scholarly journals IMPLEMENTATION OF LOCAL TAX SERVICE POLICIES AT THE REGIONAL TAX AND RETRIBUTION MANAGEMENT AGENCY OFFICE OF PALANGKA RAYA CITY

2019 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
T Kristiana ◽  
RI Poetri
Keyword(s):  
Research Method ◽  
Exploratory Research ◽  
The Public ◽  
Management Agency ◽  
Local Taxes ◽  
Rural And Urban ◽  
The Government ◽  
Service Policies ◽  
Service Standards ◽  
Laws And Regulations

<p>Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, is the basis for implementing tax collection. The authority to impose local taxes and levies collected from the public is used to pay for services provided to the community. The potential for collecting local taxes and levies as one of the components of regional original revenue (PAD) revenue. PAD is regional revenue originating from resources within the region itself, used to finance development. Therefore, the role of local taxes and levies as one of the elements of regional original income must be optimized in their collection according to the prevailing laws and regulations.</p><p>The Regional Tax and Retribution Management Agency Office of Palangka Raya City is one of the agencies that manage local taxes. Basically, the tendency of the regions to create various levies that are not in accordance with the provisions of laws and regulations and that are against the public interest can be overcome by the government by supervising each regional regulation that regulates such taxes and levies. Based on the foregoing, this study aims to describe the quality of tax services at the Regional Tax and Retribution Management Agency Office of Palangka Raya City and to describe the tax service process in increasing the realization of the target achievement of Regional Taxes and Levies at the Regional Tax and Retribution Management Agency Office of Palangka Raya City.</p><p>The research method used in this research is an exploratory research method with an inductive approach. The author goes to the field to look for facts where the object to be studied is located. Researchers describe the problems that occur in the field in general, accompanied by facts and data so that the description of the existing problems becomes valid and deserves a solution. Data collection methods with in-depth interviews, observation, and documentation study. Research informants are all office employees regional Tax and Retribution Management Agency for Palangka Raya City and some tax and retribution payers in Palangkaraya City. Data analysis was performed by data reduction, data presentation, and concluding.</p>The results of research by the Regional Tax and Retribution Management Agency (BPPRD) of Palangka Raya city were formed in 2016 based on Regional Regulation (Perda) No. 11 of 2016, the Palangka Raya City BPRD Office according to the provisions manages 9 types of local taxes consisting of Hotel Tax, Restaurant Tax, Entertainment Tax, Parking Tax, Groundwater Tax, Swallow's Nest Tax, Non-Metal Mineral, and Rock Tax, Taxes Rural and Urban Land and Buildings, Fees for Land and Buildings. In providing services to taxpayers, the Office of the Regional Tax and Retribution Management Agency for the City of Palangka Raya implements tangible service standards, reliability, responsiveness, assurance, empathy. Achievement of targets and realization averaged over 80% of the provisions for Regional Taxes and Charges.

scholarly journals Penerapan Sistem Akuntansi Instansi Berbasis Akrual Sebagai Implementasi PP No. 71 Tahun 2010 pada Politeknik Negeri Pontianak

2015 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Sari Zawitri ◽  
Ninik Kurniasih ◽  
Theresia Siwi Kartikawati
Keyword(s):  
Financial Reporting ◽  
Research Method ◽  
Government Regulation ◽  
Accounting System ◽  
Exploratory Research ◽  
The Public ◽  
Descriptive Approach ◽  
Accounting Period ◽  
Accrual Basis ◽  
The Government

The government regulation (PP) number 71 year 2010 is a new regulation standard of accounting in the public sector. The new regulation standard that inspiring the writers to the research title: Penerapan Sistem Akuntansi Instansi Berbasis Akrual sebagai Implementasi PP nomor 71 tahun 2010 pada Politeknik Negeri Pontianak. The Problems are formulated as (1) The changes of institutional accounting system (SAI) PP 24 year 2005 into PP 71 year 2010 or cash toward accrual into accrual basis? (2) How preparation and the application transition accrual basis institutional accounting system (SAI) or implementation PP 71 year 2010 of the Politeknik Negeri Pontianak? It’s concern to disclosure and measurement of Asset, Liabilities, Earned, and Expense. This the exploratory research method which is narrative and descriptive approach with the Politeknik Negeri Pontianak is an object. The results, as form of adjustment in order to change cash toward accrual into accrual basis, accrual accounting recognizes revenues by treasurer expenditure with adding income that still must be accepted in the accounting period during which the service is performed and/or adding unearned revenue. Politeknik Negeri Pontianak almost meets the six conditions that must have preparation and the application transition cash toward accrual into accrual basis of institutional accounting system as implementation PP 71 year 2010 be general conclusion of this research. Writers suggested all parties related in an accounting system institutional of Politeknik Negeri Pontianak commitment to keeping together in the process of financial reporting with accrual basis.

scholarly journals PENERAPAN KODE ETIK NOTARIS DALAM PEMBUATAN AKTA PEMBAGIAN WARIS NO 31 MENURUT UUJN NO 2 TAHUN 2014

2018 ◽  
Vol 1 (1) ◽  
pp. 1859
Author(s):  
Yoki Kurniawan ◽  
Hanafi Tanawijaya
Keyword(s):  
Public Interest ◽  
Research Method ◽  
Code Of Ethics ◽  
Supervisory Board ◽  
The State ◽  
The Public ◽  
The Law ◽  
Laws And Regulations

Notary is a position or ordinary we call as general officials appointed by the State and work to serve the public interest. Not only that, a notary also in carrying out its duties and authority must comply fully with the prevailing laws and regulations in Indonesia. Each position certainly has an ethics in the profession which is called a code of ethics, as well as a notary who has a code of ethics in his profession. But out there masi no notaries who violate the code of ethics as mentioned in the law, In accordance with the title of the author of the adopted method of research used is the normative research method supported by interviews that are expected to help answer the problems of this study. The authors conducted interviews with the supervisory board, notaries, and legal experts. In this case the notary has been declared guilty by the Regional Supervisory Board (MPD) and will proceed the case to the level of sanction by the Regional Supervisory Board (MPW) and after receiving the sanction it will proceed to the next level of Central Assembly (MPP) to be sanctioned which has been granted by the level of the Regional Supervisory Board (MPW).

scholarly journals ANALISIS STAKEHOLDER PENGELOLAAN KAWASAN KAKI JEMBATAN SURAMADU SISI MADURA (KKJSM)

2019 ◽  
Vol 21 (2) ◽  
pp. 79
Author(s):  
M Husni Tamrin ◽  
Agus Wahyudi
Keyword(s):  
Research Method ◽  
Stakeholder Analysis ◽  
Direct Analysis ◽  
Tourist Attractions ◽  
The Public ◽  
Political Interests ◽  
Primary Key ◽  
Research Objects ◽  
The Government ◽  
Marine Ecotourism

This study aims to identify and describe the stakeholders involved in the development of the suramadu region based on their influence (Power) and interests (Interest) in the area of the Suramadu Bridge on the Madura side (KKJSM). The method used in this study is a qualitative research method. With the crane technique data obtained by using direct analysis of research objects, namely the government, the public, the private sector that develops the upper area in the area of the suramadu bridge side of Madura (KKJSM).The results in this study show that the stakeholders involved in the development of the Suramadu village side Madura area (KKJSM) consist of primary, key and secondary stakeholders. BP-BPWS which is given the mandate as the implementing agency - the development agency of the suramadu region must be able to work together with stakeholders in reaching the circle. Meanwhile. Main Stakeholders are Community / Villagers who have less power with high interests such as smooth sales and accessibility for visitors and also benefit from visitors who come in the area of the Suramadu Bridge side of Madura (KKJSM). Stakeholders include BPWS as the development of the Surabaya region - Madura which has high intention and high power which also aims for political interests and project interests.Keywords: Potential of Rural, Marine Ecotourism, Tourist Attractions. Keywords: Stakeholder Analysis, Stakeholders, Public Policy

scholarly journals DIPLOMASI DIGITAL DAN IMPLEMENTASI APLIKASI SAFE TRAVEL DI KEMENTERIAN LUAR NEGERI

2021 ◽  
Vol 5 (2) ◽  
pp. 187-196
Author(s):  
Andela Anggleni
Keyword(s):  
Public Service ◽  
Technical Problems ◽  
The Public ◽  
Inhibiting Factor ◽  
The Government ◽  
Party Support ◽  
Technology And Communication ◽  
And Control ◽  
Website Content ◽  
Service Standards

Public Service-Based Information Technology and Communication (ICT), Electronics Neighborhood/Pillars of Citizens (e-RT/RW) (Study of e-Government in Kelurahan Talang Semut Kecamatan Bukit Kecil Kota Palembang). This study is based on the new way to manage public sector-oriented management services to the community forward, rather than the interests of the government. E-Government Program is a program of e-RT/RW Surabaya. The results showed the program e-RT/RW sourced from Palembang Mayor Factors supporting the program e-RT/RW in the Kelurahan Talang Semut, Bukit Kecil, Palembang is the full support of the government and relevant parties, the basic service standards and infrastructure are qualified. Whereas the inhibiting factor is the public interest, a lack of internal party support, and lack of maintenance of infrastructure. From the research, the researchers suggest that the necessary socialization harder, but not merely socialization but also training to people to operate online. Transparent financial accountability. Holding intense communication forum, addition of website content, and control of technical problems with a thorough evaluation.

scholarly journals Public Trust and Financial Transparency of E-Government Implementation in Bandung City

2019 ◽  
Vol 2 (2) ◽  
pp. 136-143
Author(s):  
Dini Arwati ◽  
Dini Verdania Latif
Keyword(s):  
Public Administration ◽  
Research Method ◽  
Global Level ◽  
Information Transparency ◽  
The Public ◽  
Survey Results ◽  
Financial Transparency ◽  
The Government ◽  
High Level ◽  
Descriptive Method

Indonesia government, at the time, is now trying to implement e-government in each of the Organization. E-government is a technology and information-based system that aims to improve the function of public administration and relations with the public. With e-government, it hoped that information transparency would be created, especially financial information. A transparent system can prevent the misuse of the budget, which affects the high level of corruption. Survey results at the global level show that there are cases of fraud that cause distrust of the government. The study is intended to determine the level of trust of society towards transparency finance in e-government. The research method used is the descriptive method by distributing questionnaires to 200 people of Bandung residents. The results showed that financial transparency in e-government affected people's trust.

scholarly journals PEMBANGUNAN APLIKASI GO-PAJAK BERBASIS MOBILE

2020 ◽  
Vol 6 (2) ◽  
pp. 112
Author(s):  
Wicaksono Dwi Pamungkas ◽  
Nina Setiyawati
Keyword(s):  
Public Services ◽  
Motor Vehicle ◽  
Vehicle Ownership ◽  
The Public ◽  
One Stop ◽  
The Government ◽  
Tax Payments ◽  
The One ◽  
Service Standards ◽  
The City

Public services are services, both in the form of public goods and public services which are the responsibility and are carried out by the government in an effort to meet the needs of the community and in accordance with statutory provisions. One of the public services provided by the government is the One-Stop Administration System (SAMSAT). According to SAMSAT data in the city of Magelang, data on motorized vehicle ownership has increased and there has been an increase in the number of taxpayers. However, the tax payment service is considered to be less than optimal because there are still long queues when paying taxes.This also causes many people to make payments past the due date or entrust queues to brokerage services. Therefore, to overcome the problem, a mobile-based application (GO-PAJAK) was built which can be used to make tax payments by means of a vehicle document pick-up to pay motor vehicle taxes connected between drivers (SAMSAT employees) and customers (taxpayers). With this application, it is expected to improve service standards at the SAMSAT office and reduce taxpayer queues also reduce the use of brokers in administering public service administration that can increase public trust.  

scholarly journals Peran Pelayanan Pastoral bagi Ibu yang Mengalami Kekerasan Dalam Rumah Tangga

2020 ◽  
Vol 4 (2) ◽  
pp. 169-182
Author(s):  
Derselli P. Silitonga
Keyword(s):  
Qualitative Research ◽  
Domestic Violence ◽  
Public Sphere ◽  
Pastoral Care ◽  
Research Method ◽  
Literature Study ◽  
The Public ◽  
The Government ◽  
The Public Sphere

Abstract. Domestic violence is an issue that is considered a private household problem so it cannot merely be handled by the government or the authorities. For this reason, this study aimed to describe the important role of pastoral care in dealing with domestic violence. The method used in this research was descriptive qualitative research method. Data was collected through observation, interview and literature study and analyzed in depth and described descriptively. The result was that pastoral care is an effective way to deal with the problem of domestic violence by not bringing it into the public sphere and creating peace between husband and wife.Abstrak. Kekerasan dalam rumah tangga merupakan isu yang dianggap sebagai persoalan privat rumah tangga sehingga tidak begitu saja dapat ditangani oleh pemerintah atau pihak yang berwajib. Untuk itu, penelitian ini bertujuan untuk memberikan gambaran pentingnya peran pelayanan pastoral dalam menangani masalah kekerasan dalam rumah tangga. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif. Data-data dikumpulkan melalui observasi, wawancara dan studi kepustakaan serta dianalisa secara mendalam dan diuraikan secara deskriptif. Hasilnya adalah pelayanan pastoral merupakan cara yang efektif untuk menangani masalah kekerasan dalam rumah tangga oleh karena tidak membawanya ke ranah publik dan menciptakan perdamaian di antara suami istri.

scholarly journals Tinjauan Hukum Islam Pada Edaran Pemerintah dan MUI Dalam Menyikapi Wabah Covid-19 Setelah Pemberlakuan New Normal

2021 ◽  
Vol 7 (1) ◽  
pp. 393
Author(s):  
Cholisa Rosanti
Keyword(s):  
Research Method ◽  
Large Scale ◽  
Islamic Law ◽  
New Normal ◽  
Historical Approach ◽  
The Public ◽  
Normative Approach ◽  
The World ◽  
Pros And Cons ◽  
The Government

This study discusses the Covid-19 virus that is spreading in the world and its handling from the government and MUI after the implementation of new normal according to Islamic law. The government implements a large-scale social restrictions system (PSBB) or social distancing to break the chain of the spread of the covid-19 virus. The government has implemented new normal rules. MUI has issued a notice numbered Kep-1188 / DP-MUI / V / 2020 concerning new normalcy that will be applied by the government such as reopening places of worshipaccording to the health protocol. Nevertheless, this circular is a pros and cons for some people. The purpose of this study is to help the public understand whether the government and MUI circulars in tackling the plague after applying the new normal according to the Shari'a or actually contrary to Islamic Sharia. The research method is the study of literature literature with a normative approach and historical approach. The results of the study showed that the rules imposed by the government and MUI in dealing with the outbreak of Covid-19 pacsa new normal did not disregard Islamic law.

scholarly journals EXAMINING THE DRAFT CIPTA KERJA BILL IN THE PERSPECTIVE OF HUMAN RIGHTS TO ACHIEVE RESPONSIVE, ASPIRATIONAL AND PROGRESSIVE NATIONAL LAW DEVELOPMENT

2021 ◽  
Vol 12 (2) ◽  
pp. 1
Author(s):  
Rama Halim Nur Azmi
Keyword(s):  
Human Rights ◽  
Comparative Approach ◽  
National Interests ◽  
The Public ◽  
Critical Attitude ◽  
Employment Sector ◽  
The People ◽  
The Government ◽  
Made In ◽  
Laws And Regulations

Abstract:President Joko Widodo in 2018 revealed the government's target of making a law by means of the omnibus law to overcome the existence of regulatory obesity and overlapping regulations in Indonesia. One of the sectors the government has targeted for the enactment of the omnibus law is the employment sector. The drafting of the omnibus law bill on labor began in 2019 with the target completed within 100 days. At that time the draft law was called the Draft Cipta Lapangan Kerja Bill. However, in the draft last in February 2020 the draft law was named the Draft Cipta Kerja Bill. According to the Chairperson of the People's Legislative Assembly, Puan Maharani, in the DraftCipta Kerja Bill, which was made in an omnibus law, consisted of 79 laws. In the Draft Cipta Kerja Billnotonly includes the employment sector but also other sectors such as the environment. However, the Cipta Kerja Bill has so far drawn rejection from the public, laborers, activists, academics, and practitioners because it is considered in the drafting of the Cipta Kerja Bill that it has problems both formally and materially, even according to some experts the Cipta Kerja Bill has the potential to violate human rights if authorized. In this paper, we will discuss the existence of the omnibus law as one of the mechanisms for the formation of laws and regulations and how the problems in the Draft Cipta Kerja Bill. The method used in this research is a normative juridical method with the statutory and comparative approach. The results of this study are an analysis of the existence of the omnibus law as one of the mechanisms for the formation of legislation and the existence of a picture and a critical attitude towards the issue of the Cipta Kerja Bill. So that through this paper, it can be seen whether the drafting of the Cipta Kerja Bill is intended for the interests of the people or only for the sake of investment which will certainly sacrifice human rights and harm national interests.   Keywords: omnibus law, Draft CiptaKerja Bill, employment, human rights.   Abstrak:Presiden Joko Widodo pada tahun 2018 mengungkapkan target pemerintah yakni membuat suatu undang-undang dengan cara omnibus law untuk mengatasi adanya obesitas regulasi dan tumpang tindihnya regulasi di Indonesia. Salah satu sektor yang menjadi target pemerintah untuk dibuatkan undang-undang omnibus law adalah sektor ketenagakerjaan. Penyusunan rancangan undang-undang omnibus law tentang ketenagakerjaan dimulai sejak tahun 2019 dengan target selesai dalam waktu 100 hari. Saat itu rancangan undang-undang tersebut dinamakan Rancangan Undang-Undang Cipta Lapangan Kerja. Namun, dalam draft terakhir pada Februari 2020 rancangan undang-undang tersebut bernama Rancangan Undang-Undang Cipta Kerja (RUU Cipta Kerja). Menurut Ketua Dewan Perwakilan Rakyat Puan Maharani dalam RUU Cipta Kerja yang dibuat secara omnibus law tersebut terdiri dari 79 undang-undang. Dalam RUU Cipta Kerja tersebut tidak hanya memuat tentang sektor ketenagakerjaan saja tetapi juga sektor-sektor lainnya seperti lingkungan hidup. Tetapi, RUU Cipta Kerja tersebut hingga saat ini menuai penolakan baik dari masyarakat, buruh, aktivis, akademisi, dan praktisi karena dinilai dalam penyusunan RUU Cipta Kerja tersebut memiliki masalah baik secara formil maupun materiil bahkan menurut sebagian ahli RUU Cipta Kerja berpotensi melanggar hak asasi manusia apabila disahkan. Dalam tulisan ini akan dibahas mengenai bagaimana keberadaan omnibus law sebagai salah satu mekanisme pembentukan peraturan perundang-undangan dan bagaimana permasalahan dalam RUU Cipta Kerja. Metode yang digunakan dalam penelitian ini adalah metode yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan perbandingan. Adapun hasil dari penelitian ini adalah adanya analisis terhadap keberadaan omnibus law sebagai salah satu mekanisme pembentukan peraturan perundang-undangan dan adanya suatu gambaran dan sikap kritis terhadap permasalahan RUU Cipta Kerja. Sehingga melalui tulisan ini dapat terlihat apakah penyusunan RUU Cipta Kerja memang diperuntukkan kepentingan rakyat atau hanya demi kepentingan investasi semata yang tentunya akan mengorbankan hak asasi manusia dan merugikan kepentingan nasional.   Kata Kunci:omnibus law, RUU Cipta Kerja, ketenagakerjaan, hak asasi manusia.  

scholarly journals Juridical Analysis of the Legal Relationship Between Doctors and Patients in Health Services

2020 ◽  
Vol 7 (1) ◽  
pp. 79
Author(s):  
Enny Agustina
Keyword(s):  
Health Services ◽  
Legal Aspects ◽  
Community Health Services ◽  
Direct Role ◽  
The Public ◽  
Legal Relationship ◽  
The Government ◽  
Service Standards ◽  
The Relationship

The doctor and patient relationship is a pattern that is born among the doctor and the patient before continuing to the act of health care. And health services, is a concept used in providing health services to the community. Health services is a sub-system of health services whose main purpose is health services in terms of Preventive (preventive), Promotive (improving health,) Curative (healing health) and Rehabilitative (recovery) are all efforts mobilized by the government in improving the quality of health services prime and in accordance with standard operating procedures and health service standards. This study uses a method of approach to the community so that the public knows in more detail about the juridical analysis of the legal relationship among doctors and patients in health services. The results of this study are in terms of the legal aspects of health, the relationship among doctors and patients cannot decide what is called health services by doctors who have a direct role in improving tasks for the community in order to realize a good and quality society.�Analisis Yuridis Hubungan Hukum Antara Dokter Dan Pasien Dalam Layanan Kesehatan�Hubungan dokter dan pasien merupakan pola yang lahir antara dokter dan pasien sebelum berlanjut pada tindakan pelayanan kesehatan. Dan pelayanan kesehatan,merupakan sebuah konsep yang digunakan dalam memberikan layanan kesehatan kepada masyarakat. Pelayanan kesehatan adalah sebuah sub sistem pelayanan kesehatan yang ditujuan utamanya adalah pelayanan kesehatan dalam hal Preventif (pencegahan), Promotif (peningkatan kesehatan,) Kuratif (penyembuhan kesehatan) dan Rehabilitatif (pemulihan) merupakan segala upaya yang dikerahkan oleh pemerintah dalam peningkatan mutu pelayanan kesehatan yang prima dan sesuai dengan standar prosedur dan standar operasional prosedur pelayanan kesehatan. Penelitian ini menggunakan metode pendekatan kepada masyarakat sehingga masyarakat tahu lebih detail tentang analisis yuridis hubungan hukum antara dokter dan pasien dalam peyanan kesehatan. Hasil penelitian ini yaitu Dalam hal aspek hukum kesehatan, hubungan antara dokter dan pasien tidak dapat memutuskan apa yang disebut layanan kesehatan oleh dokter yang memiliki peran langsung dalam tugas-tugas perbaikan untuk masyarakat dalam rangka mewujudkan masyarakat yang baik dan berkualitas.

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