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All Journal Jurnal Ilmiah Manajemen Kesatuan Lex Publica
Budiharseno, Rianmahardhika Sahid
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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.
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.
Co-Authors Dhaneswara, Nindya Edy Lisdiyono Tiranda, Yeheskiel Minggus