scholarly journals Pemalsuan Alat Bukti Atas Penitipan Uang Pajak Oleh Notaris/PPAT dalam Menjalankan Tugas Jabatan

Acta Comitas ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Titin Oktalina Safitri
Keyword(s):  
Tax Evasion ◽  
Code Of Ethics ◽  
Public Official ◽  
Analysis Techniques ◽  
Original Action ◽  
Transaction Process ◽  
Tax Payments ◽  
And Behavior ◽  
Customary Practices ◽  
Important Evidence

Notary/PPAT is public official who has the authority make authentic deed evidence. Based on trust in Notary/PPAT, all interests in making deed fully entrusted. Included management of BPHTB tax payments authorized to Notary/PPAT. Deposit of tax money by clients based on customary practices aimed at facilitating transaction process. It becomes problem if the original action to help client become act embezzlement money. Based on interviews with Notaries/PPAT in different places stated evidence used sufficient with deposit money. Rules and sanctions have been firmly regulated, but such actions have always taken place in carrying out their duties. Bring up two problems, namely type evidence used in the case of client tax money embezzlement carried out by Notary/PPAT, as well as relation between these actions in carrying out their duties. Purpose of this study is make evidence has legal strength in event of embezzlement, and behavior of the Notary/PPAT to comply with the code of ethics. This study uses empirical legal research based on literature studies and interviews and analyzed using deskripif analysis techniques. The results of the study show important evidence in event of tax evasion cases is proof of receipt which is classified as a proof private deed. However, private deed not yet legal and perfect so the truth can still be denied. Additional legalization is required receipt form of affixing notary stamp and guarantee date and signature receipt. In relation implementation office duties there need for moral and ethics guidance code of ethics so it leads to better behavior. Notaris/PPAT merupakan pejabat umum yang memiliki kewenangan membuat alat bukti akta otentik. Berdasarkan kepercayaan terhadap Notaris/PPAT, maka segala kepentingan dalam pembuatan akta dipercayakan seluruhnya. Termasuk dalam kepengurusan pembayaran pajak BPHTB yang dikuasakan kepada Notaris/PPAT. Penitipan uang pajak oleh klien didasarkan atas kebiasaan praktik yang bertujuan untuk memudahkan proses transaksi. Menjadi permasalahan apabila tindakan yang semula hanya untuk membantu klien menjadi kasus penggelapan uang. Berdasarkan wawancara dengan Notaris/PPAT di tempat yang berbeda menyatakan bahwa alat bukti yang dipergunakan cukup dengan kwitansi penitipan uang. Aturan dan sanksi telah tegas mengatur, tetapi selalu terjadi tindakan demikian dalam melaksanakan tugas jabatannya. Memunculkan dua permasalahan yaitu jenis alat bukti yang digunakan dalam kasus penggelapan uang pajak klien yang dilakukan oleh Notaris/PPAT, serta kaitan tindakan tersebut dalam menjalankan tugas jabatannya. Tujuan penelitian ini agar alat bukti penitipan uang memiliki kekuatan hukum apabila terjadi penggelapan, serta prilaku Notaris/PPAT agar sesuai dengan kode etik. Penelitian ini menggunakan metode penelitian hukum empiris berdasarkan studi kepustakaan dan wawacara serta dianalisis menggunakan teknik analisis deskripif. Hasil penelitian menunjukkan bahwa alat bukti penting apabila terjadi kasus penggelapan uang pajak adalah alat bukti kwitansi yang di golongkan sebagai alat bukti surat dibawah tangan. Pembuktian dengan alat bukti surat dibawah tangan belum sah dan sempurna sehingga masih bisa disangkal kebenarannya. Guna menciptakan kepastian hukum diperlukan adanya tambahan legalisasi berupa pembubuhan cap notaris serta menjamin tanggal dan tanda tangan di dalam kwitansi. Kaitannya dengan pelaksanaan tugas jabatan diperlukan adanya pembinaan moral dan etika di dalam kode etik sehingga menuju kearah prilaku yang lebih baik.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

Risk Analysis for Knowledge Sharing in Tax Payment

2016 ◽  
Vol 6 (1) ◽  
pp. 20-37
Author(s):  
Zahra Kazemi ◽  
Ahmad Jafari Samimi ◽  
Hamed Fazlollahtabar
Keyword(s):  
Knowledge Sharing ◽  
Tax Evasion ◽  
Developed Countries ◽  
Government Expenditures ◽  
Positive Effects ◽  
The People ◽  
Using Data ◽  
Tax Payments ◽  
Almost All ◽  
Tax Payers

One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

scholarly journals Pertanggungjawaban Notaris Yang Melakukan Perbuatan Melawan Hukum Dalam Pembuatan Akta Autentik

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Aprilia Putri Suhardini ◽  
Sukarmi Sukarmi
Keyword(s):  
Code Of Ethics ◽  
Public Official ◽  
The Law

ABSTRAKNotaris adalah pejabat umum yang berwenang membuat akta autentik dan memiliki kewenangan yang lainnya sebagaimana dimaksud dalam Undang-Undang jabatan Notaris atau berdasarkan Undang-Undang lainnya. Dalam Pasal 16 Undang-Undang Jabatan Notaris disebutkan bahwa salah satu tugas Notaris adalah bertindak jujur dan amanah dalam menjalankan jabatannya. Namun dalam praktiknya banyak Notaris yang dipanggil pengadilan untuk mempertanggungjawabkan akta autentik yang dibuatnya karna mengandung unsur melawan hukum. Tindakan Notaris tersebut tidak sesuai dengan peraturan perundang-undangan dan Kode Etik Notaris dan telah menimbulkan kerugian kepada banyak pihak.Kata Kunci: Notaris, Akta Autentik, pertanggungjawaban, melawan hukum.ABSTRACTNotary is a public official authorized to make an authentic deed and has other authority as referred to in the Law of Public Notary or other Law. Article 16 of the Notary Law is mentioned that one of Notary's duties is to act in an honest and trustful manner in carrying out his / her position. In practice, however, many Notaries are summoned by the courts to account for the authentic deeds they make because they contain elements against the law. The act of Notary is not in accordance with the laws and the Notary Code of Ethics and has caused loss to many parties.Keywords: Notary, Authentic deed, Accountability, Againts the law

scholarly journals Perspektif Kode Etik Jabatan Notaris terhadap Publikasi dan Promosi Jabatan Notaris melalui Aplikasi Android

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Nadia Imanda
Keyword(s):  
Research Methods ◽  
Code Of Ethics ◽  
Civil Law ◽  
Supervisory Board ◽  
Electronic Media ◽  
Public Official ◽  
Android Application ◽  
Legal Research ◽  
Conceptual Approach ◽  
Legal Provisions

Abstract: The era of technology brings people to the development of sophisticated computers and smartphones in which the applications of various types and purposes are. Notary as a public official appointed by the state to take care of most countries and communities in the context of civil law, has legal provisions related to what may and may not be done by a Notary. In this case, the Notary Code of Ethics of the Indonesian Notary Association (INI) states that notaries are denied publication and self-promotion of their positions through writing media as well as electronic media, but the category of advertising on publicity and self-promotion does not provide clear interpretation on android application that indicates to violate the Article 4 paragraph (3) Notary Code of Ethics. This legal research uses normative research methods using the statute approach and conceptual approaches. The use of an android application by a notary who indicates committing violation must be studied and supervised from the Notary Honorary Board and Notary Supervisory Board  so that the inteniont and the purpose of the UUJN and the Notary Code of Ethics can be realized and the office of notary as a profession cannot be dishonored.  Abstrak: Era teknologi membawa manusia pada perkembangan komputer dan smartphone canggih yang di dalamnya terdapat fasilitas aplikasi berbagai macam jenis dan tujuan. Notaris sebagai pejabat umum yang diangkat oleh negara untuk mengurusi sebagian urusan negara dan masyarakat dalam lingkup hukum perdata, memiliki ketentuan hukum terkait apa yang boleh dan tidak boleh dilakukan oleh seorang Notaris. Dalam hal ini, Kode Etik Notaris Ikatan Notaris Indonesia (I.N.I) menyatakan bahwa notaris dilarang melak         ukan publikasi dan promosi diri terhadap jabatannya melalui media tulis mau pun media elektronik, namun kategori batasan terhadap publikasi dan promosi diri dinilai kurang memberikan kejelasan hukum bahwasanya ditemukan aplikasi android yang berindikasi pelanggaran Pasal 4 ayat (3) Kode Etik Notaris. Penelitian hukum ini menggunakan metode penelitian normatif dengan pendekatan berdasarkan perundang-undangan (statute approach) dan pendekatan konsep (conceptual approach). Penggunaan aplikasi android oleh notaris yang berindikasi melakukan pelanggaran harus dilakukan pengkajian dan pengawasan dari Dewan Kehormatan Notaris dan Majelis Pengawas Notaris agar maksud dan tujuan UUJN serta Kode Etik Notaris dapat terwujud dan tidak mencederai jabatan notaris sebagai profesi yang mulia. 

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty
Keyword(s):  
Random Sampling ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Test Results ◽  
Analysis Techniques ◽  
Independent Variables ◽  
The Government ◽  
Tax Payments ◽  
Tax Reporting

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.

scholarly journals Perkembangan Regulasi Diri Anak Usia Dini: Peranan Kemampuan Berbahasa dan Regulasi Diri pada Pembelajaran

2018 ◽  
Vol 5 (2) ◽  
pp. 110
Author(s):  
Naili Sa'ida
Keyword(s):  
Qualitative Case Study ◽  
Language Skills ◽  
Self Regulation ◽  
Data Use ◽  
Social Structures ◽  
Data Display ◽  
Analysis Techniques ◽  
The Social ◽  
And Behavior

<em>This study aims to describe the development of self-regulation of children aged 4-5 years at Kindergarten Dhamawanita Persatuan Pucang Jajar. This study is a qualitative case study in children aged 4-5 years. Data analysis techniques use the model proposed by Miles and Huberman which consists of 3 stages: data reduction, data display, and verification. The research were use multi technique to collect the data use the observation, interviews, and documentation. The results showed that the development of self-regulation developed simultaneously with language skills. Language can really play an important role in determining how children regulate their thoughts, emotions, and behavior. Language facilitates the internalization of children's social structures and rules through their interaction in the social world around them. When children interact with others, their understanding of other people's perspectives and expectations is expanded. This perspective shows that language helps children understand their experiences, as well as the experiences of others, and so it is through language that children connect this information with their own behavior.</em>

scholarly journals Islamic Justice Perspective On Notary The Perpetrators Criminal Action

Jurnal Akta ◽  
2020 ◽  
Vol 7 (1) ◽  
pp. 93
Author(s):  
Ira Alia Maerani
Keyword(s):  
Islamic Law ◽  
Code Of Ethics ◽  
Public Official ◽  
Legal Principles ◽  
Islamic Perspective ◽  
Criminal Sanctions ◽  
The Law ◽  
Notary Public ◽  
The Republic ◽  
The Government

This study aims to find out to know the form of violations and witnesses to the notary position based on Law No. 2 of 2014 concerning the Position of Notary and the perspective of Islamic justice in viewing a notary who is indicated to have committed a crime in connection with an authentic deed he made.            This research uses normative law research or dogmatic law research using the doctrinal method. Normative legal research includes research on legal principles, research on legal systematics, research on vertical and horizontal synchronization stages, comparison of law and legal history.            This research concludes that the notary public is a public official who makes an authentic deed and has the authority as regulated in Article 15,16, 17 of Law No. 2 of 2014 concerning the Position of Notary Public. The notary is obliged to act on trust; honest; independent; objective and safeguard the interests of parties involved in legal actions. Notaries in carrying out their duties and positions if convicted of violations, may be subject to sanctions or sanctions in the form of civil, administrative, and notary code of ethics in accordance with Law of the Republic of Indonesia Number 2 of 2014 concerning Notary Positions. Even so, the Notary Position Law does not regulate criminal sanctions against Notaries. Whereas in practice there is an opportunity for a legal action or violation by a notary related to an authentic deed he made that can be qualified as a criminal offense. A notary who is indicated to have committed a crime in carrying out his authority as a Public Official, of course, must be a concern of the government and law enforcement because the law must be upheld against anyone who commits indiscriminate violations. This rule is a manifestation of the principle of "equality before the law" (equality before the law) which is a fundamental element in the concept of the rule of law. Honesty values; keep the mandate; fair; and this objective is synergistic with the values of justice in an Islamic perspective that promotes justice and problems. Described in the Qur'an An-Nisa verses 58 and 135 and QS. Al Ma'idah verse 8. Islamic law also regulates justice in recording a deed, for example just in recording accounts receivable debts (Q.S. Al Baqoroh: 282)Keywords: Islamic Perspective; Justice; Notary Public; Perpetrators; Criminal Act

scholarly journals Kecerdasan Budaya Dalam Proses Pencegahan dan Resolusi Konflik di Kabupaten Sumbawa

2018 ◽  
Vol 3 (1) ◽  
pp. 1-32
Author(s):  
Amrullah Amrullah ◽  
Muslim Muslim ◽  
Sri Nurhidayati ◽  
Wiwi Noviati ◽  
M Salahuddin
Keyword(s):  
Social Life ◽  
Research Method ◽  
Cultural Intelligence ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Knowledge Strategy ◽  
Collection Data ◽  
Data Validity ◽  
The Government ◽  
And Behavior

Abstraksi   Masyarakat Sumbawa dikenal sebagai masyarakat yang heterogen, karena dihuni oleh penduduk dari berbagai suku, etnis, bahasa dan agama dengan konsekuensi terhadap pembawaan adat-istiadat serta sistem hidup yang berbeda-beda. Kondisi ini adalah salah satu modal utama yang jika disalahgunakan akan bisa berdampak negatif dengan munculnya sentimen-sentimen dan konflik komunal yang bisa merusak sistem kehidupan bermasyarakat. Proses mediasi, arbitrasi dan negosiasi adalah salah satu pendekatan yang digunakan  dalam meresolusi konflik selama ini. Sedangkan masih banyak metode atau pendekatan lain yang dirasa cukup efektif dan kadang terlupakan dalam pendekatan pencegahan dan resolusi konflik yaitu melalui pendekatan Kecerdasan Budaya.Sehingga riset ini, mencoba mengangkat masalah urgensi kecerdasan budaya dalam mencegah dan meresolusi konflik. Adapun masalah yang diangkat dalam penelitian ini adalah: 1).Faktor-faktor apa saja yang bisa menyebabkan terjadinya konflik dalam masyarakat?, 2). Siapa saja yang berperan sebagai struktural, akselerator dan pemakin atau trigger dalam konflik tersebut?, 3). Pendekatan apa saja yang selama ini digunakan dalam upaya mencegah dan menyelesaikan konflik dalam masyarakat oleh pemerintah?, 4). Mengapa kecerdasan budaya sangat penting dalam mencegah dan menyelesaikan konflik tersebut? Metode riset yang digunakan adalah deskriptif-kualitatif.Dengan tujuan agar pengungkapan fenomena di lokasi penelitian secara leluasa memungkin untuk mendapatkan hasil yang maksimal karena data tersebut valid dan dapat dipertanggung- jawabkan secara ilmiah dan rasional. Teknik pengumpulan data yang digunakan ada  yaitu teknik observasi, interview dan dokumentasi. Teknik analisis data dimulai dari proses pengumpulan data, reduksi data, penyajian data, dan keabsahan datayang terdiri dari Derajat kepercayaan (credibility), Keteralihan (transferability), Ketergantungan (dependability), dan Kepastian (comfirmability). Hasil penelitian, bahwa Terjadinya konflik di Kabupaten Sumbawa disebabkan karena adanya faktor Struktural, Akselerator dan Trigger (SAT) konflik, misalnya seperti: masih ada dan kuatnya Political Memory dalam Masyarakat. Serta pentingnya Kecerdasan Budaya dalam mencegah dan menyelesaikan konflik, karena semua aspek-aspek yang ada dalam Kecerdasan Budaya seperti: Pengetahuan, Strategi, Motivasi dan Perilaku ternyata memiliki relevansi dan kemampuan untuk mendorong dan menciptakan suasana yang aman, damai dan harmonis dalam masyarakat sepanjang masyarakat bisa dan mampu menginternalisasikan nilai-nilai tersebut dalam kehidupan sehari-hari. Kata Kunci: Kecerdasan Budaya, Pencegahan, Resolusi, Konflik   The Sumbawa community is known as a heterogeneous society, inhabited by people of various ethnic, ethnic, linguistic and religious backgrounds with consequences for different customs and systems of life. This condition is one of the main capital that if misused will be able to negatively impact the emergence of sentiments and communal conflicts that can damage the system of social life. The process of mediation, arbitration and negotiation is one of the approaches used in resolving conflicts over the years. While there are many other methods or approaches that are considered quite effective and sometimes forgotten in the approach of prevention and conflict resolution is through the approach of Cultural Intelligence. So this research, trying to raise the urgency issue of the cultural intelligence in preventing and resolving the conflict. The problems raised in this study are: 1). What factors can cause conflict in society ?, 2). Who actor that acts as a structural, accelerator and trigger or trigger in the conflict ?, 3). What approaches have been used in preventing and resolving the conflict in society by the government ?, 4). Why is cultural intelligence so important in preventing and resolving the conflict? The research method in this research is descriptive-qualitative. The aim of this research that the disclosure of the phenomenon in the research location freely possible to get maximum results because the data is valid and can be accounted scientifically and rationally.Data collection techniques that is used in this research are techniques of observation, interview and documentation. Data analysis techniques start from the process of data collection, data reduction, data presentation, and data validity consisting of credibility, transferability, dependability and comfirmability. The result of the research, that the occurrence of conflict in Sumbawa Regency caused by Structural factor, Accelerator and Trigger (SAT) conflict, for example: there is still and strong Political Memory in Society. As well as the importance of Cultural Intelligence in preventing and resolving of conflicts, as all aspects of Cultural Intelligence such as: Knowledge, Strategy, Motivation and Behavior have the relevance and ability to encourage and create a safe, peaceful and harmonious atmosphere in society as long as society can and able to internalize these values ​​in everyday life. Keywords: Cultural Intelligence, Prevention, Resolution, Conflict

scholarly journals SANKSI YANG DITERIMA OLEH PEJABAT PEMBUAT AKTE TANAH DALAM PEMBUATAN AKTA AUTENTIK YANG CACAT HUKUM (STUDI PUTUSAN: PN JAKSEL NO. 124/PDT.G/2017/PN.JKT.SEL)

2019 ◽  
Vol 2 (2) ◽  
pp. 314
Author(s):  
Andi Pratono ◽  
Tjempaka Tjempaka
Keyword(s):  
Government Regulation ◽  
Code Of Ethics ◽  
Public Official ◽  
Legal Certainty ◽  
Legal Research ◽  
Community People ◽  
Is Theory ◽  
The Law ◽  
Legal Consequences ◽  
Made In

Indonesia is the law of state or law state, as a law state country, Indonesia must have 3(three) important element such as legal certainty, justice, and expediency. Those main elements represent all the law state. In community, people everyday acts always relate to legal act, such as contract, buying or selling object that promised. To ensure those legal act have the ability perfect proof power, those legal act poured in the form of deed. In buying and selling land, a deed of sale and purchase must be made in front authorized official like land deed officer. However land deed officer as public official do make mistake on duty, with the result that party at a disadvantage. Party that loss because of mistake land deed officer, do ask for responsibility by suing the land deed officer to compensate the losses. Land deed officer in carrying out their duties must apply the precautionary principle so as to minimize any mistakes in making the deed. Author is using normative legal research methods, supported by a data which is theory and interviews some expert in land deed officer and Code of Ethics. The legal consequences to the land deed officer due the legal acts are against the law, which is a sanction will be given. The sanction will divided in three types such as sanction according to the Civil Law, Criminal Law and Code of Ethics or Government Regulation about land deed officer.

Sentiment Classification

2015 ◽  
pp. 1-26
Author(s):  
Jalel Akaichi
Keyword(s):  
Support Vector Machine ◽  
Text Mining ◽  
Sentiment Analysis ◽  
Training Model ◽  
Sentiment Classification ◽  
The Other ◽  
Support Vector ◽  
Analysis Techniques ◽  
Sentiment Lexicon ◽  
And Behavior

In this work, we focus on the application of text mining and sentiment analysis techniques for analyzing Tunisian users' statuses updates on Facebook. We aim to extract useful information, about their sentiment and behavior, especially during the “Arabic spring” era. To achieve this task, we describe a method for sentiment analysis using Support Vector Machine and Naïve Bayes algorithms, and applying a combination of more than two features. The output of this work consists, on one hand, on the construction of a sentiment lexicon based on the Emoticons and Acronyms' lexicons that we developed based on the extracted statuses updates; and on the other hand, it consists on the realization of detailed comparative experiments between the above algorithms by creating a training model for sentiment classification.

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