scholarly journals EFEKTIVITAS PAJAK PROGRESIF KENDARAAN RODA DUA PADA SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) DI WILAYAH BOGOR

2018 ◽  
Vol 10 (1) ◽  
pp. 45
Author(s):  
JIFLY ZULFAHMI ADAM ◽  
TN SYAMSAH
Keyword(s):  
Research Method ◽  
Regional Government ◽  
Community Factors ◽  
Inhibiting Factors ◽  
Wheeled Vehicle ◽  
Progressive Tax ◽  
The Law ◽  
The Government ◽  
Wheeled Vehicles

Identification of this research are1) How is the progressive tax’s effectiveness of two-wheeled vehicles in the Bogor Region’s Samsat? 2) What are the obstacles and efforts made by the regional government to overcome the implementation of progressive taxes? 3) What is the solution to implementing a fair progressive tax between the government and taxpayers?. The research method used in this research is the normative juridical approach, namely the law is conceptualized as norms, rules, principles or dogmas/jurisprudence. The result of this research are: 1) implementation of progressive tax of two-wheeled vehicle at Samsat City Bogor and Bogor Regency not yet optimal; 2) Inhibiting factors that occur in the implementation of progressive tax on motorcycle taxpayers include: Inhibiting factors for officers in the field, facilities and infrastructure factors, community factors as taxpayers; 3) Solutions are given to overcome the inhibiting factors, namely: Adding facilities and infrastructure in the form of samsat corner in the mall, samsat to pick up the ball with samsat around, Samsat City Office Bogor and Bogor regency also facilitate taxpayers who do report on the sale of vehicles motor that has been sold for the taxpayer is not subject to progressive tax.

scholarly journals Implementasi Pemungutan Retribusi Daerah Bidang Persampahan Dan Kebersihan Berdasarkan Peraturan Daerah Nomor 15 Tahun 2011 Kabupaten Indragiri Hilir

2021 ◽  
Vol 6 (2) ◽  
pp. 86-98
Author(s):  
Muhsin Muhsinhukum
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Research Method ◽  
User Fees ◽  
Clear Picture ◽  
Legal Research ◽  
Community Factors ◽  
Sanitation Services ◽  
Inhibiting Factors ◽  
The Law

Efforts to implement the implementation of the Regional Regulation regarding the retribution for waste and sanitation services in Indragiri Hilir Regency certainly require support from many parties, both from the local government and the community who are classified as obligatory levies. The problems in this study are (1) How is the Implementation of Collection of Regional Retribution in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency, (2) What are the Inhibiting Factors in the Implementation of Collecting Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency. (3) What are the Efforts in Implementing Regional Retribution Collectors in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency This research method uses empirical/sociological legal research, the nature of this research is descriptive, that is, it provides a clear picture. It can be concluded that (1) Implementation of Collection of Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation No. 15 of 2011 Indragiri Hilir Regency begins with collecting data and mandatory registration of user fees clearly and correctly and collecting using SKRD which is carried out once a month turns into two times in one month. month. (2) Inhibiting factors in this implementation can be seen from the lack of supervision, factors from the law itself, law enforcement factors, facilities and facilities and community factors. (3) Efforts are made by increasing the supervision carried out by DLHK together with Bapenda, issuing regulations further implementing regulations as a basis for implementing additional regulations, involving Satpol PP who act as regional regulations enforcers and the formation of PPNS as part of investigators who are authorized to take action on cases of regional regulations violations committed by retribution obligations that do not implement regulations.      

scholarly journals ASPECT OF JUSTICE ON PROGRESSIVE TARIFF STIPULATION POLICY ON MOTORIZED VEHICLES TAX IN PAPUA PROVINCE

2018 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Hotlan Samosir
Keyword(s):  
Normal Level ◽  
Research Method ◽  
Legal Basis ◽  
Tax Collection ◽  
Positive Law ◽  
Progressive Tax ◽  
The Law ◽  
Motorized Vehicles ◽  
Wheeled Vehicles

<p>This study aims to analyze the implementation of progressive tariffs on motorized vehicles in Papua Province based on Regional Legislation Number 4 of 2011 concerning Regional Taxes. The problem studied in this paper is how aspects of democracy and justice are applied in regional legislation in Papua Province. The study was conducted by using a normative juridical research method which is focused on studying the application of norms in positive law. The application of progressive tax on four-wheeled motorized vehicles in Papua Province required review as it contradicted aspects of democracy and justice as mandated by Law Number 28 of 2009 concerning regional taxes and Regional Retributions. The enactment of the law gave a mandate to the region to form and issue a regional legislation as a legal basis for local tax collection. Based on the mandate, Regional Legislation Number 4 of 2011 concerning Regional Taxes in Papua Province was formed. Thus, the application of the regional legislation has not fully appropriate yet due to the factual consideration that the limitation on the number of four-wheeled vehicles in Papua Province is not due as its density is still at the normal level.</p>

scholarly journals WEWENANG KEPOLISIAN MENGADAKAN TINDAKAN LAIN DALAM MEMBERIKAN PERLINDUNGAN HUKUM TERHADAP ANAK MENURUT UNDANG-UNDANG NO.11 TAHUN 2012 TENTANG SISTEM PERADILAN PIDANA ANAK

2013 ◽  
Vol 2 (3) ◽  
Author(s):  
I Wayan Juwahyudhi
Keyword(s):  
Juvenile Offenders ◽  
Justice System ◽  
Research Method ◽  
Legal Protection ◽  
Negative Effects ◽  
Legal Research ◽  
Effects On Children ◽  
The Law ◽  
The Government ◽  
The Right

ABSTRACTOne of the police authorities is a discretionary action, where the action can also be done at the time of the investigation in dealing the juvenile offenders to protect children’s right to get justice and maximum legal protection. In the Law Number 11 of 2012 on the Juvenile Criminal Justice System stipulate about the investigator authority to carry out action of diversion, but this only applies to children under sentence of less than 7 years in prison and does not apply in children who are subject to punishments of more than 7 years in prison. This is contrary to the 1945 Constitution and the Law Number 23 of 2002 which emphasizes the protection of children before the law an the efforts to avoid imprisonment of the juvenile offenders.The thesis describes the police authority and the legal mechanisms and policies by the investigator in protecting the right on the juvenile offenders that puts the principles of legal protection. In order to avoid negative effects on children, therefore the police discretion is needed to avoid restrictions on freedom of the children’s right. The method used is a normative legal research method, where the normative or library legal research method is done by examining existing library materials.The writer suggested to the government to be more serious in dealing with the problems of children, especially for the juvenile offenders so that the welfare and right of children are protected and to avoid restrictions on freedom and minimize for juvenile offenders.

scholarly journals Penegakan Hukum Tindak Pidana Korupsi di Sulawesi Barat

2019 ◽  
Vol 1 (2) ◽  
pp. 14-21
Author(s):  
Sukmawati Sukmawati
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
Community Support ◽  
Cultural Factors ◽  
Second Law ◽  
Regional Government ◽  
Political Will ◽  
Community Factors ◽  
Law Enforcement Officials ◽  
Firm Commitment

Penelitian ini bertujuan untuk menganalisis dan menjelaskan hukum dan peraturan dalam mendukung penegakan hukum tindak pidana korupsi, upaya penegakan hukum dan faktor-faktor yang mempengaruhi penegakan hukum korupsi di Sulawesi Barat. Metode penelitian yang digunakan adalah penelitian Hukum Empiris. Hasil penelitian ini menunjukkan bahwa: pertama, instrumen yuridis normatif yang mengatur penegakan hukum tindak pidana korupsi sudah memadai, tetapi membutuhkan komitmen yang kuat oleh petugas penegak hukum dalam mengimplementasikan artikel yang relevan, LSM dan dukungan masyarakat untuk penegakan hukum bagi korupsi dan kurangnya pemahaman untuk semua elemen penegakan hukum. kedua, upaya penegakan hukum untuk korupsi di Sulawesi Barat terdiri dari Partisipasi Masyarakat, Profesionalisme Aparat Penegak Hukum, Kemauan Politik Pemerintah Daerah dan Dukungan DPRD Sulawesi Barat. Ketiga, faktor-faktor yang mempengaruhi penegakan hukum korupsi di Sulawesi Barat adalah faktor hukum, faktor penegakan hukum, fasilitas atau fasilitas, faktor masyarakat, dan faktor budaya. This study aims to analyze and explain the laws and regulations in supporting law enforcement of criminal acts of corruption, law enforcement efforts and the factors that influence law enforcement of corruption in West Sulawesi. The research method used is Empirical Law research. The results of this study indicate that: first, a normative juridical instrument that regulates the law enforcement of criminal acts of corruption is adequate, but it requires a firm commitment by law enforcement officials in implementing relevant articles, NGO and community support for law enforcement of corruption and lack of understanding for all law enforcement elements. second, law enforcement efforts for corruption in West Sulawesi consist of Community Participation, Professionalism of Law Enforcement Officials, Political Will of Regional Government and West Sulawesi DPRD Support. Third, the factors that influence law enforcement of corruption in West Sulawesi are legal factors, law enforcement factors, facilities or facilities, community factors, and cultural factors.

scholarly journals PERTANGGUNGJAWABAN PEMILIK KENDARAAN BERTENAGA ELEKTRIK DARI ASPEK KEAMANAN BERKENDARA

2021 ◽  
Vol 14 (2) ◽  
pp. 160-169
Author(s):  
Shandy Kurnia Wardhana
Keyword(s):  
Electric Vehicles ◽  
Research Method ◽  
Legal Certainty ◽  
Legal Research ◽  
Driving License ◽  
Wheeled Vehicle ◽  
Human Side ◽  
Motorized Vehicles ◽  
Wheeled Vehicles ◽  
Laws And Regulations

The purpose of this study is to determine legal certainty regarding the use of electric vehicles. The legal research used is a normative research method which focuses on positive laws that exist in laws and regulations as well as library materials and literature. Regarding driving licenses, as the researchers described above, of course, the application for electric vehicles is still not fully covered. For now, the driving license for electric vehicles is temporarily applied to electric motorcycles which need to be recalled in Article 7 of Law no. 22-2009 is one category of motorized vehicles. As for the license for this 4-wheeled vehicle, the researcher concludes that the temporary 4-wheeled vehicle driving license is no different from 4-wheeled vehicles in general because, as the researcher explained above, this autopilot vehicle has a system called a decision. Parties where the human side is the driver and the vehicle.Keywords: autopilot; electric vehicles; responsibleAbstrakTujuan penelitian ini untuk mengetahui kepastian hukum tentang penggunaan kendaraan elektrik. Penelitian hukum yang digunakan yaitu metode penelitian normatif yang dimana berfokuskan pada hukum positif yang ada pada peraturan perundang-undangan serta bahan pustaka dan juga literatur. Mengenai surat ijin mengemudi seperti yang peneliti paparkan di atas tentu saja penerapan untuk kendaraan elektrik ini masih belum tercakup semua. Untuk saat ini surat ijin mengemudi untuk kendaraan elektrik ini sementara diterapkan pada sepeda motor listrik yang dimana perlu diingat kembali pada Pasal 7 UU No. 22-2009  merupakan salah satu kategori kendaraan bermotor. Sedangkan untuk surat izin untuk kendaraan beroda 4 ini peneliti mempunyai kesimpulan bahwa surat ijin mengemudi kendaraan roda 4 untuk sementara, tidak berbeda dengan kendaraan roda 4 pada umumnya dikarenakan seperti peneliti paparkan diatas bahwa kendaraan autopilot ini memiliki sebuah sistem bernama keputusan yang terdiri dari dari pihak yang dimana pihak manusia selaku pengedara dan kendaraan.

scholarly journals IMPLIKASI PERUBAHAN UNDANG-UNDANG PEMERINTAHAN DAERAH TERHADAP KEWENAGAN TATA KELOLA PEMANFAATAN ENERGI DAN SUMBERDAYA MINERAL OLEH PEMERINTAHAN DAERAH DI INDONESIA

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rizky Setiawan
Keyword(s):  
Public Policy ◽  
Natural Resources ◽  
Policy Making ◽  
Mineral Resources ◽  
Regional Government ◽  
Public Policy Making ◽  
State Revenue ◽  
The Law ◽  
The Government ◽  
Environmentally Sound

This paper attempts to examine the authority of the Regional Government following the amendment of the Regional Government Law Number 32 of 2004 to Law No. 23 of 2014. The compilation of this paper is based on a review of Library and Legislation. One of the important points in the amendment of the Law on Regional Government relates to the authority of the Regional Government in the Management of Mineral Resources. The implications of the amendments to the Law on Regional Government include the decreasing authority of the Government of Tinggua II related to the granting of permits and supervision of the utilization of energy and natural resources in the area of regencies / cities in Indonesia. public policy making (public policy making). Energy and Mineral Resources have now played a very important role in the development of the Indonesian economy, which serves as one of the backbone of state revenue. The management of Natural Resources needs to be done optimally, efficiently, transparently, sustainably and environmentally sound, and equitable in order to gain the greatest benefit for the people's sustainable prosperity.  

scholarly journals PENGATURAN TINDAK PIDANA DALAM UNDANG-UNDANG NOMOR 32 TAHUN 2009 TENTANG PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP (Tinjauan Fiqh Al- Bi’ah)

2017 ◽  
Vol 6 (2) ◽  
pp. 173
Author(s):  
Muhammad Ridwansyah
Keyword(s):  
Environmental Protection ◽  
Research Method ◽  
Environmental Governance ◽  
Environmental Law ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Legal Norms ◽  
Criminal Sanctions ◽  
The Law ◽  
The Government

The setting of environmental law in Indonesia has started to improve since the Law Number 32 of 2009 on Environmental Protection and Management contains criminal act for every person who violates the provisions. It is stated in Article 98, 99, 100. This research method is a library or literature research which is conducted to gather secondary data in the field of environmental law and fiqh al-bi’ah. This research is normative law research while the nature of this research is descriptive analysis. It aimed to give a systematic illustration on legal norms that was found in law number 32 of 2009 and environmental fiqh accurately and the criminal sanctions review used in both arrangements. In this study there were two questions first, how is the arrangement of criminal act in Law No. 32 of 2009 on Environmental Protection Management. The second is whether the concept of fiqh al bi’ah is in line with Law No. 32 of 2009 on Environmental Protection Management. The result from this study is that the criminal act contained in the Law No. 32 of 2009 on Environmental Protection Management has not been enough to trap the environmental destroyer so that the government is expected to revise the unsuitable articles. Furthermore, the result of this research shows the similarity concept between fiqh al bi’ah and environmental governance in Indonesia. The concept offered by fiqh al bi’ah is a part of maqashidul syari’ah where Islam strongly recommended to maintain the environment. Keywords: environment, Fiqh Al-Bi’ah, Maqashidul Syari’ah

scholarly journals EDUKASI PERPAJAKAN: UNDANG-UNDANG KETERBUKAAN INFORMASI KEUANGAN SEBAGAI SARANA MEMBANGUN KESADARAN BAYAR PAJAK MELALUI PENDIDIKAN PERGURUAN TINGGI YOGYAKARTA

2022 ◽  
Vol 18 (1) ◽  
pp. 1-25
Author(s):  
Alfiatul Maulida ◽  
Siti Sumartiah
Keyword(s):  
Path Analysis ◽  
Information Disclosure ◽  
Research Method ◽  
Tax Compliance ◽  
Financial Information ◽  
Tax Treaties ◽  
Tax Education ◽  
The Law ◽  
The Government ◽  
To Receive

The large number of people who avoid taxes has made the government look for effective and efficient alternatives to enforce an orderly and legally correct manner, namely by issuing the Law on the Disclosure of Financial Information. The Law on Financial Information Disclosure was published on 23 August 2017. Access to financial information for tax purposes includes access to receive and obtain financial information in the context of implementing the provisions of laws and regulations in the field of taxation and the implementation of international tax treaties. This study aims to analyze how much influence tax education can have on building tax awareness, to analyze how much the Financial Information Disclosure Act is known and understood by prospective taxpayers and taxpayers, and to analyze the effect of the Law on the Disclosure of Financial Information to make Personal Taxpayers. pay taxes orderly. The research method used is Path Analysis. Keywords: tax education, disclosure of financial information, tax compliance funds

scholarly journals Smart City Implementation: Integration of Villages and Cities in Purwakarta Regency, West Java Province

2019 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Etin Indrayani ◽  
Gatiningsih Gatiningsih
Keyword(s):  
Smart City ◽  
Research Method ◽  
Development Process ◽  
Smart Cities ◽  
Regional Government ◽  
Digital City ◽  
Inhibiting Factors ◽  
Descriptive Approach ◽  
Ict Infrastructure ◽  
The City

Abstract This study aims to analyze the implementation of Smart City that integrates villages and cities in Purwakarta Regency, identify and analyze any inhibiting factors that influence the development process of the City of Purwakarta towards the Smart City, identify and analyze the efforts of the Purwakarta Regency government in realizing Smart City. The research method used in this study is a qualitative research method with a descriptive approach.. The results showed that the smart city that was implemented in Purwakarta Regency focused more on the use of information technology to improve services to the community, meaning this concept was more accurately referred to as a digital city. Some programs that have been implemented by the Regional Government are the first steps to realize Purwakarta Regency as a smart city. Barriers and obstacles faced include: not yet comprehensive existing policies to accommodate the problems faced in the implementation of smart cities, ICT human resources are still limited both in quantity and quality, budget limitations cause the existing infrastructure is not optimal, especially in villages, interoperability is not optimal, and blueprint has not been prepared comprehensively. Efforts that have been made by the Purwakarta Regency government include: Several legal products both regent regulations and regent instructions have been issued to support the implementation of smart city, ICT competency enhancement, application interoperability in each OPD, budgeting for device maintenance, Budgeting for developing systems, and budgeting for improving the welfare of ICT employees. Keywords: Village and City Integration, Implementation of Smart City, Digital City, ICT Infrastructure

scholarly journals The Administration of Corporate Social Responsibility in the District Regulation in Indonesia

2015 ◽  
Vol 5 (1) ◽  
pp. 207
Author(s):  
Mukti Fajar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Governments ◽  
Research Method ◽  
Limited Liability ◽  
Regional Area ◽  
The Law ◽  
The Government ◽  
Regulation Model ◽  
Corporate Social

In Indonesia, Corporate Social Responsibility (CSR) is corporate activity that is regulated by the law. By means of the Investment Law No.25 year of 2007 and the Limited Liability Company Act No. 40 year of 2007, it is regulated that every company in Indonesia is obliged to implement CSR. However, these regulations are not set technically; therefore some local governments have made guidelines for the implementation of CSR through the District Regulations. The problems of this study are: (1) how is the CSR regulation model in the District Regulation? (2) What are the company’s attitude and the company’s request towards the CSR regulation in the District ? This study uses normative law research method that examines the provisions of the law, as well as empirical legal research method that used to observe the behavior and the attitude of the government and corporate actors. This research took place in several provinces in Indonesia.The results of this research are: First, the CSR regulation in regional area is formulated based on local government authorities. The provisions of these district regulations are customized to the interests of each region, although it still normatively refers to the standard legislation. Second: The Company’s attitudes prefer the self-regulated regulations arranged by their respective companies. Additionally, the setting of CSR can make the arrangement of CSR activities in accordance with the District Government program; as a result it can speed up the community development.

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