cover
Contact Name
Hervina Puspitosari
Contact Email
hervina.ih@upnjatim.ac.id
Phone
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Journal Mail Official
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Editorial Address
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Location
Kota surabaya,
Jawa timur
INDONESIA
Veteran Justice Journal
ISSN : -     EISSN : -     DOI : -
Core Subject : Social,
Arjuna Subject : Ilmu Sosial - Hukum
Articles 112 Documents
Perbandingan Proses Legislasi Pajak Penghasilan dalam Sistem Civil Law Indonesia dan Common Law Amerika Serikat Pranandhi Aristo; Mareno Reven Arrafii; Jovan Yardan Naufal Kurniawan; Nayla Wardah Annisa; Muhammad Irfan Herinanda Putra
VJJ Vol. 7 No. 2 (2026): Veteran Justice Journal
Publisher : Fakultas Hukum, UPN Veteran Jawa Timur

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Abstract

Income tax is one of the primary sources of revenue for a country and plays a vital role in maintaining economic stability. Income tax is a levy imposed on individuals once they meet the conditions established by law to be classified as taxpayers. The conditions under which a person is deemed eligible to be subjected to income tax are systematically regulated by the government to determine whether an individual has the capacity to bear such a tax. Every country has its own detailed regulations governing income tax, including the applicable tax rates, the requirements that determine whether an individual or entity is subject to taxation, and the penalties imposed on taxpayers who fail to fulfill their tax obligations. Differences between countries in these regulations inevitably arise due to the distinct legal systems they adopt. In the world today, several legal systems exist, but the two most widely used are the civil law and common law systems. The presence of these legal systems gives each country its own unique characteristics in conducting legal processes. Keywords: Income Tax; Tax Payer; Legal System
Pengaruh Politik Hukum Terhadap Struktur dan Jenis Peraturan Perundang-undangan Aditya Budi Priyambada; Haikal Daffa Rizal May; Raffi Sakti Muhammad Ramadhan; Zaskya Berliana Faza; Ayman Nawwaf Alvina
VJJ Vol. 7 No. 2 (2026): Veteran Justice Journal
Publisher : Fakultas Hukum, UPN Veteran Jawa Timur

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Abstract

Penulisan artikel ini membedah terkait politik dan hukum yang saling berkaitan satu sama lain. Politik hukum juga mempengaruhi bagaimana proses legislasi terbentuk hingga produk hukum dilahirkan. Latar belakang proses legislasi ini tidak dapat dijauhkan dari kepentingan politik yang mengantarkan urgensi pembuatan perundang undangan tersebut. Dengan metode deskripsi kualitatif, diharapkan mampu menggambarkan kondisi actual secara terperinci. Kondisi ini dapat dilihat dalam RUU KUHAP 2025 dan RUU KPK 2019 yang pernah terjadi di Indonesia. Maka dari itu, dapat disimpulkan bahwa politik hukum tidak dapat dipisahkan dan dapat mengubah struktur dan jenis perundang undangannya. Sarannya adalah politik hukum ini harus diarahkan dengan baik agar tidak sampai keluar dari arah yang sebenarnya.. Kata Kunci: Politik; Hukum; Perundang - Undangan

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