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Sofian

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Author-ID : 1334249

Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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Title

THE IMPOSITION OF FINAL INCOME TAX ON MSME BUSINESSES IN THE PERSPECTIVE OF LEGAL JUSTICE Sofian
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

This research aims to analyze the Imposition of Final Income Tax on MSME Business Actors from a legal justice perspective. The research method used is normative legal research. Research is descriptively analytical. Data collection techniques are carried out by way of literature studies. The results showed that based on the perspective of legal justice against MSMEs in taxation (equity principle), the imposition of the Final PPh is not following the principle of fairness, because it does not reflect the ability to pay. A fair increase is that the greater the income, the greater the tax that must be paid. This is called vertical equity. The income referred to here is net income, that is, after deducting the costs of reducing gross income allowed under the applicable tax provisions. Because the Final PPh is calculated directly from gross circulation, the indulging is following with the concept of justice in the cultivation. How not, the size of the net income of a person or business entity will not affect the amount of taxes that will be paid because taxes are calculated by multiplying the direct rate against gross circulation. Even in a state of loss, with the imposition of final PPh a person or business entity still has to pay taxes.

OMNIBUS LAW COPYRIGHT WORK REVIEWED FROM THE PHILOSOPHY OF LAW Sofian; Rasji
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

This research aims for omnibus law copyright work reviewed from the philosophy of law. The research method used is normative legal research. Research is descriptively analytical. Data collection techniques are carried out by way of literature studies. The results of the study showed the Omnibus Law Copyright Work Reviewed From the Philosophy of Law, it is seen that the Law to be created through the establishment of omnibus copyright law only pursues legal certainty in the field of the investment itself and forgets the principle of justice. Where the government's current goal continues to encourage the entry of foreign investors into the country, this can be seen from the onslaught of government actions, including omnibus law regulations and policies. Omnibus Law is known in Indonesia after the President of Indonesia delivered it in a state of the nation address at his inauguration as President before the MPR session on October 20, 2019. Omnibus law is the focus of the president to solve the problem of overlapping regulations and bureaucracy. The hope is that the omnibus law can provide good service for the community and attract foreign investors to invest in Indonesia.

Co-Authors Ahmad Amirudin Febriyanto Sasongko Hudaya Latuconsina Inas Sofia Latif Madrinovella, Iktri Rasji Ridwan Darussalam Saga Hayyu Suyanto Putra Tatang Mustaqim

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Journal : Awang Long Law Review