scholarly journals Aspek Regulasi dan Kewenangan Penegakan Hukum Pajak Reklame

2021 ◽  
Vol 1 (2) ◽  
pp. 249
Author(s):  
Tinara Aisyah Nikita ◽  
Adhitya Widya Kartika
Keyword(s):  
Law Enforcement ◽  
Central Government ◽  
Tax Revenue ◽  
Tax Law ◽  
Legal Research ◽  
Tax Collection ◽  
The Law ◽  
Tax Payments

Billboard tax collection in Surabaya is carried out based on the Mayor's Regulation Number 21 of 2018. This regulation licenses procedure and other matters that the taxpayer must obey. This study examined how to enforce the law on the delay in paying advertisement tax. This study used empirical legal research that observed the effectiveness of the law in society and how the law works in society. The data collected were from documentation from literature and legislation, observation in the community, and interviews with related parties. It showed that law enforcement was effective but with several obstacles experienced in enforcing the law. In particular, it dealt with the COVID-19 pandemic as the challenge that required new conditioning according to the recommendations from the central government. This study concluded that the law enforcement of billboard tax payments in Surabaya is quite effective due to the achievement of tax revenue targets that always reach the target. KEYWORDS: Advertisement Tax, Billboard Tax, Law Enforcement, Tax, Surabaya.

scholarly journals Pemungutan Pajak Penghasilan atas Transaksi Cryptocurrency di Indonesia

2021 ◽  
Vol 4 (4) ◽  
pp. 1333
Author(s):  
Atiqoh Farhah Maulani
Keyword(s):  
Law Enforcement ◽  
Income Tax ◽  
Research Method ◽  
Economic Condition ◽  
Tax Revenue ◽  
Tax Law ◽  
Collection System ◽  
Transaction Process ◽  
Tax Payments ◽  
Specific Tax

AbstractLegalization of cryptocurrency transactions in Indonesia is a breath of fresh air for the community. The increase in cryptocurrency investors every year shows that there are promising benefits from the transaction process. Even though Indonesia's economic condition is currently experiencing a recession, it has no impact on the sustainability of cryptocurrency transactions. So it can be said that this transaction can be an opportunity for tax revenue. However, it is unfortunate that there are no specific tax rules that regulate the collection of income tax on profits derived from cryptocurrency transactions in Indonesia. Based on these problems, the purpose of this study is to analyze the income tax collection system and law enforcement of income tax payments for cryptocurrency transactions in Indonesia. And the research method used is normative law by conducting extensive interpretation to find law (rechtsvinding). Keywords: Cryptocurrency; Income Tax; Tax Law Enforcement.AbstrakDilegalkannya transaksi cryptocurrency di Indonesia merupakan angin segar bagi masyarakat. Bertambahnya investor cryptocurrency pada setiap tahunnya menandakan bahwa terdapat suatu keuntungan yang menjanjikan dari proses transaksi tersebut. Meskipun kondisi perekonomian Indonesia yang sedang resesi saat ini, ternyata sama sekali tidak membawa pengaruh terhadap keberlangsungan transaksi cryptocurrency. Sehingga dapat dikatakan bahwa adanya transaksi tersebut bisa menjadi suatu peluang penerimaan perpajakan. Namun disayangkan belum tersedianya aturan pajak yang khusus untuk mengatur pemungutan Pajak Penghasilan atas keuntungan yang diperoleh dari transaksi cryptocurrency di Indonesia. Sehingga pemerintah belum bisa secara optimal mengontrol penerimaan pajak dari transaksi cryptocurrency di Indonesia. Berdasarkan permasalahan tersebut tujuan dari penelitian ini adalah untuk menganalisis sistem pemungutan Pajak Penghasilan serta penegakan hukum pembayaran Pajak Penghasilan atas transaksi cryptocurrency di Indonesia. Dan metode penelitian yang digunakan adalah hukum normatif dengan interpretasi ekstensif guna menemukan suatu hukum (rechtsvinding).Kata Kunci: Cryptocurrency; Pajak Penghasilan; Penegakan Hukum Pajak.

The Law Enforcement Weakness of Songs and Musics Copyright Crimes

2021 ◽  
Vol 3 (1) ◽  
pp. 139-154
Author(s):  
Edi Tuahta Putra Saragih ◽  
Muhammad Citra Ramadhan ◽  
Isnaini Isnaini
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
Copyright Infringement ◽  
Copyright Law ◽  
Cultural Factor ◽  
Legal Research ◽  
The Real ◽  
The Law ◽  
Real Picture

This research aimed to: (a) obtain the forms of copyright infringement of songs and/or music (with or without lyrics); (b) understand the role of the police, in this case the Police Precinct, in the law enforcement; (c) identify the factors that influenced the law enforcement. The research method used the normative-empirical legal research, with the initial stages of specifying norms in order to get the proper picture, and then specifying empirical events in order to get the real picture. The research results showed several matters: 1) The forms of copyright infringement of songs and/or music (with or without lyrics) found included: the distribution of the works or the copies, the performances of the works, and the announcements of the works; 2) Police Precinct did notultimately carry out their role as a law enforcer for the copyright infringement of songs and/or music (with or without lyrics); and 3) The factors that influenced the law enforcement on the copyright infringement of songs and/or music (with or without lyrics), namely: legislation factor, in the matter of complaint offenses; law enforcement factor, in terms of the capacity of members; less supportive factor of facilities and infrastructure; legal awareness factor, in the problem of the lack of legal counseling; and cultural factor, related to the differences in norms in the copyright law between those in society and those in regulations. 

scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Javier Sondakh ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Development ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Revenue ◽  
Small Community ◽  
Finance Minister ◽  
Tax Payments ◽  
Primary Service

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.

scholarly journals Law Enforcement of Criminal Forests and Land Fire in Kabupaten Indragiri Hilir, Province of Riau

2020 ◽  
Vol 2 (1) ◽  
pp. 28-33
Author(s):  
Rizana
Keyword(s):  
Law Enforcement ◽  
Legal Research ◽  
Rare Phenomenon ◽  
The Law ◽  
Article 50

Law Enforcement of Criminal Forests and Land Fire in Kabupaten Indragiri Hilir, Province of Riau Forest and land fires are not a rare phenomenon in Indonesia, especially in Riau Province. This study aims to explain the law enforcement of forest and land fire crimes in Kabupaten Indragiri Hilir, Province of Riau. The method used in this research is sociological legal research. Based on Article 50 Paragraph (3) Letter d of Law Number 41 of 1999 it is stated that everyone is prohibited from burning forests. In line with that, based on Article 69 Paragraph (1) Letter h of Law Number 32 Year 2009 it is stated that everyone is prohibited from clearing land by burning. However, in 2019 there will still be forest and land fires in Kabupaten Indragiri Hilir, Province of Riau covering an area of approximately 827 Ha. The implementation of Law No. 41/1999 and Law No. 32/2009 concerning forest and land fires in Kabupaten Indragiri Hilir has not run as expected. Burning forests and land is a crime. Law enforcement against forest and land fires in Kabupaten Indragiri Hilir based on Article 78 Paragraph (3) of Law Number 41 Year 1999 states that anyone who intentionally burns a forest can be threatened with a maximum of 15 years imprisonment and a maximum fine IDR 5,000,000,000. Pursuant to Article 108 of Law Number 32 Year 2009 it is also emphasized that everyone who burns a land shall be sentenced to a maximum imprisonment of 3 (three) years and a maximum of 10 (ten) years, and a fine of at least Rp. 3,000,000,000.- (three billion rupiah) and a maximum of Rp 10,000,000,000 (ten billion rupiah).

scholarly journals Legal Research on the Right to Rest of Laborers

2016 ◽  
Vol 9 (7) ◽  
pp. 214
Author(s):  
Min Song
Keyword(s):  
Sustainable Development ◽  
Law Enforcement ◽  
Trade Union ◽  
Central Government ◽  
Labor Relations ◽  
Mutual Understanding ◽  
Legal Research ◽  
The Sustainable Development ◽  
The Government ◽  
The Right

In 2015, the central government issued a document on building the harmonious labor relations, which emphasized the right to rest of workers and rectified the current severe imbalance of labor relations. This document released a signal to guarantee the sustainable development of the labor force for the future. These measures, such as relative departments perfecting the legislation and law enforcement, the trade union performing their duties actively, employing units and workers raising their awareness and enhancing mutual understanding and branches of the government cooperating, can realize the right to rest of workers to the greatest extent possible.

scholarly journals THE PEOPLE AND THE STATE AUTHORITIES: THE ANALYSIS OF THE INTERACTION AND COOPERATION IN THE THEORETICAL LEGACY V. N. LESHKOV

2018 ◽  
Vol 6 (3) ◽  
pp. 26-30
Author(s):  
Тимур Чукаев ◽  
Timur Chukaev
Keyword(s):  
Civil Society ◽  
Law Enforcement ◽  
Public Administration ◽  
The State ◽  
First Century ◽  
Legal Research ◽  
Methodological Basis ◽  
The People ◽  
General Scientific ◽  
The Law

The Article is devoted to the theoretical and legal heritage of the prominent Russian lawyer Vasily Nikolaevich Leshkov (1810–1881), his ideas about society as a subject of public administration, about the interaction of civil society and the police as subjects of the implementation of the law enforcement function. The methodological basis of the research is general scientific (historical, systemic, functional) and special (formal-legal, historical-legal, comparative-legal) methods of legal research. A theoretical legacy, V. N. Leshkov, which contemporaries did not understand, and the descendants of the forgotten, to comprehend the researchers in the twenty-first century.

scholarly journals PENDEKATAN RESTORATIF DALAM PENJATUHAN SANKSI TINDAKAN BAGI ANAK YANG BERKONFLIK DENGAN HUKUM

2019 ◽  
Vol 2 (2) ◽  
pp. 129-143
Author(s):  
Citra
Keyword(s):  
Law Enforcement ◽  
Justice System ◽  
Character Development ◽  
Law Enforcement Officers ◽  
Early Age ◽  
Legal Research ◽  
Criminal Offenses ◽  
The World ◽  
The Future ◽  
The Law

Children are the next generation of the nation, the existence of children is very important because the child is a potential fate of the nation as well as a mirror attitude of life of the nation in the future. A child who is a superior seed and has the widest hope to prepare for his future as a milestone of success of a nation in the future should not fall in the world of evil. It is unfortunate that children at an early age have been involved in criminal offenses and past their youth behind bars, increasingly contaminated with other inmates. This research was empirical legal research, that is the research on the provisions of the legislation in the national law concerning restorative approach in the imposition of action sanctions against children in conflict with law in order to keep children away from imprisonment and negative stigma in society . Addressing the issue of a child in conflict with the law should be done in a familial approach and avoiding children from prison as much as possible. The sanction of action for the child contained in Article 82 of Law Number 11 of 2012 on Criminal Justice System for Children expected to prevent the child from the negative stigma in society and keep the children from bad effects of prison. Thus the current restorative model of punishment is more applicable in handling child offenders. It is expected that law enforcement officers to pay attention to the provisions of the rules that apply to children in conflict with the law in terms of imposition of more sanctions toward education and character development of children so that the threat of imprisonment becomes the last alternative in imposing sanctions for children

scholarly journals Implementasi Pemungutan Retribusi Daerah Bidang Persampahan Dan Kebersihan Berdasarkan Peraturan Daerah Nomor 15 Tahun 2011 Kabupaten Indragiri Hilir

2021 ◽  
Vol 6 (2) ◽  
pp. 86-98
Author(s):  
Muhsin Muhsinhukum
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Research Method ◽  
User Fees ◽  
Clear Picture ◽  
Legal Research ◽  
Community Factors ◽  
Sanitation Services ◽  
Inhibiting Factors ◽  
The Law

Efforts to implement the implementation of the Regional Regulation regarding the retribution for waste and sanitation services in Indragiri Hilir Regency certainly require support from many parties, both from the local government and the community who are classified as obligatory levies. The problems in this study are (1) How is the Implementation of Collection of Regional Retribution in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency, (2) What are the Inhibiting Factors in the Implementation of Collecting Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency. (3) What are the Efforts in Implementing Regional Retribution Collectors in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency This research method uses empirical/sociological legal research, the nature of this research is descriptive, that is, it provides a clear picture. It can be concluded that (1) Implementation of Collection of Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation No. 15 of 2011 Indragiri Hilir Regency begins with collecting data and mandatory registration of user fees clearly and correctly and collecting using SKRD which is carried out once a month turns into two times in one month. month. (2) Inhibiting factors in this implementation can be seen from the lack of supervision, factors from the law itself, law enforcement factors, facilities and facilities and community factors. (3) Efforts are made by increasing the supervision carried out by DLHK together with Bapenda, issuing regulations further implementing regulations as a basis for implementing additional regulations, involving Satpol PP who act as regional regulations enforcers and the formation of PPNS as part of investigators who are authorized to take action on cases of regional regulations violations committed by retribution obligations that do not implement regulations.      

scholarly journals PERLINDUNGAN HUKUM TERHADAP JUSTICE COLLABORATOR TERKAIT PENANGANAN TINDAK PIDANA KORUPSI DI INDONESIA

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Rika Ekayanti
Keyword(s):  
Law Enforcement ◽  
Scientific Journal ◽  
Legal Protection ◽  
The State ◽  
Legal Research ◽  
Evidential Value ◽  
Legal Provisions ◽  
The Law ◽  
Laws And Regulations

The discussion in this thesis raised regarding Legal Protection against Justice Collaborator in the handling of corruption in Indonesia. The objectives of this study are to be analyzed with both forms of regulation and identify the type of protection provided by the laws of the State of Indonesia justice collaborator and determine the accuracy of the strength of the evidential value of the testimony in the trial of a justice collaborator, by analyzing the legal provisions in the legislation other law relating to witnesses. This type of research is used in a scientific journal this is the kind of normative legal research, because there is disharmony norm based research in the form of a legal vacuum regarding the setting justice collaborator in formal laws and regulations in Indonesia, as well as the legal ambiguities in the text of the legislation on Article 10 paragraph (2) Law No.. 13 of 2006 on the Protection of Witnesses and Victims of the justice collaborator testimony that can be used as consideration to give the judge for leniency. Having regard to the development of the current law that requires courage and willingness of law enforcement in combating corruption as an extraordinary crime, it is necessary to break the law through the use of an instrument justice collaborator.

Korruptionsbekämpfung durch das Steuerrecht und Kooperation von Strafverfolgungs- und Finanzbehörden

2019 ◽  
Author(s):  
Alexander Ermert
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Income Tax ◽  
Economic Crime ◽  
Avoidance Behaviour ◽  
Tax Law ◽  
Criminal Proceedings ◽  
Starting Point ◽  
Different Types ◽  
The Law

This thesis investigates how tax law can be used to fight corruption. The taxation procedure is particularly well-suited as a starting point for further criminal proceedings in cases involving corruption in the context of economic crime. However, the collaboration between law enforcement and tax authorities in this field is not without its difficulties, as it involves different areas of the law (tax law, criminal law, criminal tax law) and different types of proceedings (taxation proceedings, criminal investigations), whose interactions result in numerous problems. This work also finds that § 4 sec. 5 sentence 1 No. 10 of the EStG (Germany’s Income Tax Act) is insufficiently considered in practice. After analysing the norm and its various levels of impact (fiscal, general preventive and criminal tax law levels), the author concludes that the current rules have weaknesses that provoke avoidance behaviour among the tax authorities.

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