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All Journal JURNAL ILMIAH ADVOKASI Law_Jurnal Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Muldri P.J. Pasaribu
Universitas Simalungun
Law, Crime, Criminology & Criminal Justice

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PEMANFAATAN PEKARANGAN RUMAH PERKOTAAN DENGAN BUDIDAYA SAYURAN HIDROPONIK Ummu Harmain; Jef Rudiyantho Saragih; Tri Astuti; Muldri P.J. Pasaribu; Pinondang Nainggolan
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 2 No. 1 (2022): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f198jn91

Abstract

Houses in urban areas generally have limited yard land. With a little creativity, the limited yard land can be used for hydroponic vegetable cultivation. This activity aims to disseminate hydroponic system vegetable cultivation by utilizing limited land for home gardens in urban areas. Activities carried out in the form of counseling, cultivation practices and the manufacture of ab-mix nutrition as well as assistance in hydroponic vegetable cultivation. This activity is able to increase participants' knowledge by producing vegetables for consumption and has the potential to be developed into additional household income
EFEKTIVITAS PENERAPAN PASAL 26 A AYAT (4) UU NOMOR 6 TAHUN 2023 DALAM PENYELESAIAN SENGKETA PEMBUKTIAN Ohmen Sauri Onan Siregar; Rony Andre Christian Naldo; Muldri P.J. Pasaribu
Law Jurnal Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lj.v7i1.9650

Abstract

Tujuan Pasal 26 A ayat (4) UU Nomor 6 Tahun 2023 adalah untuk mendorong WP bersikap terbuka sejak tahap pemeriksaan sehingga ketetapan pajak yang diterbitkan berasal dari pengujian atas dokumen yang diberikan oleh WP pada saat pemeriksaan. Penerapan Pasal 26 A ayat (4) UU Nomor 6 Tahun 2023 diharapkan akan mengurangi sengketa pembuktian yang berlanjut ke Pengadilan Pajak. Fakta hukumnya, sengketa pembuktian yang berlanjut ke Pengadilan Pajak. Penelitian ini bertujuan untuk mengkaji mengenai efektivitas penerapan Pasal 26A ayat (4) UU Nomor 6 Tahun 2023 dalam penyelesaian Keberatan WP agar terwujud pemungutan pajak yang berkeadilan. Hasil penelitian menyimpulkan bahwa ada 2 (dua) faktor penyebab timbulnya sengketa pembuktian antara WP dan DJP. Penerapan Pasal 26 A ayat (4) UU Nomor 6 Tahun 2023 dalam penyelesaian sengketa pembuktian antara WP dan DJP belum sepenuhnya efektif.
EFFECTIVENESS OF IMPLEMENTING SANCTIONS BASED ON ARTICLE 38 OF LAW NUMBER 16 OF 2009 FOR TAXPAYERS Putri Esta Napitu; Rony Andre Christian Naldo; Muldri P.J. Pasaribu
Jurnal Ilmiah Advokasi Vol 12, No 2 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i2.5527

Abstract

Taxes are an important source of revenue for the Government, collected from taxpayers. Income tax is one type of tax collected from taxpayers in the city of Pematang Siantar and Simalungun Regency. Therefore, it is expected that every taxpayer (WP) has legal awareness to fulfill their legal obligations such as filing tax returns. The legal fact is that every year there is a decreasing legal awareness among taxpayers, as they neglect their legal obligations. Given this legal fact, it is necessary to effectively enforce sanctions based on Article 38 of Law Number 16 of 2009. This research discusses the effectiveness of tax sanction enforcement. Accordingly, this research focuses on examining the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009 for taxpayers in the city of Pematang Siantar and Simalungun Regency who fail to file tax returns. This research is prescriptive, using normative juridical methods, with using a statutory approach, and a conceptual approach. The type of data used is secondary data. The results of this research conclude that the enforcement of sanctions based on Article 38 of Law Number 16 of 2009 has not been effective yet. This ineffectiveness is related to the application of the ultimum remedium principle. Additionally, there are 6 (six) factors that can influence the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009. Key Words: Effectiveness, Sanctions, Taxpayers
Co-Authors Jef Rudiyantho Saragih Ohmen Sauri Onan Siregar Pinondang Nainggolan Putri Esta Napitu Rony Andre Christian Naldo Tri Astuti Ummu Harmain, Ummu