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All Journal International Journal of Social Science and Business Legalitas: Jurnal Hukum
Zaid Zaid
Muhammadiyah University of Yogyakarta
Law, Crime, Criminology & Criminal Justice Social Sciences

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Does the Discourse on the Increase of Value Added Tax Have any legitimacy? Utilitarian Point of View M. Aufar Saputra Pratama Erawan; Zaid Zaid; Muhammad Oky Fauzi
International Journal of Social Science and Business Vol. 5 No. 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37298

Abstract

Recently, Indonesia has introduced and planned a tax imposition program, which was announced through the planned imposition of Value Added Tax (PPN) on Nine Basic Ingredients (sembako). Not only that, it turns out that the Government of Indonesia will also impose taxes on other services, such as; Education and Orphanages and Orphanages. As a result, there is a potential for rebellion resulting from some of these plans. This study aims to examine and examine the fifth KUP Bill, which increases tariffs and the imposition of VAT on goods and services that should be excluded. This type of research is normative legal research. This study uses a law application approach and a conceptual approach. The primary sources used are secondary data sources (library materials). The analytical technique used is a descriptive, prescriptive analysis technique, which is specifically given to provide arguments for the results of research that has been carried out. This study found that the VAT rate will reach 12% with a minimum of 5% and a maximum of 15%. Moreover, in general, this policy can violate the principle of utilitarianism because it will harm social welfare. However, if VAT is only imposed on certain goods and services that are more exclusive to subsidize goods and services consumed by the poor, it will gain legitimacy in utilitarianism.
PERAN SOCIOLOGICAL JURISPRUDENCE DALAM MENCIPTAKAN KEEFEKTIVITASAN HUKUM MELALUI LIVING LAW Wempy Setyabudi Hernowo; Zaid Zaid; M. Aufar Saputra Pratama Erawan
Legalitas: Jurnal Hukum Vol 13, No 1 (2021): Juni
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/legalitas.v13i1.243

Abstract

The concept of Sociological jurisprudence has the view that as a product created by society, law also aims to protect the interests and satisfy society, which in turn becomes a means of controlling society itself. The purpose of the study or research in this article is to achieve these goals effectively. Through doctrinal research methods with a conceptual and statutory approach, the results and findings of this study indicate that effective law is the law that carries out its functions properly and correctly. And to achieve that, the effectiveness of the law can be realized through four things, namely by the values prevailing in society, social facts, the aspirations of the community and also the interests of society in the making, interpretation, and application of legal regulations against Public
Co-Authors M. Aufar Saputra Pratama Erawan Muhammad Oky Fauzi Wempy Setyabudi Hernowo