COLLECTION OF NON TAX STATE REVENUE (NON-TAX) IN THE SALE OF LAND BY LAW NO. 9 OF 2018 IN THE OFFICE OF NATIONAL LAND AGENCY SEMARANG CITY

The purpose of this study was to: 1) To determine the form of non-tax state revenues (non-tax) in the transfer of land rights under Act No. 9 in 2018 at the National Land Agency of Semarang. 2) To determine the barriers and solutions in implementing the collection of non-tax state revenues (non-tax) in the National Land Agency of Semarang In the transition of land rights. The data used this research is primary data, secondary data, and data that can support tertiary study, which is then analyzed by the method of empirical juridical approach in this research means is that in analyzing the problems made by combining the ingredients of the law (which is a secondary data) with the primary data collected in the field is about voting Non Tax Revenue Office Bada National Land Semarang city. This approach is implemented by conducting direct research of the respondents and narasumbr in the field with the aim to collect objective data, which is referred to as primary data.Based on the results of data analysis concluded that: 1)Lodging Tax State Revenue for the transfer-usually collected through intermediaries Deed Official Land (PPAT), although the edges remain submitted to the National Land Agency, and it could have been through a formula or a look of Value Zone Land is there, but at the time of calculation Land Deed official typically does not have any land value zone or commonly called Zoning Value of Land, it is estimated only through the ground's Value Zone only. Because all for the sake of security clien to avoid underpayment. And with the Non Tax Revenue This brings several benefits to the State, the institutions and the community itself. 2) With the non-tax state revenue has not run optimally, so there must be some rules and systems are modified so that it runs with optimal collection.Keywords: Non Tax Revenue; Transfer of Rights to Land; Buy and sell.

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Juridical Review On The Instructions Of Governor Of Yogyakarta No. K/898/I/1975 On Uniformity Policy Of Land To The Granting Of A Non-Native Citizen

Jurnal Akta ◽

10.30659/akta.v5i2.3099 ◽

2018 ◽

Vol 5 (2) ◽

pp. 435

Author(s):

Frans Ferbianto ◽

Umar Ma'ruf

Keyword(s):

Data Analysis ◽

Judicial Review ◽

Analytical Method ◽

Secondary Data ◽

Land Rights ◽

Primary Data ◽

Legal Regulations ◽

Soil Status ◽

The Right ◽

Tertiary Study

The purpose of this study was to: 1) To determine and analyze the implementation of The Instruction of DIY No. K/898/I/1975 which makes it difficult to obtain a non-native citizen property rights of land in Yogyakarta. 2) To determine and analyze the correlation instructions for DIY Regional Head No. K/898/I/1975 with other legal regulations. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by descriptive analytical method. Based on the results of data analysis concluded that: 1) The provision granting land rights to a citizen Non-Natives in the province based instructions for DIY Regional Head No. K/898/I/A/1975 are not allowed to own land both farm and nonagricultural land with soil status Rights Owned. If a citizen Non Natives acquire land with the right then obliged to waive that right and land rights apply to the Regional Head of DIY with a given the building right (HGB). 2) The provision granting land rights to a Non-Native citizen in the province based instructions for DIY Regional Head No. K/898/I/1975.Keywords: Judicial Review; Non-Native Citizen; Rights of Land

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Analysis Of Nullification And Cancellation Of Notary Deed In The Perspective Of Act No. 2 Of 2014 On Notary

Jurnal Akta ◽

10.30659/akta.v6i2.5061 ◽

2019 ◽

Vol 6 (2) ◽

pp. 309

Author(s):

Devi Nindy Lestari ◽

Lathifah Hanim

Keyword(s):

Data Analysis ◽

Secondary Data ◽

Primary Data ◽

Strength Of Evidence ◽

Legal Implications ◽

The Law ◽

Tertiary Study

The purpose of this study was to: 1) to assess and analyze the implementation of nullification and cancellation Deed in the perspective of Act No. 2 of 2014 concerning Notary, 2) to assess the implications of the law, and 3) to identify and analyze the barriers and solutions regarding nullification and cancellation of the Deed. The data used in this study are primary data, secondary data, and data that can uphold tertiary study, which was then analyzed by descriptive analytic method.Based on the results of data analysis can be concluded that: 1) notarial deed nullification and cancellation can occur for non-fulfillment of objective conditions; terpenuhiya not subjective terms of a contract, and can be canceled by the parties themselves. 2) The legal implications as a result of nullification and cancellation Deed is a notarial deed which can be canceled by the parties themselves, the notarial deed null and void, the notarial deed only has the strength of evidence deed under hand. 3) Obstacles and solutions that not all Notaries know and understand the terms of authenticity, validity and causes nullification and cancellation of a notarial deed. Notaries who do not understand the need to study the causes nullification and cancellation deed refers mainly to provisions UUJN and the Civil Code.Keywords: Deed; Nullification and Cancellation.

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Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

ARBITER: Jurnal Ilmiah Magister Hukum ◽

10.31289/arbiter.v2i2.136 ◽

2020 ◽

Vol 2 (2) ◽

pp. 201-208

Author(s):

Kartika Dewanty Sitepu ◽

Marlina Marlina ◽

Jelly Leviza

Keyword(s):

Data Analysis ◽

Human Resources ◽

Secondary Data ◽

Field Studies ◽

Third Parties ◽

Primary Data ◽

Tax Revenue ◽

Tax Collection ◽

The Public ◽

Data Field

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

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Dampak Jaminan Fidusia Kredit Kendaraan Bermotor yang Tidak Didaftarkan terhadap Penerimaan Negara Bukan Pajak

Jurnal Konstitusi ◽

10.31078/jk1746 ◽

2021 ◽

Vol 17 (4) ◽

pp. 828

Author(s):

Akhmad Yasin

Keyword(s):

Motor Vehicle ◽

Research Question ◽

Secondary Data ◽

Motor Vehicles ◽

State Revenue ◽

Study Results ◽

Tax State ◽

The Impact ◽

Legal Consequences ◽

State Revenues

AbstractMotor vehicles ownership through finance companies can be realized after going through a series of procedures before a notary and fiduciary registration office. However, this series of procedures are not done by finance companies in providing motor vehicle financing to consumers. Increasing consumer financing to the public for motor vehicles ownership should also increase the number of non-tax state revenues from fiduciary guarantees.The study purpose is to know the legal consequences for fiduciary recipients who did not register their fiduciary guarantees and to know the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The formulation of the problem in the research question is how the legal consequences for fiduciary recipients who do not register their fiduciary guarantees and how the impact of unregistered fiduciary guarantees on non-tax state revenue (PNBP). The research method used is descriptive qualitative normative legal research using secondary data. The study results found that fiduciary finance companies/recipients did not register their fiduciary guarantee, so they committed illegal acts by utilizing third parties to execute motorized vehicles that were not actually burdened with fiduciary guarantees. The executor's right to fiduciary recipient is legally flawed because he does not hold a fiduciary guarantee certificate as a result of not registering a motorized vehicle as a fiduciary guarantee. The impact on state finances because they were not registering motor vehicles as fiduciary guarantees at the fiduciary registration office resulting in non-tax revenue (PNBP) being not optimal for the state. Key words: fiduciary guarantees, motor vehicles, and nontax state revenues. AbstraksiKepemilikan kendaraan bermotor melalui perusahaan pembiayaan dapat diwujudkan setelah melalui serangkaian prosedural di hadapan notaris dan kantor pendaftaran fidusia. Namun, serangkaian prosedural ini tidak dilakukan oleh perusahaan pembiayaan dalam penyediaan pembiayaan kendaraan bermotor kepada konsumen. Peningkatan pembiayaan konsumen kepada masyarakat terhadap kepemilikan kendaraan bermotor seharusnya juga ikut meningkatkan jumlah penerimaan negara bukan pajak dari jaminan fidusia.Tujuan penelitian adalah untuk mengetahui akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan untuk mengetahui dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Perumusan masalah dalam pertanyaan penelitian adalah bagaimana akibat hukum bagi penerima fidusia yang tidak mendaftarkan jaminan fidusianya dan bagaimana dampak jaminan fidusia yang tidak didaftarkan terhadap penerimaan negara bukan pajak (PNBP). Metode penelitian yang digunakan adalah penelitian hukum normatif yang bersifat deskriptif kualitatif menggunakan data sekunder. Hasil penelitian menemukan bahwa perusahaan pembiayaan/penerima fidusia yang tidak mendaftarkan jaminan fidusianya, sehingga mereka melakukan perbuatan melawan hukum dengan memanfaatkan pihak ketiga untuk mengeksekusi kendaraan bermotor yang sebenarnya tidak dibebani jaminan fidusia. Hak eksekutorial penerima fidusia cacat hukum karena tidak memegang sertifikat jaminan fidusia akibat tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia. Dampak bagi keuangan negara akibat dari tidak didaftarkannya kendaraan bermotor sebagai jaminan fidusia di kantor pendaftaran fidusia mengakibatkan tidak optimalnya penerimaan negara bukan pajak (PNBP) bagi negara. Kata kunci: jaminan fidusia, kendaraan bermotor dan penerimaan negara bukan pajak.

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IZIN LOKASI PERAIRAN SEBAGAI SUMBER PENERIMAAN NEGARA BUKAN PAJAK (PNBP): Studi Kasus Wisata Bahari di Pulau Maratua

Buletin Ilmiah Marina Sosial Ekonomi Kelautan dan Perikanan ◽

10.15578/marina.v6i1.8886 ◽

2020 ◽

Vol 6 (1) ◽

pp. 37

Author(s):

Didit Eko Prasetiyo ◽

Uswatun Chasanah ◽

Muhandis Sidqi ◽

Budi Muhammad Ruslan ◽

Gustiawirman Gustiawirman ◽

...

Keyword(s):

Secondary Data ◽

Primary Data ◽

Literature Study ◽

Marine Tourism ◽

State Revenue ◽

Tax State ◽

Qualitative Descriptive ◽

One Year

Kegiatan wisata bahari di Pulau Maratua memiliki beberapa permasalahan, yaitu kurangnya pemahaman pelaku usaha mengenai kewajiban izin lokasi perairan, kurangnya infrastruktur pendukungwisata bahari, dan rendahnya nilai penerimaan negara yang diperoleh oleh Kementerian Kelautan dan Perikanan (KKP). Penelitian ini bertujuan untuk mengetahui kontribusi izin lokasi perairan kegiatan wisata bahari di Kawasan Strategis Nasional Tertentu (KSNT) Pulau Maratua terhadap PNBP yang diterima oleh KKP. Penelitian dilakukan di seluruh perairan KSNT Pulau Maratua pada bulan April 2019 sampai dengan bulan Maret 2020 dengan pendekatan kualitatif. Pengumpulan data diperoleh dari 15 (lima belas) pelaku usaha wisata bahari. Data primer dikumpulkan melalui wawancara untuk menggali informasi mengenai kewajiban izin lokasi perairan, kegiatan wisata bahari dan pembayaran PNBP, sedangkan data sekunder didapatkan dari kepustakaan dengan mempelajariliteratur, peraturan perundang-undangan, dan laporan yang berhubungan dengan penelitian ini. Analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian didapatkan bahwa kegiatanyang dilakukan KKP untuk meningkatkan pemahaman pelaku usaha dengan melakukan sosialisasi perizinan pemanfaatan ruang laut, pengambilan keterangan, dan pembukaan loket pelayanan perizinanbelum mampu menggerakkan seluruh pelaku usaha wisata bahari untuk mengajukan izin lokasi perairan. Selama kurun waktu 1 (satu) tahun hanya 40 % atau sebanyak 6 (enam) pelaku usaha dari total 15(lima belas) yang telah mengajukan permohonan dan mendapatkan izin lokasi perairan dari Menteri Kelautan dan Perikanan dengan nilai PNBP sebesar Rp238.200.000,00. Oleh karena itu, untuk meningkatkan kontribusi PNBP, perlu dilakukan sosialisasi dan pembinaan yang lebih intensif, perbaikan inovasi dan kualitas pelayanan perizinan, peningkatan kompetensi sumber daya manusia, pengelolaan PNBP, menetapkan target dan optimalisasi realisasi PNBP, dan pemberian sanksi.Title: The Water Location Permit as the Non-Tax State Revenue (NTSR): Case Study on Marine Tourism in Maratua Island Marine tourism on Maratua Island has been suffered from several problems, including less understanding of water location permit, lack of adequate infrastructure of marine tourism, and small amount of non-tax state revenue (NTSR) earned by Ministry for Marine Affairs and Fisheries (MMAF) This study aimed to determine the contribution of National Strategic Spesific Area (NSSA) permit to NTSR earned by MMAF. The study was conducted on all waters of NSSA in Maratua Island fromApril 2019 to March 2020 with a qualitative approach. Primary data were collected through interviews from 15 (fifteen) marine tourism entrepreneurs to explore more information on the compulsory oflocation permit, marine tourism activities and NTSR. Secondary data were collected from literature study, regulations, and relevant reports. Data were analyzed with qualitative descriptive method. The results found that MMAF efforts to provide more understanding on water location permit, information gathering, and permit offices have not been able to encourage all marine tourism entrepreneurs to apply water location permit. There were only 40% in 1 (one) year or 6 (six) from a total of 15 (fifteen) entrepreneurs who submitted application and obtained water location permit from the MMAF.Total amount of NTSR collected from those application was IDR238,200,000.00. Therefore, in order to raisethis revenue, it is necessary to provide more intensive assistance, innovation, better quality of permit services, human resource empowerment, management of NTSR, optimum target and expenditure ofNTSR, and punishment for breaches of permit regulation.

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EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.4454 ◽

2021 ◽

Vol 13 (1) ◽

pp. 75-87

Author(s):

Hastuti Hastuti ◽

Dian Imanina Burhany ◽

Yanti Rufaedah Rufaedah ◽

Muhammad Umar Mai ◽

Hendi Rochendi Rochendi

Keyword(s):

Control System ◽

Internal Control ◽

Government Regulation ◽

Secondary Data ◽

Primary Data ◽

State Revenue ◽

Internal Control System ◽

Tax State ◽

Information And Communication ◽

Qualitative Descriptive

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP) at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables. Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

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Notary Role In Determining Acceptance Or Cancellation Will The Provided In Article 194-209 Islamic Law Compilation

Jurnal Akta ◽

10.30659/akta.v6i3.5109 ◽

2019 ◽

Vol 6 (3) ◽

pp. 483

Author(s):

Jita Zahara ◽

Arief Cholil

Keyword(s):

Human Rights ◽

Data Analysis ◽

Islamic Law ◽

Secondary Data ◽

Primary Data ◽

The Will ◽

Tertiary Study ◽

Legal Force

The purpose of this study was to: 1) To understand how the role of the Notary in determining acceptance or cancellation will set out in articles 194 to 209 Compilation of Islamic Law. 2) In order to understand what are the reasons that make a person could fail to get a will, and how the notary in dividing section will treasure for the recipient. 3) To understand what are the barriers and solutions notary role in determining the acceptance and cancellation will. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by descriptive analytical method.Based on the results of data analysis concluded that: 1) the role of the notary in determining the acceptance and cancellation will have to go through the will of the testator in which it was agreed between the parties involved, and should be included / dionlinekan in the Minister of Law and Human Rights No. 60 of 2016 on Procedures for Reporting Wills and Testament Application Issuance of Electronic. Because if not then the deed will be listed online does not have a strong legal force. 2) the reasons that make a person could be canceled in the will because a person or institution authorized a treasure will be, but he refused, unable to take advantage of the treasure will as possible, or other things that make him blame and convicted criminal who belong in Article 197 compilation of Islamic Law. 3) barriers and solutions in the division will was that the heirs who assumed that he did not get the part of the will so many of them impede the course of a will, and the solutions that are required in the making of a will should be through consensus among family testator with parties associated therein, which aims to avoid things that sustainable in the future.Keywords: Wills; Cancellation; Reception.

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Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

Jurnal Keuangan dan Bisnis ◽

10.32524/jkb.v16i1.361 ◽

2018 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Ria Manurung

Keyword(s):

Data Analysis ◽

Graduate Program ◽

Descriptive Analysis ◽

Research Result ◽

Secondary Data ◽

Spiritual Intelligence ◽

Primary Data ◽

Moderating Variables ◽

Use Of Data ◽

Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

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PERSEPSI PETERNAK PADA KEPEMIMPINAN PENDAMPING DAN HUBUNGANNYA DENGAN PRODUKTIVITAS USAHA TERNAK DI PAGUYUBAN AL-AWWALIYAH, PASIRWANGI, GARUT, JAWA BARAT

AGRIBUSINESS JOURNAL ◽

10.15408/aj.v12i1.11850 ◽

2019 ◽

Vol 12 (1) ◽

pp. 42-51

Author(s):

Dwi Indah Sulistiani ◽

Ujang Maman ◽

Junaidi J

Keyword(s):

Data Analysis ◽

Secondary Data ◽

Primary Data ◽

Leadership Qualities ◽

Chi Square ◽

Education Experience ◽

Spss Software ◽

Chi Square Analysis ◽

And Behavior ◽

The Relationship

Objective of this research; 1) determine the perception of ranchers against the properties and behavior of the leadership of the companion in the Society of Al-Awwaliyah 2) analyze the relationship between productivity breeder with productivity of livestock in the Society of Al-Awwaliyah 3) identify the relationship perceptions of ranchers against the leadership companion with productivity of livestock in the Society of Al-Awwaliyah , The data used in this study are primary and secondary data. Primary data were obtained from questionnaires which stem from ranchers while secondary data sourced from literature in the form of books and articles. Data processing was performed using Chi-square analysis using SPSS software version 21. One of the factors relating to the productivity of ranchers is the perception of ranchers against the leadership of their companion. Leadership companion views of the nature and behavior of which is owned by a companion. Productivity ranchers indirectly related to the productivity of the cattle business. Characteristics breeder visits of age, years of education, experience ranchers, and businesses in addition to ranchers. The results of data analysis showed that there is a significant relationship between business other than ranchers with ranchers productivity. The relationship between the perception of the nature of the companion breeder with productivity ranchers produce Pearson Chi-Square value is 9.751 and Asymp. Sig. (2-sided) of 0.002. This is due to interest ranchers against leadership qualities possessed by a companion who produce prolific ranchers. Ranchers consider that a companion of his leadership qualities are ideal as a companion.

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Notary’s Responsibility in Making of Deed Due to Land Acquisition Containing Criminal Corruption

ALHURRIYAH Jurnal Hukum Islam (ALHURRIYAH JOURNAL OF ISLAMIC LAW) ◽

10.30983/alhurriyah.v5i1.2331 ◽

2020 ◽

Vol 5 (1) ◽

pp. 22

Author(s):

Yogi Maron ◽

Ismansyah Ismansyah ◽

Azmi Fendri

Keyword(s):

Legal Theory ◽

Secondary Data ◽

Land Rights ◽

The State ◽

Land Acquisition ◽

District Court ◽

Primary Data ◽

Prison Sentence ◽

Ethics Code

As happened to the Notary Eli SatriaPilo, S.H, Mkn, who was appointed as the Notary who made the Deed of Relinquishment of Land Rights in the Land Acquisition activities for the Construction of Campus III of the State Islamic Institute (IAIN) of Padang which was located in Sungai Bangek District, Padang in 2010. The method used was descriptive, in which describing the applicable legislation associated with legal theory in the facts and realities about the Notary’s Responsibility in Making Deed of Land Acquisition for the construction of Campus III of IAIN Padang in Sungai Bangek. This study used a Normative Juridical approach, in which researching by using and processing secondary data or literature related to the study. The data collected were in the form of primary data obtained from the District Court of Padang, secondary data obtained from secondary legal materials and primary legal materials. Based on the study, it was found that the role of Notary Eli Satria Pilo, in the land acquisition of campus III IAIN was proven to have misused the authority resulting in violation of the Notary Ethics Code and was responsible for accepting termination disrespectfully. Furthermore, he was also shown to be committing a Criminal Corruption made based on the Deed of Relinquishment of Land Rights in the land acquisition for the construction of Campus III of IAIN Padang, so that the State incurred losses of Rp. 1.946.701.050 (one billion nine hundred forty-six million seven hundred one thousand and fifty rupiahs). And he was responsible for receiving and carrying out the sentence that had been handed down by the District Court of Padang, a prison sentence of 4 (four) years, and paying a fine of Rp. 200.000.000 (two hundred million rupiahs).

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