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Keadilan Pajak Pertambahan Nilai di Indonesia: (Studi pada Perdagangan Barang dan Jasa Di Kota Samarinda)
Selvia Dinda Rahmyanti
; Purwanto Purwanto
; Poppilea Erwinta
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 3
(2026)
This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findi...
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Problematika Hukum terhadap Calon Tunggal Kepala Daerah di Kota Samarinda
Muhammad Rahmadian
; Insan Tajali Nur
; Poppilea Erwinta
Jurnal Hukum, Administrasi Publik dan Negara
Vol 2
, No 6
(2025)
This study examines the legal issues of single candidates in the 2024 Samarinda City Regional Elections, focusing on the reasons political parties support single candidates and their impact on the quality of democracy and public participation. The phenomenon of single candidates is viewed as a democratic anomaly because it weakens the essence of political competition. The study uses a non-doctrinal method with primary materials in the form of interviews and legislation, as well as secondary mate...
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