Klaim Artikel Anda
Verifikasi kepemilikan artikel akademik
Apakah artikel-artikel ini milik Anda?
Daftarkan diri Anda sebagai author untuk mengklaim artikel dan dapatkan profil akademik terverifikasi dengan fitur lengkap.
Badge Verifikasi
Profil terverifikasi resmi
Statistik Lengkap
H-index, sitasi, dan metrik
Visibilitas Tinggi
Tampil di direktori author
Kelola Publikasi
Dashboard artikel terpadu
Langkah-langkah Klaim Artikel:
- 1. Daftar akun author dengan email akademik Anda
- 2. Verifikasi email dan lengkapi profil
- 3. Login dan buka menu "Klaim Artikel"
- 4. Cari dan klaim artikel Anda
- 5. Tunggu verifikasi dari admin (1-3 hari kerja)
Menampilkan 1–3 dari 3 artikel
Perbandingan Penerapan PPh Pasal 21 Sebelum dan Sesudah Pandemi COVID-19
Burhanudin Yusuf
; Risma Dwi Riyanti
; Atira Hasya
; Salsabilah Michel Efendi
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Vol 2
, No 3
(2025)
This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Inc...
Sumber Asli
Google Scholar
DOI
Akibat Hukum terhadap Penghindaran Pajak
Burhanudin Yusuf
; Marsyanda Salsabilah H
; Dias Bintang Purnama
; Putri Aulya Maharani
Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Vol 2
, No 3
(2025)
Tax is the main source of state revenue that plays a crucial role in financing development at the national level. However, many taxpayers try to reduce their tax obligations by engaging in tax avoidance or tax evasion. This study aims to explain the definition of tax avoidance and tax evasion, identify the factors that encourage tax avoidance, and examine the legal basis and sanctions applied to those involved in tax avoidance in Indonesia. In this analysis, it is stated that although tax avoida...
Sumber Asli
Google Scholar
DOI
Perbandingan Pajak di Negara Maju dan di Negara Berkembang
Burhanudin Yusuf
; Haliza Nur Fazriyah
; Indah Agnesia Wildani
; Regita Dwi Azzahra
Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan
Vol 2
, No 3
(2025)
This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces cha...
Sumber Asli
Google Scholar
DOI