Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation  Number 12 of 2019

The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public policies are used as guidelines and references for actions, including financial management. However, regulations as the basis for regional financial management need to be adjusted to suit the dynamics in legal condition development and the community needs. Government Regulation Number 12 of 2019 is an improvement to Government Regulation Number 58 of 2005 on Regional Financial Management used as a reference in formulating regional financial management rules. This study examines the evaluation of the readiness to implement Government Regulation Number 12 of 2019 as the basis for regional financial management. The method used in this study is a normative legal research method. The legal materials source from primary and secondary legal material. The method in presenting this research result is deductive method. This study shows that financial management is a government responsibility in exercising regional power. The urgency of drafting a Regional Regulation on financial management is motivated by changes in legal dynamics and community needs for its management. Furthermore, there is a need for evaluation of the regulation improvement for effectiveness. In conclusion, the effectiveness and efficiency of regional financial management should be evaluated after Government Regulation Number 12 of 2019 is applied. The regulations need to be disseminated for the wider community response to be identified for evaluation of improvements and adjustments to its needs.

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Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019

Jurnal Hukum Prasada ◽

10.22225/jhp.8.1.2021.1-7 ◽

2021 ◽

Vol 8 (1) ◽

pp. 1-7

Author(s):

Icuk Rangga Bawono ◽

Adhitia Pradana ◽

Apriani Kartika Rahayu

Keyword(s):

Financial Management ◽

Government Regulation ◽

Research Result ◽

Community Response ◽

Government Responsibility ◽

Community Needs ◽

Constitutional State ◽

Deductive Method ◽

Effectiveness And Efficiency ◽

The Government

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TINJAUAN IMPLEMENTASI AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DI INDONESIA

AdBispreneur ◽

10.24198/adbispreneur.v2i3.16490 ◽

2018 ◽

Vol 2 (3) ◽

pp. 217

Author(s):

Suryanto .

Keyword(s):

Financial Management ◽

Government Regulation ◽

Management Practices ◽

Accounting Standards ◽

Accounting System ◽

Literature Study ◽

Indonesian Government ◽

Government Accounting ◽

Accrual Basis ◽

The Government

ABSTRACTThe purpose of this study to determine the management of state finances in Indonesia associated with the government accounting system used. This research is a type of research of literature study using a qualitative approach. The data were obtained from various sources of reference, such as journals, expert statements, and media references. The results show that the Indonesian government in its accounting system is still based on Government Regulation No. 24 of 2005 which is the cash base toward accrual (cash toward accrual). However, Due to the growing demands of the community and the encouragement of international institutions to apply the accrual basis, the Indonesian government continues to improve its accounting system. It encouraged the government in 2010 through the Government Accounting Standards Committee to issue accrual based government accounting standards established through Government Regulation No. 71 of 2010 on Government Accounting Standards superseding Government Regulation No. 24 of 2005. The Government of Indonesia has implemented reforms in the field of accounting with the necessity setting up accrual basis accounting. The use of an accrual basis is one of the characteristics of modern financial management practices in the public sector that aims to provide more transparent information. But in reality, the application of accrual-based accounting system is still a lot of constraints on the human resources sector. Keywords : Accrual basis, cash basis, government accounting system ABSTRAKTujuan penelitian ini untuk mengetahui pengelolaan keuangan negara di Indonesia terkait dengan sistem akuntansi pemerintahan yang digunakan. Penelitian ini merupakan jenis penelitian studi literatur dengan menggunakan pendekatan kualitatif. Data diperoleh dari berbagai sumber referensi baik jurnal, pernyataan para ahli, maupun referensi dari media. Hasil penelitian menunjukkan bahwa pemerintah Indonesia dalam sistem akuntansinya masih berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yaitu basis kas menuju akrual (cash toward accrual). Namun, Karena adanya tuntutan dari masyarakat yang semakin kuat dan adanya dorongan dari lembaga-lembaga internasional untuk menerapkan basis akrual, maka pemerintah Indonesia terus berupaya memperbaiki sistem akuntansinya. Hal tersebut mendorong pemerintah pada tahun 2010, melalui Komite Standar Akuntansi Pemerintahan menerbitkan standar akuntansi pemerintahan berbasis akrual yang ditetapkan melalui Peraturan Pemerintah Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan menggantikan Peraturan Pemerintah Nomor 24 tahun 2005. Pemerintah Indonesia telah melaksanakan reformasi di bidang akuntansi dengan keharusan menerapan akuntansi berbasis akrual. Penggunaan basis akrual merupakan salah satu ciri dari praktik manajemen keuangan modern di sektor publik yang bertujuan untuk memberikan informasi yang lebih transparan. Namun kenyataannya penerapan sistem akuntansi berbasis akrual tersebut masih banyak kendala pada sektor sumber daya manusianya. Kata kunci : Basis akrual, basis kas, sistem akuntansi pemerintahan

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Tantangan Pemerintah Pusat dalam Merubah Sistem Akuntansi dan Pelaporan Keuangan dari Half Accrual Accounting ke Full Accrual Accounting

Talenta Conference Series Local Wisdom Social and Arts (LWSA) ◽

10.32734/lwsa.v1i1.138 ◽

2018 ◽

Vol 1 (1) ◽

pp. 044-048

Author(s):

Tohirin Tohirin

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Government Regulation ◽

Business Processes ◽

Central Government ◽

Accounting System ◽

Accrual Accounting ◽

State Finance ◽

The Government ◽

New System

Sesuai dengan Undang-Undang nomor 1 tahun 2004 tentang keuangan Negara dan Undang-Undang nomor 1 tahun 2004 tentang Perbendaharaan Negara serta Peraturan Pemerintah nomor 10 tahun 2010 tentang Standar akuntansi Pemerintahan, Pemerintah Pusat diharuskan membuat laporan keuangan berdasarkan basis akuntansi akrual mulai tahun 2015.Tulisan ini bertujuan menguraikan tentang tantangan yang harus dihadapi oleh pemerintah pusat untuk berpindah dari sistem yang sekarang digunakan yaitu Half AccrualAccounting ke sistem yang baru yaitu Full Accrual Accounting. Metode analisa yang digunakan dalam kajian ini adalah analisis statistika deskriptif. Paper ini akan memberikan gambaran singkat tentang apa yang telah dilaksanakan oleh Pemerintah Pusat di dalam menjalankan mandat dari Undang-Undang terkait Pengelolaan Keuangan Negara di era reformasi. Pemerintah pusat menghadapi tantangan saat harus meninggalkan sistem yang saat ini dipergunakan dengan pendekatan Half accounting Accrual dengan disupport oleh Aplikasi Saiba menuju sistem baru yang Full Accrual Accounting yang disupport oleh Aplikasi Sakti. Pertama, tantangan regulasi; Kedua, tantangan Sistem Informasi dan Teknologi; Ketiga, tantangan Sumber Daya Manusia; Keempat, tantangan resiko implementasi sistem baru dalam konteks pengelolaan keuangan negara; dan terakhir; Kelima, tantangan perubahan bisnis proses. Pemerintah pusat sesungguhnya belum sepenuhnya menjalankan mandat undangundang dalam menjalankan sistem akuntansi dan pelaporan keuangan karena belum menerapkan Full Accrual Accounting System. Kajian ini memberikan rekomendasi pemerintah untuk bisa bermigrasi dengan aman menuju sistem baru yang akuntabel dan reliabel In accordance with Act No. 1 of 2004 concerning State Finance and Act No. 1 of 2004 concerning State Treasury and Government Regulation No. 10 of 2010 concerning Government Accounting Standards, the Central Government is required to make financial reports based on accrual accounting starting in 2015. This writing aimed to describe the challenges that must be faced by the central government to move from the system currently in use, namely Half Accrual Accounting to the new system, namely Full Accrual Accounting. The analytical method used in this study was descriptive statistical analysis. This paper provided a brief overview of what has been done by the Central Government in carrying out the mandate of the Laws relating to Management of State Finance in the reform era. The central government faced challenges when it comes to leaving the system that is currently being used with the Accrual Half accounting approach, supported by the Saiba Application to the new system namely Full Accrual Accounting supported by the Sakti Application. First, regulatory challenges; Second, the challenges of Information Systems and Technology; Third, the challenges of Human Resources; Fourth, the risk challenges of implementing a new system in the context of state financial management; and last; Fifth, the challenge of changing business processes. The central government actually had not fully implemented the legal mandate in carrying out the accounting and financial reporting system because it had not implemented a Full Accrual Accounting System. This study suggested the government to be able to migrate safely towards a new accountable and reliable system.

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Analisis Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum Daerah pada Rumah Sakit Umum Daerah Dr. RM. Djoelham Binjai

PERSPEKTIF ◽

10.31289/perspektif.v11i1.5367 ◽

2021 ◽

Vol 11 (1) ◽

pp. 160-168

Author(s):

Bambang Azis Silalahi ◽

Marlon Sihombing ◽

Isnaini Isnaini

Keyword(s):

Public Service ◽

Financial Management ◽

Government Regulation ◽

Service Management ◽

Service Agency ◽

New Paradigm ◽

The Public ◽

The People ◽

The Government

The government has launched the Public Service Agency / Regional Public Service Agency (BLU / BLUD) program with the issuance of Government Regulation Number 23 of 2005. PP 23 of 2005 concerning Financial Management of Public service agency which basically explains, Public service agency are not only a new form in management of state finances but also as a new paradigm for public sector service management. The purpose of this study was to determine and analyze how the implementation of PPK-BLUD policies in RSUD Dr. RM Djoelham Binjai in terms of improving the quality and quality of public services, especially health services to the people of Binjai City. The method used in this research is descriptive qualitative using the Merille S. Grindle theory where there are several variables that determine the effectiveness of policy implementation. From the research results it can be seen that after the implementation of PPK-BLUD in Dr. RM. Djoelham Binjai, there was a change where previously the budget management, finance and reporting processes, which had been purely based on financial regulations with the APBD mechanism. However, with the implementation of PPK-BLUD, all the income that the RSUD Dr. RM. Djoelham receives can be directly managed and used for the needs and needs of the RSUD. So it is hoped that it can simplify the bureaucracy, especially finance, so that in the end it can improve the quality of hospital services. In its implementation, there are several obstacles faced, especially the understanding of other sections and fields of PPK-BLUD in RSUD Dr. RM. Djoelham Binjai so that good coordination between divisions and fields is needed.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v14i2.89 ◽

2014 ◽

pp. 18-34

Author(s):

Amran Manurung ◽

Sinarihati Fau

Keyword(s):

Information Technology ◽

Human Resources ◽

Internal Control ◽

Financial Management ◽

Government Regulation ◽

City Government ◽

Financial Statement ◽

Regional Government ◽

The Government

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.

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IMPLEMENTASI PERATURAN PEMERINTAH (PP) NOMOR 12 TAHUN 2019 TENTANG PENGELOLAAN KEUANGAN DAERAH DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) TAHUN 2020 DI PROVINSI SUMATERA SELATAN

Visi Sosial Humaniora ◽

10.51622/vsh.v2i1.334 ◽

2021 ◽

Vol 2 (1) ◽

pp. 44-54

Author(s):

Bertha Maulydiana ◽

Fernandes Simangunsong

Keyword(s):

Financial Management ◽

Government Regulation ◽

The South ◽

Qualitative Descriptive ◽

The Government

This research aims to review and analyze on the implementation of government regulation Number 12 / 2019 years about regional financial management in the APBD preparation. To know and analyze advocates and implementation of the regulations that the government in South Sumatra. Theory used is the model implementation seen in three factors (3), productivity, the: linearitas, and efficiency. This study use of inductive qualitative descriptive approach.Data collection technique used is interview, observation and documentation. Based on the research he stated that the implementation of the regulation in the south sumatra been done well, but some obstacles in the implementation a lack of coordination between the legislative and executive, awareness clerk to studies and more detailed regulations about regional financial management have renewed new including regulations minister to their derivatives and arrange in technical.

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PROBLEMATIKA HUKUM ARBITRASE ONLINE MENURUT UU NO. 30 TAHUN 1999 TENTANG ARBITRASE DAN ALTERNATIF PENYELESAIAN SENGKETA

Jurnal Privat Law ◽

10.20961/privat.v8i2.48429 ◽

2020 ◽

Vol 8 (2) ◽

pp. 341

Author(s):

Ilham Bagaskara Aji ◽

, Pujiyono

Keyword(s):

Dispute Resolution ◽

Alternative Dispute Resolution ◽

Government Regulation ◽

Research Material ◽

Electronic Transactions ◽

Deductive Method ◽

The Government ◽

Data Collection Technique ◽

Research Types ◽

Online Arbitration

Abstract This article describes and examines the problem, first, the legal standing of the Arbitration Online according to Law No. 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. Secondly, there are legal problems if online arbitration is carried out in Indonesia. This research is prescriptive normative legal research. Types of data and sources of research material include primary and secondary legal materials. The data collection technique used is the study of literature and through Cyber media, furthermore the technical analysis used is the deductive method. The results show that online arbitration can actually be carried out in Indonesia. Through Law No. 11 of 2008 concerning Electronic Information and Transactions that were changed using Law No. 19 of 2016 concerning Amendments to Law No. 11 of 2008 and Government Regulation No. 71 of 2019 concerning the Implementation of Electronic Transactions and Systems the government has provided the means and foundation for carrying out online arbitration. Online arbitration has advantages in the speed and efficiency of dispute resolution times. However, online Aribtrase also has some disadvantages such as how to registering decisions in court, the presence of witnesses in court, piracy and hacking, and unequal electronic means. Keywords: Alternative Dispute Resolution; Online Arbitration; Electronic Document; Law No. 30 of 1999Abstrak Artikel ini ini mendeskripsikan dan mengkaji permasalahan, pertama, kedudukan hukum Arbitrase Online menurut UU No. 30 Tahun 1999 tentang Arbitrase dan Alternatif Penyelesaian Sengketa. Kedua, problem hukum apabila arbitrase online dilaksanakan di Indonesia. Penelitian ini adalah penelitian hukum normatif bersifat preskriptif. Jenis data dan sumber bahan penelitian meliputi bahan hukum primer dan sekunder. Teknik pengumpulan data yang digunakan adalah studi kepustakaan dan melalui Cyber media, selanjutnya teknis analisis yang digunakan adalah metode deduktif. Hasil penelitian menunjukkan bahwa arbitrase online sebenarnya sudah dapat dilaksanakan di Indonesia. Melalui Undang- Undang No. 11 Tahun 2008 tentang Informasi dan Transaksi Elekronik yang diubah menggunakan Undang- Undang No. 19 Tahun 2016 tentang Perubahan Atas Undang- Undang No. 11 Tahun 2008 serta Peraturan Pemerintah No. 71 Tahun 2019 tentang Pelaksanaan Sistem dan Transaksi Elektronik pemerintah telah memberikan sarana dan landasan untuk melaksanakan arbitrase online. Arbitrase online memiliki kelebihan dalam kecepatan dan efisiensi waktu penyelesaian sengketa. Akan tetapi arbitrase online juga memiliki beberapa kekurangan seperti bagaimana pendaftaran putusan di pengadilan, kehadiran para saksi dalam persidangan, pembajakan dan peretasan, dan sarana elektronik yang kurang merata. Kata Kunci: Alternatif Penyelesaian Sengketa; Arbitrase Online; Dokumen Digital; UU No. 30 Tahun 1999

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Permasalahan Pendaftaran Tanah Sistematis Lengkap untuk Tanah Negara di Kabupaten Muara Enim

Tunas Agraria ◽

10.31292/jta.v2i3.44 ◽

2019 ◽

Vol 2 (3) ◽

pp. 162-177

Author(s):

Muhammad Sandy Prayogo ◽

Rakhmat Riyadi ◽

Akur Nurasa

Keyword(s):

Government Regulation ◽

Research Result ◽

Land Rights ◽

Legal Research ◽

Land Registration ◽

Legal Principles ◽

Normative Approach ◽

Significant Difference ◽

Potential Impact ◽

The Government

Abstract: The implementation of land registration acceleration for PTSL program in Muara Enim Regency is inhibited by the fact that most of the community had no land rights. The government issues various regulations, including Ministerial Regulation ATR/Ka.BPN No. 6 of 2018 as a regulation to ease acceleration in the implementation. The method in the present study was legal research method with judicial normative approach in studying the implementation of policy consistent with the regulation issued by the government. The research result was that the policy implementation by the Land Office of Muara Enim Regency was simplifying missing land rights by making SPPFBT statement as a replacement of land rights. There was no significant difference from the substance of land rights according to Government Regulation PP No. 24 of 1997 and Ministerial Regulation ATR/Ka.BPN No. 6 of 2018 so that replacement land rights in the form of SPPFBT statement could be interpreted as a simplifiedland rights replacement. The potential impacts were easiness to make SPPFBT without considering legal principles andprocess of acquisition of rights which could cause future dispute. Keywords: PTSL, SPPFBT, Policy, Potential, Impact Intisari: Pelaksanaan kegiatan percepatan pendaftaran tanah melalui program PTSL di Kabupaten Muara Enim terkendala oleh alas hak yang tidak dimiliki oleh sebagian besar masyarakat. Pemerintah mengeluarkan berbagai regulasi salah satunya yaitu Permen ATR/Ka.BPN No. 6 Tahun 2018 untuk mempermudah percepatan dalam pelaksanaannya. Penelitian ini bertujuan untuk mengkaji penggunaan SPPFBT sebagai dasar pengganti alas hak untuk pendaftaran tanah pada program PTSL. Metode penelitian yang digunakan adalah metode hukum dengan pendekatan yuridis normatif di dalam mengkaji penerapan kebijakan yang sesuai dengan peraturan yang dibuat oleh pemerintah. Penerapan kebijakan yang dilakukan oleh Kantor Pertanahan Kabupaten Muara Enim yaitu menyederhanakan alas hak yang tidak ada dengan pembuatan Surat Pernyataan Penguasaan Fisik Bidang Tanah (SPPFBT) sebagai pengganti alas hak. Tidak terdapat perbedaan yang signifikan terhadap substansi alas hak menurut PP No. 24 Tahun 1997 dan Permen ATR/Ka.BPN No. 6 Tahun 2018 sehingga alas hak pengganti berupa pernyataan SPPFBT dapat diartikan sebagai alas hak pengganti yang disederhanakan. Kemudahan dalam proses pembuatan SPPFBT yang tidak memperhatikan kaidah hukum dan cara perolehan hak dapat menyebabkan perkara sengketa di kemudian hari.

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Manajemen Keuangan Keluarga di Era Pandemi Covid -19

Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah ◽

10.47467/alkharaj.v4i1.392 ◽

2021 ◽

Vol 4 (1) ◽

pp. 52-64

Author(s):

Efrita Norman ◽

Enah Pahlawati ◽

Rio Kartika Supriyatna

Keyword(s):

Financial Management ◽

Government Regulation ◽

Large Scale ◽

Virus Disease ◽

Literature Study ◽

Indonesian Government ◽

Corona Virus ◽

Family Finances ◽

The Government ◽

Active Income

In 2020, the world community was shocked by the spread of Corona Virus Disease (Covid-19) in various countries, so far based on WHO data, 233 countries have cases of Covid-19, including Indonesia. As an anticipatory measure for the Indonesian government in cutting the chain of the spread of the corona virus, the Indonesian government issued government regulation Number 21 of 2020 concerning Large-Scale Social Restrictions (PSBB), the increasing number of the spread of the corona virus in Indonesia, the government issued a new policy on July 31, 2021 regarding PPKM where The movement of people is restricted to reduce the spread of the corona virus. This has an impact on people's economic conditions that are not easy, the unemployment rate is so complex. This research is a qualitative research using the literature study method where the author collects data, studies, and analyzes from the literature published by books, journals, and magazine articles so as to obtain accurate and in-depth data about family financial management. The results of this study are financial management. family is very important because we do not live alone but we are part of the family, society and the country as for the steps we take in managing family finances are as follows: (1) record expenses that must be spent monthly, (2) record all expenses that may or may not be monthly, (3) record all monthly passive income (4) record all monthly active income (5) add up monthly expenses plus expenses may or may not monthly (6) add up monthly passive income with active income per month.(7) calculate the difference in the sum n point 5 with point 6 (8) targeting our financial condition by multiplying monthly expenses by 12. one month. And the key to success in managing family finances is to increase self-capacity, want to learn more, and want to fight again and be able to refrain from being consumptive.In 2020, the world community was shocked by the spread of Corona Virus Disease (Covid-19) in various countries, so far based on WHO data, 233 countries have cases of Covid-19, including Indonesia. As an anticipatory measure for the Indonesian government in cutting the chain of the spread of the corona virus, the Indonesian government issued government regulation Number 21 of 2020 concerning Large-Scale Social Restrictions (PSBB), the increasing number of the spread of the corona virus in Indonesia, the government issued a new policy on July 31, 2021 regarding PPKM where The movement of people is restricted to reduce the spread of the corona virus. This has an impact on people's economic conditions that are not easy, the unemployment rate is so complex. This research is a qualitative research using the literature study method where the author collects data, studies, and analyzes from the literature published by books, journals, and magazine articles so as to obtain accurate and in-depth data about family financial management. The results of this study are financial management. family is very important because we do not live alone but we are part of the family, society and the country as for the steps we take in managing family finances are as follows: (1) record expenses that must be spent monthly, (2) record all expenses that may or may not be monthly, (3) record all monthly passive income (4) record all monthly active income (5) add up monthly expenses plus expenses may or may not monthly (6) add up monthly passive income with active income per month.(7) calculate the difference in the sum n point 5 with point 6 (8) targeting our financial condition by multiplying monthly expenses by 12. one month. And the key to success in managing family finances is to increase self-capacity, want to learn more, and want to fight again and be able to refrain from being consumptive.

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Analysis of Implementation of SMEs Tax Enforcement: The effects of tax justice dimensions, understanding of tax ac-counting on SME’s tax compliance

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v21i1.845 ◽

2018 ◽

Vol 21 (1) ◽

Author(s):

Chrisina Tri Setyorini

Keyword(s):

Judicial Review ◽

Government Regulation ◽

Tax Compliance ◽

Structured Interviews ◽

Tax Enforcement ◽

Deductive Method ◽

Convenience Sampling ◽

The Government ◽

Economic Capacity ◽

Tax Accounting

The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bottom-up approach must be conducted prior to issuing regulations by the government, especially given the economic capacity of SMEs.

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