Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Community: Jurnal Pengabdian Pada Masyarakat West Science Law and Human Rights
Yunitasari, Vira
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENDAMPINGAN BAGI TERSANGKA TIDAK MAMPU DALAM PENUNJUKAN SUATU PERKARA UNTUK MENINGKATKAN AKSES KEADILAN Yunitasari, Vira
Community : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 1 (2025): Maret : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/ag8hdp17

Abstract

Program Internship yang diselenggarakan oleh Program Studi Hukum Universitas Nusa Putra bertujuan mempersiapkan mahasiswa menghadapi dunia kerja dengan pengalaman praktikal yang relevan. Salah satu kegiatan internship yaitu dilakukan diPosbakum Pengadilan Negeri Bandung Kelas IA Khusus, yang memberikan pemahaman terkait penanganan kasus hukum, seperti kasus pencurian dengan pemberatan yang meskipun telah dilakukan perdamaian, tetap dilanjutkan ke tahap kejaksaan. Kasus ini melibatkan seorang dokter hewan yang melaporkan pencurian di petshop miliknya. Meskipun ada perdamaian dan ganti rugi, proses hukum tetap dilanjutkan karena pencurian dengan pemberatan adalah delik biasa. Kajian ini membahas mengenai penghentian perkara pidana setelah perdamaian, peran restorative justice, dan kewenangan jaksa serta hakim dalam mempertimbangkan perdamaian sebagai faktor yang meringankan hukuman. Melalui bantuan hukum dari Posbakum, langkah-langkah hukum seperti pengajuan restorative justice dan pembelaan di pengadilan dilakukan, dengan hasil akhir vonis hukuman kurungan 5 bulan penjara. Kegiatan internship ini memberikan wawasan mengenai tantangan dalam proses hukum dan pentingnya layanan bantuan hukum untuk memastikan keadilan bagi masyarakat.
Income Tax System Rates (Pph) As Well As Effectiveness Towards the State in Indonesia SH, MH, Ujang Badru Jaman; Yunitasari, Vira; Abdul Rozak, Rizki; Firmansyah, Raka Aditya; Anzani, Tiara Azzahra; Hindudom, Ronald Christian
West Science Law and Human Rights Vol. 1 No. 01 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are a very dominant source of state revenue. This makes taxes the backbone of state finances. Income Tax (PPh) is a tax imposed on individuals or entities on income received or accrued in a Tax Year. Income tax adheres to the Self-system Assessment System, the tax collection system is a system in which the Taxpayer himself calculates, deposits, and reports the tax owed to the Tax Service Office where he is registered. In Income Tax there are various types of rates. Income Tax is obtained as a source of state revenue. The effectiveness of Income Tax in Indonesia runs smoothly as it should. The purpose of this study is to find out how the rates of income tax and the effectiveness of income tax against the Indonesian state. Taxpayers often do not have the awareness and compliance to calculate, report, and pay their taxes owed. To overcome this problem, the Government implements Tax Sanctions. Tax sanctions can be said as a preventive tool so that taxpayers do not violate tax norms, tax sanctions are also made as a shock. therapy so that violators of tax norms do not make the same mistake again. The purpose of this study was to determine whether tax sanctions affect increasing compliance with Taxpayers namely against income tax.
Co-Authors Abdul Rozak, Rizki Anzani, Tiara Azzahra Firmansyah, Raka Aditya Hindudom, Ronald Christian SH, MH, Ujang Badru Jaman