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All Journal MIZAN, Jurnal Ilmu Hukum Journal La Sociale Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Indonesian Journal of Humanities and Social Sciences Postmodernism
Andriyana, Hendra
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Balanced Scorecard Dalam Pengukuran Kinerja Dinas Lingkungan Hidup Kota Bandung Dwi Marselina, Resya; Andriyana, Hendra; Taufiq Rachmansyah, Rivan; Salsabiil, Salma; Shofa Shabrina, Syahla
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 3 No 4 : Juni (2025): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan
Publisher : Shofanah Media Berkah

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Abstract

This study discusses the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool at the Bandung City Environmental Agency (DLHK). Using a qualitative case study approach, data were collected through interviews and internal document analysis. The results of the study indicate that DLHK has implemented various programs such as “Kang Pisman” and air quality monitoring, but still faces obstacles such as limited human resources, low digitalization, and suboptimal community participation. The implementation of the BSC through four perspectives—finance, customers, internal processes, and learning and growth—has proven to be able to identify gaps and provide strategic direction for more measurable and sustainable performance improvement.
Pajak Penghasilan Dividen dan Investasi Nasional: Tinjauan Yuridis UU Harmonisasi Peraturan Perpajakan Andriyana, Hendra; Tjaraka, Heru
JOM Vol 5 No 3 (2024): Indonesian Journal of Humanities and Social Sciences, September
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i3.4603

Abstract

The enactment of the Law on Harmonization of Tax Regulations (UU HPP) has changed the provisions for paying income tax by taxpayers, both in terms of double tax deductions, one-level tax systems and investment incentives. This research aims to analyze income tax on dividends within the legal framework of the HPP Law as well as the impact of implementing the HPP Law on the development of national investment. The research method used is a normative research method with a statutory and conceptual approach. The results of this research show that the implementation of the HPP Law as one of the government's steps in efforts to harmonize national tax regulations, one of which regulates income tax on dividends, has had various impacts, including reducing double taxation, simplifying the income taxation system, and supporting national investment. Implementing the HPP Law increases the interest of local and foreign investors to continue investing their business results domestically, both in the capital market and the real sector. It is supported by the publication of quantitative data from the Ministry of Investment/BKBM, where there is a positive trend in investment realization nationally in the first and second quarters of 2023.
Keterkaitan Kebenaran Ilmiah, Kebenaran Filsafat, Religious Terhadap Kelestarian dan Tetap Tegaknya Negara Kesatuan Republik Indonesia. Andriyana, Hendra; Talkah, Abu
Postmodernism: Indonesian Journal of Multidisciplinary Islamic Studies Vol. 2 No. 3 (2025): Postmodernism_September_2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Sekolah Tinggi Agama Islam Miftahul Ula (STAIM) Kabupaten Nganjuk, Indonesia.

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Abstract

The integrity of the Unitary State of the Republic of Indonesia (NKRI) is a great mandate that must be preserved through the integration of scientific truth, philosophy, and religion as the main pillars in building a sovereign, just, and dignified nation. Scientific truth plays a role in providing rational foundations, empirical data, and practical solutions to address global issues such as climate change, food security, energy, and public health, while philosophy serves as an ethical guide that ensures national policies remain aligned with the values of justice, freedom, and unity as reflected in Pancasila. On the other hand, religious truth provides spiritual and moral foundations that maintain harmony in religious diversity while preventing the threats of radicalism, extremism, and national disintegration. In the context of Indonesia’s plurality, which encompasses diverse cultures, ethnicities, languages, and beliefs, the synergy between science, philosophy, and religion becomes the key to creating social harmony, strengthening solidarity, and managing diversity as a source of national strength rather than a threat. This study also emphasizes the importance of inclusive education, interdisciplinary dialogue, and religious moderation as strategies to reinforce social cohesion, increase national competitiveness, and ensure sustainable development. With this holistic approach, NKRI has a solid foundation to face the dynamics of globalization without losing its identity and national character. Therefore, safeguarding NKRI is not only about protecting territorial boundaries but also about nurturing the nation’s social integrity, morality, and spirituality so that it remains an inclusive, tolerant, advanced, and harmonious state.
A Vacuum of Norm in the Extension of the 0.5% Final Income Tax Rate for MSMEs: A Legal Analysis of the Principle of Legal Certainty in the Taxation System Andriyana, Hendra; Hasibuan, Ali Huristak Hartawan; Pratama, Topan Yulia
Journal La Sociale Vol. 7 No. 2 (2026): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v7i2.2886

Abstract

The Final Income Tax (PPh Final) policy of 0.5% for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia serves as a fiscal strategy aimed at simplifying tax administration and enhancing voluntary compliance. However, a legal issue has emerged approaching early 2025, when the validity period of the 0.5% final tax rate under Government Regulation (PP) No. 23 of 2018 expires, while its successor, PP No. 55 of 2022, does not provide any transitional mechanism or explicit extension clause. The absence of a normative framework to regulate this situation has resulted in a legal vacuum (rechtvacuum), creating legal uncertainty and potentially violating the principle of tax legality. This study aims to juridically analyze the legal vacuum in the extension of the 0.5% Final Income Tax rate for MSMEs and to evaluate its implications on legal certainty and taxpayers’ rights protection. The research employs a normative legal method using statutory, conceptual, and historical approaches, supported by relevant primary and secondary legal materials. The findings reveal that the absence of transitional regulation has led to administrative confusion, unequal tax treatment, and a decline in public trust toward the tax authority. The inconsistency between public policy announcements and formal regulations indicates a weakness in normative control within Indonesia’s tax system. Therefore, immediate regulatory intervention in the form of formal written rules is required to ensure legal certainty, prevent maladministration, and maintain the legitimacy of the national tax regime.
TATA KELOLA PEMERIKSAAN PAJAK PASCA TERBITNYA PMK 15/2025: ANALISIS IMPLEMENTASI PASAL 6 AYAT (2) Andriyana, Hendra; Makhali, Imam
MIZAN, Jurnal Ilmu Hukum Vol 15 No 1 inpress (2026): Mizan: Jurnal Ilmu Hukum
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/mizan.v15i1 inpress.8707

Abstract

Penelitian ini bertujuan menganalisis implementasi Pasal 6 ayat (2) PMK Nomor 15 Tahun 2025 tentang Pemeriksaan Pajak dalam praktik pemeriksaan di KPP wilayah Surabaya serta menilai efektivitasnya dalam perspektif kepastian hukum. Penelitian ini menggunakan metode hukum empiris dengan pendekatan perundang-undangan dan analisis deskriptif kualitatif berdasarkan data wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pembatasan jangka waktu pemeriksaan telah meningkatkan keteraturan prosedural dan kepastian waktu penyelesaian pemeriksaan. Namun, masih ditemukan kendala yuridis berupa perbedaan interpretasi ruang lingkup pemeriksaan serta kendala administratif terkait kesiapan dokumentasi dan sistem elektronik. Upaya mitigasi dilakukan melalui evaluasi internal, digitalisasi dokumen, dan komunikasi kooperatif. Disimpulkan bahwa norma tersebut telah memperkuat kepastian hukum formal, tetapi efektivitas substantifnya bergantung pada konsistensi aparat dan kesiapan administratif wajib pajak.
Co-Authors Abu Talkah Dwi Marselina, Resya Hasibuan, Ali Huristak Hartawan Heru Tjaraka Makhali, Imam Pratama, Topan Yulia Salsabiil, Salma Shofa Shabrina, Syahla Taufiq Rachmansyah, Rivan