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All Journal Gorontalo Law Review Pena Justisia: Media Komunikasi dan Kajian Hukum Kajian Pendidikan Dasar (KAPEDAS)
Suryanti, Lili
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Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

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HUBUNGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAHAN DAERAH DALAM PENETAPAN TARIF PAJAK DAERAH BERDASARKAN UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA Suryanti, Lili; Nida, Qotrun; Furqon, Eki
Gorontalo Law Review Vol 7, No 1 (2024): Gorontalo Law Review
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golrev.v7i1.3160

Abstract

Peningkatan penyelarasan kebijakan antara pemerintah pusat dan pemerintah daerah diperlukan untuk menerapkan kebijakan strategis peningkatan investasi dan penciptaan kerja tersebut. Ini terutama berlaku untuk mempercepat proyek strategis nasional, mengatur administrasi perpajakan daerah, dan menyediakan kemudahan berusaha. Dengan demikian, beberapa peraturan pajak daerah telah diubah. Pasal 156A Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja menyatakan bahwa pemerintah dapat mengubah kebijaksanaan terkait tarif pajak dan retribusi daerah yang ditetapkan oleh pemerintah daerah sesuai dengan program prioritas nasional. Masalah hukum kemudian muncul bagaimana pelaksanaan hubungan antara pemerintah pusat dan pemerintahan daerah dalam penetapan tarif pajak daerah apakah telah mampu mengantisipasi terjadinya ketidakslarasan kebijakan pajak daerah tersebut.Penelitian ini menggunakan metode yuridis normatif dengan pendekatan peraturan perundang-undangan. Berdasarkan hasil pembahasan yang ada, hasil penelitian ini sebagai berikut: Pertama, kewenangan dalam penyelenggaraan penetapan pajak daerah menurut Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja mecangkup: (a). peningkatan ekosistem investasi dan kegiatan berusaha; (b). peningkatan perlindungan dan kesejahteraan pekerja; (c). kemudahan, pemberdayaan, dan perlindungan koperasi dan usaha mikro, kecil dan menengah; dan (d).  peningkatan investasi dan percepatan proyek strategis nasional. sebagaimana diatur dalam Peraturan Pemerintah Republik Indonesia Nomor 10 Tahun 2021 Tentang Pajak Daerah Dan Retribusi Daerah Dalam Rangka Mendukung Kemudahan Berusaha Dan Layanan Daerah. Kedua, hubungan antara pemerintah pusat dan pemerintah daerah dalam penetapan tarif pajak daerah sebelum dan sesudah pembentukan undang-undang nomor 11 tahun 2020 tentang cipta kerja kondisi faktual saat ini Pemerintah Daerah tetap memiliki kewenangan dalam rangka penetapan tarif pajak daerah dan retribusi daerah sebagaimana hal tersebut diuraikan di dalam Pasal 189 ayat (2) Undang – Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah daerah yang menyesesuaikan dengan program-program prioritas nasional dalam menentukan tarif pajak daerah sesuai batasan tarif yang dikeluarkan oleh Pemerintah Pusat. 
The Role of the Indonesian Government in the Legal Protection of Indonesian Migrant Workers Rohani, Aceng Asnawi; Gunawati, Anne; Agus, Dede; Romdanah, Siti; Suhadi, Aris; Suryanti, Lili; Fasyehhudin, Mohammad; Candra Jaya, Beni Prawira
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.v23i3.5058

Abstract

Legal protection of Indonesian Migrant Workers continues to be pursued, especially because of the many rights violations and inhumane treatment experienced by some Indonesian Migrant Workers. So that this phenomenon requires serious attention, both at the national and international levels. The purpose of this study is to examine and find out how the legal protection of the rights of Indonesian workers in national and international law and whether the role of the Indonesian government has been implemented in protecting the rights of Indonesian workers abroad. The research method used is normative juridical, with an approach that focuses on law as a system of norms.  This system of norms includes the principles, rules, and guidelines of the applicable law, including agreements and theories put forward by experts. This research highlights the government's efforts to build and implement a legal framework to support the rights of Indonesian Migrant Workers. However, there are still challenges that need to be addressed, such as improved monitoring and enforcement to ensure the policy is implemented effectively. This research provides greater insight into the dynamics of the Indonesian government's role in protecting workers' rights, with the aim of making this protection more effective and comprehensive.
Pengembangan Lembar Kerja Peserta Didik (LKPD) Berbasis Project Based Learning (PjBL) pada Materi Harmoni dalam Ekosistem Topik Memakan dan Dimakan untuk Meningkatkan Hasil Belajar Kognitif Peserta Didik Kelas V Sekolah Dasar Suryanti, Lili; Widi Winarni, Endang; Muktadir, Abdul
Jurnal Kajian Pendidikan Dasar Vol. 5 No. 1 (2026): Maret
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kapedas.v5i1.48702

Abstract

The purpose of this study is to develop a PjBL-based LKPD product on the harmony in the ecosystem topic of eating and being eaten to improve the cognitive learning outcomes of fifth-grade elementary school students. The type of research used is Research and Development (R&D) with the ADDIE development model which includes the stages of analysis, design, development, implementation and evaluation. The data used are quantitative and qualitative data. Quantitative data were obtained from the results of validation by material, language, and graphic experts, product trials, and effectiveness tests through pretests and posttests. Qualitative data were obtained from the results of interviews, observations, and questionnaires of teacher and student responses. The results showed that the PjBL-based LKPD developed according to the material, language, and graphic expert validators was declared suitable for use. Teacher and student responses were categorized as very positive regarding the appearance and ease of use of the media. In addition, the results of the effectiveness test showed an increase in students' cognitive learning outcomes with an N-Gain Score of 0.7980 which is included in the effective category. Based on these results, it can be concluded that the PjBL-based LKPD is suitable for use to improve the cognitive learning outcomes of fifth-grade elementary school students.
Co-Authors Abdul Muktadir, Abdul Candra Jaya, Beni Prawira dede agus, dede Fasyehhudin, Mohammad Furqon, Eki Gunawati, Anne Nida, Qotrun rohani, aceng asnawi Romdanah, Siti Suhadi, Aris Widi Winarni, Endang