scholarly journals PENGATURAN PELAYANAN ONLINE SINGLE SUBMISSION (OSS) DALAM RANGKA EASE OF DOING BUSINESS DI INDONESIA

2020 ◽  
Vol 9 (1) ◽  
pp. 102
Author(s):  
I Wayan Wiradarma ◽  
I Ketut Westra
Keyword(s):  
Government Regulation ◽  
Integrated System ◽  
Legal Certainty ◽  
Business Services ◽  
Doing Business ◽  
Ease Of Doing Business

Tujuan penelitian ini adalah untuk menganalisa Penerapan sistem Online Single Submission serta menganalisa Jaminan kepastian hukum bagi pelaku usaha terkait Peraturan Pemerintah No. 24 Tahun 2018 tentang Pelayanan Berusaha Terintegrasi secara Elektronik. Kebijakan baru ini membawa perubahan besar pada iklim investasi sehingga memiliki beberapa hal yang masih dipermasalahkan. Melalui penelitian yang dilakukan secara normatif ini diharapkan dapat memberi pengenalan lebih jauh tentang pendaftaran usaha terbaru dan gambaran pelaksanaannya hingga saat ini. Kebijakan OSS hingga saat ini belum dapat berjalan optimal dikarenakan penyesuaian baik dari Sistem IT yang terintegrasi, peraturan daerah dan pusat terkait penanaman modal, dan lembaga yang berwenang masih dalam transisi untuk mendukung kemudahan berusaha di Indonesia. The purpose of this study is to analyze the application of the Online Single Submission system and analyze legal certainty for business actors related to Government Regulation Number 24 of 2018 concerning Electronically Integrated Business Services. This regulation brings huge changes in investment sector hence there are several issues need to be considered. Hopefully, through this normative research, the readers can have deeper understanding about this new policy and the picture of how its implementation until now. This research will describe the reason OSS Policy is not working optimally now. This policy is still needed several adjustment in IT Integrated System, regional dan national regulations concerning investment, and the authority that is responsible to conduct this procedure to enhance ease of doing business in Indonesia.

scholarly journals PENGENAAN PAJAK PENGHASILAN ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN YANG DIIKAT DALAM PERJANJIAN PENGIKATAN JUAL BELI DIHUBUNGKAN DENGAN EASE OF DOING BUSINESS (EODB) DALAM PERSPEKTIF KEPASTIAN HUKUM

2020 ◽  
Vol 1 (2) ◽  
pp. 172-190
Author(s):  
Nadhilah Mustika ◽  
Dewi Kania Sugiharti ◽  
Purnama Trisnamansyah
Keyword(s):  
Income Tax ◽  
Tax Avoidance ◽  
Legal Certainty ◽  
Tax Collection ◽  
State Revenue ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
Legal Uncertainty ◽  
The Government

ABSTRAK Salah satu komponen penilaian yang dapat mempengaruhi indeks kemudahan berusaha atau Ease of Doing Business (EoDB) dalam proses pengalihan hak atas tanah dan/atau bangunan adalah pembayaran pajak. Namun ketentuan pajak penghasilan atas pengalihan hak atas tanah dan/atau bangunan yang diatur di dalam PP No. 34 Tahun 2016 menyebabkan perubahan waktu terutang dan berpotensi menghambat kegiatan bisnis properti yang dilakukan oleh pengembang. Penelitian ini bersifat deskriptif analitis dengan menggunakan pendekatan yuridis normatif. Hasil penelitian menunjukkan urgensi pemerintah dalam menetapkan pengenaan Pajak Penghasilan (PPh) atas Pengalihan Hak atas Tanah dan/ Bangunan yang diikat dalam Perjanjian Pengikatan Jual Beli (PPJB) adalah untuk mencegah terjadinya penghindaran pajak dan sebagai sarana mempercepat pemasukan negara. Pengenaan PPh dalam pengalihan hak atas tanah dan/atau bangunan yang masih diikat dalam PPJB Bertahap tidak mencerminkan asas kesederhanaan dalam pemungutan pajak dan merupakan suatu penyimpangan norma perpajakan yang menimbulkan ketidakpastian hukum, yaitu bagi pengembang selaku pelaku usaha. Kata kunci: Pajak Penghasilan, Perjanjian Pengikatan Jual Beli (PPJB), EoDB, Kepastian Hukum ABSTRACT One component of the assessment that can affect the Ease of Doing Business (EoDB) index in the process of transferring rights to land and / or buildings is tax payment. However, the income tax provisions on the transfer of rights to land and / or buildings as stipulated in PP No. 34 of 2016 cause changes in the time owed and potentially hamper property business activities carried out by developers. This research is analytical descriptive using normative juridical approach. The results of the study indicate the urgency of the government in determining the imposition of Income Tax (PPh) on the Transfer of Land and Building Rights that are bound in Sales and Purchase Agreement (PPJB) is to prevent tax avoidance and as a means of accelerating state revenue. Imposition of Income Tax in the transfer of rights to land and / or buildings that are still bound in Gradual PPJB does not reflect the principle of simplicity in tax collection and is a deviation of tax norms that cause legal uncertainty, for developers as business actors. Keywords : Income Tax, Sales and Purchase Agreement (PPJB), EoDB, Legal Certainty

scholarly journals Reviewing Legal Justice, Certainty, and Legal Expediency in Government Regulation Number 24 of 2018 Concerning Electronically Integrated Business Services

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Raden Mas Try Ananto Djoko Wicaksono
Keyword(s):  
Government Regulation ◽  
Transition Period ◽  
Legal Certainty ◽  
Business Services ◽  
The World

This study conducted a legal review of Government Regulation Number 24 of 2018 as the forerunner to the formation of OSS. Aims to analyze the elements of justice, legal certainty and legal expediency in accordance with the objectives of the formation of law. This research is a normative juridical research with the technique of collecting material from the literature consisting of primary and secondary legal materials. The results show that the application and enactment of OSS on the basis of Government Regulation Number 24 of 2018 concerning Electronically Integrated Business Licensing Services is not in accordance with legal objectives. This is due to the absence of a transition period in the enactment of the regulations and provides an opportunity for the community and / or business actors to learn and adapt to a system that is completely new in the world of business licensing.

scholarly journals PERLINDUNGAN HUKUM TERHADAP FRANCHISEE YANG DI RUGIKAN OLEH FRANCHISOR DALAM PERJANJIAN WARALABA

Rechtidee ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 273-292
Author(s):  
Dwi Puji Astutik
Keyword(s):  
Government Regulation ◽  
Legal Protection ◽  
Legal Certainty ◽  
Cooperation Agreement ◽  
Conceptual Approach ◽  
Material Sources ◽  
Doing Business ◽  
Library Research ◽  
Notary Public

Problems that often occur in practice of franchise agreements in Indonesia wich is often the franchise receiver and franchise giver in conducting cooperation agreements do not involve the role of a notary public in making the agreement so that the form of the agreement made is only an underhand agreement, it is very detrimental and creates risks if one party violates the agreement that has been agreed upon. The agreement made by both parties is no exception the franchise agreement which is made is only a limited agreement under the hand so that the protection of the rights of each party in the franchise agreement, especially the franchisee is not enough to protect the rights attached to him, because agreements made only under the hands of the strength of proof are not perfect, unlike agreements made authentically before a notary whose proof of strength is perfect. Therefore, in practice there are still many franchisees whose are harmed by the franchise agreement agreed upon with the franchisor. This research is normative using the statutory approach and the conceptual approach. The source of legal material in this study uses primary legal material sources supported by secondary legal materials and uses legal material collection techniques through library research, the analysis in this study uses content analysis and systematic interpretation. The results showed that legal protection in franchising activities (Franchise) is regulated in Government Regulation Number 42 of 2007 concerning Franchising. The form of this cooperation agreement is outlined in the form of a written agreement that contains several standard and additional clauses that have been discussed previously between the two parties. , this is what limits the franchisee by stating that after the termination of the agreement, the franchisee is limited to not doing business in a similar business to the previous franchise business that has been undertaken for a certain period. To protect the rights of the franchisee, the franchise agreement agreed upon must be in the form of a notary deed (authentic). It aims to ensure justice sbetween the parties and legal certainty of the contents of the franchise agreement more secure.

Ease of Doing Business and Its Impact on Inward FDI

2018 ◽  
Vol 1 (1) ◽  
pp. 52 ◽  
Author(s):  
Mohamed Tareq Hossain ◽  
Zubair Hassan ◽  
Sumaiya Shafiq ◽  
Abdul Basit
Keyword(s):  
Regression Model ◽  
Causal Relationship ◽  
World Bank ◽  
Least Square ◽  
Doing Business ◽  
Least Square Regression ◽  
Foreign Countries ◽  
Ease Of Doing Business ◽  
The Impact ◽  
Starting A Business

This study investigates the impact of Ease of Doing Business on Inward FDI over the period from 2011 to 2015 across the globe. This study measures ease of doing business using starting a business, getting credit, registering property, paying taxes and enforcing contracts. The research used a sample of 177 countries from 190 countries listed in World Bank. Least square regression model via E-views software used to examine causal relationship. The study found that ease of doing business indicators ‘Enforcing Contracts’ was found to have a positive significant impact on Inward FDI. Nevertheless, ‘Getting Credit’ and ‘Registering Property’ were found to have a negative significant impact on Inward FDI. However, ‘Starting a Business’ and ‘Paying Taxes’ have no significant impact on Inward FDI in the studied timeframe of this research. The findings of the study suggested the ease of doing business enables inward FDI through better contract enforcements, getting credit and registering property. The findings of the research will assist international managers and companies to know the importance of ease of doing business when investing in foreign countries through FDI.

A Study on Consumers’ Awareness on Goods and Services Tax

2018 ◽  
Vol 6 (11) ◽  
pp. 30
Author(s):  
A. Hilary Joseph ◽  
D. Kanakavalli
Keyword(s):  
Tax Reform ◽  
Subsequent Stage ◽  
State Governments ◽  
Value Addition ◽  
Goods And Services ◽  
Late Night ◽  
Single Tax ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The One

The Goods and Services Tax (GST) -- India's biggest tax reform since independence formally launched in Parliament by Prime Minister Narendra Modi and President Pranab Mukherjee came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies.  The new tax regime was ushered at the late night of 30th June and came into force on 1st July 2017.  The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market.  As commented by Mr.Modi, GST is not just tax reform but its economic reform. GST is a way forward in the ease of doing business.  In the language of law, it is called the goods and services tax, but the benefit of GST is really a Good and Simple Tax. Good because multiple taxes will be removed. Simple because it requires just one form and is easy to use.  GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.  Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.  It renders numerous benefits to different parties such as business and industry, central and state governments and the ultimate consumers.  An effort is made to understand the consumers’ awareness on Goods and Services Tax. Everything that is introduced will attract agitation and unrest among different group of people and they can easily be overcome by designing programmes to clarify the objections of renowned economists.  GST will sure to have success when the confidence of every individual Indian citizens have obtained.

JUAL BELI TANAH YANG DILAKUKAN TANPA AKTA PPAT

2018 ◽  
Vol 4 (1) ◽  
pp. 89-107
Author(s):  
Cheri Bayuni Budjang
Keyword(s):  
Everyday Life ◽  
Government Regulation ◽  
Land Rights ◽  
The Other ◽  
Legal Certainty ◽  
Land Registration ◽  
The Future ◽  
The Right ◽  
Laws And Regulations

Buying and selling is a way to transfer land rights according to the provisions in Article 37 paragraph (1) of Government Regulation Number 24 of 1997 concerning Land Registration which must include the deed of the Land Deed Making Official to register the right of land rights (behind the name) to the Land Office to create legal certainty and minimize the risks that occur in the future. However, in everyday life there is still a lot of buying and selling land that is not based on the laws and regulations that apply, namely only by using receipts and trust in each other. This is certainly very detrimental to both parties in the transfer of rights (behind the name), especially if the other party is not known to exist like the Case in Decision Number 42 / Pdt.G / 2010 / PN.Mtp

scholarly journals Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Bagus Gede Ari Rama Bagus Gede Ari Rama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Legal Protection ◽  
People With Disabilities ◽  
Comparative Approach ◽  
Blind People ◽  
Legal Certainty ◽  
Legal Research

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019. Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.

scholarly journals Ease of Doing Business Index: An Analysis of Investors Practical View

2021 ◽  
Vol 17 (1) ◽  
pp. 101-123
Author(s):  
Shakirat Adepeju Babatunde ◽  
Mohammed Kayode Ajape ◽  
Kabir Dandago Isa ◽  
Owolabi Kuye ◽  
Eddy Olajide Omolehinwa ◽  
...  
Keyword(s):  
Private Sector ◽  
World Bank ◽  
Return On Investment ◽  
Government Procurement ◽  
Cross Sectional ◽  
Procurement Process ◽  
Chamber Of Commerce ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The Government

Abstract: This study investigates the effect of Ease of Doing Business Index (EDBI) on Return on Investment (ROI). The study employs a cross-sectional survey design covering five years from 2015 to 2019. The sample is 47 registered companies with the Lagos Chamber of Commerce and Industry, which is the most representative of the organised private sector group in Nigeria. The study adopts descriptive and linear regression statistical analysis. Findings show a statistically significant negative effect of Government policy continuity. The government procurement process, Raw materials availability and Quality of workforce show adverse effects. Traffic and transportation management, power supply and Security infrastructure show insignificant effect on ROI. Hence, findings indicate that Government procurement process is inimical to ease of doing business in Nigeria despite the government improvement efforts. Since government efforts are insufficient, the World Bank should incorporate private sector ideals into EDBI to create a synergy a robust EDBI. Keywords: Ease of Doing Business, ease of doing business index, return on investment, investors, World Bank.      Ease of Doing Business Index: Sebuah Analisis terhadap Pandangan Praktis InvestorAbstrak: Penelitian ini menginvestigasi pengaruh Ease of Doing Business Index (EDBI) terhadap Return on Investment (ROI). Penelitian ini menggunakan desain survei cross-sectional dari tahun 2015 sampai dengan tahun 2019. Sampel penelitian ini adalah 47 perusahaan yang terdaftar di Lagos Chamber of Commerce and Industry. Penelitian ini menggunakan analisis deskriptif dan statistik regresi linear. Dari berbagai elemen EDBI, temuan dari penelitian ini menunjukkan adanya pengaruh negatif yang signifikan antara keterlanjutan kebijakan pemerintah terhadap ROI. Proses pengadaan pemerintah, ketersediaan bahan mentah, dan kualitas tenaga kerja menunjukkan pengaruh berkebalikan dengan ROI. Lalu lintas dan manajemen transportasi, supply listrik, dan infrastruktur keamanan menunjukkan pengaruh tidak signifikan terhadap ROI. Usaha pemerintah dalam meningkatkan proses pengaadaan pemerintah masih belum memadai karena masih kecilnya pengaruh terhadap EDBI Nigeria. World Bank sebaiknya memasukkan pengaruh sektor privat dalam indikator EDBI sebagai upaya menciptakan sinergi antara pemerintah dan sektor privat untuk peningkatan EDBI dan dampaknya pada ekonomi. Kata kunci: Ease of Doing Business, indeks kemudahan berbisnis, pengembalian investasi, investor, Bank Dunia

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