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All Journal Jurnal Ilmiah Dunia Hukum Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Ilmiah Manajemen Kesatuan Lex Publica
Budiharseno, Rianmahardhika Sahid
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Economic and Legal Implications of Tax Debt Preference on Tax Obligations in Indonesia Budiharseno, Rianmahardhika Sahid; Tiranda, Yeheskiel Minggus
Lex Publica Vol. 7 No. 2 (2020)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.367 KB) | DOI: 10.58829/lp.7.2.2020.69-86

Abstract

This study aims to investigate the economic and legal implications of tax debt on tax obligations in Indonesia. The research was conducted by taking two legal sources relevant to this matter: Law on General Provisions and Tax Procedures (Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan/KUP) and Tax Collection with Forced Letter (Penagihan Pajak Dengan Surat Paksa/PPSP). The basic considerations are that there are many legal institutions in these rules which are characterized by the character of the principle of preference as a legal principle. The research was conducted quantitively by using a normative and juridical approach. The data was analyzed by using a descriptive approach. Based on Article 21 of the KUP Law confirms that the right to advance only concerns the law of execution of tax debts through the auction of the property of the tax guarantor. Based on the KUP Law, which categorizes preemptive rights in the part of the execution of tax debts, the resulting legal implications involve the legal force of prior rights over other rights in the execution (auction) of the property of the tax guarantor. The KUP Law and the PPSP Law implicitly adhere to a broader understanding of prior rights than just the law for the execution of tax debts, resulting in the state’s position of preference beginning when the tax is declared payable by law. Abstrak Penelitian ini bertujuan untuk menyelidiki implikasi ekonomi dan hukum dari utang pajak terhadap kewajiban perpajakan di Indonesia. Penelitian dilakukan dengan mengambil dua sumber hukum yang relevan dengan hal tersebut, yaitu Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) dan Penagihan Pajak dengan Surat Paksa/PPSP). Dasar pertimbangannya adalah banyak pranata hukum dalam aturan-aturan tersebut yang dicirikan oleh sifat asas preferensi sebagai asas hukum. Penelitian dilakukan secara kuantitatif dengan menggunakan pendekatan normatif dan yuridis. Data dianalisis dengan menggunakan pendekatan deskriptif. Berdasarkan Pasal 21 UU KUP yang menegaskan bahwa hak uang muka hanya menyangkut hukum pelunasan utang pajak melalui pelelangan harta benda penanggung pajak. Berdasarkan UU KUP yang mengkategorikan hak mendahului dalam bagian dari pelaksanaan utang pajak, maka implikasi hukum yang ditimbulkannya menyangkut kekuatan hukum hak mendahului atas hak lainnya dalam pelaksanaan (pelelangan) harta benda penanggung pajak. UU KUP dan UU PPSP secara implisit menganut pengertian yang lebih luas tentang hak-hak yang didahulukan dari pada sekedar undang-undang pelaksanaan utang pajak, sehingga mengakibatkan negara berada pada posisi preferensi sejak pajak dinyatakan terutang oleh undang-undang. Kata kunci: Preferensi Utang Pajak, Kewajiban Perpajakan, Undang-Undang Ketentuan Umum Perpajakan (UU KUP), Undang-Undang Penagihan Pajak dengan Surat Paksa (UU PPSP)
University Student Satisfaction: Online Text Review of Private University in Surabaya Noerhartati, Endang; Budiharseno, Rianmahardhika Sahid
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 1 (2024): JIMKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i1.2454

Abstract

In the contemporary educational landscape, online platforms have become crucial in assessing student satisfaction, which is an essential indicator of educational quality. This study investigates student satisfaction at private universities in Surabaya, Indonesia, through the lens of online text reviews. Utilizing a dataset of 1548 reviews, this research employs a co-occurrence network analysis to identify key factors influencing student perceptions. Our findings reveal that aspects such as campus facilities, quality of education, and economic considerations significantly impact satisfaction levels. The implications of these insights are substantial for institutional strategies aimed at improving student experience and enhancing educational outcomes. The study contributes to the understanding of student satisfaction in a digital era, highlighting the role of online reviews in shaping educational improvement efforts.
Empowering local communities in Ngrambe Village through service learning and entrepreneurship Agung, Deatri Arumsari; Memarista, Gesti; Sulindra, Eric; Sancoko, Aldo Hardi; Budiharseno, Rianmahardhika Sahid
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 11 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v11i1.16295

Abstract

The CED Program of Universitas Katolik Widya Mandala Surabaya aimed to empower small businesses in Ngrambe through service-learning and social entrepreneurship to address local socio-economic challenges. The program integrates academic knowledge with practical experience to promote sustainable development, community collaboration, and rural economic resilience. Using a structured methodology, participants improved their business operations by focusing on social media management and product development. The program supported 13 small businesses with 54 facilitators (9 lecturers and 36 students) from 4 institutions, which included international participants from 6 different countries. A preliminary survey identified the needs of local businesses, followed by planning and the implementation of service-learning projects. The program's impact was evaluated through targeted questionnaires. Small businesses in Ngrambe, Ngawi, benefited significantly from enhanced product packaging, creative digital marketing strategies, and business training, resulting in increased consumer interest and expanded online market reach. Meanwhile, participating students gained hands-on experience in business management and social entrepreneurship, while developing professional skills, cross-cultural collaboration, and social awareness. This collaborative initiative strengthened local businesses, fostered sustainable growth, and positively influenced the local economy and community dynamics.
Corporate Compliance with Net-Zero Target and Environmental Regulations: Lessons from South Korea for Indonesia Lisdiyono, Edy; Dhaneswara, Nindya; Budiharseno, Rianmahardhika Sahid
Lex Publica Vol. 12 No. 1 (2025)
Publisher : APPTHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58829/lp.12.1.2025.300

Abstract

This study examines corporate compliance with net-zero emissions targets and environmental regulations in Indonesia and South Korea, with the aim of exploring lessons Indonesia can apply from South Korea's experience. The study uses a comparative, descriptive qualitative approach, with data collected through a review of legal documents, government regulations, corporate reports, scientific journals, and international publications. The analysis focuses on comparing Indonesia's voluntary compliance system, which still relies on fiscal incentives and non-sanction evaluations, with South Korea's mandatory compliance system through the Framework Law on Carbon Neutrality and Green Growth and the Korea Emissions Trading Scheme (K-ETS). The results show that South Korea's success in encouraging corporate compliance with net-zero is supported by a binding legal framework, integrated ESG reporting, and digital emissions monitoring. Meanwhile, Indonesia is still in the policy commitment stage. The study recommends strengthening the net-zero legal framework, integrating ESG-based reporting systems.
Protection of Commercial Cargo Ships in the Exercise of the Right of Passage Through International Straits Nugraha, Satriya; Putra, Rengga Kusuma; Mangku, Dewa Gede Sudika; Nugroho, Aziz Widhi; Budiharseno, Rianmahardhika Sahid
Jurnal Ilmiah Dunia Hukum VOLUME 10 ISSUE 2 APRIL 2026
Publisher : PDIH Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jidh.v0i0.7032

Abstract

As time goes by and the development of the ship industry, international straits also play an important role as vital routes for the movement of ships. UNCLOS 1982 regulates the use of international straits as international navigation routes, affirming the importance of the Strait in global trade. The Strait is a transportation route and a source of significant economic potential, supporting growth and investment in the surrounding area. However, there are often dynamics and conflicts with countries on the edge of the Strait, one of which is the case of the Yemeni militant Hothi, who attacked merchant ships heading to the Americas and Europe or vice versa. Therefore, it is important to know about the rights and obligations of strait states in the context of maritime law and maritime law. This study will examine the regulation of the protection of commercial cargo ships in the peaceful passage of international straits and the protection of commercial cargo ships that have been attacked by a country's military group in international waters, with a legal research method that will analyze and provide a prescriptive view. UNCLOS 1982 regulates the peaceful passage of commercial cargo ships in the international Strait with the principle of freedom of navigation. It guarantees the safety of navigation, but there are restrictions to maintain the peace of coastal states that must still be observed. Ship protection involves the responsibility of coastal states, which must ensure unimpeded peaceful passage and provide hazard notices. Additional regulations such as SOLAS 1974 set minimum safety standards. Military attacks on commercial cargo ships could cause diplomatic tensions and economic losses. International cooperation, strict law enforcement, and mutual security measures are needed to enhance protection. This joint effort, involving coastal states and international cooperation, is expected to create a safe and stable maritime environment.
Co-Authors Aldo Hardi Sancoko Deatri Arumsari Agung Dhaneswara, Nindya Edy Lisdiyono Eric Sulindra Gesti Memarista Nugroho, Aziz Widhi Putra, Rengga Kusuma Satriya Nugraha Tiranda, Yeheskiel Minggus