Tesis ini membahas mengenai ketentuan tanggung jawab renteng yang ada dalam sistem perpajakan Indonesia khususnya Pajak Pertambahan Nilai. Penerapan sistem Pajak Pertambahan Nilai merupakan pajak konsumsi yang berbasis pada penjualan.
Salah satu karakter PPN yaitu sebagai pajak tidak langsung berarti menempatkan kedudukan pemikul beban pajak berada pada kedudukan pembeli sebagai pihak yang memanfaatkan atau mengkonsumsi barang atau jasa dan penanggung jawab pembayaran pajak ke kas negara berada pada kedudukan penjual sebagai pihak yang memungut pembayaran PPN dari pembeli. Namun dengan diberlakukannya ketentuan tanggung jawab renteng maka memungkinkan untuk pembeli selain sebagai pihak pemikul beban pajak akan tetapi juga sebagai pihak penanggung jawab pembayaran. Hal ini terlihat tidak sesuai dengan karakter PPN yang dianut.
Kegunaan penelitian ini memberikan gambaran mengenai keberadaan ketentuan tanggung jawab renteng dalam peraturan Pajak Pertambahan Nilai sehingga dalam penerapannya dapat menjamin kepastian hukum.
Hasil dari penelitian ini adalah pengusaha kena pajak diharapkan menyadari dan mengetahui hak dan kewajiban dalam melaksanakan pemenuhan kewajibannya dan fiskus selaku administrator pajak dapat melaksanakan tugasnya sesuai dengan peraturan perundang-undangan yang berlaku sehingga dalam penerapan ketentuan tanggung jawab renteng yang dilaksanakan oleh fiskus tidak salah sasaran sehingga menjamin kepastian hukum.
This study discusses about joint and several liability provisions that have been included in the Indonesia Tax Law, especially in Value Added Tax. Application of Value Added Tax system is a consumption tax based on sales. One of the VAT characters is an indirect tax means placing the position tax burden bearers is a buyer who uses or consumes the goods or services and the position responsible of the payment of taxes to the state treasury is a seller that charge VAT payment from the buyer. However, with the implementation of the joint and several liability provisions allow for the buyer than as a bearer of the tax burden but also as the party responsible for payment taxes to the state treasury. This can be seen not in accordance with the character of VAT which adopted.
The usefulness of this study will provide an overview of the existence of joint and several liability provisions in the regulations of Value Added Tax so that the application can ensure legal certainty.
The result of this study are improving of taxable person awareness and knowledge in fulfillment their rights and obligations and the tax authorities as tax administrators which can perform their duties in accordance with the laws and regulations in application of the joint and several liability provisions are implemented by the tax authorities not misplaced in order to ensure legal certainty.
Kata kunci : model pencegahan risiko bunuh diri; remaja awal; risiko bunuh diri; gabungan terapi keperawatan jiwa ......Indonesia's suicide rate is still considerably lower than other nations, suicide prevention and promotion programs should be conducted commencing from adolescence. The study purpose was to examine the effectivity of the suicide prevention model in early adolescents. The first study used a descriptive qualitative research design to explore understanding regarding adolescent suicide behavior. Twenty-six participants were reqruited. The second study was the development of a model. A quasi-experimental research design with a control group was used to assess the effectiveness of the suicide prevention strategy in early adolescent. 155 early adolescents and 155 adolescent parents that were randomly selected from DKI Jakarta. The study's findings theme, internal risk factors, external risk factors, religious beliefs, support system necessitates, early adolescent suicide risk, signs and symptoms as primary responses to stressors that caused suicide risk, and strategies for reducing early adolescent suicide risk. The final result is a suicide risk reduction program model for early adolescence that integrates suicide prevention education with therapeutic group therapy, thought stopping therapy, and cognitive therapy. 29 percent of early adolescents reported having suicidal thoughts. The model is effective in reducing the risk of suicidal thoughts and improving adolescents' capabilities to reduce the risk of suicide.
Keywords: combination mental health nursing therapy; early adolescence; suicide risk; suicide risk prevention system model