Arah dan Kebijakan Peningkatan Daya Saing Investasi melalui Rekonstruksi Politik Hukum Pajak

Fakultas Hukum Universitas Islam Sultan Agung, Jalan Raya Kaligawe km.4, Semarang, Indonesia, Email: [email protected] pajak yang besar dengan cara menekan sektor riil / investasi merupakan kesalahan fatal. Karena melemahnya investasi berarti menurunnya daya beli dan kemampuan masyarakat, yang berakibat berkurangnya penerimaan pajak. Reformasi pajak harus mampu meningkatkan daya saing, dan antusiasme untuk berinvestasi. Karena berkembangnya bisnis akan meningkatkan pendapatan pajak. Kebijakan perpajakan sangat berpengaruh terhadap investasi, sebab menurut kalangan pelaku bisnis, pajak merupakan kendala investasi terbesar, selain masalah keamanan, hukum, tenaga kerja, otonomi daerah, dan penyelundupan. Rekonstruksi Politik Hukum Pajak dilakukan melalui pembaharuan undang-undang pajak meliputi: penyederhanaan prosedur administrasi, meningkatkan kesadaran wajib pajak, penerapan sistem self assessment yang kredibel, akuntabel dan konsisten, penyesuaian tarif untuk meningkatkan daya saing, serta memperluas basis pajak untuk meningkatkan pendapatan negara. Dalam rangka meningkatkan daya saing dengan negara lain, perlu dikedepankan prinsip keadilan dan netralitas dalam penetapan tarif, dan memberikan dorongan bagi pengembangan usaha kecil. Struktur tarif pajak yang berlaku disederhanakan secara bertahap, terencana, pembedaan tarif, serta penyederhanaan lapisan yang dimaksudkan untuk memberikan beban pajak yang lebih proporsional bagi tiap-tiap golongan wajib pajak.Kata kunci: Rekonstruksi, Politik Hukum, Pajak, InvestasiABSTRACTLarge tax revenues, by pressing the real sector / investment is a mistake. Because of the weakening of the investment is decreasing purchasing power and affordability, resulting in reduced tax revenues. Tax reform must be able to improve the competitiveness of, and enthusiasm to invest. Since the development of businesses will increase tax revenues. Very influential tax policy on investment, because according to business circles, the tax is the biggest investment constraints, in addition to security issues, legal, labor, local autonomy and smuggling.Political reconstruction is carried out through tax law include: simplification of administrative procedures, improve taxpayer awareness, application of the principle of Self Asessment System is credible, accountable and consistent, tariff adjustment to increase competitiveness, expand the tax base to increase state revenues. In order to increase competitiveness with other countries, have put forward the principle of fairness and neutrality in tariff setting, and provide encouragement for the development of small businesses. Tax rate structure that applies to modified and simplified in stages, planned, differentiation rates, and simplification of the layer that is intended to provide greater tax burden proportional to each taxpayer groups.Keywords: Reconstruction, Tax Policy, Investmen

Legal Review on Auction Sales of Mortgage Rights Object on Agricultural Land and Its Registration

Agrarian Law is one of the legal materials that are directly related to the livelihood of every individual society and the order of life of Indonesian society. The citizens until now are still very dependent on the activities and efforts that mostly work as agrarian, so that the land is one of Agrarian object which is the support and hope for every individual society in order to carry out a prosperous life order. The process of selling the land is divided into two ways: general sales and special sales by auction conducted by the State Property Office and Auction. This auction is conducted in the framework of repayment of debt secured by mortgage rights. This matter is regulated in Act No. 4 Of 1996 concerning Land Mortgage Rights and Objects Related to the Land and Regulation of Minister of Finance Number 27/PMK.06/2016 concerning Guideline for Auction Implementation of Auction or public sale is a part of the occurrence the transfer of rights. According to Article 41 paragraph (1) of Government Regulation No. 24 of 1997 concerning Land Registration explains that the transfer of rights through auction can only be registered if it is proven by quotation of auction minutes made by auction officials

Law Enforcement of Crime Operation Power Installation Without Certificate of Operations Eligible Under the Constitutional Court Decision Number 58 / Puu-Xii / 2014 (Overview Against Article 54 Paragraph 1 of the Act Number 30/2009)

Electricity policy in encouraging the ease of trying to become the hope of many parties. Act Number 30 of 2009 on Electricity requires that any electrical installation has the operational acceptance certificate (SLO). Based on the operational acceptance certificate as a prerequisite for enjoying the flow of electricity, as a discrimination against citizens and compounded by the threat of imprisonment related to the waiver provisions. The Constitutional Court is authorized to reconcile the justice seekers in the nation's leading citizens equal rights and away from discrimination. This study departs from problems such as the following: 1) How do criminal acts of law enforcement on power installations operate without a certificate of operation acceptance; 2) What factors affect the law enforcement of criminal acts operating electric power installations without a certificate of operation worthiness.This study uses empirical juridical approach to the type of descriptive analytical research. Data used by researchers there are two types of primary and secondary data. Primary data were obtained through interview and secondary data obtained by the engineering literature study.Based on the results, it can be explained that: 1) Law Enforcement Crime operate Installation Power Without Eligible Certificate of Operation, originated from Central Java Police open investigation investigators through interviews, with the results known to the criminal offense of electricity. Further enhanced the status of the investigation into the investigation process. At this stage of the prosecution, the public prosecutor indicted the suspect in the first alternative charges which violates Article 49 paragraph (2) or second violation of Article 54 paragraph (1) of Act Number 30 of 2009. 2) The factors that affect law enforcement Crime operate Installations power Without Eligible Certificate of Operation is the socialization factor that is still weak, criminals who do not know about the legal norms in Act Number 30 of 2009

Notary Responsibility to the Delay in Registration of Limited Liability Companies in Legal Entity Administration System (SABH) Ministry of Law and Human Rights in Accordance with Law Number 40 Year 2007 Concerning Limited Liability Companies

Limited Liability Company is an alliance of several people to conduct a business whose capital comes from shares owned by the members. Limited Liability Company in the current era is very much needed as the economic development. The method used was an empirical juridical method with descriptive analytical research specifications, while the data analysis method used was qualitative analysis. Based on the results of the research and discussion, it can be concluded that the delay in the registration of the establishment of a Limited Liability Company in the Legal Entity Administration System (SABH) of the Ministry of Law and Human Rights can be overcome by using the Confirmation deed on the previous deed of establishment. The delay in the registration of the establishment of a Limited Liability Company may be due to the delay in the process of making the Company's NPWP by its own Limited Company, or for other reasons which result in the date of registration cannot be registered with SABH and the previously purchased voucher has expired. Regarding the use of the affirmation deed, because of the previous deed of establishment had become an official and included in the notary protocol, the existence cannot be withdrawn. To avoid delays in registration, the notary should conduct socialization to clients who will carry out the process of establishing a Limited Liability Company

Akta Penegasan Keterangan Waris sebagai Pengganti Surat Keterangan Waris dalam Pengurusan Balik NAMA Waris di Kantor Pertanahan Kota Semarang

Dalam penelitian ini permasalahan yang akan dibahas yaitu peranan Notaris dalam pembuatan Akta Penegasan Keterangan Waris, kendala-kendala yang dihadapi Notaris dalam pembuatan Akta Penegasan Keterangan Waris dan tata cara dan proses Balik nama waris dengan menggunakan Akta Penegasan Keterangan Waris sebagai pengganti Surat Keterangan Waris di Kantor Pertanahan Kota Semarang. Penelitian ini dilakukan dengan menggunakan metode pendekatan yuridis empiris. Adapaun sumber dan jenis data dalam penelitian ini adalah data primer yang diperoleh dari studi lapangan. Dan data sekunder diperoleh dari studi kepustakaan. Simpulan dari penelitian ini adalah bahwa dari setiap peristiwa alam yang berhubungan dengan kematian akan timbul/lahir peristiwa hukum secara perdata baik berhubungan dengan almarhum/alamrhumah (si pewaris) maupun dengan orang-orang yang ditinggalkannya (para ahli waris), yang mau tidak mau harus segera diselesaikan oleh para ahli waris. Selain digunakan dalam pengurusan proses Balik nama waris, Akta Penegasan Keterangan Waris dapat pula digunakan sebagai pengganti Surat Keterangan Waris (KHW) dalam pengurusan penutupan dan/atau untuk mengambil harta warisan dalam bentuk deposito, tabungan di bank-bank maupun di tempat-tempat/instansi dimana si pewaris menyimpan kekayaannya dalam bentuk benda bergerak. Dengan berlaku dan dapat digunakannya Akta Penegasan Keterangan Waris sebagai pengganti Surat Keterangan Waris dalam pengurusan proses Balik nama sertifikat tanah ke atas nama para ahli waris, di Kantor Pertanahan Kota Semarang, secara tidak langsung hal ini merupakan suatu penemuan hukum baru dalam pengurusan proses Balik nama waris, khusunya di Kantor Pertanahan Kota Semarang

Deed Legal AD / ART PT Perkebunan Nusantara IX After the Consolidated PTP XV-XVI (Persero) with PTP XVIII (Persero)

The purpose of this study was to determine the legality of the deed of AD / ART PT Perkebunan Nusantara IX after the consolidation of PTP XV-XVI (Persero) with PTP XVIII (Persero). This research method using normative legal research. The data used is secondary data that is material that provides an explanation of primary legal materials; in the form of deed of AD / ART PT Perkebunan Nusantara IX. Data were analyzed by descriptive qualitative method. The results showed Deeds AD / ART PT Perkebunan Nusantara IX Post-Consolidation PTP XV-XVI (Persero) With PTP XVIII (Persero), in accordance with the process and the provisions of the legislation in force. In the Deed clearly contain 1) the name and domicile of the Company; 2) the purpose and objectives and business activities of the Company; 3) The period of the founding of the Company; 4) the amount of the authorized, issued and paid-up capital; 5) the number of shares, class of shares if there is a following for each classification number of shares, the rights attached to each share, and the nominal value of each share; 6) the name of position and the number of members of the Board of Directors and Board of Commissioners; 7) determination of the place and manner of implementation of the GMS; 8) procedures for the appointment, replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution. replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution. replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution

Transfer of Land Relations with Spatial Plan in the District of Pati

In this study, using the empirical jurisdiction, this research includes the identification law (common law) and research on the effectiveness of the law. Specifications of this research is descriptive, meaning from the results of this study will be described on the ruling, the legal system and analysis. Descriptive analytical research intended to describe of land rights transitional relationship with the spatial plan in Pati regency. The population in this research that all applicants for the use of a plot of land for specific uses in the district of Pati, while the sample is a subset or part of the population. The data used in this study are primary and secondary data. The data analysis used in this study is a qualitative analysis. The results of this research that the transfer of rights over land generally has nothing to do with the spatial plan, but related to the filing of the lands to be used as an industrial area, it needs to be made a rule of law or regulation that specifically applies to request transfer of rights over land will be used as an industrial area in Pati. During these provisions separately, as it is known that the transfer of land rights regulated in Act No. 5 of 1960 on Agrarian and Government Regulation No. 24 of 1997 on land Registration, which for the process require a long time with laws and regulations into one, then the parties will be easier to supervise and control the activities