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All Journal Intellektika: Jurnal Ilmiah Mahasiswa Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Putri Fitria Nurwati
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Prinsip-Prinsip Etika Profesi Hukum dan Bisnis Syariah Kharisma Febri Yanti; Helma Rohimah; Putri Fitria Nurwati; Putri Purnama Sari; Surya Sukti
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 3 No. 3 (2025): Intellektika : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v3i3.2727

Abstract

This article discusses the importance of professional ethics in the legal profession. The legal profession is a vital component of modern society, and its practitioners play a crucial role in upholding justice and promoting the rule of law. However, the legal profession is not immune to ethical challenges, and its practitioners must adhere to a strict code of ethics to maintain public trust and confidence. This paper examines the fundamental principles of professional ethics in the legal profession, including confidentiality, competence, and integrity. It also discusses the consequences of unethical behavior and the importance of promoting an ethical culture within the legal profession.
Analisis Keadilan Pajak Terhadap UMKM Fashion di Marketplace dalam Perspektif Undang-Undang HPP Siti Asyiah; Putri Fitria Nurwati; Mariani Mariani; Ali Murtadho
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 2 No. 2 (2025): Juni : Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v2i2.899

Abstract

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.
Co-Authors Ali Murtadho Helma Rohimah Kharisma Febri Yanti Mariani Mariani Putri Purnama Sari Siti Asyiah Surya Sukti