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All Journal QISTINA: Jurnal Multidisiplin Indonesia Journal of Education Religion Humanities and Multidiciplinary
Sulistiawan, Arya
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Religion Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Inequality in the Human Rights of Mothers and Children in Law Number 23 of 2002 concerning Child Protection Violates the Fifth Principle of Pancasila Saly, Jeane Neltje; Beale, Aurelius Steven; Effendi, Kevin Noble; Simarmata, Michael Kalep; Wafi, Auzan; Ferdinandus, Nathanael; Sulistiawan, Arya
QISTINA: Jurnal Multidisiplin Indonesia Vol 2, No 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.1235

Abstract

Pancasila as a value that is aspired to and used as the ideology of the nation and state and becomes the basis of laws and regulations in Indonesia. One of the development sectors guaranteed by Pancasila is development in the field of social welfare. The fifth precept of Pancasila contains the right of every citizen to have freedom of property rights, social security rights, the right to get a job and health protection. However, there are still inequalities in the right to health and education rights received by children. Child and maternal deaths and many children who drop out of school and some rural school children have not enjoyed the facilities and infrastructure of the government. The research method used is the normative juridical method. The research approach uses the statutory approach method (statute approach), concept approach (conceptual approach) and case approach (case approach). The realization of human rights in accordance with the fifth principle of Pancasila is maintaining a balance between rights and obligations, respecting the rights of other people, respecting the rights of other people including the right to education and the right to health of children. The implementation of SJJN and the APBN budget for education is an embodiment of the Pancasila values from the fifth principle so that children no longer experience inequality in their health and education rights. Legal protection for mothers and children for unequal rights based on Law Number 23 of 2002 concerning Child Protection, which includes unequal health rights and educational rights received by children and mothers. In overcoming inequality of rights, the government should optimize the implementation of UUPA regulations regarding maternal child health and the right to education.
Analisis Yuridis: Peran Pengadilan Pajak dalam Penyelesaian Sengketa Pajak Sulistiawan, Arya; Ferdinandus, Nathanael
Journal of Education Religion Humanities and Multidiciplinary Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v1i2.1266

Abstract

Pengelolaan perpajakan adalah unsur kunci dalam struktur ekonomi suatu negara, memberikan kontribusi yang sangat penting terhadap pendapatan pemerintah dan pembangunan nasional. Namun, proses penyelesaian sengketa pajak di Pengadilan Pajak Indonesia menghadapi serangkaian masalah yang kompleks. Salah satu masalah utamanya adalah struktur ganda dalam pengawasan Pengadilan Pajak yang melibatkan Mahkamah Agung dan Kementerian Keuangan. Hal ini menciptakan kurangnya independensi lembaga ini karena adanya campur tangan dari pihak eksternal, melanggar prinsip pemisahan kekuasaan. Kendala lainnya adalah lokasi tunggal Pengadilan Pajak di Jakarta, yang mengakibatkan kesulitan bagi wajib pajak yang tinggal di daerah terpencil. Mereka dihadapkan pada biaya dan waktu yang besar untuk menghadiri persidangan, menghambat akses mereka keadilan karena kesulitan menghadiri persidangan dengan jarak yang cukup terbilang tidak dekat dengan kediaman mereka. Di samping itu, penerapan denda sebesar 100% pada tahap banding dinilai tidak wajar dan mengintimidasi bagi wajib pajak. Kondisi ini membuat mereka meragukan keputusan untuk menggunakan hak-hak mereka dalam mencari keadilan. Sebagai solusi, penerapan suku bunga sebesar 2% untuk jangka waktu tidak lebih dari 24 bulan sebagai alternatif hukuman dapat menciptakan keseimbangan yang lebih adil untuk orang yang membayar pajak dengan pemerintah. Reformasi mendalam dalam struktur dan mekanisme Pengadilan Pajak menjadi sangat penting untuk memastikan independensi, keterjangkauan, dan keadilan bagi semua wajib pajak dalam menyelesaikan sengketa pajak di Indonesia. Langkah-langkah ini akan memastikan bahwa sistem perpajakan Indonesia berjalan dalam kerangka yang transparan, efisien, dan adil bagi semua pihak yang terlibat.
Co-Authors Beale, Aurelius Steven Effendi, Kevin Noble Ferdinandus, Nathanael Jeane Neltje Saly Simarmata, Michael Kalep Wafi, Auzan