Abstrak—Pajak merupakan salah satu sumber penerimaan negara untuk pembangunan nasional, yang pemungutannya dapat dipaksakan berdasarkan peraturan perundang-undangan. Dalam prakteknya, seringkali terdapat perbedaan penafsiran antara fiskus dan wajib pajak dalam memahami peraturan perundang-undangan yang dapat menimbulkan sengketa pajak. Adapun rumusan masalah dalam penelitian ini adalah: bagaimana kedudukan Pengadilan Pajak di Indonesia? Kendala-kendala apakah yang menghambat proses penyelesaian sengketa pajak di Pengadilan Pajak? Penelitian ini diharapkan dapat memperluas pengetahuan hukum masyarakat khususnya mengenai pengadilan pajak dan dapat terwujudnya Pengadilan Pajak yang profesional, independen, dan terpercaya. Penelitian ini adalah penelitian normatif dengan pendekatan konseptual dan peraturan perundang-undangan. Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) Kedudukan Pengadilan Pajak berada dalam dua (2) lembaga yaitu pembinaan teknis-yudisial oleh Mahkamah Agung sedangkan pembinaan organisasi, keuangan, dan administrasi oleh Kementrian Keuangan. Adanya dualisme ini menyebabkan banyak pihak yang meragukan kemandirian dan independensi Pengadilan Pajak. 2) Kendala-kendala dalam proses penyelesaian sengketa pajak di Pengadilan Pajak adalah tempat kedudukan Pengadilan Pajak yang hanya ada di Ibukota Negara dan adanya sanksi administrasi berupa denda sebesar 100% (seratus persen ) jika banding wajib pajak dikabulkan sebagian atau ditolak.
Penyelenggaraan pendaftaran tanah dilakukan demi terjaminnya kepastian hukum, selesainya pendaftaran tanah ditandai dikeluarkannya Sertifikat. Tanda bukti Hak Atas Tanah terkuat adalah Sertifikat, namun saat ini banyak terdapat penerbitan sertifikat yang tidak sesuai dengan prosedur sehingga mengakibatkan terbitnya sertifikat yang cacat hukum atau cacat administrasi, sebab itu penulis mengadakan penelitian berjudul Pembatalan Sertifikat Hak Milik Atas Tanah Akibat Cacat Administrasi. Dengan menggunakan rumusan masalah: 1) Bagaimana dasar pembatalan Sertifikat hak atas tanah yang cacat administrasi; 2) Bagaimana akibat hukum Sertifikat hak milik atas tanah yang cacat administrasi. Metode penelitian yang digunakan adalah metode penelitian normatif. Peraturan Menteri Agraria No. 3 Tahun 1999, pasal 1 angka 12 menjelaskan bahwa dasar pembatalan sertifikat bisa dibatalkan karena Keputusan tersebut mengandung Cacat Hukum Administrasi. Cacat hukum administrasi sama dengan suatu kebijakan atau prosedur yang tidak sesuai dengan Hukum yang berlaku, manakala adanya cacat administrasi pada penerbitan sertifikat maka sertifikat terkait dapat diajukan pembatalan. Pembatalan sertifikat bisa melalui BPN dan TUN. Sertifikat yang dibatalkan tersebut bisa dilakukan pembaharuan sertifikat atau pendaftaran kembali.
In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.
The risk from environmental cleaners is very high considering the work they do, where their work is always related to cleaning the garbage that is within the Bali Provincial Forestry and Environment Service. In this regard, the purpose of this study is to reveal the health and safety insurance for cleaners in the Bali provincial forestry office and the government 's legal protection on guaranteeing the implementation of occupational health and safety for cleaners at the Bali Provincial Forestry and Environment Service. This research method is empirical legal research. Primary data is obtained through field research, secondary data is obtained from books, laws and regulations. The legal materials obtained are then classified and combined as well as analyzed systematically and presented descriptively. This study concludes that the regulation regarding health insurance for workers in the Bali Provincial Forestry Service is in accordance with the regulations stipulated by Law no. 13 Year 2003.
The study of this research is a review of the ownership of land rights for husbands / wives as a result of the existence of mixed marriages, currently mixed marriages exist in various circles of Indonesian society, the cause of this legal incident is the result of the fast and easy development of the times, and is supported by international relations that continue to increase. With the occurrence of many mixed marriages in Indonesia, legal protection in mixed marriages should be accommodated properly in the legislation in Indonesia. The purpose of this research is to understand the arrangement of ownership of land rights according to Law Number 5 of 1960 concerning agrarian principles and to know the status of ownership of land rights that can be owned in mixed marriages. Researchers use normative techniques, namely normative legal research methods or library law research methods, which are methods or methods used in legal research conducted by examining existing library materials. This research illustrates that the ownership of land rights according to Law Number 5 of 1960 concerning Basic Basic Agrarian Regulations in general, land rights can be in the form of property rights, land use rights, land use rights, and finally use rights which are between one and one rights. Other rights have different meanings in terms of limitations on legal subjects of ownership and limitations on the duration of ownership. The status of ownership of land rights that can be owned in mixed marriages is attached to people who have Indonesian citizenship and in mixed marriages the problems of ownership of the rights over can be resolved by a marriage agreement made between the parties.
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