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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.
The Legal Aspects Fulfillment of Tax Responsibilities for Micro and Small Enterprises Established as Individual Company Rachman, Aditya; Sudaryat, Sudaryat; Cahyadini, Amelia
JUSTISI Vol. 10 No. 2 (2024): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v10i2.3192

Abstract

An Individual Company is a new legal entity intended for Micro and Small Enterprise (MSE) actors to obtain legal entity status. However, based on the taxation perspective, establishing an Individual Company raises the consequence of tax imposition on one party that is substantially the same entity, namely MSEs as Individuals and Individual Companies as Legal Entities. This study intends to examine the taxation responsibility attached to the Individual Company as a law entity so taxpayers can carry out their tax obligations. The study method used is normative juridical with descriptive-analytical research specifications and qualitative juridical data analysis. The results of this study indicate that MSE actors who establish themselves as Individual Companies are given Corporate Taxpayer status with all its legal consequences. Direktorat Jenderal Pajak (DJP) needs to make adjustments and relax the Rights and Obligations of Corporate Taxpayers in the form of Individual Companies so that the tax self-assessment system is still implemented effectively, easily, and efficiently for taxpayers so that it has an impact on legal certainty and increases the level of taxpayer compliance.
Komitmen Indonesia dalam Mengatur Pajak Digital sebagai Bentuk Realisasi Tujuan Pembangunan Berkelanjutan XVII Cahyadini, Amelia; Luciana, Bidadari Jelly
Prosiding Seminar Nasional Unimus Vol 7 (2024): Transformasi Teknologi Menuju Indonesia Sehat dan Pencapaian Sustainable Development G
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

Pajak digital merupakan bentuk penerimaan negara yang secara progresif dapat memberikan dampak positifbagi perekonomian nasional. Namun, secara administratif, pemerintah Indonesia masih terkendala dalammelakukan pengenaan pajak penghasilan terhadap MNE asing sebagai pemberi layanan digital di Indonesia.Dalam pelaksanaannya, Peneliti menggunakan metode penelitian secara yuridis normatif denganmenggunakan berbagai sumber yang relevan. Selanjutnya, penelitian ini menunjukkan hasil bahwa demimengatasi kendala tersebut, pemerintah Indonesia telah menjalin kemitraan secara global melaluikeikutsertaannya dalam konsensus OECD, terutama Pillar One. Dengan demikian, bentuk upayapemerintah tersebut telah menunjukkan komitmen Indonesia dalam mengatur pajak digital sebagai bentukrealisasi perwujudan tujuan pembangunan berkelanjutan ke-17.      Kata Kunci: Komitmen, Pillar One, Pembangunan Berkelanjutan