scholarly journals Pengenaan Pajak Penghasilan (PPH) atas Peralihan Hak atas Tanah atau Bangunan

2021 ◽  
Vol 2 (3) ◽  
pp. 519-524
Author(s):  
I Ketut Gede Purnayasa ◽  
Ida Ayu Putu Widiati ◽  
Luh Putu Suryani
Keyword(s):  
Qualitative Analysis ◽  
Income Tax ◽  
Research Method ◽  
Tax Law ◽  
Legal Research ◽  
Conceptual Approach ◽  
Analysis Techniques ◽  
Income Tax Law ◽  
Materials Used ◽  
Legal Entities

The imposition of income tax on land and buildings is the imposition of tax with applicable provisions and is carried out by individuals or legal entities. The purpose of this study is to reveal the regulation regarding the imposition of income tax on the transfer of rights to land and or buildings and the mechanism for imposing income tax on the transfer of rights to land and or buildings. The research method used is normative legal research with a statutory approach and a conceptual approach. The sources of legal materials used are primary, secondary and tertiary sources of legal materials. The materials that have been obtained are then analyzed using qualitative analysis techniques where the assessment is carried out deductively, in order to produce data that is descriptive analytical. The results of the study reveal that the regulation regarding the imposition of income tax on land and buildings is carried out in accordance with the provisions in Article 4 paragraph (2) letter (d) of the Income Tax Law, in which the imposition of taxes is absolute. On this basis, the imposition of income tax including the nature, amount and procedure for its payment, as well as its withholding and collection is regulated by PP. 71 Year 2008. And the mechanism of imposition of taxes has been regulated in PP no. 34 of 2016 especially in article 2 paragraph (1).

scholarly journals Upaya Pencegahan Kekerasan Terhadap Anak dimasa Pandemi Covid-19

2021 ◽  
Vol 2 (3) ◽  
pp. 531-537
Author(s):  
Ni Made Wismantari ◽  
Anak Agung Sagung Laksmi Dewi ◽  
Ni Made Puspasutari Ujianti
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Legal Protection ◽  
Legal Research ◽  
Violence Against Children ◽  
Analysis Techniques ◽  
Secondary Sources ◽  
The Government ◽  
Victims Of Violence ◽  
Materials Used

The Covid-19 pandemic has had the worst impact, namely the increased vulnerability of children to become victims of violence. The Covid-19 pandemic has stimulated an increase in cases of violence against children, so in this case a legal protection is needed to fulfill the rights obtained for every child. The purposes of this study are to reveal legal arrangements in an effort to prevent violence against children during the COVID-19 pandemic as well as legal protection for children who experience violence during the COVID-19 pandemic. The research method used in this research is normative legal research with a statutory approach. The technique of collecting legal materials used in this research is the study of documents or library materials. The sources of legal materials used are primary and secondary sources of legal materials. The data analysis techniques were analyzed qualitatively and presented descriptively. The results of the study revealed that the government's efforts to prevent violence against children during the Covid-19 Pandemic were pursued through preventive legal protection with the aim of preventing violations before the occurrence of violations and repressive legal protection in the form of sanctions such as fines, imprisonment, and additional penalties given if a dispute has occurred or has occurred. a violation is committed. All parties, both families and the government, should try to protect children from all acts of violence.

scholarly journals Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan Pemerintah No 23 Tahun 2018

2021 ◽  
Vol 31 (9) ◽  
pp. 2254
Author(s):  
Made Adi Guna Mertawan ◽  
Gede Sri Darma
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
Time Limit ◽  
Tax Law ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Income Tax Law ◽  
Limited Period

This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2018 is the government's policy in simplifying taxpayers in carrying out tax administration, but PP 23/2018 can not always be applied but there is a limited period of use as a form of taxpayer learning taxpayers to improve taxpayer compliance. The research sample was determined by snowball and purposive sampling, namely taxpayers in the form of limited shares with data obtained from observations, interviews and documentation. The data analysis technique used is the Miles and Hubberman qualitative analysis technique. The results of the study indicate that taxpayers have understood in carrying out bookkeeping but understanding of Article 17 of the Income Tax Law is still low, taxpayers have not received information about the time limit for using PP 23/2018. Keywords: PP 23/2018; Bookkeeping; Article 17 of the Income Tax Law.

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 Kebijakan Formulasi Sanksi Pidana Kerja Sosial terhadap Orang Membuang Sampah Dari Kendaraan di Kota Jambi

Wajah Hukum ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 531
Author(s):  
Reza Iswanto
Keyword(s):  
Social Work ◽  
Research Method ◽  
Deterrent Effect ◽  
Legal Research ◽  
Conceptual Approach ◽  
Analysis Techniques ◽  
Criminal Sanctions ◽  
The People ◽  
The Future ◽  
The City

Garbage is a problem in people's lives, especially in the people of Jambi city, so it is necessary to deal with waste related to the waste itself. For this reason, there should be a re-arrangement related to sanctions for people who dispose of waste from vehicles. When viewed from the problem, the research method is normative legal research with a statutory approach and a conceptual approach. The research materials are primary, secondary and tertiary legal materials with data collection techniques using documentary studies and qualitative analysis techniques. The regulation of fines for people throwing garbage from vehicles is regulated in Article 46 paragraph (3) letter c Jambi City Regional Regulation Number 5 of 2020 concerning Waste Management. Then the implication of social work criminal sanctions for people throwing garbage from vehicles, namely providing a deterrent effect as well as giving lessons to perpetrators and the policy of formulating social work criminal sanctions for the future is that social work criminal sanctions should be applied in Jambi City Regional Regulation Number 5 of 2020 concerning Management Garbage because it is an effort to overcome so that in the future there will be no more people in the city of Jambi who throw garbage from their vehicles.

Dampak Perubahan Undang-Undang No. 36 Tahun 2008 terhadap Penerapan PPH Potong Pungut pada Perusahaan Jasa Cleaning Service (Studi Kasus pada PT. Jasa Mulia Iramandiri)

2010 ◽  
Vol 6 (02) ◽  
pp. 61
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Secondary Data ◽  
Research Data ◽  
Financial Statement ◽  
Tax Law ◽  
History Of ◽  
Income Tax Law ◽  
The Law ◽  
The Impact

The introdution described about the history of income tax, the book observation concerning about the meaning of Tax and the chronological alteration of the Income Tax regulations. Research Method described the structure of PT. Jasamulia Iramandiri, along the literature using research data as a secondary data The comparison between the old Law on the new Act has some interesting differences to explore, also elucidate between Old law dan the New Law of Income Tax concerning PPh 21,23,and 25.  This discussion are simulate the calculation of Income Tax Law chapter 21 in two version the old and newest Law, also the impact of the Law alteration  to accounts on the financial statement.

scholarly journals PRINSIP NEW AND NOVELTY DALAM PERLINDUNGAN PATEN DI INDONESIA

2020 ◽  
Vol 8 (8) ◽  
pp. 1240
Author(s):  
Ni Kadek Wedayanti Ari Suputri ◽  
Ida Ayu Sukihana
Keyword(s):  
Research Method ◽  
Patent Protection ◽  
Descriptive Analysis ◽  
Literature Study ◽  
Legal Research ◽  
Conceptual Approach ◽  
Analysis Techniques ◽  
Study Techniques

Studi ini bertujuan untuk mengkaji persyaratan dalam permohonan perlindungan paten dan menganalisis pernerapan prinsip new and novelty dalam perlindungan paten. Metode penelitian yang digunakan dalam studi ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Dalam menunjang studi ini digunakan bahan hukum primer berupa peraturan perundang-undangan yaitu Undang-Undang No. 13 Tahun 2016 Tentang Paten dan bahan hukum sekunder yaitu buku-buku dan literatur tentang paten yang menunjang studi ini. Pengumpulan bahan hukum menggunakan teknik studi kepustakaan. Setelah bahan hukum terkumpul maka perlu dianalisa bahan-bahan hukum tersebut untuk kepentingan studi ini dengan menggunakan teknik analisis deskriptif. Hasil dari studi ini menjelaskan bahwa (1) Persyaratan dalam Permohonan Perlindungan Paten termuat dalam Pasal 24 sampai Pasal 29 Undang-Undang No. 13 Tahun 2016 Tentang Paten; dan (2) Penerapan prinsip new and novelty merupakan persyaratan substantive dalam permohonan perlindungan paten sehingga suatu invensi harus memenuhi prinsip tersebut agar memperoleh perlindungan Paten. This study aims to examine the requirements in applying for patent protection and analyze the application of new and novelty principles in patent protection. The research method used in this study is a normative legal research method with a statutory and conceptual approach. In supporting this study primary legal materials are used in the form of legislation namely Law No. 13 of 2016 concerning Patents and secondary legal materials namely books and literature on patent that support this study. Collection of legal materials using literature study techniques. After the legal materials are collected it is necessary to analyze these legal materials for the benefit of this study by using descriptive analysis techniques. The results of this study explain that (1) The requirements in the Patent Protection Application are contained in Article 24 to Article 29 of Law No. 13 of 2016 concerning patents; and (2) The application of the principle of new and novelty is a substantive requirement in an application for patent protection so that an invention must meet these principles in order to obtain patent protection.  

Wirkungen der Gesamtrechtsnachfolge im Einkommensteuerrecht

2019 ◽  
Author(s):  
Veronika M. Rodenhäuser
Keyword(s):  
Income Tax ◽  
Case Law ◽  
Research Literature ◽  
Income Taxation ◽  
Tax Law ◽  
Normal Case ◽  
Inheritance Tax ◽  
Income Tax Law ◽  
The Given ◽  
Legal Entities

Inheritance has tax consequences not only with regard to inheritance tax. Whenever a testator has not completed his business, for example collecting a claimant’s fees or when business assets are sold, tensions between income tax and inheritance tax occur. Unlike in a normal case, in these cases two legal entities are involved in a fiscal matter. This work examines whether and to what extent tax-relevant facts that have been realised in the person of a testator can be validated by an heir. The contradictions in case law and research literature regarding income taxation in the case of inheritance require an analysis of the given structures and principles of income tax law. This study devotes particular attention to possible solutions de lege ferenda in cases of the transfer of hidden reserves made by a testator which are intended to counteract the elimination of the potential to offset a testator’s losses.

scholarly journals Penerapan Peraturan Menteri Ketenagakerjaan Nomor 6 Tahun 2016 di PT. Braga Konsep Solusi

2021 ◽  
Vol 2 (3) ◽  
pp. 564-569
Author(s):  
I Nyoman Gilang Radwithama ◽  
Anak Agung Sagung Laksmi Dewi
Keyword(s):  
Qualitative Analysis ◽  
Research Method ◽  
Solution Concept ◽  
Legal Research ◽  
Analysis Techniques ◽  
Secondary Sources ◽  
Lack Of Information ◽  
A Company ◽  
Wage Income ◽  
Laws And Regulations

Braga Concept Solutions domiciled in Denpasar City is a company in the field of tourism, especially in restaurants. When approaching religious holidays, every worker/labourer gets non-wage income, namely the Hari Raya Allowance. However, the workers/laborers at PT. Braga Solusi Concept has not yet received the Religious Holiday Allowance as stipulated in the regulation. The purpose of this study is to reveal the application of the provision of religious holiday allowances for workers / laborers at PT. Braga Concept Solutions and obstacles in providing holiday allowances for workers/laborers at PT. Braga Solution Concept. The method used in this study is an empirical legal research method with a sociological juridical approach. The sources of law used are primary and secondary sources of law. In analyzing the data that has been collected then used qualitative analysis techniques. The results of the study reveal that the conclusion of this study is the mechanism for providing Religious THR at PT. Braga Concept Solutions are not fully in accordance with applicable regulations. The obstacle faced is the lack of information about the applicable regulations. Dissemination of laws and regulations is very necessary for workers with the aim of making workers aware of their rights, including the mechanism for resolving them if there are obstacles, the goal is to prevent this from happening again.

scholarly journals Government Intervention in Supervising Sale and Purchase Apartments Through Pre-Project Selling Systems in Indonesia

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 485
Author(s):  
Dian Cahayani
Keyword(s):  
Research Method ◽  
Government Intervention ◽  
Legal Research ◽  
Marketing System ◽  
Conceptual Approach ◽  
Government Role ◽  
The Government ◽  
Materials Used

This study aims to determine the importance of government intervention to provide oversight of the sale and purchase apartments with a pre-project selling marketing system. This study uses a doctrinal legal research method that uses a statutory approach and a conceptual approach. The legal materials used are primary legal materials and secondary legal materials which are analyzed deductively and prescriptively. The results of the study explained that even though there had been regulations regarding the sale and purchase of apartments with a pre-project selling system, it turned out that in practice there were still many consumers who suffered losses.This was allegedly due to the absence of sanctions made by the government to overcome the fraudulent developers and the lack of government role in overseeing the process of buying and selling apartments with a pre-project selling system. So that government intervention is needed in buying and selling apartments with a pre-project selling system to meet the occupancy needs of the Indonesian people and protect Indonesian consumers. 

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