Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Indonesian Journal of Multidisciplinary Sciences
Andhyka Muchtar
Universitas Esa Unggul
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Loss of Legal Certainty in The Taxation System for Transfer of Land and Building Rights Andhyka Muchtar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5177

Abstract

This investigate inspected the esteem of lawful certainty within the handle of exchanging rights to arrive and buildings where the framework in tax collection that ought to use the self-assessment framework isn't actualized but or maybe the Official Assessment system. These issues happen greatly in a few locales within the handle of collecting charges on the exchange of arrive rights not based on the charge collection framework that applies in Indonesia, so that the inclination of fiscus to decide charges comes about in hurt to the community. From the comes about of the ponder it was found that the activities taken by the assess specialists by conducting overviews come about in charges not in understanding with the exchange esteem decided by the citizen, other than that these activities are considered as activities that cannot be advocated as a frame of great administration. The irregularity of the nearby government as a burdening party in collecting charges in terms of the charge collection framework that ought to utilize the Self-Assessment Framework turns into the Official Assessment System. Therefore, another supporting system is needed that can strengthen the validity of the Self-Assessment system, namely a concept of a mutual agreement system or called a tax deal system.
Kepastian Hukum Penilaian Nilai Tanah sebagai dasar Penetapan Nilai Transaksi dan Pajak Peralihan Hak Atas Tanah di Indonesia Andhyka Muchtar; Eka Rizdky Handayani; Aphrodita Puspateja
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 2 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i2.2868

Abstract

Penetapan harga tanah yang wajar seringkali ditetapkan oleh pemerintah tanpa aturan yang jelas, bahkan  sering kali bersifat subjektif dan cenderung fokus pada penetapan harga tinggi tanpa adanya perhitungan yang jelas dan transparan sebagai informasi publik dan berkepastian hukum. Oleh karena itu, Tujuan Penelitian ini adalah untuk memberikan gambaran bahwa menetapkan nilai tanah yang yang wajar harus memiliki regulasi yang jelas sebagai bentuk kepastian hukum dan dapat    diakses oleh masyarakat sebagai informasi publik. Penelitian ini menerapkan metode doktrinal, dengan menggunakan pendekatan konseptual. Temuan dari penelitian mengindikasikan bahwa hingga saat ini belum ada ketentuan yang jelas mengenai nilai dan harga tanah yang wajar di setiap daerah. Ketiadaan kepastian mengenai nilai tanah dari pemerintah daerah menyebabkan ketidakjelasan dalam penafsiran pemerintah mengenai nilai tanah yang seharusnya. Akibatnya, penetapan harga tanah tampak tidak didasarkan pada prinsip yang jelas dalam menentukan nilai tanah yang sesuai.
Co-Authors Aphrodita Puspateja Handayani, Eka Rizdky