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POTRET KONSTITUSIONAL IMPLIKASI KEBIJAKAN FISKAL PROGRAM PENGUNGKAPAN SUKARELA WAJIB PAJAK Pratama, Aditya Andela; Muna, Kholifatul
Jurnal Suara Keadilan Vol 25, No 2 (2024): Jurnal Suara Keadilan Vol. 25 Nomor 2 (2024)
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/sk.v25i2.14563

Abstract

Perubahan undang-undang di bidang perpajakan yang mengikuti perkembangan masyarakat mendorong Pemerintah dan DPR untuk berhasil mengundangkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Perpajakan. Undang-undang ini mengatur program pengampunan sukarela bagi wajib pajak. Namun, implikasi konstitusional dari program pengungkapan sukarela ini memberikan privilege kepada wajib pajak yang tidak taat, sehingga menciptakan kesan bahwa kemudahan tersebut membenarkan tindakan penghindaran pajak atau penyembunyian harta. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan konseptual. Jenis data yang digunakan berupa data sekunder, yang terdiri dari bahan hukum primer, sekunder, dan tersier. Bahan hukum primer meliputi buku-buku, peraturan perundang-undangan, dan putusan Mahkamah Konstitusi. Bahan hukum sekunder mencakup artikel jurnal, website, serta sumber online lainnya, sementara bahan hukum tersier adalah kamus hukum. Program pengungkapan sukarela bagi wajib pajak memberikan kontribusi besar terhadap keuangan negara, khususnya dalam Anggaran Pendapatan dan Belanja Negara. Kebijakan fiskal yang tercakup dalam program ini memberikan implikasi terhadap asas keseimbangan dan keadilan, sehingga dapat mencederai dan mendistorsi makna ketaatan dan kepatuhan wajib pajak.
THE URGENCY OF REGISTERING SKINCARE PRODUCT PACKAGING DESIGNS TO PREVENT UNFAIR BUSINESS COMPETITION Muna, Kholifatul; Pratama, Aditya Andela
JCH (Jurnal Cendekia Hukum) Vol 10, No 1: JCH (JURNAL CENDEKIA HUKUM)
Publisher : LPPM STIH Putri Maharaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33760/jch.v10i1.961

Abstract

The viral skincare trend encourages business actors to compete to launch products with innovations in content, benefits, and attractive packaging designs including materials, shapes, colors, and logos to attract consumers' attention and differentiate their products from others. However, the reality is that practices such as product counterfeiting, brand imitation, and similar packaging often occur. This not only harms genuine business actors, but also confuses consumers and damages market reputation. The purpose of this study is to analyze and identify product packaging design registrations to prevent unfair business competition.  This research uses a normative juridical method by examining regulations and related legal literature. Various approaches are used to compare regulations and analyze packaging design protections. The results of this study show the importance of registering packaging designs as industrial designs or three-dimensional brands to prevent unfair business competition and protect owners from imitation and abuse. In addition, the revision of the Industrial Design, Business Competition, and Consumer Protection Law is needed so that regulations are in line with the development of the beauty industry and provide more optimal legal protection for business actors.
Revitalisasi Konstitusional Berbasis Pancasila Dalam Penghapusan Presidential Threshold Pratama, Aditya Andela; Muna, Kholifatul; Fernando, Zico Junius; Anditya, Ariesta Wibisono
Pancasila: Jurnal Keindonesiaan Vol. 5 No. 1 (2025): VOLUME 5 ISSUE 1, APRIL 2025
Publisher : Badan Pembinaan Ideologi Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52738/pjk.v5i1.725

Abstract

The Presidential Threshold provision has been a controversial debate on the limits of judicial intervention into electoral system design. The Constitutional Court's decision No. 62/PUU-XXII/2024 striking down the provision marked a significant change in Indonesia's constitutional landscape, and presented an opportunity to broaden political participation and strengthen inclusive democracy. In reality, however, this decision raises concerns about the potential for political fragmentation and weakened effectiveness in governance. This research uses a normative juridical method with conceptual, case, and historical approaches. The results of this study show that the Constitutional Court's decision is in line with the values of Pancasila and the principle of people's sovereignty, as well as opening a new discussion space on the balance between political representation and effectiveness in government. The abolition of the presidential threshold is not only seen as a constitutional matter, but also as part of an ongoing process in shaping a democratic system that is more in line with Indonesian values. The abolition is a constitutional revitalization effort based on the principles of Pancasila, particularly in ensuring popular sovereignty, social justice, and open political access for all citizens.