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Journal of Law, Administration, and Social Science
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28092295     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
Journal of Law, Administration, and Social Science merupakan media penyebarluasan hasil penelitian di rumpun ilmu sosial, ilmu politik, dan humaniora. Sub rumpun Ilmu sosial terdiri dari bidang Ilmu Komunikasi, Jurnalistik, Hubungan Masyarakat, Periklanan, Televisi dan Film, Manajemen Komunikasi dan Media, Komunikasi Penyiaran Islam, Ilmu Kesejahteraan Sosial, Sosiologi, Antropologi, Ilmu Sosiatri, atau Kependudukan. Sub rumpun ilmu politik terdiri dari bidang Ilmu Politik, Hubungan Internasional, Ilmu Administrasi, Ilmu Pemerintahan, Ilmu Sosial Politik, atau Kebijakan Publik. Sub rumpun ilmu humaniora terdiri dari bidang Ilmu Humaniora, Ilmu Sejarah, Ilmu Hukum, Notariat, Kriminologi, Ilmu Kepolisian, Ketahanan Nasional, Studi Pembangunan, Kajian Wilayah, Kajian Budaya, Arkeologi, atau Kepariwisataan.
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 15 Documents
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Search results for , issue "Vol 4 No 1 (2024)" : 15 Documents clear
The Moderating Role Of Economic Growth In The Association Between Corruption And Poverty In Indonesia Al Hazmi, Raldin Alif
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.725

Abstract

Indonesia has abundant natural and human resources. With a large population and abundant natural resources, Indonesia has the potential to become the centre of the world economy. But in reality, Indonesia faces many challenges. With such abundant wealth, corruption, economic growth, and poverty are the biggest problems in Indonesia. Corruption is closely related to the economic condition of society. This study aims to analyse the impact of corruption on the poverty rate in Indonesia. Using secondary data published by the Central Bureau of Statistics (BPS) from 2018 to 2022, a panel data regression model in 34 provinces in Indonesia was used to obtain 170 data samples. The researcher found that the Corruption Perception Index (CPI), which is considered an indicator of the level of corruption in Indonesia, has a negative and significant impact on the poverty rate. On the other hand, GR as an indicator of economic growth in Indonesia has a negative and significant impact on Indonesia's economic growth. In this study, economic growth is able to moderate the interaction relationship between corruption and poverty levels in Indonesia. Although Indonesia in the 2018-2022 timeframe has always experienced growth, this is also in line with the higher level of corruption in Indonesia, which has an impact on the high disparity and poverty in Indonesia. Therefore, the government and society must work together to fight corruption and reduce poverty by improving transparency and increasing public participation in order to reduce inequality and poverty among Indonesians.
Analisis Perlakuan Perpajakan Atas Yayasan Pendidikan Di Indonesia: Studi Kasus Yayasan MAL Efnelir, Qonita A.Z; Dewa, Monica M.C; Navael, Lovenka D.; Farhan, Adib N.; Irawan, Ferry
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.733

Abstract

Taxes play an important role in the state financial system to finance government activities. In Indonesia, taxes are the main source of revenue for the government to serve the public and maintain economic stability. However, there are still many people who do not have a deep understanding of taxes. This study aims to understand the treatment and tax regulations for educational foundations in improving their financial performance. The research method used is qualitative with a case study approach at an educational foundation called the MAL Foundation and data collection is in the form of interviews and observations. The results of the study show that the MAL Foundation deducts, pays, and reports PPh 21, as well as payments and reports Corporate Income Tax, Motor Vehicle Tax, and other regional taxes. The foundation has also implemented tax management properly, such as having an NPWP, preparing financial reports using the Mekari Journal software, and reporting taxes using the SPT 1771 e-form with the help of a tax consultant. However, the MAL Foundation also carries out legal tax evasion, namely tax planning in the form of selecting a PPh 21 calculation method that can reduce the foundation's fiscal profit. Therefore, in general, the foundation has asked for the applicable tax regulations in Indonesia when viewed from the scale of its business. Green bonds adalah instrumen keuangan yang mengalokasikan dana untuk proyek-proyek berdampak positif terhadap lingkungan, sehingga memungkinkan investor dan emiten untuk berkontribusi dalam mitigasi perubahan iklim dan pelestarian lingkungan hidup. Penelitian ini bertujuan untuk mengulas pengembangan green bonds di Indonesia. Penelitian ini menggunakan metode literature review, yang bertujuan untuk mengumpulkan informasi dari penelitian-penelitian terdahulu serta benchmark dari negara lain mengenai pengembangan green bonds. Literature review yang dilakukan mencakup artikel ilmiah yang memiliki berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian. Artikel ilmiah yang diambil dari berbagai jurnal internasional dan nasional telah mengulas definisi, manfaat, tantangan, dan dampak bagi sebuah negara dalam memanfaatkan green bonds. Selanjutnya, analisis terhadap informasi tersebut dilakukan dengan menyesuaikan konteks yang relevan terhadap tujuan dan ruang lingkup penelitian ini. Berdasarkan hasil penelitian, Indonesia telah memiliki kebijakan dan peraturan mengenai penerbitan green bonds, namun implementasinya belum optimal dibandingkan dengan negara-negara lain. Oleh karena itu, terdapat beberapa saran untuk Pemerintah Indonesia. Pertama, pemerintah perlu memperkuat kerja sama dengan sektor swasta dan lembaga keuangan untuk meningkatkan penerbitan green bonds. Kedua, edukasi dan sosialisasi tentang manfaat dan mekanisme green bonds perlu ditingkatkan. Terakhir, penelitian lebih lanjut tentang performa pasar green bonds di Indonesia dan dampaknya terhadap pembangunan berkelanjutan dapat menjadi acuan untuk pengembangan kebijakan dan strategi yang lebih efektif. Kebaruan penelitian ini adalah belum adanya penelitian yang menggunakan pendekatan yang lebih komprehensif di Indonesia, bukan hanya kasus tertentu dalam melakukan literature review pada topik pengembangan green bonds. Kontribusi dari penelitian ini adalah memberikan acuan yang sifatnya praktis kepada Pemerintah Indonesia dalam mengoptimalkan pengembangan green bonds.
Improving The Domestic Product Use Policy For Ministerial Procurement In Indonesia Ananta, Iqbar Diaz; Qadri, Resi Ariyasa
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.735

Abstract

The objective of this study is to devise an evaluative framework, encapsulated as a checklist of inquiries, aimed at refining the implementation of Domestic Product Utilization Policies (P3DN). This investigation addresses the conspicuous absence of a structured framework for evaluating the enforcement of P3DN within the context of governmental procurement activities across ministries and institutions in Indonesia. Employing a qualitative methodology, this study undertakes thematic analysis of the regulations governing the procurement of goods and services. This analysis is enriched by insights derived from interviews with procurement specialists, contributing to the framework's development. The evaluative mechanism is predicated on a “value for money” paradigm, assessing the procurement process in terms of inputs, outputs, and outcomes to anchor the framework's evaluative criteria. The research contributes to the creation of a comprehensive checklist, envisioned as a practical tool for ministries and institutions to systematically appraise the implementation of P3DN within their procurement processes. From an academic standpoint, this research advances scholarly understanding in the domain of public procurement management, contributing a novel evaluative instrument that enhances both theoretical and practical approaches to policy assessment within the public sector's procurement practices.
Pembiayaan Hijau: Akselerasi Pembangunan Berkelanjutan Demi Mencapai Net Zero Emission Pratama, Bintang Adi; Firmansyah, Amrie
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.743

Abstract

Pembiayaan hijau ditujukan untuk mendorong pelaku usaha agar mengalihkan proses bisnisnya menuju proses bisnis yang rendah karbon dan ramah lingkungan. Penelitian ini bertujuan untuk untuk mendeskripsikan potensi penerapan pembiayaan hijau di Indonesia, dengan mengacu pada praktik pembiayaan hijau yang telah berlaku di beberapa negara di dunia. Selain itu, penelitian ini juga mengulas mengenai potensi penurunan emisi karbon melalui penerapan pembiayaan hijau, dengan cara memetakan hubungan penerapan pembiayaan hijau dan penurunan jumlah emisi karbon pada beberapa negara yang telah melaksanakan praktik pembiayaan hijau. Penelitian ini dilakukan dengan menggunakan metode kualitatif dengan teknik content analysis serta teknik scoping review yang berasal dari buku, artikel dalam jurnal internasional, serta working paper. Studi ini menyimpulkan bahwa Indonesia berpotensi menurunkan jumlah emisi karbon melalui implementasi pembiayaan hijau yang ekstensif dan inklusif dengan melakukan benchmarking kepada negara-negara yang telah menerapkan pembiayaan hijau seperti Korea Selatan dan Singapura. Adapun bentuk kebijakan pembiayaan hijau yang dapat dilakukan meliputi pemberian pinjaman hijau (green loan), penerbitan obligasi hijau (green bonds), pembentukan dana khusus berupa State-Owned Environmental Fund, dan bantuan keuangan bagi sektor industri dengan kinerja pengelolaan lingkungan yang baik/ramah lingkungan. Selain itu, hasil penelitian di beberapa negara menunjukan bahwa penerapan pembiayaan hijau berperan secara signifikan dalam menurunkan jumlah emisi karbon. Implementasi pembiayaan hijau akan mendorong perusahaan, pelaku usaha, serta masyarakat untuk dapat beralih kepada produk/kegiatan yang bersifat ramah lingkungan demi mendapatkan insentif.
Manajemen Perpajakan di Perusahaan Pallet Kayu: Studi Kasus PT XYZ Amelia, Denta; Mirani, Anindyta Najwa; Putra, Muhammad Syahreza; Imani, Puti Syifa; Salsabila, Siti Aliyah; Irawan, Ferry
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.750

Abstract

Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, companies implement tax management to minimize the tax burden paid to the government by the company. Tax management also aims to avoid sanctions in the form of criminal sanctions or administrative sanctions. Therefore, the activities are implemented by many companies, including PT XYZ which operates in the field of processing raw materials in the form of wood. The aim of this research is to find out how tax management is implemented in the timber sector, as well as the implementation of company tax obligations. The research results show the following results. First, PT XYZ has implemented tax management well and has not violated applicable regulations. Second, PT XYZ applies the calculation of PPh Article 21 using the net method. Third, there is an underpayment of VAT because it is easier for companies to redistribute the lack of funds. Fourth, the company also applies the calculation of PPh Article 23 which imposes a tax rate on rental goods. Fifth, the company calculates its corporate income tax using the bookkeeping method. Regarding PPh 25, payment is made in installments to reduce the burden of paying taxes in full and directly.

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