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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT
Lina, Angie Angel
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Ensuring Construction Workers Legal Protection: A Legal Analysis of Construction Competency Certificates under the Law on Personal Data Protection and Blockchain Frameworks Afrilies, Marlia Hafny; Lina, Angie Angel; Theresia, Maria; Simanjuntak, Efendi; Naili, Yuris Tri; Garunja, Evis; Mohd Aboobaider, Burhanuddin bin
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 4: October - Desember 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i4.23948

Abstract

National development towards Indonesia 2045 is massively carried out, based on the Coordinating Minister for Economic Affairs Regulation Number 21 of 2022 that Indonesia has 210 development projects and 12 programs, in December 2022 a total of 152 projects have been implemented and are fully operational. Realizing national development, Construction Service Business Entities require Construction Workers to certify so that the quality and qualifications of the workforce can be recognized and professional accountability is formally clear. However, the security of the professional certificate of construction services is not guaranteed. The research uses normative juridical methods by examining all regulations related to the issues discussed. Determining the qualifications of construction service business entities that are assessed, one of which is the availability of construction labor. The procedures and flow of procedures for implementing construction work competency certificates are regulated in the Regulation of the Minister of Public Works and Public Housing Number 8 of 2022 concerning Procedures for Implementing the Fulfillment of Construction Service Standard Certificates in order to support the ease of business licensing for construction service business actors. Repressive efforts in cybercrime are guaranteed by Law No. 27 of 2022 on Personal Data Protection. To prevent cybercrime in the LPJK data storage system, it can cooperate with the Ministry of Communication and Information Technology regarding the policy of using Blockchain.
Asimetri Kepatuhan Dalam Sistem Self-Assessment: Analisis Yuridis Atas Perampasan Aset Non-Pemidanaan Dan Mandatory Disclosure Rules Di Indonesia Lina, Angie Angel; Theresia, Maria; Affrilies, Marlia Hafny; Fajri, Pujangga Candrawijayaning
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1342

Abstract

The self-assessment tax system in Indonesia, which gives full responsibility to Taxpayers (WP), serves as the main pillar of state revenue. Although annual tax revenue achievements are quite good, there is a compliance gap marked by a low tax ratio and room for opportunistic behavior. This study analyzes the existing tax legal framework, including the KUP Law, the TPPU Law, and regulations related to information exchange (AEoI) and beneficial ownership, to assess their effectiveness in preventing and prosecuting tax avoidance and tax evasion. This research uses a normative legal research method and a statute approach. The results of this study show that the legal instruments currently in force are not yet fully adequate to address complex tax avoidance schemes. This study proposes Non-Conviction Based (NCB) Asset Forfeiture and Mandatory Disclosure Rules (MDR) as complementary compliance architecture for novelty proposals. NCB Asset Forfeiture can accelerate the recovery of state losses without relying on criminal decisions that have permanent legal force, while MDR will encourage early reporting of aggressive tax planning schemes by intermediaries. This proposal is expected to sustainably strengthen the state's fiscal capacity, narrow the gap between norms and practice, and close law enforcement gaps in the Indonesian tax system.
Co-Authors Affrilies, Marlia Hafny Afrilies, Marlia Hafny Fajri, Pujangga Candrawijayaning Garunja, Evis Mohd Aboobaider, Burhanuddin bin Simanjuntak, Efendi Theresia, Maria Yuris Tri Naili