Penyuluhan Hukum dan Pendampingan tentang Pendaftaran Izin Usaha Mikro Kecil (IUMK) di Kota Semarang melalui Sistem Online Single Submission (OSS) berdasarkan Peraturan Pemerintah Nomor 24 Tahun 2018 ini, berangkat dari hasil penelitian yang menunjukkan bahwa problematika pelaksanaan pendaftaran legalitas usaha UMKM melalui Sistem OSS di Kota Semarang, terutama karena kurangnya sosialisasi dan edukasi kepada pelaku UMKM. Pelaksanaan pengabdian masyarakat dalam bentuk penyuluhan hukum dan pendampingan kepada sejumlah 35 pelaku UMKM di Kecamatan Semarang Selatan. Tingkat antusiasme peserta cukup tinggi dimana peserta banyak mengajukan pertanyaan seputar legalitas usaha dan berminat untuk mengurus legalitas usahanya. Ada salah satu peserta yang membagikan pengalamannya mengurus legalitas usahanya dan manfaat yang telah dirasakan dalam meningkatkan pertumbuhan usaha. Pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran hukum pelaku UMKM untuk mengurus legalitas usahanya. Metode peningkatan kesadaran hukum dengan memberikan penyuluhan dan pendampingan. Adapun materi sosialisai meliputi UU No. 20 Tahun 2008 tentang UMKM dan Perda No. 13 Tahun 2013 tentang Pemberdayaan UMKM; Peraturan Pemerintah Nomor 24 Tahun 2018 tentang Pelayanan Perizinan Berusaha Terintegrasi Secara Elektronik/Online Single Submission (OSS). Pelaku Usaha Mikro, Kecil, dan Menengah sebagai salah satu pelaku pembangunan ekonomi di daerah perlu diberdayakan melalui pengembangan sumber daya manusia, dukungan permodalan, produksi dan produktifitas, perlindungan usaha, pengembangan kemitraan, jaringan usaha dan pemasaran serta legalitas usahanya melalui Online Single Submission (OSS). Hasil penyuluhan dan pendampingan menunjukkan peningkatan pemahaman dan kesadaran hukum UMKM untuk mengurus legalitas usahanya.�Kata Kunci: Izin Usaha; Pendaftaran; Penyuluhan Hukum; Sistem OSSAbstractLegal Counseling and Assistance on the Registration of UMKM Business Legality in Semarang through the Online Single Submission System (OSS) based on PP Number 24 of 2018 departs from the results of research showing that the problematic implementation of the registration of the legality of MSME businesses through the OSS System in Semarang City, mainly due to lack dissemination and education to SMEs. Implementation of community service in the form of legal counseling and assistance to a number of 35 SMEs in the South Semarang District. The level of enthusiasm of the participants was quite high where participants asked many questions about the legality of the business and were interested in taking care of the legality of the business. There was one participant who shared his experience taking care of the legality of his business and the benefits that have been felt in promoting business growth. This community service aims to increase the legal awareness of SMEs to take care of the legality of their business. Methods of increasing legal awareness by providing counseling and assistance. The socialization material includes Law No. 20 of 2008 concerning UMKM and Perda No. 13 of 2013 concerning Empowerment of MSMEs; Government Regulation Number 24 of 2018 concerning Online Single Submission (OSS) Licensing Services. Micro, Small and Medium Enterprises as one of the economic development actors in the regions needs to be empowered through human resource development, capital support, production and productivity, business protection, partnership development, business and marketing networks and business legality through Online Single Submission (OSS). The results of counseling and mentoring showed an increase in understanding and legal awareness of MSMEs to take care of the legality of their business.Keywords: Business Legality; Legal Education; OSS System; Registration

Micro, Small and Medium Enterprises (MSMEs) are economic sectors that have significant role in the national economy. Based on data from the Central Statistics Agency (BPS) in 2017, the contribution of MSMEs reached 61.4% of the total Gross Domestic Product (GDP). MSMEs also absorb employment of almost 97% of the total national workforce, with the number of MSMEs reaching 60 million units. However, when compared with the contribution of MSMEs to tax revenues, there is a missmatch where the contribution of MSMEs to tax revenues is very small, which is approximately 1% of total tax revenues. The imbalance in the contribution of MSMEs is an indication that the level of compliance of MSMEs in fulfilling their tax obligations is very low. Data in this research will be obtained by field observation, interview and questionnaire. The legal policy of imposing MSME's Income Tax is expected to justify taxation policies, while considering the applicable variables in making a good tax policy, through harmonizing aspects of tax collection justice with efforts to encourage voluntary compliance and MSME growth. Through the right tax policy, it is expected to optimize government revenues from the tax sector and encourage the growth of MSMEs.The results of this study indicate that (1) the tax rate for MSMEs of 1% of turnover is quite burden some for MSME players. In addition to the large tax rate, their lack of understanding of tax obligations and the limitations of their human resources to take care of taxation are also obstacles for them to comply with tax payment obligations. (2) MSMEs actors appreciate the new tax rate for MSMEs as much as 0.5% of turnover contained in PP No. 23 of 2018. They hope that the socialization of MSME taxation can be obtained immediately so as to support them to comply with tax obligations.

The purpose of this paper is to review the regulation of the legality of micro, small, and medium enterprises (MSMEs) through the Online Single Submission System (OSS) to increase competitiveness, as well as to analyze barriers and solutions. The research method used an empirical juridical approach, the collected data were analyzed by descriptive analysis. The results showed that the problematic implementation of the regulation of MSME business legality registration through the OSS System was mainly due to the lack of socialization and education to MSME entrepreneurs regarding the obligation to register permits through OSS. This affects the compliance of MSMEs in processing their business permits. The solutions that need to be done include increasing the socialization of Integrated Electronic Business Licensing Services/Online Single Submission. MSME players need to be empowered through human resource development, capital support, production and productivity, business protection, partnership development, business networks and marketing as well as business legality, especially registration of business licenses through the Integrated Electronic Business Licensing Service.

Fairness in taxation policy AbstrakKeadilan dalam sistem pemungutan pajak dapat dilihat dari: pertama, keseimbangan hubungan antara fiskus dan wajib pajak; kedua, pemerataan alokasi beban pajak terhadap segenap lapisan masyarakat berdasarkan kemampuannya. Sistem pemungutan pajak penghasilan (PPh) badan belum mencerminkan rasa keadilan karena penerapan sistem tarif tunggal menimbulkan ketidakadilan beban pajak korporasi, dan wewenang (otoritas) fiskus masih terlalu luas. Maka diperlukan rekonstruksi politik hukum pajak penghasilan badan berbasis keadilan berdasarkan Pancasila, melalui penataan dan penguatan aspek filosofi, substansi dan struktur hukum pajak. Hukum pajak yang progresif dengan menggunakan paradigma baru diharapkan akan menampilkan sosok perpajakan yang lebih adil dan humanis, sehingga dapat mendorong munculnya kepatuhan sukarela dari wajib pajak yang diikuti dengan transparansi dan tanggung jawab negara untuk mewujudkan kesejahteraan rakyat.Kata Kunci: Rekonstruksi, Pajak Penghasilan, Keadilan PendahuluanHubungan antara korporasi, pajak dan negara menarik untuk dikaji melalui optik pajak penghasilan badan, karena merupakan salah satu cara di mana negara secara langsung campur tangan dalam urusan perusahaan. Ketika pajak perusahaan pertama kali diadopsi, "sebenarnya" terdapat pandangan dominan bahwa pajak terutama digunakan sebagai alat mengatur manajemen perusahaan dalam kaitannya dengan stakeholders lainnya serta negara.

The research titled "The Role of Official Official Deed Officer (PPAT) in Collection of Land and Building Ownership Rights (BPHTB) Online on Land and Building Transaction in BPKAD Kota Magelang" to know how far the role of PPAT in PHTB collection and what obstacles and its solution in BPHTB collection on line in Magelang city.This research uses empirical juridical approach, in collecting data more emphasized on source of primary material, in the form of law and regulation, studying law norms and law science sera theory added by interview to the parties related to the problem in carefully.Based on the method, the research produces principally (1) the Land Actor (PPAT) as the Government Regulation Number 37 Year 1998 concerning PPAT Office Regulation and its implementation is stipulated in Regulation of the Minister of Agrarian Affairs / Head of National Land Agency Number 4 Year 1998 on Implementation of Government Regulation Number 3 In 1998, a general official as intended in Article 1868 of the Civil Code has the responsibility as a partner of the government in carrying out the BPHTB levy which in the Tax Payment of Land and Building Acquisition Rights (BPHTB) is regulated in Local Regulation of Magelang City No. 9 of 2010 on Customs Acquisition of Land and Building Rights (2) The obstacles that arise in the execution of Collection of Land Acquisition Rights of Land and Building (BPHTB) Online in Magelang city and what efforts are made to overcome obstacles is the tax value proposed by the taxpayer Not in accordance with INT (Land Value Index) y Which has been determined by BPKAD the solution regarding it is conducted survey of land and building location by BPHT object building by BPKAD, or taxpayer to clarify the value of BPHTB, if not found the solution to that matter then BPKAD use regulation of Mayor Magelang Regulation Number 7 of 2017 on Local Tax Service And Payment System On LineKeywords: BPHTB, On Line, PPAT