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PENGARUH KONSEP GREEN ARCHITECTURE & ARSITEKTUR MODERN DALAM DOME REST AREA TUBAN JAWA TIMUR Burhanudin Yusuf; Ibrahim Tohar; Muhammad Faisal
Kohesi: Jurnal Sains dan Teknologi Vol. 1 No. 9 (2023): Kohesi: Jurnal Sains dan Teknologi
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3785/kohesi.v1i9.1017

Abstract

Tempat istirahat dan Pelayanan (TIP/Rest Area) merupakan tempat untuk beristirahat bagi pengunjung yang bepergian jauh yang berada di jalan tol maupun jalan antar provinsi seperti yang ada di kota Tuban. Kabupaten Tuban merupakan Kota yang berada di Jawa Timur yang berada pada jalur pantai Utara (PANTURA). Seperti halnya lokasi Rest Area yang berada pada jalur pantura yang menghubungkan antara jawa timur dan jawa tengah dan seterusnya atau bisa di sebut jalur antar provinsi. Rest Area di kota tuban merupakan Rest Area yang memiliki Tipe B yang kemudian akan dilakukan pengembangan menjadi Rest Area yang memiliki Tipe A yang menggunakan konsep Arsitektur hijau dan modern sehingga akan menjadikan perpaduan konsep desain yang sangat cocok untuk Rest Area, tidak hanya itu dengan menerapkan konsep Arsitektur hijau (green Arsitektur) harus membawa 6 konsep Green Arsitektur tersebut yang berisikan 1. Penataan lahan, Konservasi dan efesiensi energi, konservasi air, material,kenyamanan dan Kesehatan ruang, manajemen Gedung dari ke6 harus di terapkan pada Rest Area. Konsep Rest Area yang dapat di jadikan acuan yaitu Rest Area KM 456 a-b yang berada di jalan tol bawen Rest Area tersebut sangat cocok di jadikan sebagai acuan bangunan rest Area dengan penerapan gaya green arsitektur. Dengan penerapan dari konsep tersebut di harapkan mengubah Rest Area yang awalnya sepi sehingga menjadi ramai pengunjung yang datang ke Rest Area dari konsep di atas saya memiliki sebutan menjadi yang semula Arsitektur Hijau menjadi Nature Arsitektur keduanya memiliki kesamaan dalam konsep, dari hal tersebut di harapkan Rest Area menjadi sangat bagus dan menjadi lokasi sebagai cirikhas kota Tuban.
Akibat Hukum terhadap Penghindaran Pajak Burhanudin Yusuf; Marsyanda Salsabilah H; Dias Bintang Purnama; Putri Aulya Maharani
Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi Vol. 2 No. 3 (2025): Konstitusi : Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/konstitusi.v2i3.948

Abstract

Tax is the main source of state revenue that plays a crucial role in financing development at the national level. However, many taxpayers try to reduce their tax obligations by engaging in tax avoidance or tax evasion. This study aims to explain the definition of tax avoidance and tax evasion, identify the factors that encourage tax avoidance, and examine the legal basis and sanctions applied to those involved in tax avoidance in Indonesia. In this analysis, it is stated that although tax avoidance occurs legally by exploiting loopholes in the law, this action still has a negative impact on state revenue and causes injustice in the tax system. The Indonesian government has issued various regulations, such as Law Number 28 of 2007 and PP No. 55 of 2022, to prevent these practices. Strict law enforcement and comprehensive tax education need to be carried out continuously so that taxpayer awareness and compliance in fulfilling tax obligations increase.
Perbandingan Pajak di Negara Maju dan di Negara Berkembang Burhanudin Yusuf; Haliza Nur Fazriyah; Indah Agnesia Wildani; Regita Dwi Azzahra
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 2 No. 3 (2025): Agustus : Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v2i3.774

Abstract

This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.
Perbandingan Penerapan PPh Pasal 21 Sebelum dan Sesudah Pandemi COVID-19 Burhanudin Yusuf; Risma Dwi Riyanti; Atira Hasya; Salsabilah Michel Efendi
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 2 No. 3 (2025): Agustus : Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v2i3.958

Abstract

This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Income Tax Borne by the Government (DTP) policy as part of a fiscal stimulus package. After the pandemic, the incentive policy was discontinued and the implementation returned to the normal tax system. This study concludes that fiscal policy is adaptive to crisis conditions, and tax incentives have proven effective in maintaining public purchasing power and encouraging tax compliance. Keywords: Income Tax, Article 21, COVID-19, Tax Incentives, Fiscal Policy.