Garuda - Garba Rujukan Digital

Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo Muhdor, Ali; Prayogi, Yoga Adi; Purwanti, Wiwik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.639

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.

Analyzing Legislative Approaches to the Rehabilitation of Drug Addicts through a Social Engineering Lens: Best Practices and Challenges Ngaisah, Siti; Widoyoko, Wredha Danang; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Interdisciplinary Studies Vol. 2 No. 11 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i11.1474

This study analyzes legislative approaches to the rehabilitation of drug addicts through the lens of social engineering, examining best practices and identifying key challenges. A juridical analysis of selected national and international legislation highlights the alignment of legal frameworks with social engineering principles, focusing on recovery, reintegration, and harm reduction. Case studies from jurisdictions like Portugal and the Netherlands demonstrate the effectiveness of decriminalization and integrated healthcare policies in reducing recidivism and improving public health. However, challenges such as resource constraints, societal stigma, and policy inconsistencies remain significant barriers to implementation. The findings emphasize the need for comprehensive, evidence-based legislation that balances punitive and rehabilitative measures to address drug addiction effectively.

Legal Framework and Taxation Challenges on Digital Services in Indonesia: A Normative Legal Analysis Rahmawati, Diah Ayu; Haryono, Haryono; Endarto, Budi; Sanusi, Ruchan; Prayogi, Yoga Adi
The Easta Journal Law and Human Rights Vol. 3 No. 03 (2025): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v3i03.649

The rapid expansion of digital services in Indonesia has introduced significant challenges to its legal and taxation frameworks. This study employs a normative legal analysis to explore gaps and inefficiencies in Indonesia's existing regulations, with a focus on the taxation of digital services. While initiatives such as VAT on digital goods and services (PMK 48/2020) have broadened the tax base, enforcement and compliance challenges persist, particularly for non-resident providers. Comparative analysis with global frameworks, such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the EU’s Digital Services Tax (DST), highlights potential pathways for reform tailored to Indonesia’s context. The study concludes with recommendations for harmonized legal frameworks, strengthened enforcement mechanisms, and policies balancing innovation with fair taxation. These reforms are essential for Indonesia to achieve a sustainable and equitable digital economy.

Digitalisasi Perpajakan, Kinerja UMKM, dan Kepatuhan Wajib Pajak UMKM Prayogi, Yoga Adi; Sanusi, Ruchan; Fauziah, Dien Ajeng
Indonesian Journal of Management Science Vol. 4 No. 1: Juni 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i1.616

Penelitian ini menganalisis pengaruh digitalisasi perpajakan terhadap kinerja UMKM dan kepatuhan wajib pajak UMKM. Digitalisasi perpajakan merupakan salah satu bentuk transformasi pemanfaatan teknologi, yang sebelumnya lebih banyak dilakukan secara manual. Digitalisasi perpajakan saat ini masih terus berkembang. Meski demikian, keberadaannya diharapkan mampu menciptakan efektivitas dan efisiensi di dalam mendukung kinerja UMKM, sekaligus memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak UMKM. Penelitian ini menggunakan teknik convenience sampling, dan memperoleh 50 sampel responden UMKM di Surabaya. Adapun kriteria responden adalah wajib pajak UMKM di Surabaya yang telah beroperasi minimal satu tahun, dan memiliki akses ke sistem digital perpajakan. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis regresi berganda tersebut, diperoleh Kesimpulan bahwa: (1) digitalisasi perpajakan berpengaruh terhadap kinerja UMKM, (2) digitalisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. Hasil ini mengindikasikan pentingnya peran digitalisasi perpajakan, khususnya di kalangan para pelaku usaha, dalam mendukung kinerja UMKM dan kepatuhan wajib pajak UMKM.

Analyzing Legislative Approaches to the Rehabilitation of Drug Addicts through a Social Engineering Lens: Best Practices and Challenges Ngaisah, Siti; Widoyoko, Wredha Danang; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Interdisciplinary Studies Vol. 2 No. 11 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i11.1474

This study analyzes legislative approaches to the rehabilitation of drug addicts through the lens of social engineering, examining best practices and identifying key challenges. A juridical analysis of selected national and international legislation highlights the alignment of legal frameworks with social engineering principles, focusing on recovery, reintegration, and harm reduction. Case studies from jurisdictions like Portugal and the Netherlands demonstrate the effectiveness of decriminalization and integrated healthcare policies in reducing recidivism and improving public health. However, challenges such as resource constraints, societal stigma, and policy inconsistencies remain significant barriers to implementation. The findings emphasize the need for comprehensive, evidence-based legislation that balances punitive and rehabilitative measures to address drug addiction effectively.

Social Engineering and Legal Framework for Drug Rehabilitation: A Comparative Analysis of National Legislation in Indonesia Ngaisah, Siti; Widoyoko, Wredha Danang; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Social and Humanities Studies Vol. 2 No. 11 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i11.1471

Drug addiction poses a significant challenge to public health, social stability, and legal systems worldwide. This study examines Indonesia’s legal framework for drug rehabilitation through a juridical analysis and compares it with international best practices, focusing on Portugal and Switzerland. Findings reveal that while Indonesia’s Law No. 35 of 2009 on Narcotics incorporates rehabilitation, implementation gaps, inconsistent legal applications, and societal stigma hinder its effectiveness. Comparative analysis highlights the success of health-centered approaches and community-based programs in other countries. This paper underscores the importance of legal reforms, socio-cultural adaptability, and social engineering in enhancing drug rehabilitation policies in Indonesia. Recommendations include clearer legal guidelines, enhanced rehabilitation infrastructure, and public awareness initiatives to foster systemic change.

Environmental Law and Policy in BRICS Countries: Legal Analyses of Sustainable Development Goals and Enforcement Strategies’ ’Human Rights in BRICS: A Comparative Approach to International Standards and Domestic Legal Systems Rahmawati, Diah Ayu; Haryono, Haryono; Utari, Woro; Prayogi, Yoga Adi; Hartantien, Sinarianda Kurnia
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1560

This paper examines the legal frameworks and enforcement strategies related to environmental governance and human rights in BRICS countries-Brazil, Russia, India, China, and South Africa. Through normative analysis, the study explores the alignment of national laws with Sustainable Development Goals (SDGs) and international human rights standards. The findings reveal significant variations in legislative approaches and enforcement mechanisms across BRICS nations, influenced by socio-economic priorities and institutional capacities. The analysis highlights the challenges of balancing economic growth with sustainability and social equity while identifying best practices and opportunities for regional collaboration. This study contributes to the discourse on sustainable development by emphasizing the need for integrated legal approaches to environmental governance and human rights protection in BRICS countries.

The Role of Social Engineering in the Rehabilitation of Drug Addicts: A Legislative Analysis of Indonesia's Drug Policy Framework Widoyoko, Wredha Danang; Ngaisah, Siti; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1561

This study examines the role of social engineering in the rehabilitation of drug addicts within Indonesia’s drug policy framework through a normative juridical analysis. The research evaluates legislative provisions, such as those outlined in Law No. 35 of 2009 on Narcotics, focusing on their alignment with social engineering principles and their effectiveness in achieving rehabilitation and reintegration. Findings reveal that while Indonesia's policies incorporate rehabilitative elements, challenges such as limited resources, inconsistent judicial practices, and societal stigma hinder optimal implementation. Comparative insights from countries like Portugal and Switzerland demonstrate the potential of adopting harm reduction and public awareness strategies to enhance outcomes. This study underscores the need for a more integrated, inclusive policy approach to strengthen Indonesia’s rehabilitation framework, reduce stigmatization, and promote sustainable recovery.

Social Engineering and the Legal Framework: Evaluating the Effectiveness of Drug Rehabilitation Policies in Promoting Socio-Economic Productivity Widoyoko, Wredha Danang; Ngaisah, Siti; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1563

The interplay between social engineering and legal frameworks significantly influences the effectiveness of drug rehabilitation policies in fostering socio-economic productivity. This study employs a normative juridical approach to evaluate the alignment of existing laws and policies with the goals of societal reintegration and economic empowerment. Findings reveal that while some jurisdictions demonstrate success through integrated and holistic approaches, many face challenges such as stigma, insufficient funding, legal ambiguities, and fragmented systems. A comparative analysis highlights best practices from progressive models, emphasizing the importance of comprehensive legal frameworks, inter-agency coordination, and community-based support. Recommendations include strengthening anti-discrimination laws, integrating support systems, increasing funding, and promoting public awareness. This research underscores the potential of law as a tool for social engineering, providing actionable insights to enhance the socio-economic outcomes of drug rehabilitation policies.

Analyzing Legislative Approaches to the Rehabilitation of Drug Addicts through a Social Engineering Lens: Best Practices and Challenges Ngaisah, Siti; Widoyoko, Wredha Danang; Haryono, Haryono; Rahmawati, Diah Ayu; Prayogi, Yoga Adi
West Science Interdisciplinary Studies Vol. 2 No. 11 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i11.1474

This study analyzes legislative approaches to the rehabilitation of drug addicts through the lens of social engineering, examining best practices and identifying key challenges. A juridical analysis of selected national and international legislation highlights the alignment of legal frameworks with social engineering principles, focusing on recovery, reintegration, and harm reduction. Case studies from jurisdictions like Portugal and the Netherlands demonstrate the effectiveness of decriminalization and integrated healthcare policies in reducing recidivism and improving public health. However, challenges such as resource constraints, societal stigma, and policy inconsistencies remain significant barriers to implementation. The findings emphasize the need for comprehensive, evidence-based legislation that balances punitive and rehabilitative measures to address drug addiction effectively.

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