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Tinjauan Yurisdis Penyelesaian Sengketa Pajak Di Indonesia Noor Ihsan, Reza; Adisty Indallah, Salsabila; Nazwa Alwisyah, Ahmad; Ningsih, Sartika; Bayu Kencono
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51826/perahu.v12i1.1041

Abstract

Tax dispute resolution is a legal process that aims to resolve disputes between tax authorities and taxpayers regarding disagreements over tax obligations that arise. The administration stage involves negotiation and mediation efforts between the taxpayer and the tax authority with the aim of reaching a settlement agreement. If a settlement is not reached, the taxpayer can appeal to a court or special arbitration body appointed to resolve the dispute. In order to increase the effectiveness of tax dispute resolution, it is important to have a clear and transparent legal framework, as well as develop an efficient and fair process. This study aims to analyze the legal aspects of tax settlement in Indonesia with a normative approach. This study uses analytical methods and the results of the research show the important role of the tax authorities and the judiciary in the process of resolving tax disputes. Keywords: Taxpayers; Tax Authorities; Administration; Litigation.
Penguatan Nilai-Nilai Toleransi Dan Multikultural Melalui Huma Lentera Pada Masyarakat Desa Tarusan Danum Kabupaten Katingan Bayu Kencono; Eka Suriansyah; Kadek Sukiada; Wirastiani Binti Yusup; Rida Alfiana; Enjelina Kristamia; Tamara Tamara; Tan Giok; Prin Andika; Seri Hartati Julianti; Mita Riyani; Lasmini Lasmini; I Ketut Pujo Kartiko; Komang Ayu Anom Swandewi
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 1 No. 4 (2023): November: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v1i4.368

Abstract

Strengthening the values of tolerance and diversity is essential in the life of the nation and state today. Horizontal conflicts based on Ethnicity, Race, Religion, and Class are increasingly influencing the situation. Therefore, it is important to promote genuine tolerance, as seen in Tarusan Danum Village, Katingan District. The purpose of community service there is to strengthen tolerance and diversity which is starting to decline. The method used in this service is PAR (Participation Action Research). The results show that in Tarusan Danum Village, in difficult situations, people help each other regardless of religion. Gotong-royong in cleaning public cemeteries is also carried out regardless of religious differences, because people see all religions as part of God's creation. This mutual help increases harmony between religious communities and promotes moderation and tolerance in religion. This service succeeded in strengthening religious moderation, strengthening tolerance, and building togetherness among people of various religions in Tarusan Danum Village