scholarly journals The Impact of the Motor Vehicle Tax Grace on the Increase of the West Java Province’s Locally Generated Revenue

2019 ◽  
Vol 06 (01) ◽  
pp. 168-189
Author(s):  
Ghani Hartanto ◽  
Dewi Sugiharti

Tax award is expected to be able to trigger the West Java people to pay motor vehicle tax. However, there is still an increase in the number of non-re-registered vehicles. Therefore, the regulation of the tax award needs to be reviewed. This study aims to find a solution so that the award can increase the West Java Province’s Locally Generated Revenue and optimize the collection of Motor Vehicle Tax. This study employed a judicial-normative approach that prioritizes library research and the data implementation in practice. It is a descriptive study. It mainly consists of a library research phase, which is the collection of secondary data in the form of primary and secondary legal materials. In addition, to obtain primary data as support, the data is analyzed qualitatively and juridically. The study concludes that the tax award of motorized vehicle tax is correlated directly with the increase of locally generated revenue of the West Java Province. Nevertheless, the award does not substantially affect legal awareness and compliance. In fact, the program does not contribute towards the realization of motor vehicle tax. The main obstacles often felt by the regional income agency in collecting motorized vehicle tax is the low level of awareness and knowledge of the people on taxes. The effort to increase locally generated revenue from the motor vehicle tax sector is represented by programs that indirectly affect legal compliance.

2020 ◽  
Vol 12 (1) ◽  
pp. 33-42
Author(s):  
Dhaifina Fitriani

Sharia economic problems are problems that are still new and not well known in the legal world. The competence of the Religious Courts in sharia economic matters is mentioned in Law Number 21 of 2008 concerning Sharia Banking which provides competence to the Religious Courts in handling sharia economic matters (disputes). The authority of the Religious Courts in Law No. 3/2006 confirms that "the Religious Courts are one of the perpetrators of judicial authority for the people who seek justice in the Muslim religion regarding certain cases." Religious Courts should have practically had competence in handling sharia economic matters. However, in reality, the justification of the competence of the Religious Courts in resolving sharia economic matters is still being debated. This paper uses analysis studies (analysis studies) by collecting primary data and secondary data from library research (library research) and using a juridical normative approach in analyzing data.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Saharisyah Syafarini ◽  
M Fachri Adnan

This study aims to see the extent to which the impact of the development of oyster beach tourism objects on the economy of the Tapakis village community carried out by the tourism and sports office of Padang Pariaman district and to find out what are the obstacles that occur when developing oyster beach tourism. This research is based on the existence of problems in the tourism object of the Tapakis oyster beach such as development that has not been maximized and tourist facilities that are not well managed. This research uses qualitative research using descriptive methods. The informants in this study in this study, namely the Tourism Development Sector, the Promotion and Creative Economy Sector, the Wali Nagari Tapakis, the Tourism Awareness Group and Community Figures.The data of this research are primary data and secondary data. Data collection techniques are carried out by means of interviews and documentation studies, as well as testing the validity of the data by using triangulation techniques and using reference materials. The data analysis technique in this study was carried out by summarizing the records that were found in the field and assisted by data collection tools such as cellphone recorders with informants while in the field, after which a conclusion was obtained. The results of this study indicate that the impact of the development of oyster beach tourism objects on the economy the community of Tapakis village, Padang Pariaman district. The youth tourism and sports office as well as Pokdarwis members have carried out promotions such as placing advertisements, billboards, magazines, newspapers, browsers, Facebook and Instagram. Currently, the facilities at Oyster Beach are adequate, but these facilities have not been well managed at this time and from an environmental perspective it is still not clean enough. the level of visits to tourist objects has started to increase now compared to previous years as well as the economic income of the people around oyster beach tourism has started to improve as well today. 


2021 ◽  
Vol 2 (4) ◽  
pp. 246-254
Author(s):  
Dwikora Harjo

This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.


2020 ◽  
Vol 6 (2) ◽  
pp. 156
Author(s):  
Adhi Putra Satria

This study aims to analyze the impact of industrialization in Indonesia on environmental quality. The method used in this study was an empirical juridical method. This study employed both primary data obtained from field research and secondary data taken from library research. The results found that industrialization has a significant impact on the deterioration in the quality of environment as current technological developments are focused on efforts to exploit nature by emphasizing human domination on environment. This can be proven by various kinds of environmental damage and degradation in Indonesia caused by industrial activities. In brief, environmental problems caused by industrialization include air pollution, water quality and availability, and land quantity and quality. Hence, it is necessary to create new breakthroughs that can overcome environmental problems in this industrial period. One of the ways that can be applied is by realizing environmental-based industrial activities. Yet, this effort is still facing various obstacles, especially in terms of the lack of knowledge and human resources owned by business actors in implementing an environmental-based industry.Keywords : Industrialization, Environmental-based Industry, Environmental Damage.�Perlindungan Kualitas Lingkungan Hidup di Masa Industrialisasi untuk Mewujudkan Industrialisasi Berwawasan LingkunganAbstrak : Tujuan penelitian ini untuk menganalisis serta mengkaji bagaimana pengaruh dari adanya industrialisasi di Indonesia terhadap kualitas lingkungan hidup. Metode penelitian yang digunakan adalah yuridis empiris, dimana data yang dipakai dalam penulisan artikel ini bersumber dari data primer yaitu data yang diambil langsung dari lapangan dan data sekunder yaitu data yang diambil dari studi kepustakaan. Hasil penelitian menemukan bahwa industrialisasi pada masa sekarang memiliki dampak yang signifikan terhadap penurunan kualitas lingkungan hidup, pengembangan teknologi saat ini telah difokuskan pada upaya untuk mengekspolritasi alam sekaligus mempertegas dominasi manusia terhadap lingkungan. Hal tersebut dapat dibuktikan dengan berbagai macam kerusakan dan penurunan kualitas lingkungan hidup di Indonesia yang diakibatkan oleh aktifitas kegiatan industri. Simpulan, bahwa permasalahan lingkungan yang diakibatkan oleh karena faktor industrialisasi, yaitu berupa permasalahan lingkungan dibidang udara, ketersediaan air hingga kuantitas dan kualitas tanah. Sehingga perlu adanya terobosan-terobosan baru yang dapat mengatasi permasalahan lingkungan dimasa industri ini, langkah-langkah yang dapat dipakai yaitu dengan mewacanakan kegiatan industri yang ramah lingkungan, namun wacana tersebut masih mengalami berbagai kendala, terutama dalam segi minimnya pengetahuan dan sumber daya yang dimiliki oleh para pelaku usaha dalam melaksanakan sebuah industri yang berwawasan ramah lingkungan.Kata Kunci : Industrialisasi, Industri Ramah Lingkungan, Kerusakan Lingkungan.


Author(s):  
Leda Almuqsith ◽  
Kartiansyah Kartiansyah

This study aims to determine the impact of the existence of palm oil plantations on the socio-economic conditions of the people in Kamipang District, Katingan District. The type of data used in this study is secondary data obtained from BPS, Sub-District Offices, village/district, and the private sector and primary data obtained directly from different respondents in Kamipang Subdistrict to determine the number of samples used by purposive sampling technique or sampling. intentionally that is equal to 20% of the total population or as many as 30 respondents. The results of the study show that the management of oil palm plantations has an impact on social conditions that are very influential, namely after the existence of the oil palm plantation company PT Arjuna Utama Sawit. The impact is such as access to education in Kamipang Subdistrict, new economic activities such as lodging, restaurants, crossing services, and salons. After the existence of a coconut plantation company, PT. Arjuna Utama Sawit, those who were previously less prosperous are now more prosperous. They arrived at zero economic conditions, the impact of the existence of a sick coconut plantation company, PT. Arjuna Utama Sawit for economic conditions greatly affects that is after the existence of oil palm plantation companies PT. Arjuna Utama Sawit compared to the existence of a plantation company PT. Arjuna Utama Sawit.


2018 ◽  
Vol 5 (2) ◽  
pp. 262
Author(s):  
Julius Simon ◽  
Made Sukana

Selection of research is motivated by the increased interest of tourists will kind of attraction travel in Bali. In this kind of travel these attraction are extreme types of tourist activity in Pulau Serangan is, Swim with Sharks. Of course, by choosing the type of extreme travel to swim with the sharks, the great possibility of the risk of accidents caused. Hence the importance of this research study releated to health and safetyof employees and tourist who do this activity in Pulau Serangan. The data used in this research is qualitative data, while the data source in the form of primary data and secondary data. Data was collected through observation, interviews, and library research. And assisted with the descriptive data analysis techniques. In applying the safety and health at tourism activities swim with sharks, this report uses occupational safety and health procedures that apply to employees and tourist who do that tourism activity. Besides, the factors triggering the accident, or the result of the impact and the prevention and mitigation to be part of the discussion of this report. The results showed that the application of occupational safety and health on travel activity swim with sharks being the foremost, so most have applied, only need the addition of some other procedure for the safety of travelers.   Keywords: Attraction Tourism, Swim With Shark, Occupational health and safety


2021 ◽  
Vol 7 (3) ◽  
pp. 531
Author(s):  
Yuliana Krismonni ◽  
Putra Pratama Saputra

ABSTRAKPembangunan merupakan suatu proses yang mengarah pada perubahan dalam kehidupan masyarakatnya, baik dari kehidupan sosial, ekonomi, politik dan lain sebagainya menuju arah yang lebih baik lagi. Pada dasarnya dalam suatu pembangunan ditujukan bagi masyarakatnya. Disisi lain hal ini juga bisa berimplikasi atau berdampak bagi kehidupan masyarakatnya. Pembangunan yang tidak berorientasi pada masyarakatnya tentunya akan memberikan dampak yang negatif pula kepada masyarakatnya, dan sebaliknya pembangunan yang berorientasikan kepada masyarakatnya tentu akan memberikan dampak yang positif pula tidak hanya bagi masyarakatnya, juga bagi pihak yang terlibat dalam proses pembangunan tersebut.Adapun tujuan penelitian ini adalah untuk melihat bagaimana dampak yang ditimbulkan dari adanya pembangunan objek wisata ini bagi kehidupan sosial-ekonomi masyarakatnya, dan melihat apakah dengan adanya objek wisata ini dapat mensejahterahkan hidup masyarakatnya. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan data primer yang diperoleh dari wawancara dengan informan, dan data sekunder berupa beberapa jurnal, literatur review, dan bebetapa penelitian terdahulu, penelitian ini dilakukan di Desa Mekar Jaya Kecamatan Manggar Kabupaten Belitung Timur. Hasil dari penelitian ini yakni adanya pembangunan unit usaha waterboom ini pada kenyataannya belum terlalu memberikan dampak yang cukup signifikan bagi kehidupan sosial ekonomi masyarakatnya. Hal tersebut dapat terlihat karena dari segi pembangunan yang dilakukan belum terlaksana sepenuhnya, karena terkendala dalam beberapa hal. Sehingga hal ini menghambat dalam proses pembangunan yang ada.  ABSTRACTDevelopment is a process that leads to changes in the life of the people, from social, economic, political and other life towards a better direction. Basically, in a development aimed at the community. On the other hand, this can also have implications or impacts on the life of the community. Development that is not oriented towards the community will certainly have a negative impact on the community, and on the other hand, development that is oriented towards the community will certainly have a positive impact not only on the community, but also for those involved in the development process.The purpose of this research is to see how the impact of the development of this tourist attraction for the socio-economic life of the people, and to see whether the existence of this tourist attraction can make the lives of the people prosperous. This study uses a qualitative descriptive approach, with primary data obtained from interviews with informants, and secondary data in the form of several journals, literature reviews, and some previous research. The result of this research is that the development of the waterboom business unit has not had a significant impact on the socio-economic life of the community. This can be seen because from a development perspective it has not been fully implemented, due to constraints in several ways. So that this hinders the existing development process.


2021 ◽  
Vol 17 (1) ◽  
pp. 57
Author(s):  
Ricky Rexi Langoy ◽  
Martha Mareyke Sendow ◽  
Olly Esry Harryani Laoh

South Tumani village is a village located in The District Maesaan South Minahasa Regency, the majority of the people work as farmers. South Tumani village has a limited production forest area of 500 hectares (Ha). Based on observations made by researchers showed that people's behavior in the utilization of forest resources that are not controlled can trigger forest destruction. The purpose of this research is to find out the perception of farmers' perception of forests in The Village of South Tumani Maesaan District. For three months from August to October 2020, the data types used were primary data and secondary data obtained from interviews using questionnaires. Sampling method is done purposive sampling (determined intentionally).In accordance with the results of research on farmers' perception of forests in South Tumani Village. (1) Farmers in South Tumani Village know about the existence of forests in the eastern part of Tumani village and the types of crops in the forest. (2) Farmers know that forest resources are useful and have utilized forest resources. (3) Farmers know about the impact of forest damage and how to protect forests. (4) People are hesitant about the rules of forest protection. 


2016 ◽  
Vol 4 (1) ◽  
pp. 25 ◽  
Author(s):  
Chandra Kala Magar ◽  
Bimal Kumar Kar

The tea plantations of Assam, which constitute the country’s 53.97 per cent tea area, 49 per cent tea worker population, and 52.04 per cent tea production, occupy an important place in the economy, culture and polity of the state. The onset of tea plantations during British colonial rule has not only changed the landscape of the upper Brahmaputra valley through green tea bushes being nourished by tea tribes from east-central India, but also evolved a distinct tea culture. Although formation of small tea growers has added a new dimension to the growth of tea industry of Assam in recent times, the culture that emerged due to the long continued interaction of British planters, tea worker tribes and indigenous Assamese is well reflected in the language, way of life, work culture, food habits and many other socio-cultural practices in most of the large tea estates in the state. In fact, the impact of tea culture is so penetrative that it has been able to bring about development in the form of tea festival, tea tourism, tea folk songs and dances, etc. in the state. An attempt is made in this paper to explore the role of tea plantation and the people associated with it to the socio-cultural transformation of Assam based on both secondary data and primary data through field study. The primary data have been collected from selected tea estates, tea garden worker colonies, tea-tribe villages and urban dwellers.


2020 ◽  
Vol 1 (3) ◽  
pp. 330-349
Author(s):  
Sayyid Tashdyq ◽  
Muhammad Syahrir ◽  
Abdil Munzir

Among the bad habits that are often witnessed during the implementation of the Hajj and Umrah are smoking, the smoke is very disturbing comfort of the people around, especially done in the area of ​​al-Haram, masyarilharam even in ‘arafah. Though the Prophet Sallallaahu ‘Alaihi wa Sallam has given good news in the form of Paradise for those who hajj mabrur. Therefore, it is necessary to study the impact of smoking on the Hajj or Umrah. This research uses library research method by collecting references relating to the object of study, heuristic approach through personal experience, normative approach in breaking down the law of ihram in the Hajj and Umrah, and the methodology is descriptive analysis. The results of this study stated that smoking is haram, so that it includes violations in berihram which can have an impact on reducing the culprit's reward, and it is feared not to reach a hajj that is mabrur, or umrah that maqbulah on the side of Allah Subhanahu wa Ta'ala. Although it does not affect the validity of worship as long as the harmony and its requirements are met. For this reason, it is desirable for active smokers to abandon this bad habit, especially when carrying out the Hajj and Umrah, as well as the mentors to always remind their congregants not to commit these violations. We recommend reprimanding and advising them when found violating these directives to stop in order to get the virtue of this noble worship with the permission of Allah Subhanahu wa Ta'ala.


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