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All Journal JUDGE: Jurnal Hukum
Oktasani, Reda
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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.
Eksistensi Lembaga-Lembaga Negara Independen dalam Mewujudkan Sistem Pemerintahan Demokratis dan Konstitusional Hadji, Kuswan; Azizah, Anisa Fitriani; Aulia, Putri; Pandini, Anindya Intan; Oktasani, Reda; Patmawati, Nanda
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.v6i01.925

Abstract

In a democratic and constitutional government system, independent state institutions have an important role in maintaining the balance of power, promoting transparency, and protecting human rights. Institutions such as the General Election Commission (KPU), Ombudsman and other supervisory bodies are needed to ensure constitutional principles are implemented effectively. The presence of these institutions is essential to monitor government actions, protect civil rights, and prevent abuse of power. This article examines the contribution of these independent institutions in achieving just and participatory governance, as well as the challenges they face. For these institutions to function optimally and achieve a more mature and sustainable democracy, support from government, society and international organizations is essential. This research uses a normative research method, namely by collecting data through a literature review with reference to several articles, references and appropriate legal bases.
Co-Authors Aulia, Putri Azizah, Anisa Fitriani Azzahra, Aisyah Fredlyna, Aurellia Mirabel Hadji, Kuswan Pandini, Anindya Intan Patmawati, Nanda Permatasari, Nian Puspita