scholarly journals Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang

Jurnal Akta ◽  
2020 ◽  
Vol 6 (4) ◽  
pp. 669
Author(s):  
Ahmad Khalimaya Nugroho ◽  
Gunarto Gunarto ◽  
Sri Endah Wahyuningsih
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Tax Rates ◽  
Structured Interviews ◽  
Literature Study ◽  
Tax Collection ◽  
Roles And Responsibilities ◽  
Rural And Urban ◽  
The City

The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Land

scholarly journals ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Christo A. Sualang ◽  
Ventje Ilat ◽  
Anneke Wangkar
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Tax Rates ◽  
Collection System ◽  
Tax Collection ◽  
Local Revenue ◽  
Voting System ◽  
Force Planning ◽  
Taxation System ◽  
The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

Discrimination Against People With HIV and AIDS in the Workplace

2022 ◽  
pp. 1255-1275
Author(s):  
Chinwe Rosabelle Nwanna
Keyword(s):  
Urban Areas ◽  
Secondary Data ◽  
Hiv And Aids ◽  
Rural Setting ◽  
Primary Data ◽  
People Living With Hiv ◽  
Structured Interviews ◽  
Rural And Urban Areas ◽  
Rural And Urban ◽  
Lagos State

The main thrust of the chapter was to explore the discrimination experienced by people living with HIV and AIDS (PLHIV) in the workplace in Lagos State. A purposive sample of 80 PLHIV was selected from two local government areas (LGAs) of Lagos state: Epe, a rural setting, and Lagos Mainland, an urban one. Secondary data were obtained from internet sources while primary data were collected through structured interviews September 2005–April 2006. Data were analyzed using SPSS versions 11 and 13. Data between and within the rural and urban areas were also analyzed comparatively. The results indicate that PLHIV experienced instant dismissal from offices, mandatory HIV tests, alienation, denial of promotion, and exclusion from insurance schemes. This indicates that PLHIV's rights were violated. The study recommends intensive HIV education and enforcement of national HIV policy and international legal instruments in the workplace to protect PLHIV's rights.

scholarly journals The Effect of Customer Satisfaction on Customers Loyalty at the Green Mart Supermarket in Namrole City

2021 ◽  
Author(s):  
M Chairul Basrun Umanailo
Keyword(s):  
Customer Satisfaction ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Literature Study ◽  
Long Time ◽  
Quality Of Products ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of customer satisfaction on buyer loyalty at Green Mart in Namrolesupermarkets. This research is quantitative. This research took place in the city of Namrole with the object of research at the Green Mart Supermarket. Sources of data in this study are primary data and secondary data. The data collection techniques in this research were survey and literature study. Sampling was done by non-probability sampling with a purposive sampling technique. The data analysis in this study used regression analysis. This analysis is used to examine the effect of customer satisfaction on loyalty. The results showed that customer satisfaction has a positive effect on loyalty. This implies that, if customer satisfaction increases, loyalty also tends to increase, if a customer is satisfied with the value provided by the products sold and the services received from Supermarkets, Green Mart is very likely to become loyal customers to Supermarkets. Green Mart for a long time. However, if customer satisfaction decreases, loyalty tends to decrease. Increased customer satisfaction is influenced by several factors, including the product and quality of products sold by various stores and according to the market tastes of shop consumers, friendliness, speed of service, and ease of transactions.

scholarly journals ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Collection ◽  
Local Revenue ◽  
Revenue Sources ◽  
Rural And Urban ◽  
Significant Difference ◽  
Before And After ◽  
The Difference ◽  
Regional Governments

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

scholarly journals PROBLEMATIKA DALAM PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KOTA PADANG

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Eka Susanti
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Research Subjects ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Transaction Prices ◽  
Research Problems ◽  
The Government ◽  
The Cost

One type of tax is the Cost of Acquisition of Land and Building Rights (BPHTB). In Padang City, based on Regional Regulation Number 1 of 2011 and Regulation of Mayor Number 27 of 2016, the BPHTB tax collection system is different where the BPHTB collection system is not cohorence with the implementation of basic tasks and is determined by the parties as regulated by the function of increasing development activities in all fields. The research problems in this article are: 1) How is the collection of BPHTB in Padang City 2) How the verification process the land and building and constraints was receipts from land and building rights to the certificate of together in Padang City? 3) Are efforts of the government of padang in obstacles as receipts from land and building rights to the certificate of together in Padang City ? The research uses empirical juridical research methods. Primary data and secondary data obtained through literature study and interviews with research subjects. The results shows that the implementation of BPHTB collection in Padang city was carried out based on the Mayor Regulation No. 27 of 2016 and there are differences in tax collection regulated by Regional Regulation Number 1 of 2011, namely in the Cost of Acquisition (NPOP) assessment and collection system based on market prices, not transaction prices regulated in Bylaw No. 1 of 2011. The differences create legal uncertainty for the community. The obstacle that arises in the collection of Padang city BPHTB is the lack of taxpayer knowledge about BPHTB.

scholarly journals ANALISIS FAKTOR HOSPITALITI MASYARAKAT TERHADAP WISATAWAN DI KAWASAN KOTA BOGOR

2017 ◽  
Vol 14 (2) ◽  
pp. 182-191
Author(s):  
Resista Vikaliana
Keyword(s):  
Hospitality Industry ◽  
Secondary Data ◽  
Sampling Technique ◽  
Botanical Garden ◽  
Primary Data ◽  
Natural Phenomenon ◽  
Cluster Sampling ◽  
Research Approach ◽  
Descriptive Research ◽  
The City

Bogor city has a natural phenomenon as a tourist destination. Therefore, until now when entering the holiday period, Bogor City is always crowded by tourists. To promote tourism in the city of Bogor, it is necessary necessary facilities that can support such as hospitality industry. The existence of hospitality industry in the city of Bogor becomes a very big attraction for tourists both for the purpose of seeking entertainment or for business purposes. Based on information obtained by tourists on the existence of tourist destinations in the city of Bogor, the tourists are interested to travel by spending time and money to satisfy curiosity.This research is conducted to learn more with the formulation of the problem as the factors of what hospitals can satisfy tourists who visit the city of Bogor?The research approach used in this research is quantitative approach. While this type of research is descriptive research. Descriptive research aims to describe or describe a research object.Technique of taking data using primary and secondary data. Primary data were taken using questionnaire. Questionnaires were distributed to 100 travelers with sampling technique of cluster sampling, at Bogor Botanical Garden object, Taman Hat / Taman Ade Irma Suryani and Suryakencana Culinary Tour. Data were analyzed using factor analysis.Based on the result of the research, it can be concluded that of the 24 most influential community hospital factors on tourist visit in Bogor City can be grouped into 7 components or variables. 

Potensi Wisata Tradisi Syawalan di Makam Gunung Jati Cirebon

2017 ◽  
Vol 1 (2) ◽  
pp. 72-82
Author(s):  
Afghoni Afghoni ◽  
Busro Busro
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Literature Study ◽  
Tourist Attractions ◽  
Library Research ◽  
Tourism Destinations ◽  
The City ◽  
Parking Facilities

The purpose of this study is to examine the potential of Syawalan tourism in the Tomb of Sunan Gunung Jati tourist attraction in the city of Cirebon. This type of research is qualitative research, data collection methods are observation, interviews, library research, and documentation. Source of data in this study are primary data that is obtained through interviews and observations in the field, and secondary data obtained by literature study. Data analysis in this research is descriptive qualitative data analysis. The results found that the tradition of Syawalan in the Tomb of Sunan Gunung Jati has the potential to become one of the leading tourism destinations in Cirebon. The tomb of Sunan Gunung Jati is the main attraction for pilgrims. The tomb of Sunan Gunung Jati becomes the center of Iwalan tradition activities, namely pilgrimage activities. The existence of supporting facilities has also become an advantage, such as inter-city-inter-provincial bus terminals, good road conditions. Parking facilities and restrooms are also almost available in several places so that it supports the comfort of visitors. Based on these results, the local government and the private sector can work together in developing the tradition of syawalan to be the leading tourism city of Cirebon. In addition to the management of tourist attractions can provide education to visitors to always maintain the cleanliness of the places visited.

scholarly journals Proses Penyelesaian Sengketa Gugatan Lelang Kepemilikan Sertifikat Hak Milik Nasabah terhadap PT. Bank Panin Indonesia (Studi Putusan No: 209/Pdt.G/2019/PN Tjk)

Wajah Hukum ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 374
Author(s):  
Erlina Erlina ◽  
Risti Dwi Ramasari ◽  
Rizky Ananda
Keyword(s):  
Dispute Resolution ◽  
Financial Institution ◽  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Literature Study ◽  
Limit Value ◽  
Banking Institutions ◽  
Credit Agreement ◽  
Banking Institution

Bank is a financial institution that plays an important role in a country's economy. Credit is a loan that is submitted to buy something and the borrower makes payments by installments in accordance with applicable regulations. One of the things that is required by banks as creditors in providing credit is protection in the form of guarantees that must be provided by the debtor to ensure repayment of their debts for security and legal certainty. Basically the creditor holding the material guarantee has the right to execute collateral for sale by auction for debtor debt payment if the debtor fails to carry out his obligations based on a credit agreement or commonly referred to as default One of the dispute over a certificate ownership auction between the debtor or customer and the creditor or banking institution to be precise between the customer and PT Bank Panin Indonesia with decision number 209 / Pdt.G / 2019 / PN Tjk. The problem in this research is whether the factors that cause it to occur and how is the process of dispute resolution on the auction claim ownership certificate of customer ownership against PT Bank Panin Indonesia. This study uses a juridical normative and empirical juridical research approach. In this study using secondary data sources and primary data. Data collection techniques used through literature study, observation and interviews. Qualitative juridical data analysis. That the factors causing the dispute over the Auction of Customer's Ownership Certificate Ownership against PT Bank Panin Indonesia studied on Decision Number 209 / Pdt.G / 2019 / PN Tjk in which the Plaintiff was a Debtor to the Defendant As a result of the Plaintiff being unable to pay the Credit that was given by PT Bank Panin Indonesia as the Creditor, an auction was conducted with a limit value of Rp. 1,470,000,000 (one billion four hundred seventy million rupiah). As a result of this, the Plaintiff stated that the Defendant had committed illegal acts which caused the loss of the Plaintiff. The Dispute Resolution process carried out through Non-Litigation does not produce results, then it is carried out through Litigation. The Lawsuit against the Law filed by the Plaintiff against PT Bank Panin Indonesia was declared unacceptable. It is recommended that the public, in particular, be able to better understand and take into account and consider applying for credit to banking institutions because they have the risk of losing assets that are guaranteed to banking institutions. For banking institutions to be able to provide a very clear explanation when a credit agreement is made to avoid a lawsuit due to a misunderstanding between the banking institution as the creditor against the debtor at a later date.

Discrimination Against People With HIV and AIDS in the Workplace

2019 ◽  
pp. 22-47
Author(s):  
Chinwe Rosabelle Nwanna
Keyword(s):  
Urban Areas ◽  
Secondary Data ◽  
Hiv And Aids ◽  
Rural Setting ◽  
Primary Data ◽  
People Living With Hiv ◽  
Structured Interviews ◽  
Rural And Urban Areas ◽  
Rural And Urban ◽  
Lagos State

The main thrust of the chapter was to explore the discrimination experienced by people living with HIV and AIDS (PLHIV) in the workplace in Lagos State. A purposive sample of 80 PLHIV was selected from two local government areas (LGAs) of Lagos state: Epe, a rural setting, and Lagos Mainland, an urban one. Secondary data were obtained from internet sources while primary data were collected through structured interviews September 2005–April 2006. Data were analyzed using SPSS versions 11 and 13. Data between and within the rural and urban areas were also analyzed comparatively. The results indicate that PLHIV experienced instant dismissal from offices, mandatory HIV tests, alienation, denial of promotion, and exclusion from insurance schemes. This indicates that PLHIV's rights were violated. The study recommends intensive HIV education and enforcement of national HIV policy and international legal instruments in the workplace to protect PLHIV's rights.

scholarly journals The Impact of the Covid-19 Pandemic on Akan Dying, Death and Mourning Rites

2021 ◽  
Vol 4 (1) ◽  
pp. 15-28
Author(s):  
Isaac Boaheng
Keyword(s):  
High Probability ◽  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Journal Articles ◽  
Structured Interviews ◽  
Traditional Beliefs ◽  
Secondary Sources ◽  
Critical Issues ◽  
The Impact

This study examines how the COVID-19 pandemic has affected Akan traditional rites related to dying, death and mourning. The study used a qualitative research approach (based on both primary and secondary sources) to examine Akan dying, death and mourning rites and selected critical issues arising due to the COVID-19 pandemic. Primary data were obtained from semi-structured interviews and participant observa¬tion whiles secondary data were obtained from books, journal articles and others. The study found that though COVID-19 health protocols have changed many Akan traditional rites related to dying, death and mourning, the Akan people still maintain their traditional beliefs about dying, death and mourning. Therefore, there is a high probability that changes that have taken place will be discarded as soon as the pandemic is over.

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