Trijurnal E-Journal Universitas Trisakti
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KEBIJAKAN PENGURANGAN PAJAK PBB-P2 DI KOTA TANGERANG SELATAN: KEWENANGAN PEMERINTAH DAN UNDANG-UNDANG NOMOR 1 TAHUN 2022: PBB-P2 Tax Reduction Policy in South Tangerang: Government Authority and Law No. 1 Year 2022
Get PDFSouth Tangerang City Government in the Rural and Urban Land and Building Tax (PBB-P2) Reduction Policy for 2022-2023, South Tangerang City Government provided incentives in the form of reductions in the principal amount of tax and the elimination of administrative sanctions. This policy was adopted following the enactment of Law Number 1 of 2022, which grants greater authority to local governments in managing their revenue sources, including PBB-P2. The legal issue addressed in this research is how the regulation and impact of the PBB-P2 reduction policy affects local revenue and taxpayer compliance. The legal research method employed is normative legal research, using a descriptive approach through the analysis of secondary data to assess the policy’s compliance with national statutory provisions. Based on the findings of the analysis, it is concluded that although this policy may potentially reduce local revenue, it generally enhances taxpayer awareness and compliance while supporting public welfare. This research is expected to provide strategic recommendations to optimize local tax policies in promoting regional economic growth
PEROLEHAN SATUAN RUMAH SUSUN DI ATAS TANAH HAK GUNA BANGUNAN OLEH PASANGAN SUAMI ISTRI YANG BERBEDA KEWARGANEGARAAN: Acquisition Of A Flat Unit On Land Use Right By Married Couple Of Different Nationality
Get PDFA prenuptial agreement must be executed by a married couple of different nationalities in order to acquire and control ownership of a condominium unit constructed on land with HGB. A legal issue arises due to the fact that not all such couples have entered into a prenuptial agreement. The legal issues formulated in this research are: (1) How is the ownership of condominium units by foreign citizen regulated? and (2) how can a married couple of different nationalities who have not executed a prenuptial agreement acquire a condominium unit? The research method used is a normative legal research, which is based on secondary data or library-based research. Based on the discussion, the conclusion is that the ownership of condominium units built on land with HGB by married couples of different nationalities is permitted, provided that the proprietary right over the condominium is not in the form of HMSRS, but rather in the form of HPSRS. A foreign individual who intends to acquire and control a condominium unit in Indonesia may only do so under a Right of Use or leasehold arrangement
ANALISIS YURIDIS TERHADAP PUTUSAN HAKIM DALAM PERKARA ASUSILA YANG DILAKUKAN ANGGOTA MILITER (STUDI PUTUSAN 26-K/PM.I-05/AD/VII/2024): Legal Analysis Of Judges\u27 Decisions In Cases Of Abusive Offences Committed By Military Members (Study Of Decision 26-K/Pm.I-05/Ad/Vii/2024)
Get PDFThis study aims to legally analyze the judge\u27s decision in an immoral case committed by a military member, with a case study on Military Court Decision Number 26-K/PM.I-05/AD/VII/2024. Thus, the problem of this study is whether the perpetrator\u27s actions meet the qualifications of a combined crime against morality and pornography so that Article 281 point 1 of the Criminal Code that was imposed can be juxtaposed with Article 4 paragraph (1) of Law Number 44 of 2008 concerning Pornography? This study uses a normative legal research method with a descriptive-analytical approach. The data used consists of primary and secondary legal materials collected through literature studies. The analysis is carried out qualitatively and conclusions are drawn deductively. The results and conclusion of the study show that the perpetrator\u27s actions can be categorized as a combined criminal act, namely violating Article 281 point 1 of the Criminal Code, Article 285 of the Criminal Code, and Article 4 paragraph (1) in conjunction with Article 35 in conjunction with Article 9 of Law Number 44 of 2008 concerning Pornography, so that the perpetrator can be said to fulfill the qualifications for a combined criminal act
PENERAPAN PRINSIP FIDUCIARY DUTY DIREKSI PERSEROAN TERBATAS TASPEN (PERSERO): Application Of The Fiduciary Duty Principle By The Directors Of Pt Taspen (Persero)
Get PDFThis study analyzes how the management of PT. Taspen (Persero) aligns with the fiduciary duty principle by its board of directors. The research problems in this study are how the fiduciary duty principle is applied in managing PT. Taspen (Persero), and what legal consequences arise if the board of directors violates such duty. Within the framework of a national economy based on democratic economic principles, state-owned enterprises like PT. Taspen hold a strategic role in promoting public welfare. The legal research method used is normative legal research with a descriptive approach, examining primary legal materials such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 19 of 2003 on State-Owned Enterprises, as well as relevant secondary legal materials. Based on the results of the discussion, it can be concluded that any breach of fiduciary duty by the board of directors may give rise to personal liability for corporate losses. Compliance with fiduciary duty is essential to maintain integrity and public trust in managing state-owned assets
PENGUJIAN SYARAT MATERIL SURAT DAKWAAN DALAM PERKARA PERJUDIAN ONLINE (STUDI PUTUSAN PN JAKARTA UTARA NOMOR 43/PID.B 2021): Material Requirement Failures in Online Gambling Indictments: A Case Study of Jakarta Utara District Court Decision No. 43/Pid.B/2021
Get PDFThe indictment is a legal document submitted by the public prosecutor in criminal proceedings, serving to explain the criminal offense charged against the defendant. The issue examined in this paper focuses on a juridical review of the inaccurate use of an indictment in the North Jakarta District Court Decision Number 43/PID.B/2021/PN JKT.UTR concerning an online gambling offense. This study employs a normative legal research method with a descriptive approach, supported by both primary and secondary legal materials. Data will be collected through literature study and analyzed qualitatively.The discussion and conclusion reveal that although the indictment formally meets the requirements under the Criminal Procedure Code (KUHAP), there is inaccuracy in the selection of the legal basis, which is a material requirement. The public prosecutor charged the defendant under Article 303 of the Indonesian Criminal Code (KUHP), which is more suitable for conventional gambling, whereas the offense committed would be more appropriately charged under Law Number 11 of 2008 on Electronic Information and Transactions (ITE Law). This inaccuracy potentially leads to legal uncertainty in law enforcement and creates juridical consequences for the indictment. This study emphasizes the importance of precision in formulating indictments
PENGARUH BOARD INDEPENDENCE DAN MONITORING BY BOARD OF DIRECTORS TERHADAP WASTE DISCLOSURE
Get PDFThis study aims to examine and analyze the influence of Board Independence and monitoring by the board of directors on waste disclosure. This quantitative research uses Fast Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange from 2020 to 2023 as the population. A total of 256 samples from 80 companies were obtained through purposive sampling. The data were collected from sustainability reports and annual reports published on the Indonesia Stock Exchange and the companies’ official websites. The findings reveal that Board Independence has no effect on waste disclosure, while monitoring by the board of directors positively affects waste disclosure. These results contribute to a better understanding of corporate governance roles, particularly the board of directors, in enhancing sustainable environmental disclosure practices
ANALISIS KEBUTUHAN DAN POTENSI KETERSEDIAAN AIR BAKU DI KECAMATAN JAGAKARSA, JAKARTA SELATAN: ANALYSIS OF DEMAND AND POTENTIAL AVAILABILITY OF RAW WATER IN JAGAKARSA SUB-DISTRICT, SOUTH JAKARTA
Get PDFKetersediaan air baku yang berkelanjutan merupakan salah satu tantangan utama dalam pengelolaan sumber daya air, khususnya di wilayah urban dengan laju pertumbuhan penduduk yang tinggi. Kecamatan Jagakarsa, Jakarta Selatan, sebagai bagian dari wilayah perkotaan DKI Jakarta, mengalami peningkatan jumlah penduduk setiap tahunnya, yang berdampak langsung terhadap peningkatan kebutuhan air baku. Penelitian ini bertujuan untuk menganalisis kebutuhan dan potensi ketersediaan air baku di Kecamatan Jagakarsa dalam proyeksi sepuluh tahun ke depan. Metodologi yang digunakan meliputi analisis data sekunder dari Badan Pusat Statistik (BPS) terkait jumlah penduduk dan laju pertumbuhan, serta data ketersediaan air dari instansi terkait, dikombinasikan dengan pendekatan geologi teknik untuk mengevaluasi potensi sumber daya air tanah di wilayah tersebut. Perhitungan kebutuhan air dilakukan berdasarkan konsumsi rata-rata per kapita harian, sementara estimasi ketersediaan dilakukan dengan mempertimbangkan kapasitas potensi air tanah dan distribusi jaringan air baku eksisting. Hasil yang diharapkan dari studi ini adalah tersusunnya proyeksi kebutuhan air baku hingga tahun 2030 dan evaluasi kesesuaian antara kebutuhan dan ketersediaan, sebagai dasar perencanaan pengelolaan sumber daya air yang lebih efektif dan berkelanjutan di wilayah Jagakarsa.
The sustainable availability of raw water is one of the main challenges in water resource management, particularly in urban areas with high population growth. Jagakarsa Sub-District, South Jakarta, as part of the metropolitan area of DKI Jakarta, has experienced a consistent increase in population, which directly impacts the rising demand for raw water. This study aims to analyze the demand and potential availability of raw water in Jagakarsa Sub-District over the next ten years. The methodology involves the analysis of secondary data from the Central Bureau of Statistics (BPS) regarding population figures and growth rates, as well as data on water availability from relevant agencies. These are combined with an engineering geology approach to assess the potential of groundwater resources in the area. Water demand calculations are based on average daily per capita consumption, while estimates of availability consider the potential capacity of groundwater and the coverage of the existing raw water supply system. The expected outcomes of this study include a projection of raw water needs up to 2030 and an evaluation of the balance between supply and demand, serving as a foundation for more effective and sustainable water resource planning in the Jagakarsa region
THE EFFECT OF BOARD CHARACTERISTICS, EARNINGS QUALITY, FIRM SIZE, AND PROFITABILITY ON FIRM VALUE
Get PDFThis study aims to determine the effect of the characteristics of the board of commissioners, Earnings Quality, firm size, and profitability on firm value. The data for this study were collected through the Indonesia Stock Exchange and company websites. A total of 182 samples in this study came from 91 companies, with the research period being 2022-2023. The study results indicate that Firm size has a negative effect on firm value, profitability has a positive effect on firm value, board independence, board size, frequency of board meetings, board age, and earnings quality do not affect firm value
ANTECEDENT OF FAST FASHION PURCHASE BEHAVIOR ON FASHION USER IN JAKARTA
Get PDFPenelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi perilaku pembelian fast fashion. Teknik pengambilan sampel yang digunakan adalah purposive convenience sampling di wilayah Jakarta, dengan total 200 responden. Mayoritas responden adalah perempuan berusia antara 21 hingga 25 tahun. Analisis data dilakukan menggunakan regresi berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil analisis menunjukkan bahwa Tanggung Jawab Sosial berpengaruh positif terhadap Kepercayaan (Trust) dan Persepsi Efektivitas Konsumen (Perceived Consumer Effectiveness). Selanjutnya, Kepercayaan dan Persepsi Efektivitas Konsumen berpengaruh positif terhadap Niat Membeli Fast Fashion (Fast Fashion Purchase Intention), yang kemudian berpengaruh positif terhadap Perilaku Pembelian Fast Fashion (Fast Fashion Purchase Behavior)
ANALISIS POSITIONING MEREK SEPATU SPORT BERDASARKAN KESESUAIAN POSISI DAN PERSEPSI KONSUMEN
Get PDFPenelitian ini bertujuan untuk menganalisis positioning merek sepatu sport berdasarkan persepsi konsumen. Penelitian ini menggunakan metode diskriminan dengan responden sebanyak 100 orang. Data dikumpulkan melalui kuesioner menggunakan skala Likert. Hasil penelitian menunjukkan bahwa atribut yang paling penting adalah pelayanan pendukung dan ketersediaan. Tidak ada satu merek yang dominan sebagai market leader, namun Adidas dan Nike unggul dalam atribut merek. Hasil ini penting untuk merumuskan strategi pemasaran yang tepat bagi perusahaan sepatu sport di Indonesia