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Ardiansah, Ardiansah
Magister Ilmu Hukum, Universitas Lancang Kuning
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Journal : Legal Protection for the Partnership Agreement Parties

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The Government Responsibility for Oil and Gas Management Based on Constitution of Indonesia Ardiansah, Ardiansah; Asnawi, Eddy; Fahmi, Sudi; Ismail, Syaimak
Al-Risalah Vol 23 No 2 (2023): December 2023
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v23i2.1391

Abstract

On September 3, 2022, fuel prices were raised by President Joko Widodo, with advocates arguing that the increase is necessary to safeguard the State Revenue and Expenditure Budget. Dissenting groups contended the hike was inappropriate, citing a dissonance between the identified problem and the proposed solution. Therefore, this study aims to analyze the legal aspects, policies and the role of the government in ensuring the welfare of Indonesian citizens through oil and gas management. Using a normative legal study methodology, the study used both statutory and analytical methods. The results showed a discrepancy between the increase in fuel price and the principles outlined in Article 33 and the Preamble of the 1945 Constitution of the Republic of Indonesia. The government, as the representative of the state, holds the authority to manage the mining sector's economy, aiming to maximize prosperity for citizens. Adhering to the ideology of a welfare state, the responsibility to provide basic social needs and foster prosperity is assigned to the government.
Penyelesaian Polemik Ganti Rugi Sebagai Objek Pajak Atas Putusan Arbitrase Untuk Pembangunan Nasional Ardiansah, Ardiansah; Yetti, Yetti; Onasis, Dini
Al-Risalah Vol 19 No 1 (2019): June 2019
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.92 KB) | DOI: 10.30631/alrisalah.v19i1.146

Abstract

Tulisan ini menganalisis tentang perbedaan persepsi mengenai ganti rugi sebagai objek pajak. Di dalam ketentuan BANI dan KUHPerdata tidak dijelaskan ganti rugi sebagai objek pajak. Sementara di dalam ketentuan IAI dan Dirjen Pajak dijelaskan ganti rugi sebagai objek pajak. Perbedaan persepsi bisa diselesaikan bila ada kesepahaman diantara berbagai lembaga. Bagaimanapun, kepentingan negara harus lebih diutamakan. Dirjen Pajak perlu bekerjasama dengan BANI agar mendapatkan informasi mengenai penyelesaian sengketa bisnis. Seterusnya, Pemerintah perlu membuat aturan khusus mengenai ganti rugi sebagai objek pajak atas putusan arbitrase. Tujuannya untuk memberikan kepastian hukum bagi masyarakat dan menghilangkan keragu-raguan bagi otoritas pajak untuk melakukan penegakan hukum.
Co-Authors Abdul Rifqi Ade Indah Pratiwi Afrita, Indra Agus Romeidin Aida, Zul Aliar Syam Andrizal Andrizal Aristia Pradita Widasari Widodo Azmi, Bahrun Bagio Kadaryanto, Bagio Bahrun Azmi Bahrun Azmi Boy Muhammad Putra Das'at Zulhendra Dian Kristanti Budiastuti Dini Onasis DONI APRIALDI Eddy Asnawi Fahmi, H. Sudi Fendri Gunawan Gunawan, Fendri Haris, Asep Hendri Hendri Hengki Hengki Iriansyah Iriansyah Iriansyah Iriansyah Ismail, Syaimak Ismal Ismal Juhartono, Juhartono Juni Rahmadhani Simatupang Kardaryanto, Bagio Khairul, Fatma Libra, Robert Lisno Saputra Luh Putu Ratna Sundari Maesyarifah, Agesti Absah Maggie Stella Hung Manita, Rehulina Masri Masri Maulana Ghalib As Shidqie Muhammad Ashari Mursalin . Oktapani, Silm Oktapani, Silm Oktaviadi, Eko Pardede, Rudi Poni Wahyudi Putra, Pajar Pratama Putri, Darma Rahmi Anisa Reski Retno Wulandari Rezki Amellya Rizki Hidayat Rohim Rohim, Rohim Rudi Erwin Kurniawan Rudi Erwin Kurniawan S Samsul Hadi sandra dewi Sibarani, Perri Sihotang, Febrian Tamara Siregar, Cutra Andika Sitompul, Hasran Irawadi Sri Dharmayanti Sri Jauharah Laily Sudi Fahmi Sudi Fahmi Sudi Fahmi Sudi Fahmi, Sudi Sudi, Sudi Fahmi Syahri, Alfi Syahrul Syahrul Tamsir, Muhamad Wan Taufik Hidayat Widya Nengsih Winstar, Yelia Nathassa Yalid Yalid Yetti, Yetti Yohanes Iddo Adventa Yulhairi Yulhairi ⁠Indra Afrita