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Menampilkan 1–2 dari 2 artikel
Implementation of Legal Protection for Citizenship Rights of Indonesian Former Transnational Terrorism Actors within he Indonesian Legal System
Lalu Guna Nugraha
; Supanto Supanto
; Erna Dyah Kusumawati
Proceeding of the International Conference on Law and Human Rights
Vol 1
, No 2
(2024)
This research aims to analyze the implementation of legal protection for citizenship rights of former transnational terrorist Indonesian citizens within Indonesia's legal system. Using normative juridical method with statutory and conceptual approaches, this study examines secondary data from primary, secondary, and tertiary legal materials. The results show that Indonesia's legal system has an adequate legal framework to protect the citizenship rights of former transnational terrorists, althoug...
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Tinjauan Hukum Pidana Atas Pengalihan Laba Melalui Transfer Pricing Sebagai Mekanisme Penghindaran Pajak di Indonesia
Rossa Putri Juliana
; Supanto Supanto
; Riska Andi Fitriono
Kajian ilmu Hukum, Sosial dan Administrasi Negara
Vol 1
, No 3
(2024)
Taxes are mandatory levies imposed on citizens to be used as public investment to boost the country's economic growth. However, Indonesia is estimated to experience tax losses of US$601 per year due to tax avoidance. One of the most commonly used schemes is profit shifting through transfer pricing. The author using normative juridical research method will answer about how the general scheme of profit shifting using transfer pricing method and how effective the current tax laws and regulations wo...
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