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All Journal Notaire Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis
Muhammad Asrul Maulana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Improving the UMKM Economy through Business Legality Strategies Muhammad Asrul Maulana; Dwi Nadhiro Salsabila Azizah; Nanda, Rasta Octara
Prosiding Seminar Nasional Ilmu Manajemen, Ekonomi, Keuangan dan Bisnis Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/snimekb.v2i2.6974

Abstract

Improving the UMKM economy through business legality strategies is a key step in supporting the growth of this sector. With valid business legality, UMKM can more easily access loans, attract investors and enter export markets. The method used is descriptive qualitative. The results of the research were found in developing business operations, creating new jobs, and increasing production. Investor support brings additional innovation and resources, strengthening business competitiveness. As UMKM grow, the local and national economy receives positive impacts, including increasing income and reducing poverty levels. Business legality is the foundation for the success of UMKM in contributing to the economy.
Permohonan Surat Keterangan Bebas Pajak Penghasilan Peralihan Hak Atas Tanah Hibah dan Waris Muhammad Asrul Maulana; Henin Dyah Syafrina; Ni Ketut Indhira Maharani; Paskah Febiola Dwi Gonstary; Rizqi Puspita Sari
Notaire Vol. 9 No. 1 (2026): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v9i1.80649

Abstract

Penelitian ini membahas penolakan Surat Keterangan Bebas (SKB) Pajak Penghasilan atas peralihan hak atas tanah melalui hibah dan waris. Metode penelitian menggunakan normatif dengan statute approach dan conceptual approach. Hasil penelitian menunjukkan adanya kekosongan hukum terkait standar penilaian penerimaan atau penolakan SKB, terutama dalam aspek kelengkapan administrasi, NJOP, status SPT, dan kendala bagi pewaris tanpa NPWP. Ketidakjelasan tersebut menimbulkan ketidakpastian hukum, menurunkan kepatuhan pajak, serta membuka peluang penyalahgunaan diskresi pejabat pajak. Sebagai saran, diperlukan pedoman teknis yang jelas, harmonisasi standar antar-KPP, digitalisasi prosedur, serta mekanisme keberatan yang transparan agar tercipta kepastian hukum dan keadilan fiskal.
Co-Authors Dwi Nadhiro Salsabila Azizah Henin Dyah Syafrina Nanda, Rasta Octara Ni Ketut Indhira Maharani Paskah Febiola Dwi Gonstary Rizqi Puspita Sari