scholarly journals MODEL PEMIDANAAN YANG IDEAL BAGI KORBAN PENGGUNA NARKOBA DI INDONESIA

2012 ◽  
Vol 1 (3) ◽  
Author(s):  
Parasian Simanungkalit
Keyword(s):  
Focus Group ◽  
Drug Users ◽  
Legal Theory ◽  
Group Discussion ◽  
Secondary Data ◽  
Group Discussions ◽  
Interactive Analysis ◽  
Normative Models ◽  
Turn Over ◽  
Depth Interviews

<p align="center"><strong><em>A</em></strong><strong><em>b</em></strong><strong><em>s</em></strong><strong><em>t</em></strong><strong><em>r</em></strong><strong><em>a</em></strong><strong><em>c</em></strong><strong><em>t</em></strong></p><p><em>T</em><em>he purpose of this research is to determine the ideal model of punishment for the victims of drug users in Indonesia as a guide law enforcement in dealing with drug abuse crimes. This research is doctrinal and non-doctrinal legal.  The research data used primary and secondary data. Secondary data consists of primary, secondary and tertiary legal materials.. Data collecting technique include observation, in-depth interviews, focus group discussions, distributing questionnaires, and literature. Technique of data analysis used the method of qualitative analysis and normative models of interactive analysis. The results of the research indicate that the implementation of imprisonment for the victims of drug users under the Act of Narcotics which are classified into criminal, contrary to the legal theory of victimology. Model of punishment that is expected for the victims of drug users is extrajudicial process, means all victims of drug users reported themselves to be rehabilitated. While those who do not report, the police and/ or BNN arrest, immediately deliver and turn over to rehabilitation.</em></p><p><strong><em>Keywords</em></strong><em>: victims of drug users, model of punishment, rehabilitation</em>.</p><p align="center"><strong>A</strong><strong>b</strong><strong>s</strong><strong>t</strong><strong>ra</strong><strong>k</strong></p><p>Penelitian ini bertujuan untuk menentukan model pemidanaan yang ideal bagi korban pengguna narkoba di Indonesia  sebagai pedoman aparat penegak hukum dalam menangani kejahatan penyalahgunaan narkoba. Penelitian ini merupakan penelitian hukum  doktrinal dan nondoktrinal. Data yang digunakan berupa data primer dan data sekunder. Data sekunder terdiri atas  bahan hukum primer, sekunder dan tertier. Teknik pengumpulan data  meliputi observasi, wawancara mendalam, <em>focus group discussion</em>, penyebaran kuesioner, dan studi pustaka. Teknik analisis data menggunakan metode analisis normatif kualitatif dan model analisis interaktif. Hasil penelitian menunjukkan bahwa penerapan hukuman pidana penjara bagi korban pengguna narkoba menurut Undang-Undang Narkotika yang  diklasifikasi sebagai pelaku tindak pidana bertentangan dengan teori hukum tentang viktimologi. Model pemidanaan yang ideal bagi korban pengguna narkoba adalah proses di luar proses hukum yaitu semua korban pengguna narkoba melaporkan diri untuk direhabilitasi. Sementara bagi yang tidak melaporkan diri, polisi dan/atau Badan Narkotika Nasional (BNN) melakukan penangkapan, langsung diantar dan diserahkan ke tempat rehabilitasi</p>Kata kunci: korban pengguna narkoba, model pemidanaan, rehabilitasi.

scholarly journals ANALISIS KEBERADAAN PASAR MODERN DI DAERAH DESTINASI WISATA (Studi di Kabupaten Pangandaran, Jawa Barat)

AdBispreneur ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 43
Author(s):  
Bambang Hermanto ◽  
Suryanto ◽  
Ratna Meisa Dai
Keyword(s):  
Focus Group ◽  
Small Businesses ◽  
Group Discussion ◽  
Secondary Data ◽  
Primary Data ◽  
Exploratory Research ◽  
Group Discussions ◽  
Tourism Potential ◽  
The Impact ◽  
Depth Interviews

This study aims to analyze the existence of modern markets in terms of geographical, demographic, spatial planning, tourism potential, and rules of its founding. This study uses a qualitative approach to the type of exploratory research. This research was conducted in the tourist area of Pangandaran Regency, West Java Province, Indonesia. Primary data sources were obtained from observations, in-depth interviews, and focus group discussions, while secondary data were obtained from scientific articles and other related documents. The results showed that in Pangandaran Regency, the number of modern markets in operation included: Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, and Srikaton respectively 2%. When viewed from the geographical, demographic, spatial and regional planning, tourism potential, and the rules for establishing a modern market, the existence of a modern market is still needed with a few notes. First, the location distribution has not been evenly distributed to all tourist distillation areas. Second, there are some rules that are violated both in the rules of the establishment and operating hours. The impact of these problems will affect micro and small businesses And services to tourist visitors. Penelitian ini bertujuan untuk menganalisis keberadaan pasar modern ditinjau dari aspek  geografis, demografis, rencana tata ruang, potensi wisata, dan aturan pendirianya. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian eksploratif. Penelitian ini dilaksanakan di daerah wisata Kabupaten Pangandaran, Provinsi Jawa Barat, Indonesia. Sumber data primer diperoleh dari observasi, wawancara mendalam dan focus group discussion, sedangkan data sekunder diperoleh dari artikel ilmiah dan dokumen terkait lainnya.  Hasil penelitian menunjukkan bahwa di Kabupaten Pangandaran jumlah pasar modern yang beroperasi, antara lain : Indomaret 58%, Alfamart 34%, Yomart 4%, Kuckmart, dan Srikaton masing-masing 2%. Apabila ditinjau dari aspek geografis, demografis, rencana tata ruang dan wilayah, potensi wisata, serta aturan pendirian pasar modern, maka keberadaan pasar modern masih dibutuhkan dengan beberapa catatan. Pertama, distribusi lokasi belum merata ke seluruh wilayah distinasi wisata. Kedua, ada beberapa peraturan yang dilanggar baik dalam aturan pendirian maupun jam operasional.  Dampak dari masalah tersebut berakibat kepada para pelaku usaha mikro dan kecil dan pelayanan kepada pengunjung wisata.

scholarly journals The role of the medical committee in hospital clinical governance in Jambi province

2018 ◽  
Vol 9 (2) ◽  
pp. 100-106
Author(s):  
Dumilah Ayuningtyas
Keyword(s):  
Focus Group ◽  
Medical Profession ◽  
Group Discussion ◽  
Clinical Governance ◽  
Group Discussions ◽  
Safety Standards ◽  
Professional Quality ◽  
Admission Requirements ◽  
Depth Interviews

Latar Belakang: Tata kelola klinis bertujuan untuk memastikan bahwa layanan kesehatan berjalan sesuai dengan standar keamanan yang tinggi dan kualitas berkelanjutan. Komite Medis bertanggung jawab untuk pelaksanaan tata kelola klinis yang baik di rumah sakit. Penelitian ini bertujuan untuk mengetahui peran Komite Medik dalam tata kelola klinis rumah sakit di era Jaminan Kesehatan Nasional (JKN) pada RS Umum Daerah (RSUD) di Provinsi Jambi. Metode: Desain penelitian bersifat kualitatif. Pengumpulan data dari Agustus hingga Desember 2016 di tiga RSUD kelas C di Provinsi Jambi dan mencakup 23 informan yang diambil melalui wawancara mendalam dan Focus Group Discussion. Hasil: Hasil penelitian menunjukkan bahwa Komite Medik belum berperan optimal dalam proses kredensialing, pemeliharaan mutu profesi dan penjagaan disiplin/etika profesi. Tugas dan fungsi kredensialing di beberapa rumah sakit belum berjalan sebagaimana mestinya (karena digunakan untuk persyaratan penerimaan dokter baru, tetapi tidak untuk menyaring kompetensi dokter), terkesan formalitas, serta sulit dilakukan karena belum memiliki Mitra Bestari. Kebijakan Jaminan Kesehatan Nasional memberi pengaruh baik terhadap peran komite medik dalam tata kelola klinis RS, karena terdapat beberapa regulasi atau peraturan pelaksana tentang JKN yang terintegrasi dengan peran komite medik, khususnya pada aspek kendali mutu kendali biaya. Kesimpulan: Dapat disimpulkan Komite Medik secara umum belum berperan optimal dalam tata kelola klinis pada RSUD Kelas C di Provinsi Jambi. Oleh karena itu, rumah sakit perlu meningkatkan kompetensi, etika dan disiplin profesi medik, serta penyempurnaan regulasi terpadu terkait  tata kelola klinis di rumah sakit. Kata kunci: komite medik, tata kelola klinis, RS, Jaminan Kesehatan Nasional. Abstract Background: Clinical governance aims to ensure that health services run according to high safety standards and ongoing quality. The medical committee is responsible for the implementation of good clinical governance of the hospital. This study aims to analyze the role of the medical committee in the clinical governance of hospitals in the era of National Health Insurance (JKN). Methods: The research design is qualitative. Data collection spans from August to December 2016 in three hospitals in Jambi Province and includes 23 informants who were observed throughout in-depth interviews and focus group discussions. Results: The results show that the medical committee has not played an optimal role in the process of credentialing, maintaining professional quality, and guarding the discipline/professional ethics of the hospital. The duties and functions of credentials in some hospitals are not working properly (because used to apply to new doctor admission requirements, but not as to screen the competence of doctors), seem excessively formal and difficult to implement because they do not have Mitra Bestari yet. JKN policy has a good influence on the role of the medical committee in the clinical governance of the hospital, as there are several regulations that are integrated with the role of the medical committee, especially in the areas of quality control and cost control. Conclusion: It can be concluded that the medical committee in general has not played an optimal role in the clinical governance of hospitals in Jambi Province. Therefore, it is necessary to improve the competence, ethics, and discipline of the medical profession in addition to integrating regulations related to clinical governance in hospitals.  Keywords : Medical committee, clinical governance

PERANAN BADAN USAHA MILIK DESA (BUMDES) PADA KESEJAHTERAAN MASYARAKAT PEDESAAN STUDI PADA BUMDES DI GUNUNG KIDUL, YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 28 (2) ◽  
pp. 155 ◽  
Author(s):  
Maria Rosa Ratna Sri Anggraeni
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Group Discussion ◽  
Group Discussions ◽  
Community Based ◽  
Community Based Research ◽  
Social Fields ◽  
The Impact ◽  
The Village ◽  
Depth Interviews

This research aims to explore the impact of the presence of village-owned enterprises(BUMD) on the welfare of the community. This research uses Community Based Researchin which the research was conducted in several stages, namely: in-depth interviews withparticipants who become the key actors in BUMDes, group discussions based on interestgroups that exist in the village, and Focus Group Discussion which the discussions wereconducted by various interested parties. It is conducted to confirm the findings in theprevious stage. The results of this study indicate that the existence of BUMDes do not bringa change in the economic and social fields. BUMDes existence do not bring significantbenefits to improving the welfare of citizens directly. The problems that arise related toBUMDes is people’s access to the water and to jobs in BUMDes.Keywords : Community Based Research, Village, Village-owned enterprises.

scholarly journals Dakwah Bil Hal: Empowering Muslim Economy in Garut

2020 ◽  
Vol 14 (1) ◽  
pp. 125-144
Author(s):  
Ace Toyib Bahtiar ◽  
Bahri Ghazali ◽  
Yunan Yusuf Nasution ◽  
Shonhaji Shonhaji ◽  
Fitri Yanti
Keyword(s):  
Focus Group ◽  
Human Resources ◽  
Group Discussion ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Uses And Gratification ◽  
Uses And Gratification Theory ◽  
The World ◽  
Depth Interviews

The problems that occur to Muslims in the world including Indonesia are somewhat complex. Muslims are still in a circle of poverty. At the same time there is a gap between the lives of elite, Muslim leaders and the fate of most Muslims. This research was conducted to find out how important the role of dakwah bil hal (preaching by action) compared to oral preaching by preachers, preachers in Indonesia. This study uses descriptive qualitative methods that collect data by observation, in-depth interviews and focus group discussions (FGD). From the research conducted, it was found that dakwah bil hal must be done in a balanced manner and in tandem with oral preaching, does not need to be dichotomized between the two. Both methods of da'wah must go hand in hand. Dakwah bil hal the case especially in the economic field increases the ability and independence of Muslims. Henceforth will increase the human resources of Muslims, away from backwardness. This has relevance to the theory of uses and gratification theory proposed by Elihu Katz, Jay G. Blumler and Michael Gurevitch. More serious and systematic efforts are needed by Muslim leaders, Muslim organizations in carrying out preaching activities. So that there is no gap between the lives of Muslim leaders, administrators of Islamic organizations and Muslims generallyPersoalan yang terjadi pada kaum muslim di dunia termasuk Indonesia terbilang komplek. Kaum muslim masih berada di dalam lingkaran kemiskinan. Pada saat yang sama ada jarak antara kehidupan elit, tokoh muslim dengan nasib sebagian besar kaum muslim. Penelitian ini dilakukan untuk mengetahui seberapa penting peran dakwah bil hal dibandingkan dengan dakwah bil lisan oleh para dai, pelaku dakwah di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif yang mengumpulkan data dengan observasi, wawancara mendalam dan focus group discussion (FGD). Dari penelitian yang dilakukan, ditemukan bahwa dakwah bil hal harus dilakukan secara seimbang dan beriringan dengan dakwah bil lisan, tidak perlu didikotomikan antara keduanya. Kedua metode dakwah tersebut harus seiring sejalan. Dakwah bil hal khususnya di bidang ekonomi meningkatkan kemampuan dan kemandirian kaum muslim. Untuk selanjutnya akan meningkatkan sumber daya manusia kaum muslim, menjauh dari ketertinggalan. Hal ini memiliki relevansi dengan teori penggunaan dan kepuasan (uses and gratification theory) yang dikemukakan oleh Elihu Katz, Jay G. Blumler dan Michael Gurevitch. Diperlukan upaya lebih serius dan sistematis yang dilakukan oleh tokoh muslim, organisasi muslim di dalam melakukan kegiatan dakwah bil hal. Sehingga tidak ada jurang (gap) antara kehidupan tokoh muslim, pengurus organisasi Islam dengan kaum muslim secara umum.

scholarly journals Nairobi Early Childcare in Slums (NECS) Study Protocol: a mixed-methods exploration of paid early childcare in Mukuru slum, Nairobi

2020 ◽  
Vol 4 (1) ◽  
pp. e000822
Author(s):  
Robert C Hughes ◽  
Patricia Kitsao-Wekulo ◽  
Sunil Bhopal ◽  
Elizabeth W Kimani-Murage ◽  
Zelee Hill ◽  
...  
Keyword(s):  
Mixed Methods ◽  
Focus Group ◽  
Early Years ◽  
Epidemiological Methods ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Early Childcare ◽  
Depth Interviews ◽  
Childcare Providers

IntroductionThe early years are critical. Early nurturing care can lay the foundation for human capital accumulation with lifelong benefits. Conversely, early adversity undermines brain development, learning and future earning.Slums are among the most challenging places to spend those early years and are difficult places to care for a child. Shifting family and work structures mean that paid, largely informal, childcare seems to be becoming the ‘new normal’ for many preschool children growing up in rapidly urbanising Africa. However, little is known about the quality of this childcare.AimsTo build a rigorous understanding what childcare strategies are used and why in a typical Nairobi slum, with a particular focus on provision and quality of paid childcare. Through this, to inform evaluation of quality and design and implementation of interventions with the potential to reach some of the most vulnerable children at the most critical time in the life course.Methods and analysisMixed methods will be employed. Qualitative research (in-depth interviews and focus group discussions) with parents/carers will explore need for and decision-making about childcare. A household survey (of 480 households) will estimate the use of different childcare strategies by parents/carers and associated parent/carer characteristics. Subsequently, childcare providers will be mapped and surveyed to document and assess quality of current paid childcare. Semistructured observations will augment self-reported quality with observable characteristics/practices. Finally, in-depth interviews and focus group discussions with childcare providers will explore their behaviours and motivations. Qualitative data will be analysed through thematic analysis and triangulation across methods. Quantitative and spatial data will be analysed through epidemiological methods (random effects regression modelling and spatial statistics).Ethics and disseminationEthical approval has been granted in the UK and Kenya. Findings will be disseminated through journal publications, community and government stakeholder workshops, policy briefs and social media content.

Kinship construction variability among Nigerian international migrants: The context of contemporary Diaspora

Human Affairs ◽  
2011 ◽  
Vol 21 (4) ◽  
Author(s):  
Olayinka Akanle ◽  
Olanrewau Olutayo
Keyword(s):  
Focus Group ◽  
Life Histories ◽  
First Century ◽  
Primary Data ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Kinship Networks ◽  
Methodological Triangulation ◽  
International Migrants ◽  
Depth Interviews

AbstractUnderstanding the selves, situations and actions of Africans can never be comprehended outside kinship. Local and foreign worldviews are first pigeonholed into culture and defined within kinship realities in Nigeria and Africa. There have been studies on kinship in Africa. However, the findings from such studies portrayed the immutability of African kinship. Thus, as an important contribution to the on-going engagement of kinship in the twenty-first century as an interface between the contemporary Diaspora, this article engaged kinship within international migration. This is a major behavioural and socio-economic force in Nigeria. Methodological triangulation was adopted as part of the research design and primary data were collected through in-depth interviews (IDIs), and life histories of international migrants were documented and focus group discussions (FGDs) were held with kin of returnees. The article found and concluded that while returnees continued to appreciate local kinship infrastructures, the infrastructures were liable to reconstruction primarily determined by dominant support situations in the traditional African kinship networks.

Enhancing graduates’ employability through polytechnic–industry collaboration

2021 ◽  
pp. 095042222110631
Author(s):  
Innocent Otache
Keyword(s):  
Focus Group ◽  
Group Discussion ◽  
Policy Framework ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
National Board ◽  
Job Requirements ◽  
Industry Collaboration ◽  
Regulatory Bodies ◽  
Practical Implications

The unemployability of many Nigerian graduates is somewhat attributable to the existing wide collaboration gap between Nigerian higher education institutions and industry. Against this backdrop, this study explores how Nigerian polytechnics and industry can collaborate to enhance graduates’ employability. Adopting a focus group discussion approach, three focus groups involving 20 people (eight polytechnic lecturers, six National Board for Technical Education officials and six industry executives) participated in the study. Content analysis of the focus group discussions revealed the need to involve industry experts in curriculum development and review to meet today’s job requirements in industry. The need to involve industry experts in teaching certain aspects of the curriculum was also highlighted. The findings further revealed the desirability of exposing students and lecturers to industrial work situations to equip them with workplace skills and experience. Additionally, the study found that a comprehensive collaboration policy framework, funding, commitment, mutual benefits and trust are required to achieve successful polytechnic–industry collaboration. This research demonstrates that effective collaboration between polytechnics and industry will help to improve the employability of graduates. The findings provide policy and practical implications for polytechnics, regulatory bodies, industry and government.

Islamic Discourses of Environmental Change on the Swahili Coast of Southern Tanzania

2021 ◽  
Vol 80 (1) ◽  
pp. 49-60
Author(s):  
Justin Raycraft
Keyword(s):  
Focus Group ◽  
Social Science ◽  
Environmental Change ◽  
Belief System ◽  
Social Suffering ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Swahili Coast ◽  
Making Sense ◽  
Depth Interviews

This paper addresses how Makonde Muslim villagers living on the Swahili coast of southern Tanzania conceptualize and discuss environmental change. Through narratives elicited during in-depth interviews and focus group discussions, I show that respondents associate various forms of environmental change—ecological, climatic, political, and socioeconomic—with God’s plan. Respondents had a sound grasp of the material workings of their lived realities and evoked religious causality to fill in the residual explanatory gaps and find meaning in events that were otherwise difficult to explain. Such narratives reveal both a culturally engrained belief system that colors people’s understandings of change and uncertainty and a discursive idiom for making sense of social suffering. On an applied note, I submit that social science approaches to studying environmental change must take into account political and economic contexts relative to local cosmologies, worldviews, and religious faiths, which may not disaggregate the environment into distinct representational categories.

scholarly journals PEMBERDAYAAN MASYARAKAT MELALUI PROGRAM PENDAMPINGAN DESA WISATA DI DESA BEJIJONG KABUPATEN MOJOKERTO

2020 ◽  
Vol 4 (2) ◽  
pp. 390
Author(s):  
M Nilzam Aly ◽  
Bambang Suharto ◽  
Sri Endah Nurhidayati ◽  
Nuruddin Nuruddin ◽  
Ria Triwastuti
Keyword(s):  
Focus Group ◽  
Rural Areas ◽  
Evaluation Method ◽  
Preparation Method ◽  
Group Discussion ◽  
Community Empowerment ◽  
Online Marketing ◽  
Group Discussions ◽  
Post Test ◽  
The Many

Ideally, community empowerment programs in rural areas should not be implemented once in a while. This is very important to maintain the aspect of sustainability and achieve the goals maximally. People in rural areas are the target of empowerment programs considering the many problems that exist there. Statistical data shows that the distribution of the majority of the national poor is in rural areas. One method of reducing poverty is through the development of tourist villages. The purpose of this community service program is to increase the understanding and skills of the community in Bejijong Tourism Village, especially in the field of homestay management and online marketing of citizen handicraft products. The stages in this empowerment program through three methods, namely preparation, implementation, and evaluation. The preparation method was carried out with focus group discussions with residents and field observations. The method of implementation is carried out by the methods of socialization, training and mentoring. Meanwhile, the evaluation method is carried out through discussions with partners. The results of this activity indicate that the understanding and competence of citizens has increased for the better. The results of this activity were measured using a questionnaire (pre-test and post-test) and calculated using a Likert scale.abstrakProgram pemberdayaan masyarakat di wilayah pedesaan idealnya dilaksanakan tidak dengan sekali waktu. Hal ini menjadi sangat penting untuk menjaga aspek keberlanjutan dan mencapai tujuan secara maksimal. Masyarakat di perdesaan menjadi sasaran program pemberdayaan mengingat banyak sekali permasalahan yang ada di sana. Data statistik menunjukkan sebaran penduduk miskin nasional mayoritas berada di wilayah perdesaan. Salah satu metode untuk mengurangi angka kemiskinan adalah melalui pengembangan desa wisata. Tujuan dari program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan masyarakat di Desa Wisata Bejijong khususnya dalam bidang pengelolaan homestay dan pemasaran daring produk kerajinan warga. Tahapan dalam program pemberdayaan ini melalui tiga metode yaitu persiapan, pelaksanaan, dan evaluasi.  Metode persiapan dilakukan dengan metode focus group discussion bersama  warga dan observasi lapangan. Metode pelaksanaan dilakukan dengan metode sosialisasi, pelatihan, dan pendampingan. Sedangkan metode evaluasi dilaksanakan dengan metode diskusi dengan mitra. Hasil kegiatan ini menunjukkan bahwa pemahaman dan kompetensi warga  mengalami peningkatan kea rah yang lebih baik. Hasil kegiatan ini diukur dilakukan dengan menggunakan kuesioner (pre tes dan pos tes) dan dihitung dengan skala likert.

scholarly journals Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan

2020 ◽  
Vol 22 (2) ◽  
pp. 215-240
Author(s):  
Haula Rosdiana ◽  
Maria R.U.D. Tambunan ◽  
Inayati Hifni
Keyword(s):  
Law Enforcement ◽  
Focus Group ◽  
Group Discussion ◽  
Successful Implementation ◽  
Group Discussions ◽  
Strategic Role ◽  
The Government ◽  
Taxation System

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.

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