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All Journal wacana equiliberium (jurnal pemikiran penelitian ekonomi) JUDGE: Jurnal Hukum
Jufriyadi, Jufriyadi
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DAMPAK SEMA NOMOR 1 TAHUN 2022 TERHADAP PUTUSAN MAHKAMAH KONSTITUSI NO. 23/PUU-XIX/2021 DALAM UPAYA HUKUM KASASI TERHADAP PUTUSAN PKPU Jufriyadi, Jufriyadi; Purba, Jan Thetuko Syah Putra
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.v6i02.1378

Abstract

The Constitutional Court's Decision No. 23/PUU-XIX/2021, which opens the door for cassation appeals against PKPU decisions, does not provide any benefits to either creditors or debtors in terms of quickly resolving debt obligations. This creates uncertainty for creditors regarding their claims against debtors, especially since, following the Constitutional Court's decision, the legal procedures for cassation remain unclear, and if cassation is granted, creditors will not have clarity on the resolution of their debts. Following the issuance of SEMA No. 1 of 2022, which reinstates the legal norm that PKPU decisions cannot be subject to cassation appeals as per Article 235(1), this provides legal certainty. However, on the other hand, the status of SEMA No. 1 of 2022, which is not part of the legislation, may lead to multiple interpretations among creditors regarding which rules should be applied in implementing the legal provisions of PKPU decisions. The purpose of a PKPU application, whether by the debtor or creditor, is to restructure debts. A PKPU application is not exclusively the domain of the debtor; creditors are also granted the same opportunity to file a PKPU application against the debtor, as stipulated in Article 222(3) of the UUK-PKPU. The PKPU ruling, as stipulated in Article 235(1), is not subject to cassation, as the PKPU proceedings are swift and simple. The granting of a PKPU application benefits both the debtor and the creditor by enabling them to settle their debts through a peace proposal submitted by the debtor
Pengaruh Pengetahuan Peraturan Perpajakan, Kualitas Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Kasus Pada Wajib Pajak Badan Yang Terdaftar Di Kantor Pelayanan Pajak (KPP) Pratama Pamekasan) Jufriyadi, Jufriyadi; Faisol, Imam Agus
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 6 No 01 (2018): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2018
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.453 KB) | DOI: 10.31102/equilibrium.6.01.55 - 67

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan peraturan perpajakan, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak badan dalam membayar pajak di KPP Pratama Pamekasan. Populasi dalam penelitian ini adalah wajib pajak badan yang terdaftar di kantor pelayanan pajak (KPP) Pratama Pamekasan. Sampel dalam penelitian ini 30 wajib pajak. Metode pengumpulan data dengan kuesioner. Kuesioner diuji validitas dan reliabilitasnya sebelum melakukan pengumpulan data penelitian. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) pengetahuan peraturan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan H1 diterima. (2) Kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan H2 diterima. (3) Sanksi perpajakan tidak berpengaruh secara signifikan tehadap kepatuhan wajib pajak badan H3 ditolak. (4) Pengetahuan peraturan perpajakan, kualitas pelayanan fiskus dan sanksi perpajakan berpengaruh positif dan signifikan secara bersama-sama terhadap kepatuhan wajib pajak badan H4 diterima.
Co-Authors Imam Agus Faisol Purba, Jan Thetuko Syah Putra