scholarly journals IMPLIKASI IDEOLOGI GENDER DALAM HUKUM ADAT BALI (STUDI DI KOTA DENPASAR)

Author(s):  
Ni Nyoman Sukerti ◽  
I Gusti Ayu Agung Ariani ◽  
I Gusti Agung Ayu Ari Krisnawati

Customary law is the law of life and as a guideline to behave in social life. While the government through Presidential Decree No. 9 of 2000 on Gender Pengharusutaan in National Development. In connection with these two problem are; 1). What is the meaning of the gender ideology? and 2). How the ideological implications of the customary law of Bali? This study is a socio-legal, where field data as primary data. The results of the study addressed that there are two groups; The first group's view justify Balinese customary law is sound and reflects the uniqueness of Balinese society, women are not involved in decision-making in the family, a decision was taken on the deal man. In the field of inheritance girls are not taken into account. So the first group did not reflect the views of gender ideology, while the second group's view, gave the reason that customary law is difficult to change, to change requires public awareness, awig-awig has not set things up in accordance with the development of society and legislation can be made perarem. Most respondents have not gender responsive and only a small portion gender responsive and progressive-minded. Thus gender ideology customary law is not implicated in Bali. Factors that become barriers that the legal culture of the Balinese people, the patriarchal customary law is still strong binding Balinese life. The conclusion that the meaning of gender ideology implies equality of men and women and it is not affected by the customary law of Bali, because of the legal culture of society and customary law still strong binding. Hukum adat adalah hukum kehidupan dan sebagai pedoman untuk berperilaku dalam kehidupan sosial. Sedangkan pemerintah melalui Keputusan Presiden Nomor 9 Tahun 2000 tentang Kesehatan Jender dalam Pembangunan Nasional. Sehubungan dengan kedua masalah tersebut adalah; 1). Apa arti ideologi gender? Dan 2). Apa implikasi ideologis hukum adat Bali? Penelitian ini bersifat sosio-legal, dimana data lapangan sebagai data primer. Hasil penelitian menyebutkan bahwa ada dua kelompok; Pandangan kelompok pertama tentang membenarkan hukum adat Bali adalah suara dan mencerminkan keunikan Bali, wanita tidak terlibat dalam pengambilan keputusan di dalam keluarga, sebuah keputusan dibuat berdasarkan kesepakatan manusia. Di bidang warisan anak perempuan tidak diperhitungkan. Jadi kelompok pertama tidak mencerminkan pandangan ideologi gender, sedangkan pandangan kelompok kedua, dengan alasan bahwa hukum adat sulit untuk berubah, untuk berubah membutuhkan kesadaran masyarakat, awig awig tidak mengatur segala sesuatu sesuai dengan perkembangan masyarakat. Dan perundang-undangan bisa dibuat perarem. Sebagian besar responden belum responsif terhadap gender dan hanya sedikit yang responsif terhadap gender dan progresif. Dengan demikian ideologi gender hukum adat tidak dilibatkan di Bali. Faktor-faktor yang menghambat budaya hukum masyarakat Bali, hukum adat patriarkhi masih mengikat kehidupan masyarakat Bali yang kuat. Kesimpulan bahwa makna ideologi gender menyiratkan kesetaraan laki-laki dan perempuan dan tidak terpengaruh oleh hukum adat Bali, karena budaya hukum masyarakat dan hukum adat yang mengikat.

Author(s):  
Ni Nengah Budawati

This study aimed to know and understand about the legal culture of community on the phenomenon of different caste nyentana marriage. This research was empirical legal research legal research with behavioral approaches. The data source consisted of primary data sourced directly at the site of research and secondary data that included legislation, traditional laws, law books, magazines, dictionaries and newspapers. This study used qualitative data analysis which then produced descriptive data.Based on the national legal perspective, there are no differences in the position of husband and wife in different caste nyentana marriage. But in Balinese customary law, it resulted in the wife having a position that is more important than the husband in the family. As in the context of social life, especially in the capacity as krama in the sub-village, then the husband remains responsible for his obligations as krama muani while the wife still serves as krama luh. Related to the legal culture of indigenous people in Tabanan over different caste nyentana marriage, the fact that people are still of the view that marriage is an inter-caste marriage. Thus the legal culture of indigenous people in Tabanan tends to be static. This is motivated by many factors, one of which is either ignorance factor of traditional leaders or traditional krama of Decree of the Parliament No. 11 of 1951 which expressly has abolished inter-caste marriages that often lead to discrimination. Penelitian ini bertujuan untuk mengetahui dan memahami tentang budaya hukum masyarakat terhadap fenomena hukum perkawinan nyentana beda wangsa. Penelitian ini ialah penelitian hukum penelitian hukum empiris dengan pendekatan pendekatan prilaku (behavioral approach). Data primer bersumber langsung dari lokasi penelitian, sedangkan data sekunder berupa peraturan perundang-undangan, awig-awig­, literature hukum, majalah, kamus dan surat kabar. Pada penelitian ini data dianalisis secara kualitatif yang kemudian menghasilkan data deskriptif. Berdasarkan perspektif hukum secara nasional, tidak terdapat perbedaan kedudukan suami-isteri dalam perkawinan nyentana beda wangsa. Namun dalam Hukum adat Bali, justru mengakibatkan istri memiliki kedudukan yang lebih penting dibanding suami di dalam keluarga. Adapun dalam konteks kehidupan bermasyarakat, khususnya dalam kapasitas sebagai krama di banjar, maka si suami tetap bertanggung jawab pada kewajibannya sebagai krama muani sedangkan si istri tetap berkedudukan sebagai krama luh. Terkait dengan budaya hukum masyarakat hukum adat di Tabanan terhadap perkawinan nyentana beda wangsa, faktanya masyarakat tetap berpandangan bahwa perkawinan tersebut merupakan perkawinan antar kasta. Dengan demikian budaya hukum masyarakat hukum adat di Tabanan cenderung bersifat statis. Hal ini dilatarbelakangi oleh banyak faktor, salah satu diantaranya ialah faktor ketidaktahuan baik dari pemuka adat maupun krama adat tentang Keputusan DPRD  No. 11 Tahun 1951 yang secara tegas telah menghapus perkawinan antar kasta yang kerap menimbulkan diskriminasi.


Jurnal CMES ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 21
Author(s):  
Eva Farhah

Al-Mu'tazilah is a portrait of the Egyptian society which lived at some point in time. As described by Thaha Husain in order to show the disparity in the social life of people who need assistance and attention from the government or the authorities. Although the society lived in modern times at that time, not few other inhabitants still remained in underdeveloped education and social life. Through his work Al-Mu'tazilah, Thaha Husain highlights a range of social dimensions of society. This is the central issue to be addressed in this study. To reveal this social dimension, the sociology of literature theory is used, which focuses on the discussion of the sociology of both the author and the literary works. Primary data relevant to the topic were examined using a qualitative method in order to obtain an objective and scientific analysis. After all course, this study is of interest to the academic community in particular, and to other communities. The benefits are to mimic the social attitudes that can be enforced in today's life. In addition, people may refrain from doing things which might harm the social environment, such as isolating someone from another society.


2019 ◽  
Vol 11 (20) ◽  
pp. 5774 ◽  
Author(s):  
Karim ◽  
Karim ◽  
Islam ◽  
Muhammad-Sukki ◽  
Bani ◽  
...  

Bangladesh’s constant growth with an annual 6% plus Gross Domestic Product (GDP) for more than the last two decades and achievements in other socio-economic metrics in recent times is impressive and recognized by various global authoritative bodies. The extent of overwhelming economic ventures in the private sector coupled with the commitments of the government clearly demonstrates the transformation of the country from a primarily agro-based economy to one influenced by the manufacturing and service sectors. Bangladesh is fortunate to have fossil fuel reserves on a limited scale, though these are not enough to run the ongoing massive scale development activities, both in private and public sectors. Thus, the constant and uninterrupted supply of energy at an affordable price remains a serious concern for the successive governments. Therefore, this issue of supply of constant energy has turned to be an important part in the national development agenda. Besides, the country is one of the worst victim nations of the devastating effects of global warming and climate change. As Bangladesh is geographically located in a favorable place in the world map with the availability of plenty of renewable energy sources (RES), the policymakers started to take initiatives leading to exploiting these sources to meet the energy demand of the country. There are both prospects and administrative, legal, technological, socio-cultural and environmental challenges. To address these challenges, it requires comprehensive policy initiatives. A good number of technical and scientific research containing findings and recommendations are available. This paper, which is based on adopting a qualitative research methodology where the contents of secondary sources were analyzed, is an initial attempt to highlight the renewable energy developments in Bangladesh, and subsequently, to evaluate the relevant legal and policy initiatives in the light of international best practices. We advance several recommendations that the stakeholders can consider exploiting RES effectively to attain inclusive, equitable and sustainable development in Bangladesh. These include, inter alia: (1) Enhancing government participation to lead the development of renewable energy (RE); (2) ensuring localization of RE technology; (3) reducing the expenses of energy generation through RES and providing assistance in initial investments; (4) introducing comprehensive legal and regulatory policy for the development of RE industry in Bangladesh; and (5) conducting effective public awareness.


Author(s):  
Sulasi Rongiyati

As a result of creativity, the creative economy product is an intellectual property that needs to be recognized as an intellectual work that has economic value and gets legal protection. This study analyzes the regulations established by the Government in providing protection against intellectual property rights (IPRs) to ekraf products and the application of such regulations in the city of Surakarta, Central Java and Denpasar City, Bali. Through normative and empirical juridical research methods, secondary and primary data are processed and analyzed qualitatively. The result of the research stated that IPRs protection policy toward creative economy product has been done by the government through IPRs legislations and regional policy related to IPRs protection for creative economy product referring to national policy. Preventive protection is provided through law in the form of economic benefits for the actors who register IPRs of creative economy product. However, the level of public awareness and understanding of the importance of IPRs, the communal nature of creative economy actors in Indonesia, and the nature of IPRs that must be registered for legal protection, cause IPRs protection for creative economy perpetrators is not optimal. At the level of implementation, the awareness and understanding of the perpetrators of the property rights become the key to the success of IPRs protection by the government. The lack of regional alignments has an impact on the not yet optimal economic benefits received by creative economy actors. Therefore, the government should intensify the socialization of IPRs and facilitate the registration of IPRs  for the perpetrators of creative economy. Institutional and regulatory support at the local level is also important to develop and protect the creative economy product.AbstrakSebagai suatu karya kreativitas, produk ekonomi kreatif (ekraf) merupakan kekayaan intelektual yang perlu mendapat penghargaan sebagai suatu karya intelektual yang memiliki nilai ekonomi dan memperoleh pelindungan hukum. Penelitian ini menganalisis mengenai regulasi yang dibentuk Pemerintah dalam memberikan pelindungan terhadap hak kekayaan intelektual (HKI) terhadap produk ekraf dan penerapan regulasi tersebut di kota Surakarta, Jawa Tengah dan Kota Denpasar, Bali. Melalui metode penelitian yuridis normatif dan empiris, data sekunder dan primer diolah dan dianalisis secara kualitatif. Hasil penelitian menyebutkan, kebijakan pelindungan HKI terhadap produk ekraf telah dilakukan oleh pemerintah melalui peraturan perundang-undangan bidang HKI dan kebijakan daerah terkait pelindungan HKI untuk produk ekraf mengacu pada kebijakan tingkat nasional. Pelindungan preventif diberikan melalui UU berupa manfaat ekonomi bagi pelaku ekraf yang mendaftarkan HKInya. Namun, tingkat kesadaran masyarakat dan pemahaman pentingnya HKI, sifat komunal pelaku ekraf di Indonesia, dan sifat HKI yang harus didaftarkan untuk mendapat pelindungan hukum, menyebabkan pelindungan HKI untuk pelaku ekraf belum optimal. Pada tataran implementasi, kesadaran dan pemahaman pelaku ekraf atas kekayaan intelektualnya menjadi kunci keberhasilan pelindungan HKI yang dilakukan oleh pemerintah. Minimnya keberpihakan daerah berdampak pada belum optimalnya manfaat ekonomi yang diterima pelaku ekraf. Oleh karenanya pemerintah perlu menggiatkan sosialisasi HKI dan memfasilitasi pendaftaran HKI untuk pelaku ekraf. Dukungan kelembagaan dan regulasi pada tingkat daerah juga penting dilakukan untuk mengembangkan dan melindungi produk ekraf. 


2020 ◽  
Vol 13 (1) ◽  
pp. 108-119
Author(s):  
Happy Trizna Wijaya

Since September 24, 1960 Law No. 5/1960 was stipulated regarding Basic Regulations on Agrarian Principles or often referred to as the Basic Agrarian Law (UUPA), adopting legal unification and based on customary law. Customary land law is original law, has a unique characteristic, where individual rights to land are personal rights but in it contain togetherness. Land controlled by customary law communities is known as ulayat rights. Although customary law is the basis of the LoGA, problems with ownership rights to customary land often occur due to unclear land boundaries and customary land tenure by the government without any release of land. The results of this study revealed that the procedure for controlling customary land by the local government through the mechanism of land acquisition as stipulated in Permendagri No. 15 of 1975 provides more opportunities for the Government to control land rights, while the owner / holder of land rights has a very weak position because many rights to land are neglected so that it violates the human rights of land rights holders. With the issuance of Presidential Decree No. 55 of 1993 concerning Land Procurement for the Implementation of Development for the Public Interest in lieu of Permendagri No. 15 of 1975, which provides a protection to holders of land rights to be able to defend their rights. This is also the case with Perpres No. 36 of 2005 Jo Perpres No. 65 of 2006 issued as a substitute for Presidential Decree No. 55 of 1993, far more provide protection to the community to defend their rights, while the government is increasingly limited in obtaining land. So Perpres No. 65 of 2006 provides a guarantee of legal certainty to holders of land rights to be able to defend their rights.Sejak 24 September 1960 ditetapkan Undang-undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-pokok Agraria atau sering disebut Undang-undang Pokok Agraria (UUPA), menganut unifikasi hukum dan berdasarkan hukum adat. Hukum tanah adat merupakan hukum asli, mempunyai sifat yang khas, dimana hak-hak perorangan atas tanah merupakan hak pribadi akan tetapi didalamnya mengandung unsur kebersamaan. Tanah-tanah yang dikuasai oleh masyarakat hukum adat dikenal dengan sebutan hak ulayat. Walaupun hukum adat merupakan dasar dari UUPA tetapi permasalahan terhadap hak kepemilikan atas tanah adat seringkali terjadi karena penentuan batas tanah hak ulayat yang tidak jelas, maupun karena penguasaan hak atas tanah adat oleh pemerintah tanpa ada pelepasan tanah. Hasil penelitian ini mengungkapkan bahwa Prosedur penguasaan tanah ulayat oleh Pemda melalui mekanisme pembebasan tanah yang tertuang dalam Permendagri No. 15 Tahun 1975 lebih memberikan kesempatan kepada pihak Pemerintah untuk menguasai hak atas tanah, sedangkan pemilik/pemegang hak atas tanah mempunyai kedudukan yang sangat lemah karena banyak hak atas tanah yang diabaikan sehingga sangat melanggar hak asasi pemegang hak atas tanah. Dengan diterbitkannya Kepres No. 55 Tahun 1993 mengenai Pengadaan Tanah Bagi Pelaksanaan Pembangunan Untuk Kepentingan Umum sebagai pengganti Permendagri No. 15 Tahun 1975, yang memberikan suatu perlindungan kepada pemegang hak atas tanah untuk dapat mempertahankan haknya. Begitu juga halnya dengan Perpres No. 36 Tahun 2005 Jo Perpres No. 65 Tahun 2006 yang dikeluarkan sebagai pengganti Kepres No. 55 Tahun 1993, jauh lebih memberikan perlindungan kepada pihak masyarakat untuk membela haknya, sedangkan pihak pemerintah semakin terbatas dalam memperoleh tanah. Sehingga Perpres No. 65 Tahun 2006 memberikan suatu jaminan kepastian hukum kepada pemegang hak atas tanah untuk dapat mempertahankan haknya.


2019 ◽  
Vol 7 (1) ◽  
pp. 42
Author(s):  
Suharyono Suharyono

Tax is one of the sources of financing for national development in order to improve society. Taxes have a very important role to play in state revenues in the present, This happens because taxes are a sure source of contribution to the country. In this regard, the importance of managing tax is a priority for the government. There are various types of taxes imposed on the public, one of which is the Land and Building Tax. This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building tax in the city of Bengkalis. The sample in this study were 347 taxpayers in the city of Bengkalis. The sample collection technique used in this study was using non probability sampling by convenience sampling method. The types of data used in this study are quantitative data in the form of values or scores on the answers given by respondents to the questions in the questionnaire. The data source used is primary data. Primary data obtained from direct observation, interviews, questionnaires and observations. The method of data analysis uses the test of validity and reliability test, classic assumption test, multiple regression analysis. Based on the results of the research that has been done, it can be concluded that there is a significant positive influence between the awareness of taxpayers and knowledge of taxation on taxpayer compliance in paying land and building tax.


2018 ◽  
Vol 3 (1) ◽  
pp. 102
Author(s):  
Sahrani Rizal ◽  
Agus Tinus ◽  
Rohmad Widodo

ABSTRAKPemerintah dalam upaya pembangunan nasional terutama dalam aspek sumber daya manusia, pemerintah menerbitkan UU nomor 40 tahun 2004 tentang sistem jaminan sosial nasional (SJSN) dan UU nomor 24 tahun 2011 tentang badan penyelenggara jaminan sosial (UU BPJS). Sehingga pemerintah membentuk BPJS kesehatan, diharapkan agar seluruh warga negara Indonesia mendapat jaminan sosial kesehatan. Akan tetapi didalam masyarakattimbul persepsi-persepsi dalam program yang digalang oleh pemerintah ini, yang mana persepsi tersebut dapat mempengaruhi minat masyarakat untuk mendaftar menjadi peserta BPJS. Berdasarkan hal tersebut peneliti mengulas dengan melakukan penelitian mengenai “Partisipasi Masyarakat dalam Implementasi Kebijakan Publik tetang BPJS Kesehatan di Kelurahan Purwosari Kecamatan Purwosari Kabupaten Pasuruan”. Berdasarkan hal tersebuttujuan penelitian ini adalah untuk mengetahui seberapa besar partisipasi masyarakat dalam implementasi kebijakan mengenai BPJS kesehatan ini beserta apa hambatan dan solusinya.Adapun lokasi penelitian ini adalah di kantor cabang BPJS kesehatan kabupaten Pasuruan dan di kelurahan Purwosari kabupaten Pasuruan. Dengan sample penelitiannya adalah 3 (tiga) orang dari pihak BPJS kesehatan cabang Pasuruan dan 5 (lima) orang dari masyarakat kelurahan Purwosari. Alat pengumpul data yang di gunakan adalah berupa data primer dan data sekunder. Teknik analisa data yang digunakan adalah kualitatif. Hasil penelitiannya yaitu: (1) Partisipasi masyarakat dalam implementasi kebijakan publik mengenai BPJS Kesehatan di wilayah Kelurahan Purwosari sangat baik hingga mencapai angka 40% dari keseluruhan penduduk Kelurahan Purwosari. Hal tersebut sejalan dengan pendapat Tilaar (2009:287) partisipasi adalah sebagai wujud dari keinginan untuk mengembangkan demokrasi melalui proses desentralisasi dimana diupayakan antara lain perlunya perencanaan dari bawah (button-up) dengan mengikut sertakan masyarakat dalam proses perencanaandan pembangunan masyarakatnya. (2) hambatan-hambatan yang di dapat yaitu kurangnya komunikasi antara pemerintah dan juga masyarakat. Serta kurangnya sosialisasi yang dilakukan oleh pihak BPJS kesehatan. (3) untuk memperbaiki komunikasi masyarakat dan juga pemerintah agar setiap kebijakan yang dikeluarkan pemerintah dapat diterima dalam masyarakat dan juga agar masyarakat mempunyai kesadaran bahwa program BPJS kesehatan ini memang benar-benar dilakukan untuk kesejahteraan masyarakat.Kata Kunci : Partisipasi, Implementasi, Kebijakan Publik, BPJS KesehatanABSTRACTGovernment in national development efforts , especially in the aspect of humanresources , the government issued Law No. 40 of 2004 on national social security system (Navigation) and Law No. 24 of 2011 concerning the social security agency (BPJS) . So the government formed BPJS healthy , it is expected that all Indonesian citizens receive social security health . But in public perceptions arise in a program at the girder by this government , which can affect the perception of public interest to register as a participant BPJS . Based on that review by researchers to conduct research on “Public Participation in the Implementation of Public Policies on BPJS of Healhty at Purwosari Village Pasuruan Regency”. Based on the purpose of this study was to determine how much public participation in the implementation of policies on health and its BPJS obstacles and solusinya.Adapun location of this research is in the district health BPJS branch office and in the village Purwosari Pasuruan Pasuruan . With the research sample is three members of the health BPJS Pasuruan branches and five members of the village community Purwosari . Data collection tool that is in use is a form of primary data and secondary data. Data analysis technique used was qualitative. The results of the research are: (1) Public participation in the implementation of public policies on BPJS in the Village Purwosari very well until reaching 40% of the total population of the Village Purwosari. This is consistent with the opinion of Tilaar (2009:287) participation is a manifestation of the desire to developdemocracy through the decentralization process which sought, among others, the need for planning from below (button-up) by including the public in the process of planning and community development. (2) obstacles in the can that is the lack of communication between the government and communities. And lack of socialization conducted by the health BPJS. (3) to improve public communication and also the government that any government policies can be accepted in the society and also so that people have no awareness that health BPJS program is indeed done for the welfare of the community.Keywords: Participation, Implementation, Public policy, Health insurance


PRANATA HUKUM ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 165-176
Author(s):  
Aryana Wisastra ◽  
Baharudin ◽  
Indah Satria

Indonesia began to regulate the procurement of goods/services electronically from the government since 2010. This is indicated by the appointed Presidential regulation number 54 year 2010 as amended by Presidential Regulation No. 4 year 2015, then amended again to be presidential Regulation No. 16 year 2018 on procurement of goods/services Government. The problem that will be discussed is how the implementation of goods procurement/Government services are reviewed from the Presidential Decree No. 16 of 2018 at the Land Office of Bandar Lampung, what are the inhibitory factors in the implementation of the procurement of goods/services in the Office Land of Bandar Lampung. The research methods used are normative and empirical juridical, using secondary and primary data. Results of the research from the implementation of goods procurement/Government Services reviewed from Presidential Decree No. 16 of 2018 in the Land office of Bandar Lampung now has referred to the Presidential Decree No. 16 of 2018, the inhibitory factor in the implementation of goods /services in the Land office of Bandar Lampung City, among others, lack of human resources that have a certificate of expertise, network/servers that are frequent disruptions and difficult when creating the approximate price yourself.


Yustitia ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 90-107
Author(s):  
Sugianto Sugianto

“Nawacita” and Constitutional Law needs to be a legal approach to make improvements to the legal system, in order to encourage enforcement of the law with justice, then at least have to involve three pillars consisting of: (1) the substantive law (legal substance), which include legislative reform; (2) legal structure (law structure), including human resources law-enforcement officers (human resource), entered in it anyway coordination among law enforcement officers; and (3) the legal culture (legal culture), both culture and public law enforcement officers or citizens in general. Then, constitutional law and can be answered correctly, can be practiced within their Constitutional Act and may be unenforceable government in running the government. The key factor to keep in mind, eliminating egosektoral government agencies. Do not stop until the Act, a similar effort was also made to the laws which are in the executive area, such as government regulations, a presidential decree and ministerial regulation


2020 ◽  
Vol 2 (2) ◽  
pp. 58-72
Author(s):  
I Wayan Bandem ◽  
I Nyoman Suandika

As Article 1 paragraph (3) of the State Constitution of the Republic of Indonesia is the stateof Indonesia is a state of law. Understanding the rule of law is simply a country whose administrationof power is based on law. and Article 1 paragraph (1) of the 1945 Constitution that the Indonesian stateis a Republican unitary state with a government structure that is the Government, Provincial RegionalGovernment, Regency / City Regional Government and the lowest government is the VillageGovernment which has their respective leaders based on legislation applicable legislation. Inconnection with the establishment of the LPD in article 33 of the 1945 Constitution and in Article 18Bparagraph (2) of the 1945 Constitution of the Republic of Indonesia which reads "that the staterecognizes and respects customary law units and their traditional rights insofar as it is still alive andin accordance with the development of society and the principle of the unitary State of the Republic ofIndonesia, which is regulated in law. So the provincial government of Bali based on the Rural CreditSeminar dated February 21, 1984 in Semarang The Governor of Bali initiated the establishment ofVillage Heritage Institutions (LPD) in the province of Bali in the role of national development with theaim of: 1) Encouraging economic development in rural communities through targeted savings andeffective capital distribution; 2) Eradicating the practice of bondage, illegal pawns, and others in thecountryside; 3) Creating business opportunities for villagers and rural workers, and; 4) Increasingpurchasing power and facilitating traffic payments and circulation So that the authors are interested inexamining the Tax Exemption Benchmark for LPDs in Bali Province with the research method used isjuridical-normative research. Taking into account that the starting point of research on legislation andthe fact that it began from the founding of the LPD in 1984 until now has not been taxed. In the courseof its operation the LPD in Bali by the three Ministers in 2009 issued a Joint Decree of the Minister ofFinance, Minister of Home Affairs, Minister of State for Koprasi and Small and Medium Enterprisesand Governor of Bank Indonesia Number.351.1 / KMK.010 / 2009, Number 900-639A in 2009, Number01 / SKB / M.KUKM / IX / 2009, Number 11 / 43A / KRP.GBI / 2009 concerning the DevelopmentStrategy of Microfinance Institutions. Affirmed through a letter from the Minister of Home AffairsNumber 412.2 / 3883 / SJ dated November 4, 2009 to the managers of institutions microfinance thatdoes not yet have a clear institutional status based on the prevailing laws and regulations. So that theGovernor of Bali Made Mangku Pastika on behalf of the provincial government of Bali submits a Letterof Governor of Bali Number 900/8999 / PLP. Ekbang dated 15 December 2009 to Minister of InternalAffairs The Republic of Indonesia prihal; The Strategy for the Development of MicrofinanceInstitutions. Thus, with the issuance of Law Number 1 of 2013 concerning Microfinance Institutions(MFIs), it was stated that the Village Credit Institutions and Pitih Negari Granaries and institutionsthat existed before the Laws were in effect were declared to be based on adat and not subject to thisLaw. The real benefits of the existence of LPD can be proven by the distribution of net profits each yearas profit retribution by dividing the following: 60% for fertilizing LPD business capital, 10%production services for labor, contributions to Indigenous Villages 20% for development funds inPakraman Village, as well as 5% for social funds, and 5% for empowerment funds deposited by theLPD at the agency / agency that is given the authority to regulate and manage them based on the Perdaand Decree of the Governor of Bali.


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