Authors:

Ayu Surya Desita Anggraheni, I Ketut Sudiarta

Abstract:

“Tujuan dari penulisan artikel ini yakni guna mengetahui dan mengkaji kebijakan pemerintah dalam penanganan pandemi Covid-19 dibidang kepabeanan dan perpajakan dalam dimensi hukum administrasi negara yang ditinjau pada Undang-Undang Nomor 2 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Covid-19. Untuk itu, metode yang dipergunakan ialah metode penelitian hukum normatif yang bertujuan melihat kajian dalam penerapan kaidah maupun norma hukum positif dengan pendekatan perundang-undangan maupun pendekatan konseptual. Menggunakan teknik analisis kualitatif dengan metode pengumpulan bahan hukum primer serta bahan hukum sekunder. Hasil studi ini menunjukan bahwa Pemerintah memberlakukan beberapa kebijakan sehubungan untuk peningkatan kapasitas produksi sehingga dapat menjaga keseimbangan pendapatan dan pengeluaran fiskal pemerintah. Kebijakan pemerintah ini erat kaitannya dengan hukum administrasi yang menekankan pejabat atau badan tata usaha negara menyelenggarakan suatu tindakan dan atau keputusan tata usaha negara untuk melegitimasi suatu tindakan pemerintahan tertentu. Kata Kunci: Hukum Administrasi Negara, Kebijakan, Pajak. ABSTRACT The purpose of writing this article is to find out and review government policies in handling the Covid-19 pandemic in the customs and taxation sector in the dimensions of state administrative law as reviewed in Law Number 2 Year 2020 concering State Financial Policy and Financial System Stability for Handling the Covid-19 Pandemic. For this reason, the method used is the normative legal research method which aims to look at studies in the application of positive legal norms and norms with a statutory approach as well as a conceptual approach. Using qualitative analysis techniques with methods of collecting primary and secondary legal materials. The results of this study indicate that the Government implemented several policies in relation to increasing production capacity so as to maintain a balance of government fiscal revenues and expenditures. This government policy is closely related to administrative law which emphasizes state administrative officials or agencies to carry out an act and or state administrative decisions to legitimize certain government actions. Key Words: Administratve Law, Government, Tax”

Keywords

Hukum Administrasi Negara, Kebijakan, Pajak. ABSTRACT The purpose of writing this article is to find out and review government policies in handling the Covid-19 pandemic in the customs and taxation sector in the dimensions of state administrative law as reviewed in Law Number 2 Year 2020 concering State Financial Policy and Financial System Stability for Handling the Covid-19 Pandemic. For this reason, the method used is the normative legal research method which aims to look at studies in the application of positive legal norms and norms with a statutory approach as well as a conceptual approach. Using qualitative analysis techniques with methods of collecting primary and secondary legal materials. The results of this study indicate that the Government implemented several policies in relation to increasing production capacity so as to maintain a balance of government fiscal revenues and expenditures. This government policy is closely related to administrative law which emphasizes state administrative officials or agencies to carry out an act and or state administrative decisions to legitimize certain government actions. Key Words: Administratve Law, Government, Tax

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/kerthawicara/full-70044

Published

2021-04-27

How To Cite

DESITA ANGGRAHENI, Ayu Surya; SUDIARTA, I Ketut. Kebijakan Pemerintah dalam Penanganan Pendemi Covid-19 Dibidang Kepabeanan dan Perpajakan : Dimensi Hukum Administrasi.Kertha Wicara : Journal Ilmu Hukum, [S.l.], v. 10, n. 6, p. 430-454, apr. 2021. ISSN 2303-0550. Available at: https://jurnal.harianregional.com/kerthawicara/id-70044. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/KW.2021.v10.i06.p06.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 10 No 6 (2021)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License