El Ula, Khaidar Alifika
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Peningkatan Pemahaman Pada Perlindungan Hukum Transaksi Online bagi Siswa – Siswi SMA Kesatrian Semarang Supriyadi, Supriyadi; Muryati, Dewi Tuti; El Ula, Khaidar Alifika
KADARKUM: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): Desember
Publisher : Fakultas Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/kdrkm.v5i2.11731

Abstract

Community Service, Universitas Semarang chose SMA Ksatrian Semarang. The Ksatrian High School Semarang was chosen as the location for community service activities with the topic Understanding Consumer Protection in Online Buying and Selling Transactions, considering that online shopping consumers are generally young people, teenagers, including students in high school who already have very adequate internet facilities. The Semarang City area is one of the areas with very adequate internet facilities in Central Java Province. Teenagers who are still unable to understand the bad side of online transactions will become angry for consumers so that understanding is still very much needed, maybe even very important. Consumers who transact through online channels in addition to getting convenience and practicality, often also experience losses on online selling transactions. While the method used by the service team is the Socialization method, which explains the rules and sanctions applied in the use of electronic media, especially in business activities, the Discussion method so that participants better understand the material presented. Through discussion, socialization is not just a transfer of knowledge but can share experiences and problems that are being faced by partners. Questionnaire method This method is used to find out how much interest Semarang Kesatrian High School students are about understanding protection in online transactions. Solutions to problems related to buying and selling transactions through the online system to students as consumers are carried out by providing socialization and exposure to legal materials, ranging from understanding consumer legal protection, consumer losses, legal basis for online buying and selling transactions, legal remedies consumer protection and consumer dispute resolution
Tax Reform Through the Reconstruction of Disputes and Law Enforcement Based on the Pancasila Legal Philosophy Radhyca Nanda Pratama; El Ula, Khaidar Alifika; Baxadirovna, Bazarova Dildora
NOVUM : JURNAL HUKUM Vol. 11 No. 01 (2024): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v11i01.69708

Abstract

Problems with tax disputes in Indonesia include the burden of cases in the Tax Court that have not been decided and as well as the resolution of tax disputes in two courts, namely the PTUN and the Tax Court. This gives rise to inefficiencies in resolving tax disputes. This research aims to formulate tax reform by reconstructing disputes and enforcing tax law based on the values of Pancasila as the ideals of Indonesian law. This research is normative legal research by prioritizing, prioritizing conceptual, statutory, and comparative approaches. The results of the research show that the urgency of resolving disputes and enforcing tax law which refers to the values of Pancasila as the ideals of Indonesian law is expected to be able to apply the three values in Pancasila, namely deliberation-consensus, the value of efficiency and the value of justice which are expected to be applied used in disputes and enforcement of tax law which is more efficient. Reconstructing disputes and enforcing tax law, which is based on the three main central values in Pancasila, namely the value of deliberation and consensus, the value of efficiency, and the value of justice, requires tax reform through the revision of statutory regulations using the omnibus law method. This requires involves the formulation of the Tax Dispute Law using the omnibus law method, which revises several related laws such as the Tax Court Law, the HPP Law, and various other related associated laws and regulations. In practice, the idea of dispute reconstruction and tax law enforcement needs to be carried out by prioritizing tax mediation, resolving tax disputes in the Tax Court, and optimizing preventive approaches such as e-tax consultation.