{"id":1118,"date":"2023-05-17T07:06:20","date_gmt":"2023-05-17T07:06:20","guid":{"rendered":"https:\/\/eduglobal.id\/?p=1118"},"modified":"2023-05-17T07:06:20","modified_gmt":"2023-05-17T07:06:20","slug":"teliti-regulasi-pajak-daerah-jefferdian-raih-gelar-doktor-di-pdih-unissula","status":"publish","type":"post","link":"https:\/\/eduglobal.id\/index.php\/2023\/05\/17\/teliti-regulasi-pajak-daerah-jefferdian-raih-gelar-doktor-di-pdih-unissula\/","title":{"rendered":"Teliti Regulasi Pajak Daerah Jefferdian Raih Gelar Doktor di PDIH Unissula"},"content":{"rendered":"<p><em><strong>Eduglobal.id <\/strong><\/em>Mahasiswa Program Doktor Ilmu Hukum (PDIH)\u00a0<a href=\"https:\/\/unissula.ac.id\/\">Unissula<\/a>\u00a0Jefferdian SH MH mengikuti ujian terbuka promosi doktor yang dilaksanakan Rabu (17\/5). Ia berhasil mempertahankan disertasi yang berjudul rekonstruksi regulasi yang mempengaruhi budaya hukum pembayaran pajak daerah berbasis nilai keadilan. Para penguji antara lain Prof Dr Gunarto SH MH, Prof Dr Anis Masdhurohatun SH MHum, Prof Dr Sri Endah Wahyuningsih SH MHum, Dr Bambang Tri Bawono SH MH dan Prof Dr Edi Slamet Irianto SH MSi. Penguji lainnya yakni Prof Henning Glaser, Prof Byun Haechul, Prof Im Young Ho dan Prof Dr Mahmuhtaros HR SH MH.<\/p>\n<p>Menurut Jefferdian berdasarkan ketentuan pasal 95 ayat (2) huruf c Undang-Undang Nomor 1 Tahun 2022 tentang hubungan keuangan antara Pemerintah Pusat dan Pemerintahan Daerah tidak mengatur secara\u00a0<em>eksplisit\u00a0<\/em>terhadap tata cara pembayaran pajak daerah.<\/p>\n<p>Tujuan penelitiannya\u00a0adalah untuk mengkaji dan menganalisis kelemahan-kelemahan regulasi budaya hukum pembayaran pajak daerah yang belum berbasis nilai keadilan. Metode penelitian dengan paradigma\u00a0<em>konstruktivisme<\/em>, metode pendekatan yuridis sosiologis, sumber data primer dan sumber data sekunder, analisis\u00a0<em>deskritif kualitatif<\/em><em>.\u00a0<\/em><em>\u00a0<\/em><\/p>\n<p>Dari hasil temuan menunjukkan bahwa kebijakan pembayaran pajak daerah dalam upaya meningkatkan kesadaran \u00a0\u00a0\u00a0\u00a0\u00a0membayar pajak (<em>tax mindedness<\/em>) kepada para wajib pajak atau masyarakat \u00a0maupun tindakan yang positif baik oleh para petugas pemungut pajak daerah saat ini belum berkeadilan. Hal itu dikarenakan eksistensi peraturan perundang-undangan sebagai landasan yuridis masih bersifat lemah karena tidak diatur pada tataran undang-undang melainkan dikenal secara terbatas melalui diskresi petugas pajak dan sifatnya parsial.<\/p>\n<p>Pasal 95 ayat (2) huruf c Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah hanya menyatakan \u201cKetentuan umum dan tata cara pemungutan Pajak dan \u00a0Retribusi sebagaimana dimaksud pada ayat (1) meliputi pengaturan mengenai \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0pembayaran dan penyetoran\u201d dan ayat (3) nya menyatakan ketentuan umum dan tata cara pemungutan pajak dan retribusi sebagaimana dimaksud pada ayat (2) diatur dengan atau berdasarkan Peraturan Pemerintah.<\/p>\n<p>Ditinjau dari asas keadilan Pancasila hal itu belum berbasis nilai keadilan karena tidak memberikan penjelasan lanjutan dan secara rinci bagaimana kewajiban dan tidak ada pilihan bagi wajib pajak untuk melaksanakan kewajiban pajak daerah sehingga harus dilaksanakan secara utuh dan bertanggung jawab.<\/p>\n<p>Rekonstruksi Regulasi, dengan merekonstruksi \u00a0\u00a0\u00a0\u00a0Ketentuan Pasal 95 ayat (2) huruf c dan ayat (3) Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Adapun temuan gagasan baru berdasarkan rumusan makna yang dihasilkan adalah \u00a0rekonstruksi regulasi yang memengaruhi budaya hukum pembayaran pajak daerah berbasis nilai keadilan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Eduglobal.id Mahasiswa Program Doktor Ilmu Hukum (PDIH)\u00a0Unissula\u00a0Jefferdian SH MH mengikuti ujian terbuka <a class=\"read-more\" href=\"https:\/\/eduglobal.id\/index.php\/2023\/05\/17\/teliti-regulasi-pajak-daerah-jefferdian-raih-gelar-doktor-di-pdih-unissula\/\" title=\"Teliti Regulasi Pajak Daerah Jefferdian Raih Gelar Doktor di PDIH Unissula\" itemprop=\"url\"><\/a><\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"kia_subtitle":"","footnotes":""},"categories":[13,9],"tags":[],"newstopic":[],"class_list":{"0":"post-1118","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-berita","8":"category-kampus"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - 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