Arifin, Muhammad Ya'rif
Substantive Justice, Publication Unit, Faculty of Law, Universitas Muslim Indonesia

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Responsibility Parking Service Business to The Protection Of Consumer Of The Parking Services in Makassar Buana, Andika Prawira; Aswari, Aan; Said, Muh Fachri; Arifin, Muhammad Ya'rif
Susbtantive Justice International Journal of Law Vol 1 No 1 (2018): March, Substantive Justice International Journal of Law
Publisher : Substantive Justice, Publication Unit, Faculty of Law, Universitas Muslim Indonesia

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Abstract

The development of dynamic human behavior will lead to more complex contractual relationships. A contractual relationship that occurs must necessarily be accompanied by certainty and legal protection for each party. Existing regulations should serve as guidelines for contractual relationships. Parking business practitioners and parking service users must understand and know the rights and obligations of each. The form of liability which must be fulfilled by each party shall be adhered to in order to create a good contractual relationship and the fulfillment of rights and obligations based on the prevailing laws and regulations. This research is research with qualitative type with the socio-juridical approach. This study responded the ineffectiveness of the accountability of parking service business actors (PD Parkir Makassar Raya) to the consumer protection of parking service users because there is still a standard clause on the parking ticket. Makassar City Local Government needs to provide direct supervision on policies issued by PD Parkir Makassar Raya and revise the Local Regulation on Parking Management in order to be relevant to the provisions of the higher Legislation (UUPK). Parking service users are also required to increase legal awareness to know what rights and obligations of service users and parking service business actors.
Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects Putra, Aditya Halim; Aswari, Aan; Arifin, Muhammad Ya'rif; Rina, Rina
Susbtantive Justice International Journal of Law Vol 1 No 2 (2018): July, Substantive Justice International Journal of Law
Publisher : Substantive Justice, Publication Unit, Faculty of Law, Universitas Muslim Indonesia

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Abstract

In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.