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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat ISNU Nine-Star Multidisciplinary Journal (INS9MJ)
Rizwani Dara Betha
Universitas Islam Negeri Sumatera Utara
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Legal Study of Tax Dispute Resolution Between Taxpayers and the Tax Authorities According to Law Number 12 of 2002 Indana Halwa Shabri; Rizwani Dara Betha; Tisda Arumni; Tanzilul Khoir Hasibuan; Rif’an
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.811

Abstract

Tax disputes between taxpayers and fiscal authorities are a frequent issue in tax administration practices in Indonesia. These conflicts typically arise from mismatched perceptions in determining the amount of tax payable, which often leads to objections, appeals, and even judicial reviews. This study aims to examine the legal framework for how the tax dispute resolution system is regulated and implemented based on the provisions of Law Number 14 of 2002 concerning the Tax Court. The method used is a normative-juridical approach by examining laws and regulations, legal doctrine, and several Tax Court decisions. The results show that the number of tax disputes has continued to increase over the past five years, dominated by disputes related to VAT and Income Tax. Furthermore, procedural and substantive legal obstacles remain that hinder optimal protection of taxpayers' rights. The Tax Court plays a crucial role in ensuring justice by correcting tax authorities' decisions that do not meet the principles of legality and justice. This study emphasizes the need for reform of the objection system, increased tax legal literacy, and regulatory improvements in response to the dynamics of the digital economy.
OPTIMALISASI POTENSI WISATA MELALUI PENINGKATAN KUALITAS MAKANAN DAN MINUMAN HALAL DI DESA MANIK MARAJA: KONTRIBUSI BAGI KESEJAHTERAAN MASYARAKAT LOKAL Aida Nur Hasanah; Sultan Khairul Fawaz; Sakila Andra; Rizwani Dara Betha; Sarifah Nabiha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43906

Abstract

Desa Manik Maraja memiliki potensi wisata yang belum tergali secara optimal, di mana salah satu faktor pentingnya adalah kualitas dan ketersediaan makanan serta minuman halal. Penelitian ini bertujuan untuk mengidentifikasi masalah terkait kualitas makanan dan minuman halal di desa tersebut, dengan fokus pada rendahnya kesadaran UMKM untuk mengurus sertifikasi halal. Penelitian ini menggunakan metode pra-lapangan, lapangan, dan pasca-lapangan. Hasil penelitian menunjukkan bahwa tingkat kesadaran UMKM di Desa Manik Maraja mengenai pentingnya sertifikasi halal masih tergolong rendah, dengan alasan seperti kurangnya informasi, biaya yang dianggap mahal, dan proses yang rumit. penelitian ini juga menyoroti peran penting sertifikasi halal dalam meningkatkan potensi wisata di Desa Manik Maraja. Dengan adanya sertifikasi halal, produk makanan dan minuman UMKM dapat lebih dipercaya oleh wisatawan Muslim, sehingga meningkatkan daya tarik wisata dan pada akhirnya berkontribusi pada peningkatan kesejahteraan masyarakat lokal.
Co-Authors Aida Nur Hasanah Indana Halwa Shabri Rif’an Sakila Andra Sarifah Nabiha Sultan Khairul Fawaz Tanzilul Khoir Hasibuan Tisda Arumni