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Implikasi Hukum Atas Kenaikan PPN pada Barang Mewah
Ajeng Hijriatul Aulia
; Risna Wendy Wiraganti
; Aldo Yanuarto
; Aji Santoso
; Ali Murtadho Emzaed
Kajian ilmu Hukum, Sosial dan Administrasi Negara
Vol 2
, No 2
(2025)
This study aims to analyze the legal implications of the luxury goods Value Added Tax (VAT) increase policy in Indonesia, which will take effect in January 2025. This policy is based on Law Number 7 of 2021 on the Harmonization of Tax Regulations and its derivative regulations, with the objective of increasing state revenue and reducing the consumption of luxury goods, which is often associated with economic inequality. This research employs a normative method with a literature study approach, a...
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Pengarsipan Dokumen Perkara Pada Pengadilan Tata Usaha Negara Banjarmasin
Aldo Yanuarto
; Alvianur Alvianur
; Aji Santoso
; Muhammad Syahbintang Maesa Putra
; Dody Wahyudi
; Novita Ayu Fitri Wulandari
; Fayzah Nazmah
; Rani Komalasari
; Muhammad Amin
Parlementer : Jurnal Studi Hukum dan Administrasi Publik
Vol 2
, No 1
(2025)
The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulat...
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Optimalisasi Distribusi Dana APBN Ke Daerah Otonom
Aldo Yanuarto
; Muhammad Syahbintang Maesa Putra
; Novita Angraeni
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Vol 2
, No 1
(2024)
Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges...
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