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Pancasila As the Basis of Tax Law and Self Assessment in Income Tax Wiwi Yuhaeni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3687

Abstract

Tax law is one of the positive laws in Indonesia. In practice, is this tax law based on Pancasila? Likewise, is the self assessment system in income tax based on Pancasila? In Indonesia, especially in the city of Bandung Cicadas Pratama Tax Service Office, especially for individual taxpayers, there are still taxpayers who do not submit annual notification letters or do not submit their tax obligations. This situation is certainly contrary to the precepts of Pancasila which is the basis of the philosophy of life of the Indonesian nation. The recearch method uses a descriptive analytical research specification, the approach method is a normative judicial approach. The research stage includes library research which is secondary data as well as field research is primary data and the last is qualitative juridical data analysis. In conclusion, tax law is still based on Pancasila. Pancasila is the philosophy of tax collection. Tax collection must be based on the law. With the collection of taxes, the government must provide good reciprocal service to the community (taxpayers) because they have served the state, namely “paying taxes”. As well as in the self assessment of the income tax system that Pancasila is still the basis of its philosophy. Copliance with personal income tax is very low, especially in the Bandung Cicadas Pratama Tax Service Office. Copliance with taxpayers will increase income from taxes and is needed for development in realizing a just and prosperous society based on Pancasila and the 1945 Constitution.
Implementasi Politik Hukum Kaitannya Dengan Fungsi Pemerintah dalam Penetapan Upah Pekerja dalam Perspektif Asas Keadilan dan Asas Kepastian Hukum Wiwi Yuhaeni
Jurnal Soshum Insentif Vol 3 No 1 (April, 2020): Jurnal Soshum Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.248 KB) | DOI: 10.36787/jsi.v3i1.203

Abstract

Sistem pengupahan perlu dikembangkan dengan memperhatikan keseimbangan antara prestasi atau produktivitas kerja, kebutuhan pekerja dan kemampuan perusahaan. Perumusan masalahnya adalah bagaimanakah implementasi politik hukum kaitannya dengan fungsi pemerintah dalam penetapan upah upah pekerja dalam perspektif asas keadilan dan asas kepastian hukum.Metode penelitian menggunakan metode yuridis normatif dan pendekatan secara deskriptif analitis dan dianalisis secara kualitatif. Kesimpulannya berdasarkan UU No. 13 Th 2003 tentang Ketenagakerjaan, bahwa penghasilan yang memenuhi penghasilan yang layak ditujukan bagi pekerja/buruh dan keluarganya, sedangkan dalam Permenakertrans No.PER-13/MEN/VII/2012, kebutuhan hidup layak hanya ditujukan bagi pekerja/buruh saja atau pekerja status lajang saja. Sekarang berlaku PP No.78 Th 2015 tentang Pengupahan, dalam PP ini yang dikatakan hidup layak sama halnya dengan UU No.13 Th 2003 tentang Ketenagakerjaan. Jadi PP ini bukan semakin baik malah memperparah/ memprihatinkan bagi pekerja seluruh Indonesia.
THE IMPLEMENTATION OF LEGAL POLITICS IN RELATION TO THE GOVERNMENT'S FUNCTION IN DETERMINING WORKER'S WAGES IN THE PERSPECTIVE OF THE PRINCIPLE OF JUSTICE AND THE PRINCIPLE OF LEGAL CERTAINTY Wiwi Yuhaeni; Sri Dewi Sartika
SAMPURASUN Vol 6 No 1 (2020): Sampurasun Vol. 6 No. 1 - 2020
Publisher : Lembaga Penelitian Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.369 KB) | DOI: 10.23969/sampurasun.v6i1.2358

Abstract

Wage system need to be developed by taking into account the balance between work performance or productivity, workers needs and company capabilities. The formulations of the problem, how the implementation of the legal politics related to the functions of government in the aplication of workers wages in the perspective of the principles of justice and the principle of justice and the principle of legal certainty. Research methods using normative judicial methods and analytical descriptive approaches and analyzed qualitatively. The conclusion is the based on Law Number 13 of 2003 Concerning Emploiment, that income that meets a decent income is intended for workers and their families, whereas in The Minister of Labor and Transmigration on Regulation Number-PER- 13/MEN/VII/2012, the need for a decent living is only intended only for workers or single workers.
The Legal Protection Towards Child Labour in an Attempt to Improve Their Work Safety and Health Wiwi Yuhaeni
International Journal of Science and Society Vol 2 No 1 (2020): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.407 KB) | DOI: 10.54783/ijsoc.v2i1.69

Abstract

In Indonesia there now exist a lot of children who are forced work before their legal age allows so. With the number increasing, these children are mainly employed in the informal sector, which is not well-organized. It is estimated that there are some 2 to 4 million 14 – year-old children who are forced and moral condition. Child labour is almost always associated with poverty that widely prevails. Social welfare system devised by the government has not yet fully met the existing challenges. Protection towards children, which constitutes an important element of social welfare, is actually ensured by both the national and international labour law. The United Nations Organizations dealing with labour is the International Labour Organization, which-since its birt-has aimed to solve child labour problems. The problems identified are as follows, how is the legal protection towards children who forced to work, what is the employer’s responsibility towards child labour to ensure their work safety and health, and how is the supervition and control condacted by Office of Manpower and Transmigration towards child labour in the attempt to improve their safety and health. Legal protection provided by the government and employer towards children working at the Cibaduyut-based shoe-making industry is lacking, and children’s parents or poroxiest can not do anything to ensure that the children’s rights are fulfilled. The provision of working hours and wages does not conform to the existing labour law. The provision of working hours and wages does not conform to the existing labour law. As far as work break is concerned, some employers grand it to the child labour, while some others don’t. While the child labour are at work, the labour law states that day should be supervised by their parents or proxies, but in reality they are only watched by the employer. Supervision and control from the Office of Manpower and Transmigration towards child is apparently inadequate.
Understanding the History of Globally Applying Omnibus Law and Its Relevance to the Context of Indonesian Socio-Cultural Law Irma Rachmawati Maruf; Sardjana Orba Manullang; Wiwi Yuhaeni; Kiki Amaliah; Karman Karman
Borobudur Law Review Vol 5 No 1 (2023): Vol 5 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/burrev.7023

Abstract

It is important to understand the history of laws in a country to increase awareness and legal compliance. Likewise, in the context of Indonesia, many people still do not understand the history of the omnibus law. This research aim is to study the substance of the omnibus in the context of the Indonesian law and the socio-cultural background, this importance because the Omnibus law was a relatively new phenomena and received many criticsm from Indonesian Public. This is a Juridical normative research with the library and statutory research. This study relies on scientific evidence that has been published in many literary sources such as books, academy conferences, published journal papers and other sources that discuss omnibus law and its application in Indonesia. The Job Creation Law has been endorsed and has conveyed changes to the Indonesian people's presence, considering that an excellent authentic text should have social and severe principles that apply in Indonesia without putting the presence of local social classes aside. After analytical efforts and in-depth discussions, the research concludes that all citizens must understand the history of the omnibus law in context and its relevance to the socio-cultural context of Indonesia. Thus, citizens will obtain a clear understanding and comply with the omnibus law.