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All Journal JUDGE: Jurnal Hukum
Permatasari, Nian Puspita
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Law, Crime, Criminology & Criminal Justice

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Journal : JUDGE: Jurnal Hukum

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Kedudukan Pajak dalam Transaksi Ekspor: Memahami Kewajiban PPN bagi Pengusaha di Indonesia Fredlyna, Aurellia Mirabel; Permatasari, Nian Puspita; Oktasani, Reda; Azzahra, Aisyah
Judge : Jurnal Hukum Vol. 6 No. 02 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i02.1299

Abstract

This study discusses the position of tax in export transactions with a focus on understanding the Value Added Tax (VAT) obligations for entrepreneurs in Indonesia. This study was conducted to answer various questions related to the implementation and compliance of taxes in export transactions, considering the importance of the export sector in national economic growth. This topic was chosen based on the high relevance between tax regulations and the role of exports in driving the economy. Using the normative legal method approach and literature study, this study aims to understand the implementation of VAT rules for export entrepreneurs. The main findings show that although the VAT policy on exports is classified as goods or services that are not subject to tax, there are still gaps in its implementation due to the low understanding of entrepreneurs regarding tax rules and obligations. This study contributes by providing guidance to improve tax compliance and providing additional insights for regulators to clarify the rules to reduce potential non-compliance. In conclusion, this study highlights the importance of tax education and policy reform to create a more efficient and transparent export tax system.
Peran Perempuan dalam Masyarakat terhadap Penempatan Anggota Legislatif di Komisi DPR RI Periode 2019-2024 Sari, Anggita Dita; Octaviana, Arvi; Kamila, Devina Cahya; Permatasari, Nian Puspita; Irawan, Tasya Fatah Putri; Hadji, Kuswan
Judge : Jurnal Hukum Vol. 6 No. 01 (2025): Judge : Jurnal Hukum
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/judge.v6i01.930

Abstract

Indonesia as a democratic country upholds equal rights for all citizens to participate in politics including women. However, women still face discrimination in accessing strategic positions in state institutions especially in the legislature. Even though there has been an increase in women's representation in the Indonesian House of Representatives (DPR) in the 2019-2024 period, challenges remain especially in their placement in commissions which are important policy-making arenas. This research examines the distribution of women's roles in DPR commissions, the impact of this representation on policy, and how social factors such as class, ethnicity and education influence their opportunities in the legislative body. This study aims to provide insight into the contribution of women in policy making and gender dynamics in parliament which is expected to support the development of more inclusive policies and a gender perspective in Indonesia.
Co-Authors Azzahra, Aisyah Fredlyna, Aurellia Mirabel Hadji, Kuswan Irawan, Tasya Fatah Putri Kamila, Devina Cahya Octaviana, Arvi Oktasani, Reda Sari, Anggita Dita