https://journal.yp3a.org/index.php/jocore/issue/feed Journal of Constitution Review 2024-01-23T03:40:15+00:00 Open Journal Systems <table style="height: 50px; vertical-align: middle; border-bottom: 3px solid #ffffff; background-color: #ffd300; width: 100%; border: 0px solid black; box-shadow: 1px 1px 5px 2px;" border="1" width="100%" rules="none"> <tbody> <tr> <td width="150" height="100"><img src="https://journal.yp3a.org/public/site/images/albertsiahaan/cover-jocore.jpg" alt="" width="1519" height="2149" /></td> <td> <table class="data" border="0" width="100%" rules="none"> <tbody> <tr valign="center"> <td width="30%"><strong>Journal Title</strong></td> <td>:</td> <td width="70%">JOCORE</td> </tr> <tr valign="center"> <td width="30%"><strong>Subjects</strong></td> <td>:</td> <td width="70%">Journal of Constitution Review</td> </tr> <tr valign="center"> <td width="30%"> </td> <td>:</td> <td width="70%">Indonesia and English</td> </tr> <tr valign="center"> <td width="30%"><strong>ISSN</strong></td> <td>:</td> <td width="70%">2961-7421 (Electronic Media)</td> </tr> <tr valign="center"> <td width="30%"><strong>Frequency</strong></td> <td>:</td> <td width="70%">2 issues per year (April and October)</td> </tr> <tr valign="center"> <td width="30%"><strong>DOI</strong></td> <td>:</td> <td width="70%"><a href="https://doi.org/10.54259/satesi"><span style="color: #000000;">doi.org/10.54259/j</span></a>ocore</td> </tr> <tr valign="center"> <td width="30%"><strong>Editor-in-chief</strong></td> <td>:</td> <td width="70%">Dr. Stella, SH., M.Kn</td> </tr> <tr valign="center"> <td width="30%"><strong>Email</strong></td> <td>:</td> <td width="70%">jurnal.jocore@gmail.com</td> </tr> <tr valign="center"> <td width="30%"><strong>Publisher</strong></td> <td>:</td> <td width="70%">Yayasan Pendidikan Penelitian Pengabdian Algero</td> </tr> <tr valign="center"> <td width="30%"><strong>Citation Analysis</strong></td> <td>:</td> <td width="70%"><a href="https://scholar.google.com/citations?user=knTH0tIAAAAJ&amp;hl=id" target="_blank" rel="noopener"><span style="color: #000000;">Google Scholar</span></a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <p align="justify"><strong>JOCORE (Journal of Constitution Review)</strong> is an open access peer-reviewed journal at the Yayasan Pendidikan Penelitian Pengabdian Algero. All papers published in this journal are under double-blind peer review. Published twice a year (April and October). This journal examines the norms currently in force on the basis of basic norms and their comparison with norms from other countries to be applied in Indonesia.</p> <p align="justify">Manuscript submissions should be between 5,000-8000 words. The peer-review process and publication decisions will typically be completed within 60 days of receipt of the submission. Please see our Instructions for Authors for information on submitting manuscripts. If you need further information or assistance, please visit our Support Center.</p> https://journal.yp3a.org/index.php/jocore/article/view/2355 Penerapan Hukum Pasar Modal Sebagai Sarana Investasi Tidak Langsung Bagi Masyarakat Dalam Pembangunan Nasional 2024-01-05T20:01:36+00:00 Ucandi Simanjuntak ucandi.simanjuntak@gmail.com <p><em>Capital Markets are activities related to Public Offerings and Securities trading, Public Companies related to the Securities they issue, as well as institutions and professions related to Securities. The Capital Market has a strategic role as a source of financing for the business world, including medium and small businesses for business development, while on the other hand, the Capital Market is also a vehicle for investment for the community, including small and medium investors. Capital Market activities must be based on a legal basis to create an economy for the welfare of society as stated in Article 33 paragraph (4) of the 1945 Constitution, that "The national economy is organized based on economic democracy with the principles of togetherness, efficiency, justice, sustainability, environmental friendliness, independence, and while maintaining the balance of progress and unity of the national economy." Problems in the Capital Market sector are like icebergs that have become phenomena and are difficult to solve. In Article 6 letter b of Law Number 21 of 2011 concerning OJK, it is stated that "OJK carries out the task of regulating and supervising financial services activities in the Jo Capital Market sector. Article 8 letter i states that "to carry out regulatory duties as intended in Article 6, OJK has the authority to establish regulations regarding procedures for imposing sanctions in accordance with the provisions of laws and regulations in the financial services sector.</em></p> 2023-10-28T00:00:00+00:00 Copyright (c) 2024 Journal of Constitution Review https://journal.yp3a.org/index.php/jocore/article/view/2292 Tinjauan Hukum Administrasi Negara Terhadap Pembayaran Pajak 2023-12-24T08:08:55+00:00 Andy Winardi andywinardijurnal2@gmail.com <p><em>This abstract presents a legal review of state administrative aspects regarding tax payments. It focuses on analyzing the legal aspects that govern tax procedures and obligations. The discussion encompasses an understanding of administrative norms influencing the implementation of tax payments by taxpayers. The exploration includes the legal principles guiding the application of taxes in the context of state administration. The implications of regulations and legal provisions on taxpayer compliance are the main focus, aiming to provide comprehensive insights into the impact and interconnection between state administrative law and tax payments in the Indonesian legal context.</em></p> 2023-10-28T00:00:00+00:00 Copyright (c) 2024 Journal of Constitution Review https://journal.yp3a.org/index.php/jocore/article/view/2092 Aspek Keadilan Terhadap Pengenaan Pajak Restoran Antara Warung yang Masih Kecil dengan Restoran di Kota Binjai 2023-10-23T14:03:04+00:00 Yuji seulgiator@gmail.com <p>This thesis research is motivated by the Application of Restaurant Tax in the city of Binjai based on Regulation of Binjai Mayor Number 30 of 2011 concerning instructions for implementation of Binjai city regional number 3 of 2011 concerning regional taxes which obliges restaurant owners as taxpayers to pay restaurant tax of 10% (ten percent). However, this obligation then becomes a separate burden for small scale restaurant business or small shop if there is no exception for the small shop business because the small shop entrepreneur considers that the imposition of the tax is burdensome, this then creates injustice if the application of the restaurant tax imposed on small shop and restaurants is equated.</p> <p>The legal research method used in this research used in this research is normative juridical research which is research conducted or aimed only at written regulations with the nature of analytical descriptive research which is a method that functions to describe or give an overview of the object under study through data or samples and make general conclusions. Sources of data used in this study are primary and secondary data and analysis of qualitative data which is an observation of phenomena obtained from the data in the dorm of descriptions, verbal information stated by sources in writing or orally.</p> <p>The result of this study is the implementation of the Mayor of Binjai regulation Number 30 of 2011 concerning Guidelines for the Implementation of Regional Regulations of the city of Binjai Number 3 of 2011 concerning Regional Taxes in the city of Binjai on restaurant taxed by applying a restaurant tax of 10% (ten percent) which is calculated based on income or stipulation and can be paid both monthly and daily and imposition of restaurant tax of 10% (ten percent) both to small stalls and restaurants regardless of the scale of the business of the restaurant or stall is a form of injustice due to the imposition of restaurant tax of 10% (ten percent) considered a burden for small shop business owners.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2024 Journal of Constitution Review https://journal.yp3a.org/index.php/jocore/article/view/2091 Implementasi Pajak Restoran Ditinjau dari Peraturan Walikota Binjai Nomor 30 Tahun 2011 Tentang Petunjuk Pelaksanaan Peraturan Daerah Kota Binjai Nomor 3 Tahun 2011 Tentang Pajak Daerah di Kota Binjai. 2023-10-23T13:59:12+00:00 Yuji seulgiator@gmail.com <p>This thesis research is motivated by the Application of Restaurant Tax in the city of Binjai based on Regulation of Binjai Mayor Number 30 of 2011 concerning instructions for implementation of binjai city regional number 3 of 2011 concerning regional taxes which obliges restaurant owners as taxpayers to pay restaurant tax of 10% (ten percent). However, this obligation then becomes a separate burden for smallscale restaurant business or small shop if there is no exception for the small shop business because the small shop entrepreneur considers that the imposition of the tax is burdensome, this then creates injustice if the application of the restaurant tax imposed on small shop and restaurants is equated.</p> <p>The legal research method used in this research used in this research is normative juridical research which is research conducted or aimed only at written regulations with the nature of analytical descriptive research which is a method that functions to describe or give an overview of the object under study through data or samples and make general conclusions. Sources of data used in this study are primary and secondary data and analysis of qualitative data which is an observation of phenomena obtained from the data in the dorm of descriptions, verbal information stated by sources in writing or orally.</p> <p>The result of this study is the implementation of the Mayor of Binjai regulation Number 30 of 2011 concerning Guidelines for the Implementation of Regional Regulations of the city of Binjai Number 3 of 2011 cocnerning Regional Taxes in the city of Binjai on restaurant taxed by applying a restaurant tax of 10% (ten percent) which is calculated based on income or stipulation and can be paid both monthly and daily and imposition of restaurant tax of 10% (ten percent) both to small stalls and restaurants regardless of the scale of the business of the restaurant or stall is a form of injustice due to the imposition of restaurant tax of 10% (ten percent) considered a burden for small shop business owners.</p> 2023-10-28T00:00:00+00:00 Copyright (c) 2024 Journal of Constitution Review https://journal.yp3a.org/index.php/jocore/article/view/2325 Pemberlakuan Tax Amnesty Di Indonesia 2023-12-30T05:35:41+00:00 Shannon Gandrova Jazil9318@gmail.com <p><em>Taxes are a compulsive contribution to a country. In both liberal and authoritarian countries, taxes are vital and essential. Taxes have been an important subject in the field of political economy throughout history, but they also often have a domino effect that is burdensome for payers. In British history, colonists in America refused to pay taxes imposed by a Parliament in which they had no say. Hence the slogan "No taxes without representation" was born. Another example is the French Revolution of 1789, where the main factor was the unfair distribution of the tax burden. Today, the value of personal taxes is increasing in most developed countries, and more and more attention is focused on VAT and payroll taxes. Income taxes (individual and corporate), payroll taxes, general sales taxes, and property taxes generate the largest revenues in the modern tax system. Taxes are one of the dominant sources of income for the APBN. In the 2016 APBN policy, the government set a state revenue target of IDR 1,822.5 trillion and 75% of it, namely IDR 1,546.7 trillion, came from taxes (www.kemenkeu.go.id). However, recent national economic growth has tended to slow down, which has had an impact on decreasing tax revenues and domestic liquidity stocks needed to increase Indonesia's economic growth. On the other hand, the amount of Indonesian capital and assets stored abroad should be useful for increasing domestic investment to encourage national economic growth. Indonesian capital and assets are transferred to countries with lower tax rates or even tax free. Weak compliance is often caused by several factors, namely weak administration, weak legal system and law enforcement, or inadequate tax policy (a tax system that is too complicated, regressive taxes, tax rates that are too high. Tax Amnesty was implemented as a result of fundamental weaknesses in legal framework, management and administrative operations.</em></p> 2023-10-28T00:00:00+00:00 Copyright (c) 2024 Journal of Constitution Review