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All Journal Indonesian Journal of Law and Economics Review International Journal of Educational Research and Social Sciences (IJERSC)
Novianti, Dinda
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Legal Protection For Land Rights Holders Upon Disposal Of Land Rights For Public Interest (Case Study Of Depok Toll Road Land Acquisition) Novianti, Dinda; Sulistiyono, Adi; Hermawan, Sapto
International Journal of Educational Research & Social Sciences Vol. 5 No. 6 (2024): December 2024 ( Indonesia - Somalia - Nigeria )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v5i6.906

Abstract

Indonesia as a legal state is clearly guided by existing rules in policies relating to the rights of its citizens. This research aims to determine the form of legal protection for land ownership rights for development in the public interest of the Depok Toll Road and to determine the mechanism for providing compensation for land ownership rights for development in the public interest. The method used in this research is a normative research method with a conceptual and statutory approach, as well as using quantitative quantitative analysis in the form of quantitative analytical literature. Compensation for land for public purposes must be based on the principle of justice, where there are adequate guarantees to the entitled parties, the obstacle that arises is the lack of funds from the government for land acquisition.
Streamlining Indonesia's Tax Compliance through Successful e-Bupot Unification: Menyederhanakan Kepatuhan Pajak Indonesia melalui Penyatuan e-Bupot yang Berhasil Novianti, Dinda; Ernandi, Herman
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1085

Abstract

This study examines the calculation, payment, deposit, and reporting of Income Tax 23 for internet rental services at PT. Alif Investama Teknologi Indonesia, following Law PER-24/PJ/2021. Using an interpretive qualitative method, including interviews and data analysis, the research found that the company’s practices align with current regulations. The implementation of e-Bupot Unification was consistent and thorough from January to December 2022, ensuring compliance with tax laws. The findings highlight the importance of keeping up with regulatory changes to facilitate compliance and efficiency. Highlight: Compliance: Practices align with Law PER-24/PJ/2021. Implementation: Consistent e-Bupot Unification from Jan-Dec 2022. Adaptability: Importance of staying updated with tax regulations. Keyword: Income Tax 23, e-Bupot Unification, internet rental services, PT. Alif Investama Teknologi Indonesia, PER-24/PJ/2021
Co-Authors Adi Sulistiyono Ernandi, Herman Hermawan, Sapto