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Legal Protection for Taxpayers in Tax Dispute Resolution in the Tax Court Larasati Ritonga; Isnaina Rizkia Ritonga; Alwiansyah; Alrihsan Hakim; Farhan Lubis
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i3.926

Abstract

Taxes are the main source of state revenue that is important in supporting development and governance. In the Indonesian legal system, tax obligations are strictly regulated and involve the rights and obligations of taxpayers, which often lead to disputes with tax authorities. The main problem in this study is how legal protection can be provided to taxpayers during the dispute resolution process in the Tax Court. This research uses a normative legal approach with a literature study method, analyzes positive legal norms, and examines related regulations such as the Tax Court Law and KUP. The results of the study show that legal protection is not only limited to formal channels, but also includes taxpayers' procedural rights during trials, including the right to submit evidence and be accompanied by a lawyer. However, practice in the field shows that there are obstacles, such as lack of information and the length of the completion process. Recommendations are given to increase the effectiveness of the taxpayer rights protection system to be more fair and responsive in dealing with tax disputes.
Reliability Analysis of a 500 Wp Solar Power Plant System in Jalan Karya Wisata Residential Area Alwiansyah
Bahasa Indonesia Vol 18 No 02 (2026): Instal : Jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalinstall.v18i02.489

Abstract

Solar Power Generation Systems (SPGS) are a renewable energy solution that is increasingly being implemented on a household scale, but technical constraints related to reliability often arise due to mismatches between electricity production and load. This study aims to analyze the performance and reliability of a 500 WP solar power system through a quantitative descriptive approach. The parameters evaluated include output power, system efficiency, and power availability for household loads. Measurement results show that the total installed power load reaches 1,150 Watts with a daily energy consumption of 5.12 kWh. Meanwhile, the PLTS system is only capable of producing an average of 2.5 kWh of energy per day, resulting in an energy deficit of 2.62 kWh per day. These findings indicate that the installed system is not yet capable of supplying the load independently and currently only functions as a support system to reduce PLN electricity consumption. Additional energy storage capacity of at least 4 to 5 battery units with a capacity of 100-120Ah is needed to maintain power stability at night. This capacity mismatch affects system reliability, accelerates battery component degradation, and reduces Mean Time Between Failure (MTBF). More selective load management and additional solar panel capacity are the main recommendations for improving the efficiency and technical life of this residential solar power system.