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Minat berkarier mahasiswa akuntansi dibidang perpajakan: Pengetahuan perpajakan, motivasi dan penghargaan finansial
Jurnal Ilmiah Serat Acitya
Vol 12
, No 2
(2023)
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, motivasi, penghargaan finansial terhadap minat berkarir dibidang perpajakan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dari penelitian ini adalah mahasiswa program studi akuntansi Fakultas Ekonomika dan Bisnis pada Universitas 17 Agustus 1945 Semarang semester 5 dan semester 7. Sampel ditentukan 100 mahasiswa sesuai dengan Hair (2011) yang menyatakan data survei minimal 100. Teknik pengambilan sam...
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Peran Knowledge Acquisition Terhadap Career Awareness dan Academic Performance pada Siswa Vokasi Perkeretaapian
Jurnal Ilmiah Serat Acitya
Vol 12
, No 2
(2023)
Pendidikan vokasional memiliki peranan penting dalam membekali para siswa dengan keterampilan dan pengetahuan yang relevan untuk memasuki dunia kerja. Di dalam lingkungan Pendidikan vokasional, pengelolaan pengetahuan memainkan peran penting dalam mengakuisi pengetahuan dan penggunaan pengetahuan dari berbagai sumber. Namun keberhasilan akuisisi pengetahuan tidak hanya terbatas pada aspek akademik, melainkan juga memiliki implikasi signifikan terhadap kesadaran karir siswa. Dalam teori pengemban...
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ANALISIS PEMBLOKIRAN LAYANAN INTERNET DI PAPUA DARI PERSPEKTIF ASAS KEPASTIAN HUKUM DAN ASAS KEPENTINGAN UMUM DEMI MEWUJUDKAN GOOD GOVERNANCE
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
The issue of blocking internet services in Papua in 2019 has been in the public spotlight for quite a long time. The blocking carried out by the government raises questions about legal certainty, public interest in the principles of good governance. The principle of legal certainty is an important basis for the policy on blocking internet services in Papua, where this principle requires that the policies implemented must comply with applicable law, including clear procedures, predictability, and...
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OPTIMALISASI PERLINDUNGAN HUKUM BAGI PPPK YANG TERKENA PHK KETIKA MASIH DALAM PERIODE KONTRAK
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
The updated category in the ASN Law, namely Government Employees with Work Agreements, is a matter of controversy, especially on the issue of Termination of Employment (PHK). Which in this case raises aspects that are confronted starting from the professionalism of work to how the legal protection covers it. In this article, we will discuss the position of government employees with work agreements, what kind of legal protection covers PPPK in the event of termination of employment, and what lega...
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KEKUATAN EKSEKUTORIAL PUTUSAN PTUN (ANALISIS PELAKSANAAN PUTUSAN PTUN PADA KASUS PERIZINAN PERTAMBANGAN PT. TMS)
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
The PTUN’s decision are often not obeyed and implemented by state administrative officer. When the decision of PTUN doesn’t have executorial effect, judicial control which is owned by the PTUN as a form of implementing good governance in Indonesian state administration will be unclear. One of the problem occurs in the realm of mining business license. Government as the publisher of mining business license is often reluctant to comply with PTUN decisions to revoke decree on business license that...
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ANTINOMI SANKSI DENDA DALAM PENYELESAIAN SENGKETA PAJAK TINGKAT KEBERATAN DAN BANDING
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
Dalam penerapan self assessment system, Pemerintah memberikan kepercayaan kepada wajib pajak untuk menentukan sendiri jumlah pajak terutang yang akan dibayarkan ke Kas Negara, namun kepercayaan dimaksud di lain pihak dapat juga memberikan peluang ketidakpatuhan. Agar pelaksanaan pemungutan pajak tidak hanya surplus kepercayaan tetapi minus kepatuhan, maka terhadap otoritas perpajakan diberikan wewenang untuk melakukan pemeriksaan pajak. Tetapi tidak dapa...
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PEMBUKTIAN UNSUR MELAWAN HUKUM DALAM DELIK NARKOTIKA SECARA TERORGANISASI
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
This writing aims to find out the proof of the elements against the law in the case of organized narcotics offences. The method used is normative juridical with the acquisition of secondary data and analyzed based on applicable legal sources. The results obtained in the verdict were correct in stating that the Defendant M. Nofriadi mentioned above, was legally and convincingly proven guilty of committing a criminal act, "Without the right or against the law Receiving Narcotics Group I in the for...
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PERBANDINGAN PENGATURAN HUKUM DALAM KUHP LAMA DAN BARU BAGI ANAK YANG MENJADI KORBAN PERDAGANGAN ORANG
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
The crime of trafficking in persons (TPPO) is an extraordinary crime that must be eradicated together. Anyone can become a victim, be it men, women, even children. This study aims to find out the form of legal arrangements for children who are victims of the crime of trafficking in persons in the old Criminal Code (KUHP) and the new Criminal Code in Law Number 1 of 2023 concerning the Criminal Code. The type of research used in this research is normative legal research. The approach used in this...
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PEMENUHAN HAK KHUSUS BAGI NARAPIDANA PEREMPUAN HAMIL YANG MENJALANI MASA TUNGGU HUKUMAN MATI DITINJAU DARI UNDANG-UNDANG NOMOR 1 TAHUN 2023
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
This research was conducted with the aim of finding out the arrangements for the death penalty for climbing pregnant women and knowing the legal reasons for having to fulfill special rights, for example pregnancy, childbirth and breastfeeding for female prisoners who are temporarily carrying out the waiting period for execution of the death penalty. The type of research used in this research is normative research. Normative legal research is more likely to describe law as a descriptive disciplin...
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PRODUK HALAL DALAM PERSPEKTIF HUKUM DAN MASYARAKAT
DINAMIKA HUKUM
Vol 24
, No 2
(2023)
Nowadays, food and beverage products are widely circulated in society. In the era of globalization of society, the traffic of goods including food/drinks across countries is not guaranteed to be halal. Even though religious obligations command us to consume halal food/drinks. With the existence of Law no. 33 of 2014 concerning Halal Product Guarantees and Government Regulation no. 39 of 2021 shows that there is legal certainty in the implementation of Halal Product guarantees. The problem is how...
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