Y. Sri Pudyatmoko
Universitas Atma Jaya Yogyakarta

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KAJIAN YURIDIS ANGGARAN DISABILITAS DALAM KEUANGAN NEGARA A., B. Hengky Widhi; Pudyatmoko, Y. Sri
FIAT JUSTISIA Vol 9, No 4 (2015)
Publisher : Lampung University

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Abstract

This study is departed from the idea that the provision of budget for the persons with disabilities is a very important thing. Recalling this problem, a good regulation is required. This study raised a problem of the urgency of budgeting for the persons with disabilities and the funding strategy as well as the juridical strategy in governing the budget for the persons with disabilities. This study employed a juridical analytical method, a research which is conducted to analyze certain provision of law to be used later in answering the society’ problem. From the research, it could be found that the provision of fund to provide the infrastructures for the persons with disabilities is very urgent. Such urgency included the reasons concerning the funding provision for the persons with disabilities and the determination of their needs required the funding provision. The budgeting strategy for the persons with disabilities is highly dependent on who is responsible for the affairs concerning the persons with disabilities. In the context of the relationship division between Central Government and Local Government, it includes those decentralized to local areas. For that reason, the local areas could provide it from Local Original Income (PAD) deriving from Entertainment Tax with earmarking pattern. When it was not sufficient, recalling that the existing local tax potential was inadequate or null, the funding for the persons with disabilities could be provided by Central Government and the other legitimate source of funds. The regulation strategy which should be taken is to amend the Law Number 28 of 2009 and Law Numer 40 of 2007 on Corporate Social Responsibility, to establish the Law of the Persons with Disabilities to govern the funding.Keywords: persons with disabilities, budget, state finance
PENGATURAN BATAS PENGHASILAN TIDAK KENA PAJAK BAGI ANAK ANTARA KEADILAN DISTRIBUTIF DAN PELINDUNGAN ANAK (Studi Terhadap Pandangan Mahasiswa Fakultas Hukum UAJY) Pudyatmoko, Y. Sri
Justitia et Pax Vol 31, No 2 (2015): Justitia Et Pax Volume 31 Nomor 2 Tahun 2015
Publisher : Penerbit Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jep.v31i2.1344

Abstract

ABSTRACTThis study aimed to determine the view of the provisions of law students exemption limit in Income Tax for Children. It is based on the consideration that the children are making money and not making money be made equal in terms of Tax exemption limit, so that the different treatment of parents who earn income. This study uses empirical legal research by making the Faculty of Law as a research target, considering they were taught about justice, legal protection, and also the future there is the possibility oftaking a decision with regard to these issues. The results showed that the students do not completely reject or approve the merger of income and taxable income and taxable income income children with their parents, because it must be considered carefully. Respondents considered that more important to provide protection to children from being exploited by the job rather than the provision of distributive justice by giving the same treatment of taxable income between children and parents. Students generally advise against setting PTKP more concerned about protecting the interests of the child not provide distributive justice by giving the same treatment.Keywords: students perception, non taxable income, children.INTISARIPenelitian ini ditujukan untuk mengetahui pandangan mahasiswa Fakultas Hukum terhadap ketentuan Batas Penghasilan Tidak Kena Pajak dalam Pajak Penghasilan Bagi Anak. Hal tersebut didasarkan pada pertimbangan bahwa antara anak yang menghasilkan uang dan tidak menghasilkan uang disamakan saja dalam soal batas Penghasilan Tidak Kena Pajaknya, Sehingga berbeda perlakuannya dengan orang tua yang memperoleh penghasilan. Penelitian ini menggunakan metode penelitian hukum empiris dengan menjadikan Mahasiswa Fakultas Hukum sebagai sasaran penelitian, dengan pertimbangan mereka diajari soal keadilan, perlindungan hukum, dan sekaligus ke depan ada kemungkinan mengambil keputusan berkaitandengan persoalan tersebut. Hasil penelitian menunjukkan bahwa Mahasiswa tidak sepenuhnya menolak atau menyetujui penggabungan penghasilan dan PTKP anak dengan penghasilan dan PTKP orang tuanya, karena harus diperhatikan secara matang. Responden menilai bahwa lebih penting untuk memberikan perlindungan kepada anak untuk tidak dieksploitasi dengan pekerjaan daripada pemberian keadilan distributif dengan memberikan perlakuan PTKP yang sama antara anak dengan orang tua. Mahasiswa pada umumnya menyarankan agar pengaturan PTKP lebih memperhatikan perlindungan kepentingan anak bukan memberikan keadilan distributif dengan memberi perlakuan yang sama.Kata kunci: pandangan mahasiswa, penghasilan tidak kena pajak, anak.