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All Journal Jurnal Akuntansi dan Pajak Budimas : Jurnal Pengabdian Masyarakat Jurnal Sumber Hukum
Muh. Isra Bil Ali
ITB AAS INDONESIA
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI SISTEM SELF ASSESSMENT PADA PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BOYOLALI Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16815

Abstract

This study aims to determine the authority of the Land Deed Official (PPAT) in Boyolali Regency, Implementation of the self-assessment system based on Regional Regulations Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulations on Land and Building Acquisition Fees. This type of research is empirical legal research, taking the research location in Boyolali Regency. The research sample was 6 Land Deed Officials (PPAT)/Notaries and 6 Temporary Land Deed Officials (PPATS)/Sub-district Heads. Data collection was carried out through field studies and literature studies to obtain primary and secondary data. Data analysis used interactive analysis methods. The results of this study can be presented that the role of the Land Deed Official (PPAT)/Notary in determining the Land and Building Acquisition Fee (BPHTB) tax is not in accordance with their duties. This is because there is still authority from the Land Deed Official (PPAT)/Notary that is not in accordance with its portion. In addition, there must also be coordination with the Regional Finance Agency (BKD) of Boyolali Regency and the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of Boyolali Regency to provide guidance to Land Deed Making Officials (PPAT)/Notaries and Temporary Land Deed Making Officials (PPATS)/Sub-district Heads and the surrounding community. The self-assessment system which is used as the basis for data obtained from Regional Regulation Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulation on Land and Building Acquisition Fees is still not in accordance with these regulations. Keywords: Tax, Self-assessment system, Land and Building Acquisition Fee (BPHTB)
ANALISIS TERHADAP PEMUNGUTAN PAJAK PENGHASILAN CONTENT CREATOR YOUTUBE (YOUTUBER) DI INDONESIA Kartika Cahyaningtyas; Muh. Isra Bil Ali
JURNAL SUMBER HUKUM Vol 3 No 2 (2026): JURNAL SUMBER HUKUM
Publisher : LPPM institut Teknologi Bisnis AAS Indonesia

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Abstract

Entering the modern digital world requires people to always be open to technology that continues to develop. Technology develops from various sectors, one of which is website-based social media such as Youtube. Not only can it be enjoyed as a medium of information and entertainment, Youtube can also be a promising source of income by becoming a YouTube content creator (Youtuber). Income can be obtained through Youtube from videos uploaded and watched by many people. With this new opportunity in the world of work, it creates a new object of taxation imposed from income earned by Youtube content creators (Youtubers). As a source of state revenue, taxes are considered important in the development and welfare of the state. Even though it has been regulated in laws and regulations, tax collection is still experiencing obstacles, both from public self-awareness and lack of knowledge about taxes as well as supervision and dissemination of information about taxation that is less widespread from related institutions.   Key Words : Youtuber, Income Tax, Tax Collection.
PENINGKATAN KAPASITAS PENULISAN ARTIKEL DAN JURNAL HUKUM DI KOMISI PEMILIHAN UMUM SUKOHARJO OLEH FAKULTAS HUKUM INSTITUT TEKNOLOGI BISNIS AAS INDONESIA Eko Ari Wibowo; Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali; Yoga Adi Pratama; Ana Muslimatun Hasanah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20920

Abstract

Komisi pemilihan umum kabupaten sukoharjo merupakan bagian dari institusi pemerintahan di tingkat kabupaten yang diberi wewenang kusus dalam pelaksanaan pemilihan umum di wilayah hukum kabupaten sukoharjo. Upaya peningkatan sumber daya manusia di kalangan komisi pemilihan umum kabupaten sukoharjo, kami memberikan sebuah trobosan baru dengan cara memberikan pelatihan secara langsung tentang penulisan karya ilmiah. Penulisan karya ilmiah merupakan salah satu upaya yang relefan dalam usaha peningkatan sumber daya manusia. Dalam upaya peningkatan sumber daya manusia di komisi pemilihan umum kabupaten sukoharjo, fakultas hukum institut teknologi bisnis AAS Indonesia telah berusaha aktif memberikan pelatihan serta bimbingan secara langsung yang dilaksanakan secara berjenjang untuk membantu mewujutkan peningkatan sumber daya manusia di komisi pemilihan umum kabupaten sukoharjo. Kegiatan pengabdian kepada masyarakat telah dilakukan di komisi pemilihan umum kabupaten sukoharjo. Kedepan harapanya kegiatan pengabdian kepada masyarakat di komisi pemilihan umum kabupaten sukoharjo tetap dapat terlaksana.
Co-Authors Ana Muslimatun Hasanah Eko Ari Wibowo Kartika Cahyaningtyas Nafi’uddin Fauzi Mahfudh Yoga Adi Pratama