Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Lontar Merah: Studi Keilmuan Hukum Journal of Administrative and Sosial Science (JASS) JUDGE: Jurnal Hukum
Clara Oktaviana
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Peran Teknologi dalam Mengurangi Pajak di Era Digital Herfita Ayu Nayla; Clara Oktaviana; Desriana, Kurniawati Dwi
Judge : Jurnal Hukum Vol. 6 No. 02 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i02.1331

Abstract

Tax evasion is an illegal act committed by taxpayers to reduce the amount of tax payment that should be paid according to the prevailing laws and regulations. This act may involve document forgery, inaccurate data reporting, failure to report income, false expense claims, and the use of fake tax invoices. Tax evasion reflects a disregard for formal tax obligations by parties who are supposed to comply with the national tax system. This study aims to describe and analyze the role of information technology in minimizing tax evasion practices in the digital era. Using a descriptive qualitative approach, this study explores how information technology can enhance transparency, efficiency, and accuracy within the tax system and strengthen oversight of taxpayer behavior.
Tinjauan Sosio-Legal terhadap Pembatalan Hibah Orang Tua kepada Anak dalam Perspektif Hukum Islam di Indonesia Nabila Raihana; Clara Oktaviana; Herfita Ayu Nayla; Kurniawati Dwi Desriana; Sulistiowati Sulistiowati; Dyah Hayu Woro Indrasti; Najwa Aulia Widyaningrum; Ersy Aulia Anggraeni
JOURNAL OF ADMINISTRATIVE AND SOCIAL SCIENCE Vol. 6 No. 1 (2025): Journal of Administrative and Social Science
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jass.v6i1.2106

Abstract

Hibah is a form of voluntary gift given by a person to another while the giver is still alive. In practice, hibah often leads to legal issues, especially when a revocation occurs, which frequently results in disputes between the donor and the recipient. This study employs a normative approach using qualitative methods to examine the causes and legal implications of hibah revocation, as well as the requirements that must be fulfilled for the revocation to be legally valid under Islamic law. The findings indicate that revocation is permissible under certain conditions, such as when the hibah contradicts its intended purpose, exceeds one-third of the donor’s assets, or the recipient commits a breach of agreement. In Islamic law, there are differing opinions among schools of thought regarding the permissibility of revoking hibah given to one’s child. However, according to the Compilation of Islamic Law (KHI), parents have the right to revoke a hibah at any time. The legal consequences of revoking a hibah include the loss of ownership rights over the gifted property, potential family conflicts, and prolonged litigation processes. Therefore, a comprehensive understanding of the legal terms and conditions of hibah is essential to avoid future disputes.
DAMPAK PEMEKARAN DAERAH: ANALISIS DAMPAK POSITIF DAN NEGATIF TERHADAP PEMBANGUNAN DAN PELAYANAN PUBLIK Adina latifaturrohmah; Muhammad Shandy Maulana; Clara Oktaviana; Alayya Rihadatul Aisya; Divya Triana Rahmawati
LONTAR MERAH Vol. 8 No. 1 (2025): Hukum Pemerintah Daerah
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/lm.v8i1.4562

Abstract

Abstrak Pemekaran daerah dilakukan dengan tujuan untuk meningkatkan pelayanan publik serta untuk mencapai pemerataan pembangunan. Tentu hal ini memberikan dampak positif bagi masyarakat seperti pemerataan pembangunan, peningkatan pelayanan publik, peningkatan partisipasi masyarakat, dan berdampak pada pelestarian budaya lokal. Namun, di sisi lain terdapat pula dampak negatif yang ditimbulkan dari pemekaran daerah ini, diantaranya yaitu melonjaknya beban anggaran negara, terjadinya konflik sosial dan politik, penyelenggaran pelayanan publik yang tidak maksimal akibat kurangnya Sumber Daya Manusia dan infrastruktur, serta ketimpangan dan ketergantungan fiskal sebuah daerah. Dari sini lah muncul pertanyaan, bagaimana implementasi dari pemekaran daerah dilihat dari perbandingan das sein dan das sollen yang terjadi di masyarakat? Lalu bagaimana kemudian solusi yang dapat diterapkan untuk mengatasi terjadinya konflik dalam pelaksanaan pemekaran daerah? Kami menggunakan jenis penelitian kualitatif- dekriptif dengan pendekatan normatif untuk menemukan jawaban dari permasalah tersebut. Sebagai hasil dari penelitian, kami menemukan bahwa pelaksanaan pemekaran daerah belum mencapai keberhasilan sepenuhnya dan tujuan daripada pemekaran daerah belum tercapai. Hal ini dikarenakan kebanyakan pemekaran daerah dilakukan bukan atas dasar kebutuhan masyarakat, melainkan terdapat kepentingan politik didalamnya. Sehingga untuk mengatasi hal itu dibutuhkan pemerintah untuk ikut berperan dalam hal penyelesaian konflik, baik melalui jalur administratif maupun jalur litigasi. Kata kunci: pemekaran daerah, implementasi, penyelesaian konflik,
Co-Authors Adina Latifaturrohmah Alayya Rihadatul Aisya Desriana, Kurniawati Dwi Devina Angelica Divya Triana Rahmawati Dyah Hayu Woro Indrasti Efi Lailatun Nisfah Erlingga Savril Maharani Ersy Aulia Anggraeni Herfita Ayu Nayla Kurniawati Dwi Desriana Kuswan Hadji Muhammad Shandy Maulana Nabila Raihana Najwa Aulia Widyaningrum Sulistiowati Sulistiowati