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Implementasi E-Pajak sebagai Strategi Peningkatan Kepatuhan Wajib Pajak Intan Nuraini; Nikita Sheila Pasha; Karmila Nuralifah Kadir
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 1 (2025): Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i1.5105

Abstract

Taxes are responsible for providing services and development to the community because the country’s main income comes from taxes. However, the low level of taxpayer compliance is a significant challenge. This study aims to examine how the implementation of e-tax improves taxpayer compliance in Indonesia. The researcher used a descriptive qualitative approach method by analyzing various previous journal studies. The results of the study indicate that among the  many benefit provided by e-tax, there are still obstacles in the implementation of e-tax among the taxpayer. Public awareness which is still minimal is the main challenge in implementing taxes electronically. Limitations and gaps in infrastructures that affect internet connections in their implementation make it difficult to access the DJP Online Portal. Technological developments also increase vulnerability to security, the government is required to guarantee the security of taxpayer financial data. The influence of tax implementation that affects taxpayer compliance with E-Filling. Tax payment not only covers building but also law enforcement in the field  of motor vehicle taxation. Currently the E-Samsat system has begun to be implemented which provides convenience in the tax payment process. To optimize this e-tax system, there are several strategies in the form of developing and improving the e-Filling system, providing comprehensive tax services. With a structured approach, e-tax has great potential to support digital tax reform and can improve administrative efficiency and also strengthen the country’s fiscal foundation as a whole.
Lembaga Independen Pengawas ASN: Langkah Maju Reformasi Atau Beban Baru Kelembagaan Negara Intan Nur’Aini; Karmila Nuralifah Kadir; Nadyya Dwi Wulandari; Aqila Fayyaza Ghafur; Farel Ananda Rizqi
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan Vol. 2 No. 4 (2025): November : Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/desentralisasi.v2i4.1268

Abstract

Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.
Implementasi Hukum Nasional Dalam Pencegahan Dan Penanganan Tindak Pidana Perdagangan Orang Di Indonesia Aisya, Alayya Rihadatul; Hanum, Shafira Aulia; Karmila Nuralifah Kadir; Pasha, Nikita Sheila
Madani Legal Review Vol. 9 No. 2 (2025): Madani Legal Review
Publisher : FAKULTAS HUKUM UM PAREPARE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/malrev.v9i2.3826

Abstract

Human trafficking atau perdagangan orang merupakann praktik jual-beli manusia melalui perekrutan, penyekapan, atau penculikan dengan tipu daya seperti menjebak korban dalam utang untuk tujuan eksploitasi. Sebagai pelanggaran HAM serius di Indonesia, tindak pidana ini diatur dalam Undang-Undang Nomor 21 Tahun 2007 tentang Pemberantasan Tindak Pidana Perdagangan Orang. Penelitian ini bertujuan menelaah bagaimana sistem hukum Indonesia menangani kasus perdagangan orang dan mengidentifikasi kendala dalam upaya melindungi korban. Metode yang digunakan adalah kualitatif normatif dengan pendekatan deskriptif, berfokus pada pemahaman terhadap peraturan yang berlaku. Hasil analisis menunjukkan bahwa peraturan di Indonesia telah memadai sebagai dasar hukum perlindungan korban, misalnya melalui pembentukan Gugus Tugas Pencegahan dan Penanganan Tindak Pidana Perdagangan Orang (GTPPTPO). Namun, restitusi kepada korban terhambat oleh proses hukum yang panjang dan berbelit, keterbatasan anggaran, minimnya koordinasi antar lembaga, serta persepsi ketidakadilan. Oleh karena itu, perlu diintensifkan sinergi antara aparat penegak hukum seperti kejaksaan dan pengadilan serta masyarakat untuk mencegah dan memberantas perdagangan orang.