tasya Safiranita Revina Putri Utami Shabrina Aliya Pramudita Sinta Dewi Sinta Dewi Rosadi Sinta Dewi Rosadi, Sinta Dewi Tasya Safiranita Tasya Safiranita Ramli Tasya Safiranita, Tasya U Sudjana Yuliana Keke Febrianti Zahra Malinda Putri Zahra Shafira Belanusa Zainal Mutaqqin Zainal Muttaqin Zainal Muttaqin