scholarly journals Penyelesaian Sengketa Pajak Penghasilan (PPH) Pasal 21 Melalui Pengadilan Pajak

2021 ◽  
Vol 2 (1) ◽  
pp. 180-185
Author(s):  
Ni Made Ina Sulastini ◽  
Ida Ayu Putu i Widiat ◽  
I Nyoman Sutama
Keyword(s):  
Research Methods ◽  
Income Tax ◽  
Legal Authority ◽  
Legal Aid ◽  
Legal Research ◽  
Tax Collection ◽  
Legal Remedy ◽  
Tax Court

In the case of taxation obligations, it is not uncommon for tax disputes to occur between the taxpayers and the competent authorities. There are two main problems raised in this study, namely: 1. How is the Tax Court authorized in resolving the tax dispute?, 2. How is the process of resolving income tax disputes article 21 through the Tax Court?. The research methods used in this study are normative legal research methods. Approach to  the  problem used is  the legislation approach. Based on the results of the study indicates that the authority of the Tax Court is resolving tax disputes. The Tax Court in respect of appeals only examines and severes disputes on decision objections, as well as in the event of a tax court lawsuit entitled to inspect and terminate disputes over the implementation of tax collection. In addition to the duties and authorities referred to in article 31, the Tax Court also supervises the legal authority that provides legal aid to the parties to the dispute in the courts of the Tax Court. In the event of an income tax dispute of article 21, the settlement will be done by attempts by law objection if the taxpayer is not satisfied on the decision of the objection then the taxpayer may apply for a legal remedy to the Tax Court . In addition to the appeal remedies that can be submitted to a tax court, taxpayers may also submit a lawsuit.

scholarly journals Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat

2018 ◽  
Vol 1 (2) ◽  
pp. 103-105
Author(s):  
Nabitatus Sa'adah
Keyword(s):  
Qualitative Analysis ◽  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Research ◽  
Tax Collection

This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

scholarly journals Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

2021 ◽  
Vol 2 (3) ◽  
pp. 468-472
Author(s):  
Michael Lianwar Antolis ◽  
Ida Ayu Putu Widiati ◽  
I Putu Gede Seputra
Keyword(s):  
Social Media ◽  
Research Methods ◽  
Income Tax ◽  
Income Taxes ◽  
Director General ◽  
Analysis Method ◽  
Legal Research ◽  
Taxable Income ◽  
Service Business ◽  
Business Entities

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

scholarly journals Eksistensi Pos Bantuan Hukum (Posbakum) di Pengadilan Tata Usaha Negara Denpasar

2021 ◽  
Vol 2 (1) ◽  
pp. 104-108
Author(s):  
Ni Nyoman Gabriella Christiawan Putri ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Nyoman Sutama
Keyword(s):  
Research Methods ◽  
Legal Theory ◽  
Legal Assistance ◽  
Legal Aid ◽  
Legal Research ◽  
Legal Proceedings ◽  
The People

Due to the development of law, legal assistance activities especially for the people that were not able to lay in law as well as the more widely in the community, which is now already so developed in Indonesia. As for the laws that regulate clearly about legal aid is law number 16 of the year 2011. Therefore, the formulation of the problem of this thesis are: 1) how the post position of legal aid (Posbakum) in providing service in PTUN Denpasar, 2) is the function of granting legal aid service in Denpasar PTUN. Research methods used to answer the problems is the normative method, a method that uses a variety of legal research legal materials of primary and secondary legal materials such as legislation, legal theory, and can be either the opinions of scholars. Based on the above research, it is very helpful to every person to obtain legal aid in legal proceedings to obtain justice. In this study the authors raised the existence of legal aid Post title (Posbakum) in the courts of the country of Denpasar.

Bantuan Hukum Cuma-Cuma Bagi Tersangka yang Tidak Mampu Pada Tingkat Penyidikan

2020 ◽  
Vol 19 (2) ◽  
Author(s):  
Rio Saputra ◽  
Mokhammad Najih
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Legal Aid ◽  
Criminal Cases ◽  
Legal Research ◽  
Factors Affecting ◽  
Legal Structure ◽  
Procedure Code ◽  
Study Techniques ◽  
The Right

<p><em>Suspects have the right to obtain legal assistance, especially for suspects who are classified as economically disadvantaged in accordance with Article 56 of the Criminal Procedure Code (KUHAP). The facts show that there are many irregularities in the implementation of legal aid, therefore it is necessary to know about the implementation of free legal aid for suspects who are incapacitated at the level of investigation and the factors that become obstacles in the implementation of legal aid. This legal research is an empirical legal research and this research is descriptive in nature. The data used are primary data and secondary data. The techniques used to collect data were document study techniques and interview techniques. Inhibiting factors affecting the implementation of free legal aid for suspects who are unable at the level of investigation can be classified and differentiated into 3 factors, namely, legal substance, legal structure, and legal culture).</em></p><p><strong><em>Keywords: </em></strong><em>Legal Aid, Criminal Cases</em></p>

KELEMAHAN UNDANG-UNDANG MEREK DALAM HAL PENDAFTARAN MEREK (Studi Atas Putusan Sengketa Merek Pierre Cardn)

2017 ◽  
Vol 5 (2) ◽  
pp. 84
Author(s):  
Karlina Perdana ◽  
Pujiyono ,
Keyword(s):  
Research Methods ◽  
Geographical Indications ◽  
Legal Research ◽  
Trademark Registration ◽  
Brand Understanding

<p>Abstract<br />This legal research examines the weakness of Act No. 20 of 2016 on Marks and Geographical Indications, as until now there is still a knockoff brands that passed trademark registration in Indonesia. This research uses  doctrinal  or  normative  prescriptive  research  methods.  Results  of  this  study  is  the  absence  of the requirements and there are multiple interpretations of the philosophy of the brand famous brand understanding and similarity in principle or in its entirety.</p><p>Keyword: Trademark registration, weakness of Act<br /> <br />Abstrak<br />Penulisan hukum ini mengkaji mengenai kelemahan Undang-Undang Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis sebagaimana sampai sekarang ini masih terdapat merek-merek tiruan yang lolos pendaftaran merek di Indonesia. Penulisan ini menggunakan metode penelitian doktrinal atau normatif yang bersifat preskriptif. Hasil penelitian ini adalah tidak adanya persyaratan filosofi merek dan terdapat multitafsir pemahaman merek terkenal dan persamaan pada pokoknya atau keseluruhannya.</p><p>Kata kunci: pendaftaran merek, kelemahan UU</p>

scholarly journals A Critical Analysis of Legal Aid in Bangladesh

2014 ◽  
Vol 2 (1) ◽  
pp. 139
Author(s):  
Md. Nannu Mian ◽  
Md. Mamunur Rashid
Keyword(s):  
Financial Crisis ◽  
Research Methods ◽  
Critical Analysis ◽  
Poverty Line ◽  
Legal Rights ◽  
Legal Knowledge ◽  
Legal Aid ◽  
The Poor ◽  
Analytical Research ◽  
The Government

Legal aid is essentially a mechanism that enables the poor and the vulnerable sectors of the society to be able to enforce their legal rights in order to access a fair and equitable justice in the society. Nowadays, a legal aid can be justifiably said as a crying need to ensure social and legal justice in Bangladesh because most of the citizens are illiterate and they live below the poverty line which incidentally makes matters worse. Due to their financial crisis or lack of legal knowledge they are often precluded to access justice. In recognizing the legal aid as a right, the government has enacted some laws. However, unfortunately those laws are full of weaknesses, loopholes, and procedural complexities which have to be judiciously addressed in the proper legal perspectives. As a matter of fact, legally speaking, much has been said and done, but ironically not much has been practiced. Due to these ever unsettling defects, the ultimate objectives of those laws have frequently failed to ensure enjoyment of the legal aid services among the vulnerable sectors of the society. In this research, an attempt has been made to analyze and find out numerous legal the gaps, loopholes and complexities of the existing laws relating to legal aid services in Bangladesh and frame out a comprehensive solution for ensuring the aid program by adopting the qualitative and the analytical research methods.

scholarly journals Tanggungjawaban Perusahaan yang Bergerak di Bidang Legal Consulting dalam Dimensi Nominee

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 355
Author(s):  
Avina Rismadewi
Keyword(s):  
Research Methods ◽  
Rapid Development ◽  
Legal Research ◽  
Article 9 ◽  
A Company ◽  
Consulting Companies

The offer of making Nominee Agreement services by legal consulting companies has an impact on the rapid development of nominee practices in Indonesia, whereas based on the provisions of Article 33 paragraph (1) and paragraph (2) prohibits Nominee Agreement in the ownership of shares in a company. This study aims to analyze the responsibilities of legal consulting companies that offer making Nominee Agarement online. This research uses normative legal research methods. The results of this study show that companies that deliberately offer Nominee Agreements violate the provisions contained in Article 33 paragraph (1) and paragraph (2), Law No. 25 of 2007, also violates the provisions of Article 9, Article 28 paragraph (1), and Article 36 of Law No. 11 of 2008, and may be subject to sanctions as referred to in Article 23 of Law No. 11 of 2008 and has responsibility to fulfill compensation as in the suit filed under Article 23 of Law No. 11 of 2008. Penawaran jasa pembuatan Nominee Agreement oleh perusahaan legal consulting berimbas pada berkembang pesatnya praktik nominee di Indonesia, sedangkan berdasarkan ketentuan Pasal 33 ayat (1) dan ayat (2) melarang Nominee Agreement dalam kepemilikan saham pada suatu perusahaan. Studi ini bertujuan untuk menganalisis tanggungjawab perusahaan legal consulting yang menawarkan pembuatan Nominee Agarement secara online. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil dari studi ini menunjukan bahwa perusahaan yang dengan sengaja menawarkan Nominee Agreement melanggar ketentuan sebagaimana tercantum dalam Pasal 33 ayat (1) dan ayat (2), UU No. 25 Tahun 2007, juga melanggar ketentuan Pasal 9, Pasal 28 ayat (1), dan Pasal 36 UU No. 11 tahun 2008, dan dapat dikenakan sanksi sebagaimana dalam Pasal 23 UU No 11 tahun 2008 dan bertanggungjawab mengganti kerugian sebagaimana gugatan yang diajukan berdasarkan Pasal 23 UU No 11 tahun 2008.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals PEMERIKSAAN SAKSI DALAM PERKARA PIDANA BERDASARKAN IUS CONTITUM INDONESIA

2021 ◽  
Vol 3 (01) ◽  
pp. 45-58
Author(s):  
Toni Parlindungan S
Keyword(s):  
Research Methods ◽  
Scientific Work ◽  
Criminal Cases ◽  
Legal Research ◽  
Main Ideas

Proses pemeriksaan saksi dimulai dari penyidikan sampai pada tingkat penuntutan di pengadilan. Di tingkat penyidikan maka terlebih dahulu saksi diperiksa oleh penyidik dengan memperhatikan perlindungan terhadap saksi yaitu tanpa ancaman atau tekanan.dari pihak manapun. Kemudian saksi dapat diperiksa di tempat kediaman saksi dan saksi diperiksa tanpa disumpah. Sedangkan pada tingkat penuntutan atau pesidangan maka terlebih dahulu saksi dipanggil untuk didengar keterangannya. Penelitian ini bertujuan untuk memenuhi kebutuhan terhadap objek penulisan atau suatu karya ilmiah guna mendapatkan data-data, pokok-pokok pikiran, serta pendapat lainnya dari pakar atau media apapun, yaitu terkait pemeriksaan saksi dalam perkara pidana berdasarkan ius contitum indonesia. Dalam penelitian ini penulis menggunakan metode penelitian hukum normative.   Abstract The process of examining witnesses starts from the investigation to the level of prosecution in court. At the level of investigation, the investigator first examines witnesses by paying attention to the protection of witnesses, namely without threats or pressure from any party. Then the witness can be examined at the witness' residence and the witness can be examined without being sworn in. Meanwhile, at the level of prosecution or trial, witnesses are first called to be heard. This study aims to meet the need for the object of writing or a scientific work in order to obtain data, main ideas, and other opinions from experts or any media, which is related to the examination of witnesses in criminal cases based on ius contitum indonesia. This research the authors use normative legal research methods

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