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All Journal Yustisia Arena Hukum Jurnal Bina Mulia Hukum JURNAL MERCATORIA Media Iuris Al-Adalah: Jurnal Hukum dan Politik Islam Jurnal Supremasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Yuridika
Shinta Hadiyantina
Universitas Brawijaya
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Arena Hukum

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KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA Shinta Hadiyantina
Arena Hukum Vol. 11 No. 1 (2018)
Publisher : Arena Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5426.591 KB) | DOI: 10.21776/ub.arenahukum.2018.01001.5

Abstract

AbstractThis research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia. The purpose are to analyze the tax amnesty in the context of the reform of tax law in Indonesia. The author uses the normative legal method. The result show that the treatment received by the receiving facility from tax amnesty is reporting assets that have not been reported and do a random payment in accordance with applicable regulations.Sunset Policy is a program provided by the government to remover sanctions taxation in accordance with Law Number 28 in 2007 on General Provisions and Tax Procedures policy.  AbstrakTulisan ini membahas mengenai konseptualisasi pemberlakuan Tax Amnesty dalam Konteks Reformasi Hukum Pajak di Indonesia. Permasalahan yang dibahas dalam penelitian ini adalah terkait dengan pemberlakuan pengampunan pajak dalam hukum pajak di Indonesia. Tujuan penulisan ini adalah untuk menganalisis pengampunan pajak dalam konteks reformasi hukum pajak di Indonesia. Penulis menggunakan metode yuridis normatif. Hasil penelitian menunjukkan bahwa pemberlakuan tax amnesty yang diterima oleh penerima fasilitas pengampunan pajak adalah pelaporan aset yang belum dilaporkan dan melakukan pembayaran uang tebusan sesuai dengan peraturan yang berlaku. Sunset Policy merupakan program yang diberikan oleh pemerintah untuk menghapus sanksi dibidang perpajakan sesuai dengan Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.
Construction of Telemedicine Implementation License Arrangements Application Based in Indonesia Shinta Hadiyantina; Dina Imam Supaat; Xaviera Qatrunnada Djana Sudjati; Nur Auliya Rahmatika; Tiara Maharani
Arena Hukum Vol. 17 No. 2 (2024): (In Press)
Publisher : Arena Hukum

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Abstract

Health services are now in the palm of our hands, known as telemedicine. Application-based telemedicine services that tend to be in demand by the public are technology companies that serve in the field of teleconsultation. Teleconsultations of interest to users in Indonesia are e-services in collaboration with healthcare providers, pharmaceutical service providers, or maternity service providers. Looking at the existing legal vacuum compared to Malaysia and Singapore, which have both developed telemedicine for the community, researchers see that there is no very significant regulation of the implementation guidance and supervision of telemedicine services, especially on application-based teleconsultation developed by technology companies. The type of research used is Juridical-Normative research. Researchers use laws and regulations in Indonesia as well as regulatory comparisons with Malaysia and Singapore. The approaches used by researchers are the statutory approach, conceptual approach, and comparative approach. The aim is to create specific ideas in the implementing regulations for licensing the implementation of application-based telemedicine in Indonesia. The results show that there is no specific licensing arrangement for the implementation of application-based telemedicine developed by technology companies in Indonesia. More specific arrangements can be outlined in Government Regulations by the hierarchy of laws and "beleidsregel" with discretionary authority owned by Administrative Officials to fill the legal vacuum (rechtsvacuum) by the legal adage Lex Semper Dabit Remedium which means "the law always provides a cure or solution to a problem" this is in line with the spirit of progressive law in society.
Co-Authors Abdul Rachmad Budiono Afifulloh Amir, Irfan Angga Dwi Prasetyo Dewi Cahyandari Dewi Cahyandari Dhiana Puspitawati Dina Imam Supaat Dwi Kukuh Verdyandika Endang Sri Kawuryan Indah Dwi Qurbani Intan Meitasari Jamil Jamil Moh. Fadli Ngesti Dwi Prasetyo Nur Auliya Rahmatika Nur Faisyah Qurni Annamalia Sudarsono Sudarsono Tiara Maharani Tunggul Ansari Setia Negara Xaviera Qatrunnada Djana Sudjati