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Dampak Pandemi Covid dan Penerapan New Normal pada Kredit Bermasalah dan Profitabilitas Perbankan Di Indonesia Covid大流行的影响以及对印尼问题信贷和银行盈利能力的新正常实施的应用
Pub Date : 2022-05-30 DOI: 10.30595/kosmikhukum.v22i2.14097
Tri Septyanto, Dewi Susilowati
The COVID-19 pandemic has had a significant impact on the economy, and the banking industry is no exception. The impact of the pandemic on the banking industry, namely the decline in bank health. Various efforts have been made by the government to revive the banking industry, one of which is the issuance of OJK regulation Number 11/PJOK.03/2020 concerning "National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Covid Spread". This study aims to compare the ratio of non-performing loans/financing (NPL/NPF) and banking profitability in Indonesia before and after the COVID-19 pandemic and the implementation of the new normal. The object of this research is the banking industry, both conventional and sharia in Indonesia, with an observation period of 12 months from November 2019-November 2020. The sampling method uses purposive sampling, namely sampling according to the research objectives, and produces a sample of 38 conventional banking and 33 Islamic banking. The method of analysis used paired sample t-test. The results of the analysis show that: 1) there are significant differences in non-performing loans (NPL) before and after the covid 19 pandemic for conventional banking but for Islamic banking there is no significant difference. 2) There is no significant difference in the profitability of conventional banks before and after the pandemic or the implementation of the new normal. 3) there is no significant difference in NPL/NPF after the Covid 19 pandemic and after the implementation of the new normal. The results of this study provide empirical evidence that banking restructuring policies in Indonesia to anticipate the impact of COVID-19 have not run optimally.Keywords: comparison, performance, non-performing financing, profitability, banking
新冠肺炎疫情对经济产生了重大影响,银行业也不例外。大流行对银行业的影响,即银行健康状况的下降。政府为重振银行业做出了各种努力,其中之一是发布了OJK第11/PJOK号条例。03/2020关于“国家经济刺激作为2019年Covid蔓延影响的逆周期政策”。本研究旨在比较2019冠状病毒病大流行和新常态实施前后印度尼西亚的不良贷款/融资比率(NPL/NPF)和银行盈利能力。本研究的对象是印度尼西亚的传统和伊斯兰银行业,观察期为2019年11月至2020年11月,为期12个月。抽样方法采用有目的抽样,即根据研究目标进行抽样,选取38家传统银行和33家伊斯兰银行作为样本。分析方法采用配对样本t检验。分析结果表明:1)传统银行的不良贷款(NPL)在疫情前后存在显著差异,而伊斯兰银行的不良贷款(NPL)在疫情前后无显著差异。2)传统银行盈利能力在疫情前后或新常态实施后均无显著差异。3)新冠肺炎疫情后与新常态实施后的不良资产/不良资产比率无显著差异。本研究的结果提供了经验证据,表明印度尼西亚为预测COVID-19的影响而实施的银行重组政策并未达到最佳效果。关键词:比较,业绩,不良融资,盈利能力,银行
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引用次数: 0
Implementasi Peraturan Bupati Tegal Nomor 6 Tahun 2019 Tentang Fasilitasi Penumbuhan dan Pengembangan Kewirausahaan di Kabupaten Tegal 《泰格尔摄政6号条例》2019年在泰格尔摄政实现创业发展
Pub Date : 2022-05-30 DOI: 10.30595/kosmikhukum.v22i2.13349
M. Taufik, Bha'iq Roza Rakhmatullah
The Tegal Regency Government under the leadership of Mrs. Umi Azizah created a program to be able to help overcome unemployment, especially among youth in Tegal Regency, by issuing a policy in the form of Regent Regulation Number 6 of 2019 concerning Facilitation of Entrepreneurship Growth and Development for Youth in Tegal Regency. This research is normative juridical research on issues relating to laws and other accompanying regulations regarding youth and entrepreneurship, this study aims to determine the implementation of the Tegal regent's regulation number 6 of 2019 concerning the facilitation of the growth and development of entrepreneurship. in this study using qualitative data analysis methods, namely normative juridical presented descriptively. Regent Regulation number 6 of 2019 made the main strategy, namely the commitment of Tegal Regency to improve the ranking of all indicators in youth and entrepreneurial policies in a better direction, structural improvements for all indicators, increasing independent entrepreneurs who can contribute to the community and the Tegal Regency Regional Government.Keywords: Implementation, Entrepreneurship, Economy of Tegal Regency. 
在Umi Azizah夫人的领导下,法政政府制定了一项方案,旨在帮助克服失业问题,特别是在法政青年中,通过发布2019年《关于促进法政青年创业成长和发展的第6号摄政条例》形式的政策。本研究是对有关青年和创业的法律和其他随附法规相关问题的规范性司法研究,本研究旨在确定2019年法政关于促进创业成长和发展的第6号法规的实施情况。本研究采用定性的数据分析方法,即规范性的司法描述性地提出。2019年第6号摄政条例制定了主要战略,即法律摄政承诺朝着更好的方向改善青年和创业政策中所有指标的排名,改善所有指标的结构,增加能够为社区和法律摄政地区政府做出贡献的独立企业家。关键词:实施、创业、法政经济
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引用次数: 0
Perubahan dan Implikasi Susunan Organisasi dan Kewenangan Majelis Permusyawaratan Rakyat Setelah Amandemen UUD 1945 1945年《宪法》修正案修正案之后,本组织组织及其议会权力的改变和影响
Pub Date : 2022-05-30 DOI: 10.30595/kosmikhukum.v22i2.13260
Tenang Haryanto, Sri Hartini, Muhammad Toufik, Krisnhoe Kartika
The organizational structure of the MPR based on the amendments to the 1945 Constitution consists of members of the DPR and members of the DPD. Membership of the MPR is similar to the membership of Congress in the United States, which consists of the House of Representatives (lower house) and the Senate (high house). The authority of the MPR after the amendment of Article 3 of the Constitution of the MPR is no longer the highest state institution, but is a state institution whose position is equal to other state institutions. The purpose of this paper is to examine the changes in the organizational structure and authority of the People's Consultative Assembly after the amendment to the 1945 Constitution and what are the implications for changes in the organizational structure and authority of the MPR after the amendment. This research uses a statue approach. Data sourced from primary and secondary legal materials were analyzed using qualitative normative analysis methods. The results of the study found that after the amendment to the 1945 Constitution, the concept of the MPR as the holder of people's sovereignty was abolished. The MPR no longer holds the highest power in the state administration system in Indonesia. The implications of changes after the amendment to the Constitution, the role of the MPR is only limited to carrying out the task of socializing the results of the amendments to the 1945 Constitution and inaugurating the President and Vice President.Keywords:  Organizational structure, Authority, MPR
根据1945年宪法修正案,人民民主共和国的组织结构由人民民主共和国成员和民主党成员组成。MPR的成员组成类似于美国国会的成员组成,由众议院(下院)和参议院(上议院)组成。修改《人民代表大会宪法》第三条后,人民代表大会的权力不再是最高国家机构,而是与其他国家机构地位平等的国家机构。本文的目的是考察1945年宪法修改后人民协商会议组织结构和权力的变化,以及修改后人民协商会议组织结构和权力的变化对人民协商会议的影响。本研究使用了一个雕像的方法。数据来源于一级和二级法律资料,采用定性规范分析方法进行分析。研究结果发现,1945年宪法修正案后,人民主权的持有者的概念被废除。MPR不再拥有印尼国家行政系统的最高权力。宪法修正案后的变化所带来的影响,人民代表大会的作用仅限于执行将1945年宪法修正案的成果社会化和总统和副总统就职的任务。关键词:组织结构,权力,MPR
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引用次数: 0
Potensi Penggunaan Platform Sosial Media Guna Mengurangi Sampah Plastik di Lautan Indonesia
Pub Date : 2022-05-30 DOI: 10.30595/kosmikhukum.v22i2.14140
Sapto Hermawan, Gatot Isnawanjati Budi Abiyudo
Following the We Are Social publication, the percentage of social media users in Indonesia in 2022 will be almost 90% of the total population of Indonesia. In a simple illustration, this factual condition has great potential and strength. However, the Government has not widely utilized the potential for social media in formulating and implementing policies, especially policies related to protecting and preserving the environment. This article aims to describe the relationship between social media platforms and their optimization to reduce marine plastic litter and the problems accompanying it. The research method used is socio-legal, which combines dogmatic research with empirical research through a theoretical critique approach. The results show that social media implementation has a positive impact, directly increasing awareness of the community's ability to fight for environmental protection and governance, especially efforts to combat the marine plastic issue. However, some significant difficulties are still visible; therefore, a proactive role is needed for the Government to optimize the use of social media in supporting efforts to preserve the environment, especially in campaigning for the reduction of marine plastic litter.Keywords: environmental protection, social media, marine plastic litter
根据《We Are Social》的发布,到2022年,印尼社交媒体用户的比例将接近印尼总人口的90%。简单地说,这一事实条件具有巨大的潜力和力量。然而,政府在制定和执行政策,特别是与保护和保存环境有关的政策方面,并没有广泛利用社会媒体的潜力。本文旨在描述社交媒体平台与其优化减少海洋塑料垃圾之间的关系以及随之而来的问题。采用的研究方法是社会法学,通过理论批判的方法将教条研究与实证研究相结合。结果表明,社交媒体的实施具有积极的影响,直接提高了社区对环境保护和治理能力的认识,特别是应对海洋塑料问题的努力。但是,仍然可以看到一些重大困难;因此,政府需要发挥积极主动的作用,优化利用社交媒体来支持保护环境的努力,特别是在减少海洋塑料垃圾的运动中。关键词:环境保护,社交媒体,海洋塑料垃圾
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引用次数: 0
Kebijakan Ketenagakerjaan yang Tepat bagi Perusahaan Terhadap Pekerja yang Di-PHK Atau Dirumahkan Akibat Pandemi Covid-19 di Kabupaten Banyumas 该公司对因班尤马斯区柯维-19大流行而失业或流离失所的工人的适当就业政策
Pub Date : 2022-02-10 DOI: 10.30595/kosmikhukum.v22i1.12619
S. Wardani, Selamat Widodo
AbstractThe purpose of this study is to analyze the appropriate employment policies for companies in overcoming the problems of workers who have been laid off or laid off due to the COVID-19 pandemic in the Banyumas Regency. This research method is descriptive with a normative juridical research approach, known as a literature approach, and an empirical juridical process is carried out by looking at the reality in practice in the field analyzed qualitatively. The results show that the right employment policy for companies in overcoming the problems of workers who are laid off due to the Covid-19 pandemic refers to the provisions of Article 151 paragraph (2) of Law No. 13 of 2003, namely that layoffs must be negotiated by employers and trade unions. If it does not result in an agreement, the entrepreneur can only carry out a discharge after determining the industrial relations dispute settlement institution. For laid-off workers, refer to Item f of the Circular of the Minister of Manpower No. SE-907/MEN/PHI-PPHI/X/2004. The government, companies, took steps, and labor unions in dealing with laid-off workers, especially in the tourism, entertainment, hotel, restaurant, and industrial sectors, firstly, bipartite or tripartite negotiations to make agreements such as work systems, wages, safety In terms of work and working time, the Manpower Office and MSMEs have held various skills training activities, and provided tax relief incentives for entrepreneurs, relaxation of bank credit, and social incentives for laid-off workers.Keywords: Employment Policy, Termination of Employment, Layoff.AbstrakTujuan dari penelitian ini adalah untuk menganalisis kebijakan ketenagakerjaan yang tepat bagi   perusahaan dalam mengatasi permasalahan pekerja yang di PHK atau dirumahkan akibat pandemi covid 19 di Kabupaten Banyumas. Metode Penelitian ini bersifat deskriptif  dengan pendekatan penelitian yuridis  normatif  atau dikenal dengan pendekatan kepustakaan dan pendekatan yuridis empiris yang dilakukan dengan melihat kenyataan yang ada  dalam praktik di  lapangan yang dianalisis secara kualitatif.  Hasil penelitian menunjukan bahwa Kebijakan Ketenagakerjaan yang Tepat Bagi Perusahaan Dalam Mengatasi Permasalahan Pekerja yang di PHK  ataupun   “Dirumahkan”  Akibat Pandemi Covid 19  merujuk pada ketentuan Pasal 151 ayat (2) UU No 13 Tahun 2003 yakni PHK wajib dirundingkan oleh pengusaha dan serikat pekerja/pekerja. Apabila tidak menghasilkan persetujuan, pengusaha hanya dapat melakukan PHK setelah memperolah penetapan dari lembaga penyelesaian perselisihan hubungan industrial. Untuk pekerja yang dirumahkan  merujuk  pada Butir f Surat Edaran Menaker No. SE-907/MEN/PHI-PPHI/X/2004. Langkah-langkah  yang Dilakukan Pemerintah , Perusahaan dan Serikat Pekerja dalam mengatasi pekerja yang di PHK/dirumahkan terutama di sektor pariwisata, hiburan, hotel, rumah makan, dan industri, pertama  perundingan baik bipartit atau tripartit untuk melakukan kesepakatan seperti sistem kerj
摘要本研究的目的是分析Banyumas Regency因COVID-19大流行而被解雇或被解雇的工人的企业克服问题的适当就业政策。这种研究方法是描述性的,采用规范性的法律研究方法,称为文献法,并通过在定性分析的领域中观察实践中的现实来进行实证司法过程。结果表明,企业克服因新冠肺炎大流行而被解雇的工人问题的正确雇用政策参考了2003年第13号法律第151条第(2)款的规定,即裁员必须由雇主和工会协商。如果没有达成协议,企业家只能在确定劳资关系纠纷解决机构后进行解除。下岗职工,参照人力资源部长通告第(六)号。se - 907 /人/ PHI-PPHI / X / 2004。政府、企业和工会采取措施处理下岗工人,特别是在旅游、娱乐、酒店、餐饮和工业领域,首先是通过两方或三方谈判达成工作制度、工资、安全等协议。在工作和工作时间方面,人力厅和中小微企业举行了各种技能培训活动,并为企业家提供税收减免奖励,放宽银行信贷,以及对下岗工人的社会激励。关键词:就业政策,终止雇佣关系,裁员[摘要][摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文摘要][中文][中文][中文][中文][中文][中文][中文]。方法penpentitian是一种基础分析,描述了penpentitian和penpentitian的关系,描述了penpentitian和penpentitian的关系,描述了penpentitian和penpentitian的关系,描述了penpentitian和penpentitian的关系,描述了penpentitian的关系。Hasil penelitian menunjukan bahwa Kebijakan Ketenagakerjaan yang Tepat Bagi Perusahaan Dalam Mengatasi Permasalahan Pekerja yang di PHK ataupun " Dirumahkan " Akibat大流行Covid - 19 merujuk paada kettuuan Pasal 151 (2) UU No . 13 Tahun 2003 yakni PHK wajib dirundingkan oleh pengusaha dan serikat Pekerja / Pekerja。Apabila tidak menghasilkan persetujuan, pengusaha hanya dapat melakukan PHK setelah memperolah penetapan dari lembaga penyelesaian perselisihan hubungan industrial。Untuk pekerja yang dirumahkan merujuk pada Butir, Surat Edaran Menaker No。se - 907 /人/ PHI-PPHI / X / 2004。槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城-槟城银行信贷,银行信贷,银行信贷,银行信贷,银行信贷,银行信贷,银行信贷,银行信贷。Kata kunci: Kebijakan Ketenagakerjaan, Pemutusan Hubungan Kerja, Dirumahkan
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引用次数: 0
Mencegah Second Victimization Melalui Asesmen Terpadu bagi Korban Penyalahgunaan Narkotika di Kabupaten Banyumas
Pub Date : 2021-10-25 DOI: 10.30595/KOSMIKHUKUM.V21I3.12029
Y. Saefudin, Gamalel Rifqi Samhudi
Cases of drugs abuse and illicit trafficking continue to rise along with the increasing number of addicts and abusers of narcotics. Addicts and Victims of Narcotics Abuse are often in a dilemma between the perpetrator or victim. Assessment integrated can clarify their position. The problems studied in this research is about how the concept of assessment integrated into the case of criminal acts of narcotics and how the mechanism of placement of victims of abuse of narcotics into institutions of rehabilitation. This research is a juridical-sociological, designed using survey method, observation, interview and literature study. The Data obtained were collected and analyzed qualitatively with the model of descriptive-analytical. Based on the results of research, assessment integrated designed to distinguish between addicts and victims of narcotics abuse with a drug dealer/courier narcotics. Assessment integrated to produce recommendations that contain a description of the involvement of the suspect with a network of illicit narcotics, the level of dependence on narcotics and a plan of rehabilitation of addicts and victims of narcotics abuse. Of the 15 cases studied, there were 8 cases of drug abuse and only 1 of 8 such cases that boil down to rehabilitation. The assessment integrated a mechanism that is able to avoid the victims of the abuse of narcotics from the threat of imprisonment. Avoiding the victims of drug abuse from a criminal to prison is expected to break the chain of problems of drug abuse and illicit trafficking. It can be realized through a pattern of different handling between the addict/abuser with a drug dealer/courier narcoticsKeywords: Integrated Assessment, the Narcotics Crime, the Victims of Drug Abuse 
毒品滥用和非法贩运案件继续增加,吸毒成瘾和滥用麻醉品的人数也在增加。滥用麻醉品的上瘾者和受害者往往处于加害者和受害者之间的两难境地。综合评价可以明确自己的立场。本研究研究的问题是如何将评估的概念融入到毒品犯罪行为的案例中,以及如何将滥用毒品的受害者安置到康复机构的机制。本研究采用调查法、观察法、访谈法和文献研究法,是一项法律社会学研究。采用描述-分析模型对所得数据进行定性分析。根据研究结果,综合评估旨在区分吸毒者和滥用麻醉品的受害者与毒品贩子/递送麻醉品的人。综合评估以提出建议,其中说明嫌疑犯与非法麻醉品网络的关系、对麻醉品的依赖程度以及瘾君子和滥用麻醉品受害者的康复计划。在研究的15个案例中,有8个案例是滥用药物的,而这8个案例中只有1个案例最终康复。评估纳入了一种机制,使滥用麻醉品的受害者免于监禁的威胁。避免药物滥用的受害者从罪犯进入监狱,预期将打破药物滥用和非法贩运问题的链条。成瘾者/滥用者与贩毒者/贩毒者之间的不同处理模式可以实现这一目标。关键词:综合评估;毒品犯罪;吸毒受害者
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引用次数: 0
Analisis Doktrin Perang Yang Adil (Just War ) dalam Kasus Serangan Siber Rusia Terhadap Georgia Tahun 2008 从 2008 年俄罗斯对格鲁吉亚的网络攻击分析正义战争理论
Pub Date : 2021-10-25 DOI: 10.30595/KOSMIKHUKUM.V21I3.10613
Aryuni Yuliantiningsih
Cyberwarfare is a warfare  with information technology that has developed. It has not been  regulated in humanitarian law. Cyber attacks have been carried out by several countries by ignoring the Just War Theory. This  article aims to analyze the implementation of the Just War theory in cyber warfare according to international humanitarian law in the case of conflict between the Russian and Georgia in 2008. The research method use the normative juridical and  using secondary data sources. Qualitative data using deductive conclusion method. Based on the research results, it is known that the just  war theory including jus ad bellum, jus in bello and jus post bellum is not applied in cyberwarfare. The Russian’s cyber attack against Georgia violates the distiction principle , the principle of proportionality and the principles of proportionality. The losses incurred as a result of cyberattacks are not compensated by Russia.Keywords: just war, cyber attack, Russia, Humanitarian law.
网络战是利用信息技术发展起来的战争。人道主义法没有对其加以规定。一些国家无视正义战争理论,实施网络攻击。本文旨在以2008年俄罗斯与格鲁吉亚冲突为例,从国际人道法的角度分析正义战争理论在网络战中的实施。研究方法采用规范的文献资料和二手资料。定性资料采用演绎结论法。从研究结果来看,包括战时正义、战时正义和战后正义在内的正义战争理论在网络战争中并不适用。俄罗斯对格鲁吉亚的网络攻击违反了区分原则、相称原则和相称原则。网络攻击造成的损失,俄罗斯不予赔偿。关键词:正义战争,网络攻击,俄罗斯,人道法
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引用次数: 1
Strategies to Overcome Marine Pollution Caused by Plastic Waste to Protect Marine Environment in Indonesia 克服塑料垃圾造成的海洋污染以保护印度尼西亚海洋环境的策略
Pub Date : 2021-10-25 DOI: 10.30595/KOSMIKHUKUM.V21I3.12047
R. Putri, Idris Idris, R. Catur, Immamulhadi Immamulhadi
Nowadays marine pollution become a serious problem in the world espesially in Indonesia. Marine scientists have found harmful impact of marine pollution to marine environment, ecosystem and humans, there-quarter of all marine debris is plastic, a persistent and potentially hazardous pollutan. Plastic can be chemically harmful to wildlife, either because themselves potentially toxic or other toxic pollutan, the situation become worse when it come to marrine pollution caused by micro plastic, micro plastic is very dangerous for the ecosystem and the human in the world. Public awaarness to participate in maintaining the marine environment is decreasing day by day. Some people do not realise that microplastic are so danger to marine environment because most plastics in the ocean break up into very small particles, plastic is one of the kind of marine debris and it can come in all shapes and size, but those that are less than five millimeter in length. Indonesia is the second-biggest-contributor to ocean after China, with some estimates suggesting it is source of about 10% of global plastic pollution, if this problem can not be solved, there could be more plastic than fish in the ocean. Unfortunetly up to present we do not have any effective methode to clean up the ocean, the only thing that we can do is reduce the use of plastic in daily life. Marine pollution is become global problem so that is why we need some strategies to solved this problem, based on internatinal frame work Indonesia and others contries should do cooperation with others country and based on national legal frame works government should make special regulation to protect marine environment. Pollution from land-based sources, either direcly by urban or argiculuture discharger or indirecly through water. Keyword: Marrine, Pollution, ASEAN
如今,海洋污染已成为世界上一个严重的问题,特别是在印度尼西亚。海洋科学家发现了海洋污染对海洋环境、生态系统和人类的有害影响,四分之一的海洋垃圾是塑料,这是一种持久的、潜在的有害污染物。塑料可以对野生动物造成化学伤害,要么是因为它们本身具有潜在的毒性,要么是其他有毒的污染物,当涉及到微塑料造成的海洋污染时,情况变得更糟,微塑料对世界上的生态系统和人类都是非常危险的。市民参与维护海洋环境的意识日益下降。有些人没有意识到微塑料对海洋环境如此危险,因为海洋中的大多数塑料都会分解成非常小的颗粒,塑料是一种海洋垃圾,它可以有各种形状和大小,但长度小于5毫米的塑料。印度尼西亚是仅次于中国的第二大海洋贡献者,据估计,它是全球塑料污染的10%左右的来源,如果这个问题不能解决,海洋中的塑料可能比鱼还多。不幸的是,到目前为止,我们没有任何有效的方法来清理海洋,我们唯一能做的就是减少日常生活中塑料的使用。海洋污染已经成为一个全球性的问题,所以我们需要一些策略来解决这个问题,基于国际框架,印度尼西亚和其他国家应该与其他国家合作,基于国家法律框架,政府应该制定专门的法规来保护海洋环境。来自陆地的污染,直接由城市或农业排放,或间接通过水排放。关键词:海洋污染东盟
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引用次数: 0
Kepatuhan Wajib Pajak Penyedia Platform Marketplace E-Commerce Sebagai Pemungut Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik 该地区E-Commerce市场平台提供商的纳税人纳税人作为通过电子系统进行贸易增值收税员
Pub Date : 2021-10-25 DOI: 10.30595/KOSMIKHUKUM.V21I3.9175
Mustika Prabaningrum Kusumawati, Ahmad Khairun Hamrany, Ariyati Rahman
The development of digital technology in the industrial era 4.0 distorts tax cuts and collections in the e-commerce marketplace. This study provides an overview of conditions in the field of compliance and voluntary intentions of e-commerce marketplace platform providers and individuals and / or entities to register as PPN PMSE taxpayers and tax collectors. In addition, it can also find out a review of the juridical aspects of the applicable regulations if the taxpayer provides the domestic e-commerce marketplace platform application if it is determined as a PMSE VAT Collector. The method used is qualitative research using an ethnographic approach which is considered appropriate for social science research based on questionnaire data, interviews and other documentary data. The level of compliance of companies providing the e-commerce marketplace platform is divided 1) the level of compliance based on deductions, deposits and reporting related to corporate tax itself where there is an attempt to comply as a form of obligation of the taxpayer. 2) the level of compliance based on the voluntary intention to register to be appointed as a PPN PMSE collector, which is still very low. In the juridical aspect, it is only found that the additional obligation lies in the collection of PPN PMSE on intangible Taxable Goods or Taxable Services from outside the Customs area whose transactions are carried out within the Customs area.Keywords: Compliance; e-commerce marketplace; PPN; PMSE; Taxpayer
工业4.0时代数字技术的发展扭曲了电子商务市场的减税和征税。本研究概述了电子商务市场平台提供商、个人和/或实体注册为PPN PMSE纳税人和收税员的合规性和自愿意愿领域的情况。此外,如果纳税人提供国内电子商务市场平台申请,如果被确定为PMSE增值税收税人,也可以找到适用法规的法律方面的审查。所使用的方法是使用民族志方法进行定性研究,这种方法被认为适用于基于问卷调查数据、访谈和其他文献数据的社会科学研究。提供电子商务市场平台的公司的合规水平分为1)基于与公司税本身相关的扣除,存款和报告的合规水平,其中有试图作为纳税人义务的一种形式遵守。2)自愿登记成为PPN PMSE收集商的依从程度仍然很低。在司法方面,只发现附加义务在于对在关区内进行交易的来自关区外的无形应税货物或应税劳务征收PPN PMSE。关键词:合规;电子商务市场;PPN;PMSE;纳税人
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引用次数: 0
Perlindungan Hukum Inkulturisasi Keagamaan dalam Sistem Hukum Nasional 国家法律体系中的宗教密宗保护
Pub Date : 2021-10-25 DOI: 10.30595/KOSMIKHUKUM.V21I3.11255
Nany Suryawati, Wahyu Krisnanto
Sistem religi dan upacara keagamaan merupakan salah satu unsur keberagaman masyarakat Indonesia, sebagai bagian dari konfigurasi kultural yang terfokus pada nilai dan norma religious yang mempengaruhi perilaku dalam pelaksanaan upacara keagamaan. Perbedaan budaya inilah yang terintegrasi dalam Bhinneka Tunggal Ika dan dijamin dalam Pasal 28E ayat (1) dan Pasal 29 ayat (2) UUD NRI 1945. Hal ini menegaskan bahwa Negara Indonesia dengan sistem hukumnya, telah memberikan kemerdekaan kepada setiap warga negaranya untuk beribadat dengan menggunakan tata cara sesuai dengan budaya masing-masing daerah. Konsep ‘Ketuhanan’ dari Sila pertama Pancasila, adalah konsep ‘Ketuhanan yang Berkebudayaan ‘bukan ‘keagamaan yang institusional’. Konsep ‘Ketuhanan yang Berkebudayaan’ ini memiliki keterbukaan dan penerimaan terhadap cita rasa religius yang plural, menyebar dan hidup di hati masyarakat Indonesia. Penelitian ini dilakukan dengan menggunakan metode penelitian sosio-legal, data dikumpulkan dari tiap agama dan kepercayaan yang hidup dalam masyarakat Indonesia. Proses Sosial dalam struktur sosial termasuk perubahan sosial merupakan faktor yang mempengaruhi perilaku dalam berbagai segi kehidupan bersama, khususnya keagamaan. Perlu adanya kesadaran akan keragaman budaya yang melengkapi dinamika dalam norma religius, sehingga terwujudlah keserasian dalam kehidupan masyarakat Indonesia yang heterogen, melalui inkulturisasi keagamaan dan kepercayaan di Indonesia.
宗教制度和宗教仪式是印尼社会多样性的一个组成部分,文化结构的一部分集中在影响宗教仪式行为的宗教价值和规范上。这些文化差异融合在单一的多样性中,保证在第28节(1)和第29章(2)第1945年宪法中。这表明,印尼拥有其法律制度,允许每个公民根据该地区的文化使用适当的宗教仪式进行礼拜。第一神性的概念,潘卡西拉,是“文化神性”的概念,而不是“机构宗教”的概念。这种“文化之神”的概念既具有多元化、普遍存在于印尼人民心中的宗教品味,又具有宗教色彩。这项研究采用的是社会法律研究方法,从印尼社会中存在的每一种宗教和信仰中收集数据。社会结构中的社会进程包括社会变革是影响集体生活的许多方面,特别是宗教方面行为的因素。它需要对文化多样性的认识,补充了宗教规范的和谐,从而使印尼的一个异质社会的和谐,通过宗教和信仰的大型化。
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Kosmik Hukum
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