scholarly journals Implementasi Pembayaran Pajak Kendaraan Bermotor di Kabupaten Karangasem

2021 ◽  
Vol 2 (3) ◽  
pp. 513-519
Author(s):  
Lukman Hakimi ◽  
Ida Ayu Putu Widiati ◽  
Luh Putu Suryani

The main component of implementing regional autonomy is the activity of exploring more of the potential that exists in the region, especially taxes. The Revenue Service Unit (UPT) of Karangasem Regency is required to strive for achieving targets and increasing income in a sustainable manner to support the increase in Regional Original Income. The purposes of this study are to analyze the implementation of motor vehicle tax collection at SAMSAT Karangasem district and the supporting and inhibitor factors in the implementation of motor vehicle tax payments at Samsat Karangasem district. The research method used is an empirical legal research method with a statutory, a conceptual and a sociological approach. The technique of collecting legal materials is done by field observation through interviews. The sources of legal materials used are primary legal materials and secondary legal materials. Data analysis in this study used a qualitative descriptive analysis method. The results of the study indicate that the Bali Provincial Retribution in Karangasem Regency starts from the registration, determination and payment stage based on the Bali Provincial Regulation No. 1 of 2011 concerning Regional Regulations (PERDA) on Regional Taxes. Supporting factors, namely adequate human resources, administrative processes with a computerized system, the existence of mobile SAMSAT. Inhibiting Factors in the Implementation of Motor Vehicle Tax Payments at SAMSAT Karangasem Regency, namely the lack of awareness of taxpayers, incomplete taxpayer data, transfer of motorized vehicles without being renamed, owners changing places of residence.

Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness


Author(s):  
Laili Nurwakhidah ◽  
Mateus Rudi Supsiadji

This study is about the influence of the environments toward Jean LaBarge's in Sitka. The novel analyzed with qualitative descriptive research method and sociological approach. The analysis shows that character of Jean LaBarge gets influences from nature and other characters in his development. Jean is influenced by the great swamp and Alaska which makes him brave, independent, and ambitious. In addition, there is some social environment influencing him. His father, Captain Hutchins, Peter Hovey, Rob J. Walker, and Princess Helena Gagarin. Jean's characteristics were formed by both nature and social environment.


2018 ◽  
Vol 2 (1) ◽  
pp. 19
Author(s):  
I Ketut Alit Widiarsa ◽  
Ni Nyoman Perni ◽  
I Made Arsa Wiguna

<p><em>Bukit Buluh temple is one of the kawitan of the homeland / Tutuan people who are in the village of Adat Gunaksa Dawan District Klungkung Regency. Pura Center citizens Tutuan Bukit Buluh has an inscription which until now still stored and awake its existence in Pura Bukit Buluh.</em><em> </em><em>Issues to be discussed include: (1) The contents of the Inscription Ki Mantri Tutuan. (2) The Value of Hindu Religious Education In Prayer Ki Mantri Tutuan. (3) The Function of Inscription Ki Mantri Tutuan. This study aims to determine: (1) the contents of the Inscription Ki Mantri Tutuan. (2) The value of Hindu Religious Education contained in the Inscription Ki Mantri Tutuan. (3). Function of Inscription Ki Mantri Tutuan.</em><em> </em><em>Theories used to analyze problems are: Value theory, hermeneutical theory and structural functional theory. Subject of this research is Inscription Ki Mantri Tutuan. Methods of data collection are interviews, observations, literature studies and documentation. Data that has been collected is analyzed by qualitative descriptive analysis research method.</em></p><p><em>The results showed: (1) The content of Prasati Ki Mantri Tutuan is telling about the birth of  Ki Mantri Tutuan in the kingdom of Keling Kediri Java until becoming the king of Bali Ida Dalem Tegal Besung and established pasraman in the reed hill which is now known as pura hill reed. (2) The value of Hindu Religious Education contained in the inscription Ki Mantri Tutuan namely: Education Yadnya (a). Manusa Yadnya (b). Pitra Yadnya (c) Punarbhawa (d) Master Chess (e). Satya Wecana. (3). Function Inscription Ki Mantri Tutuan namely: (a) Religious Functions. (b) Socio function.l (c) Historical Functions. (d) Cultural preservation function.</em></p>


2019 ◽  
Vol 15 (1) ◽  
pp. 95
Author(s):  
Suprapto Suprapto ◽  
San Afri Awang ◽  
Ahmad Maryudi ◽  
Wahyu Wardhana

Forest resources can be utilized through various activities in the land-based sector, including forestry, plantations, and mining. The implications of the issuance of various permits are indicated to cause changes in the area of forest and land cover. This paper aims to analyze and explain the implications of the various land-based sector licenses that have been issued by the local government and the central government on the condition of forest areas in Riau Province. The research method was carried out with qualitative descriptive analysis, through interviews, spatial analysis, and review and tracking documents. The results of the study showed that during the period 1986-2017 there had been a change in the area of forest area and land cover. The biggest changes in forest areas occur due to the conversion of forest areas into plantations, while the largest land cover changes in successive classes are land cover for plantations (Pk), forest plantations (Ht) and mining (Pn). Some of the recommendations that we propose are the temporary dismissal of licenses in the Riau forest area, the rearrangement of all licenses related to forest areas, increasing integrity and willingness of all parties in Riau and the central government in sustainable forest management.


2019 ◽  
Vol 6 (2) ◽  
pp. 217
Author(s):  
I Gusti Ayu Widyarini ◽  
I Nyoman Sunarta

tourism facilities then the interest of visitors to travel will increase. Angseri nature hot water is located in Tabanan District, while in the field of existing tourism facilities are considered good enough, although there are still some facilities that have not received attention from the manager such as waiting queue and park for children. This type of research is qualilative and quantitative research, the research method used in this research method of interview, observation, and documentation, the techniques of determining informants used are snowball procedures, and data analysis using qualitative descriptive analysis. The results obtained in this study is that tourism facilities available in the field can be good enough, although there are still some facilities that have not met the standards, when the development of tourism facilities conducted by the Angseri hot water tourism management proved to have a good influence on the increasing number of visitors who each month increased Keywords: Development Impact, Tourism Facility, Number of Visitors


2019 ◽  
Vol 5 (1) ◽  
pp. 7
Author(s):  
Siti Sarah

The 21st century is a period of rapid development of information and communication technology. Therefore, various life skills and living values are needed to balance them. One of the living values that is really needed is the synergistic work that can be grown through local potential physics-based learning. This study aims to determine whether there is an increase in student synergistic work through local potential physics-based learning. The research method that will be used is a quasi experiment. The instruments were observation sheets and questionnaires. Data analysis used quantitative and qualitative descriptive analysis. The results showed that there was an increase in synergistic work of students who conducted physics learning based on local potential of 0.52381 with the medium category


2019 ◽  
Vol 8 (2) ◽  
pp. 13
Author(s):  
Ellyta Ellyta ◽  
Mulyati Mulyati ◽  
Hery Medianto Kurniawan ◽  
Ekawati Ekawati

The use of agricultural tools and machinery has become a primary needs of farmers in processing and increasing their farming production, this activity encourages the emergence of agricultural tools and machinery service unit (UPJA) that has an intention in assistaining farmers in achieving time and energy efficiency and also in order to overcome scarcity of farmer resources in processing their farming. However, the delayed development of UPJA in several regions has encouraged this research in order to analyze farmers' responses to the use of agricultural tools and machinery service unit. Research method: This study was conducted at the Bukit Raya UPJA Village Pak Leheng Toho District from January - March 2018. This research used the descriptive analysis data, which was displayed in table form with several categories that have been determined based on aspects of knowledge, attitude, and skills. Response measurements were carried out using a Likert scale (scoring) with a score of 1-5. The results of the all of the farmer showed that the response analysis from the aspects of knowledge, attitude, and skills of UPJA Bukit Raya amounted to 3.48 in the good category, which means that farmers generally gave a good respond to the existence of the UPJA Bukit Raya Village, in Pak Leheng Village, Toho District.Keywords: Agricultural Machinery, Farmer Energy Efficiency, Likert Scale


2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Musliamin Musliamin

AbstractThis study discusses "The Effect of Communication in Organizations for Smooth Work in the Bone Regency Manpower Office". The purpose of this study is to obtain an objective picture of the effect of communication to improve the performance of employees of the Bone District Manpower Office. This research uses the field research method which is the method used by researching the object under study by interview, observation and, documentation. The source of the data in this research is the employees of the Bone Regency Manpower Office. Data collected from the results of the study were analyzed using qualitative descriptive analysis techniques. The results showed that 1). The conditions of the implementation of organizational communication in supporting the smooth implementation of the tasks within the Bone District Manpower Office, 2). The effectiveness of the communication carried out, and what factors underlie its implementation. 3). The relationship between the implementation of communication with the smooth completion of organizational tasks.Keywords: Communication, Organization, Work Smoothness, Employment


Author(s):  
Tyas Yuniawati Suroto ◽  
I Made Sarjana

This study aims to analyze the validity of the Motor Vehicle Owner's Book sale and purchase agreement on the Facebook application in relation to the principle of freedom of contract and to analyze the legal consequences of the Motor Vehicle Owner's Book sale and purchase agreement on the Facebook application which is expected to be a benchmark for how it should be regulated regarding selling and buy this Motor Vehicle Owner's Book in the future. This study uses a normative legal research method with a statutory approach and a conceptual approach. The legal materials used are sources of primary legal materials, sources of secondary legal materials and sources of tertiary legal materials. The technique of collecting legal materials used is an argumentative technique and descriptive analysis technique. The results of the research show that the sale and purchase agreement for a Motor Vehicle Owner's Book without a vehicle is a valid agreement as long as the agreement meets the legal requirements of an agreement set out in Article 1320 of the Civil Code. The legal consequence of this agreement is that it can be canceled if it does not meet the subjective requirements and is null and void if the objective conditions are not met. In the BPKB sale and purchase agreement without a vehicle, it is clear that if the objective conditions are not met, then the agreement is null and void or the existence of the agreement is deemed not to exist from the start. Studi ini bertujuan ini untuk menganalisis keabsahan perjanjian jual beli Buku Pemilik Kendaraan Bermotor pada aplikasi Facebook dikaitkan dengan asas kebebasan berkontrak serta menganalisis akibat hukum dari adanya perjanjian jual beli Buku Pemilik Kendaraan Bermotor pada aplikasi Facebook yang diharapkan akan menjadi tolak ukur mengenai bagaimana seharusnya diatur mengenai jual beli Buku Pemilik Kendaraan Bermotor ini di masa mendatang. Studi ini menggunakan metode penelitian hukum normatif dengan pendekatan   perundang-undangan  dan    pendekatan  konsep. Bahan  hukum  yang digunakan  adalah  sumber  bahan  hukum  primer,  sumber  bahan hukum   sekunder   dan   sumber   bahan   hukum tersier. Teknik pengumpulan bahan hukum yang digunakan adalah  teknik argumentative serta teknik analisis deskriptif.  Hasil dari penelitian menunjukan bahwa perjanjian jual beli Buku Pemilik Kendaraan Bermotor tanpa disertai kendaraan merupakan perjanjian yang sah sepanjang perjanjian tersebut memenuhi syarat sahnya sebuah perjanjian yang tertuang di dalam Pasal 1320 Kitab Undang-Undang Hukum Perdata. Akibat hukum dari adanya perjanjian ini yaitu dapat dibatalkan apabila tidak memenuhi syarat subyektif dan batal demi hukum apabila syarat obyektifnya tidak terpenuhi. Dalam perjanjian jual beli BPKB tanpa kendaraan sudah jelas apabila syarat obyektifnya tidak terpenuhi maka perjanjian tersebut batal demi hukum atau keberadaan perjanjian tersebut sejak awal dianggap tidak ada.


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