scholarly journals IMPLEMENTATION EXCISE REGULATIONS OF VAPE LIQUID IN KPPBC TIPE MADYA CUKAI MALANG

2019 ◽  
Vol 3 (1) ◽  
pp. 9-21
Author(s):  
Joko Sumantri

The study of e-cigarettes (vape) associated with excise is quite difficult to find in Indonesia. Thus, this study becomes important for the government in evaluating the application of vape liquid excise tax rules to make it fairer for businesses. By using a qualitative descriptive research method, this study obtained the findings that in the working area of KPPBC Type Madya Cukai Malang, the implementation of new regulations related to vape had increased the tobacco excise tax revenue by <1% of the total tobacco excise revenue in the Malang region. In Malang, the contribution of excise revenue from vape liquid is still relatively small to the overall excise tax revenue from tobacco products considering the quantity that is still not massive because it is a new product subject to excise. Although the socialization efforts related to this matter can be said to be successful, it is still needed a mechanism for channeling information for example through social networks so that the latest policies and regulations that are implemented can be implemented more effectively.

2021 ◽  
Vol 1 (2) ◽  
pp. 124-135
Author(s):  
Silvia Riskha Fabriar ◽  
Kurnia Muhajarah

Da'wah can be done with various strategies according to the state of mad'u. Management in the organization is structured in such a way that da'wah activities run well and according to purpose. The Qur'an Tafsir Council (MTA) is one of the da'wah institutions that carry out its da'wah with various methods, one of which is through television media among other da'wah media. MTA TV presents various da'wah programs in accordance with the vision of the MTA institution. The purpose of this study is to see how the MTA propaganda strategy through television is also side by side with other media. The author uses a qualitative descriptive research method. The findings of this study indicate that MTA through MTA TV can carry out their da'wah effectively because they are able to reach a wider audience. MTA TV is also able to adapt to the times so that this channel can survive, in addition to utilizing social networks that are in great demand by the public. However, on the other hand, the audience of listeners is still limited among Muslims who are members of this da'wah institution and the variety of programs is not so diverse.


2021 ◽  
Vol 926 (1) ◽  
pp. 012095
Author(s):  
B Bramantio ◽  
S H Sumantri ◽  
S Thamrin ◽  
N A Sasongko

Abstract Regulation is the important things as the framework and reference for developer to conduct a business such as geothermal development legally in line. Geothermal regulation is needed in developing geothermal power plant as renewable energy from green energy for cleaner environment. The purpose of this research was to analyse the geothermal regulation in Indonesia and compare with New Zealand regulation. This research was conducted using a qualitative descriptive research method. The data used in this study were taken through in-depth interviews with an expert and literature study from various relevant sources data related with Indonesia and New Zealand geothermal regulation. One of geothermal regulation in Indonesia is related to the Geothermal Working Area (GWA), where basically issued from two regimes of geothermal law, that are GWA formed prior Act No. 27/2003 and GWA formed afterward Act No. 27/2003, those geothermal regulations was changed time by time. While New Zealand has regulations namely Resource Management Act (RMA) 1991 which is the main environmental law in New Zealand. Therefore, from this research was analysed that clear regulation is needed to conduct geothermal development which is more applicable and provide benefits to geothermal developers who are fully supported by the government and stakeholders.


2018 ◽  
Vol 5 (2) ◽  
pp. 49
Author(s):  
Krisna Sujaya

Masyarakat di wilayah Panjalu, memiliki upacara adat setempat yang menjadi identitas masyarakat panjalu itu sendiri. Salah satu upacara adat yang dijaga dan dilestarikan oleh masyarakat Panjalu yaitu Upacara Adat Nyangku. Upacara Adat Nyangku adalah sebuah instrumen yang dipakai oleh nenek moyang masyarakat panjalu dalam mensiarkan agama islam. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Barang-barang yang di bersihkan ketika prosesi upacara adat nyangku yaitu: 1) Pedang, sebagai senjata yang digunkan sebagai sarana untuk penjagaan diri ketika menyebarkan agama islam, 2) Cis, merupakan tombak sebagai senjata yang digunkan sebagai sarana untuk penjagaan diri ketika menyebarkan agama islam, 3) Keris komando, bekas senjata yang digunakan raja panjalu sebagai alat komando dalam pemerintahan di kerajaan Panjalu, 4) Keris, merupakan pegangan atau koleksi para bupati panjalu terdahulu, 5) Pancaworo, merupakan alat yang digunakan sebagai senjata perang zaman dahulu, 6) Bangreng, merupakan alat yang digunakan sebagai senjata perang zaman dahulu, 7) Gong kecil, merupakan alat yang digunakan untuk mengumpulkan rakyat pada zaman dahulu. Selanjutnya di hari yang ditentukan, ketika Upacara Adat Nyangku siap untuk dilaksanakan, ada syarat khusus yang harus di patuhi yaitu 1) Cara Berpakaian, 2) Tata Cara Kirab Benda-benda peninggalan Kerajaan Panjalu. Apabila di analisis lebih lanjut, pada dasarnya tidak semua benda peninggalan di bersihkan ketika prosesi Upacara Adat Nyangku. Benda-benda peninggalan yang lain biasanya dibersihkan besok harinya. Hal yang demikian tersebut bertujuan agar prosesi Upacara Adat Nyangku berjalan efektif tanpa memakan waktu yang lama. Benda peningalan yang dibersihkan ketika prosesi Upacara Adat Nyangku hanya benda peninggalan asli Kerajaan Panjalu saja yaitu: 1) Pedang, 2) Keris KomandoAbstract Communities in the Panjalu region have local traditional ceremonies which become the identity of the panjalu community itself. One of the traditional ceremonies which is guarded and preserved by the Panjalu community is the Nyangku Traditional Ceremony. Nyangku Traditional Ceremony is an instrument used by the ancestors of the panjalu community in promoting Islam. This study uses a qualitative descriptive research method. The items that were cleaned during the procession of the Nyangku traditional ceremony, namely: 1) The sword, as a weapon used as a means of self-defense when spreading Islam, 2) Cis, was a spear as a weapon used as a means of self-defense when spreading Islam , 3) Keris command, former weapons used by king Panjalu as a command tool in the government in the kingdom of Panjalu, 4) Keris, is the handle or collection of the previous long-time regents, 5) Pancaworo, a tool used as an ancient weapon of war, 6) Bangreng, a tool used as an ancient war weapon, 7) Small Gong, is a tool used to gather people in ancient times. Furthermore, on the appointed day, when the Nyangku Traditional Ceremony is ready to be carried out, there are special conditions that must be obeyed, namely 1) How to dress, 2) Procedure for Kirab Heritage objects of Panjalu Kingdom. If further analyzed, basically not all relics are cleared during the procession of my Nyangku Traditional Ceremony. Other relics are usually cleaned tomorrow. This is intended to make the Nyangku Traditional Ceremony process effective without taking a long time. Restored objects that are cleaned during the procession of the Nyangku Traditional Ceremony are only the original relics of the Panjalu Kingdom, namely: 1) Swords, 2) Keris Komando


2021 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Muhammad Fatchuriza ◽  
Teguh Adi Prasojo

The purpose of this study is to determine the extent of the handling of public complaints management based on E-government in Kendal Regency and the response of the Kendal Regency Government to complaints from the public. This study used a qualitative descriptive research method, while data collection was carried out in three ways, namely observation, interviews, namely interviews with experts or people who understand topic to be researched and documentation study. The results showed firstly that E-government-based complaint handling system at UP4 of the Communication and Informatics Office of Kendal Regency was running optimally. The indicators that can be seen are as of February 2019 as many as 1338 complaints that were submitted to the Public Service Complaints Management Unit (UP4) 1248 have been processed. Second, in the context of implementing e-government in managing complaints, it is included in the scope of Government to Citizens (Government to Society) and also includes the use of Government to Employees services. Third, the types of e-government services in Indrajit (2004: 29-32) are described as divided into three main classes, namely: publish category, interact category, and transact category. In compalint handling system based on e-gove at UP4 Kendal district, it is included in the interact class category, because there has been a two-way communication and interaction relationship between the government and the community. The Influencing Factors 1. From government agencies, a) complaint distribution flow b) required maintenance costs. c) Internet Network. 2. From the community, a) Servers that often have problems, b) Less feedback


Author(s):  
Desvita Dianti Wiratami ◽  
Muhammad Nasrul ◽  
A. Inayah Ainun Fajriyah

The COVID-19 pandemic that has emerge and attacked Indonesia since the beginning of 2020 has intensified the demands for the role of the government to formulate a specific kind of policies that can address and accommodate social, economic, and political problems that arise as a consequence of this non-natural disaster. In an effort to cope with this disaster, the government has given a mandate to BNPB to take the strategic steps needed so that this pandemic is quickly finished, not least in Garut Regency, West Java. By implementing a qualitative descriptive research method, this study aims to methodologically and comprehensively analyze the role of BNPB in handling the COVID-19 pandemic in Garut Regency. The role of BNPB is very crucial considering the magnitude of the mandate carried out in an effort to mitigate the risk of the COVID-19 Pandemic disaster in Garut Regency, West Java.  Keywords: COVID-19 Pandemic; BNPB’s Role; Disaster Management; Comprehensive Studies.  


Author(s):  
Rainalia Nadifah Sugalayudana ◽  
Eva Misfah Bayuni ◽  
Muhammad Yunus

Abstract. Akad Ijarah is an agreement whose object is to redeem the benefits for a particular time, i.e. ownership benefits in return. Ijarah is divided into two kinds, namely Ijarah, which leads to the collection of remuneration (' ala al-A'yan) and Ijarah which leads to wages wage (' ala al-Asykhash) is a service.  The background of this research problem is many of which do wild parking or in the government of land road owned by no license but the parking man asks for a fee to the rider who entrust his vehicle to the event of the poll The wild. This research was conducted to answer three problems; 1. What is the concept of Akad Ijarah according to Fiqh Muamalah? 2. What is the implementation of wild parking rental at Sukahaji Bird market in Bandung? 3. How is the review of Akad Ijarah and regulation of the city of Bandung No. 3 year 2008 about the parking organizers to take a wild car rental? This method of research is a qualitative research method with the type of field research and the nature of qualitative descriptive research. The object of this research is Sukahaji bird market. The data collection techniques in this study are observations and interviews. The results of this study stated that: First, Ijarah is an agreement whose object of redemption benefits in return. Rukun Ijarah There are four, people who berakad, rent, Ijab Qabul, benefits. Secondly, the implementation of parking at Sukahaji Bird Market is divided into two, the official park with the land provided by the market and there are unofficial parking that eat the road. Thirdly, the transaction that occurred in the collection of wild parking rental has not been fulfilled and the requirements of Akad Ijarah and local regulations Bandung City No. 3 year 2008 about the operator of the regulation because there is no agreement in the withdrawal of parking fees, and land That is used does not have a permit to maintenance the parking lot or ownership of the benefits taken not its legitimate property. Keywords: Akad Ijarah, Fiqh Muamalah, wild car Rental collection, Local regulationsAbstrak. Akad Ijarah adalah akad yang objeknya penukaran manfaat untuk masa tertentu, yaitu pemilikan manfaat dengan imbalan. Ijarah dibagi menjadi dua macam yaitu, Ijarah yang mengarah kepada pengambilan imbalan (‘ala al-a’yan) dan Ijarah yang mengarah kepada upah mengupah (‘ala al-asykhash) yaitu bersifat jasa.  Latar belakang masalah penelitian ini banyak yang melakukan parkir liar atau di badan jalan lahan milik pemerintah dengan tidak memiliki ijin akan tetapi tukang parkir meminta biaya kepada pengendara yang menitipkan kendaraannya sehingga terjadinya pemungutan secara liar. Penelitian ini dilakukan untuk menjawab tiga rumusan masalah; 1. Bagaimana ketentuan Akad Ijarah menurut Fikih Muamalah? 2. Bagaimana pelaksanaan pengambilan sewa parkir liar di Pasar Burung Sukahaji Kota Bandung? 3. Bagaimana tinjauan Akad Ijarah dan Peraturan Daerah Kota Bandung No. 3 Tahun 2008 tentang Penyelenggara Perparkiran terhadap pengambilan sewa parkir liar? Metode Penelitian ini adalah Metode penelitian kualitatif dengan jenis penelitian lapangan dan sifat penelitian deskriptif kualitatif. Objek penelitian ini adalah Pasar Burung Sukahaji. Teknik pengumpulan data dalam penelitian ini adalah observasi dan wawancara. Hasil penelitian ini menyatakan bahwa: pertama, Ijarah adalah akad yang objeknya penukaran manfaat dengan imbalan. Rukun Ijarah ada empat, orang yang berakad, uang sewa, ijab qabul, manfaat. Kedua, pelaksanaan parkir di Pasar Burung Sukahaji terbagi dua, parkiran resmi dengan lahan yang disediakan oleh pihak Pasar dan ada parkiran tidak resmi yang memakan badan jalan. Ketiga,  transaksi yang terjadi dalam pengambilan sewa parkir liar belum memenuhi rukun dan syarat akad Ijarah dan Peraturan Daerah Kota Bandung No. 3 Tahun 2008 tentang penyelenggara perpakiran karena tidak ada perjanjian dalam penarikan biaya parkir, dan lahan yang digunakan tidak memiliki ijin penyelenggaraan tempat parkir atau kepemilikan manfaat yang diambil bukan milik sah nya.Kata Kunci : Akad Ijarah, Fikih Muamalah, Pengambilan Sewa Parkir Liar, Peraturan Daerah


2021 ◽  
Vol 18 (1) ◽  
pp. 96-107
Author(s):  
Nida Alfi Nur Ilmi

ABSTRACT This paper tries to explain and describe the position of UMKM in the Kepuh, Boyolangu Village, Banyuwangi, as an effort to reduce the unemployment rate, especially in the lower middle class and to see how the strategy of the UMKM founders in maintaining their position in all conditions. So it is hoped that readers can find out and analyze UMKM within the scope of the region as an effort to minimize unemployment and increase living standards. This paper use qualitative research method with a qualitative descriptive approach. Establishing UMKM is certainly not an easy thing, because the large number of workers does not guarantee UMKM, who is determined by the appropriate expertise and strategy. In addition, the Government has not been maximally perfect in overcoming problems and financial assistance for community UMKM which in reality is able to absorb many new workers, and has an impact on reducing the unemployment rate.


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.


2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>


2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Palahudin Palahudin ◽  
Muhammad Eri Hadiana ◽  
Hasan Basri

Abstract. Islamic education is tasked with guiding and directing the development of students from one stage to another until it reaches optimal levels. Islamic education aims to create a perfect human (al-insanul kamil) and a good human being (al-insan al-shalih). Other tasks are in accordance with the vision and mission of the Prophet, namely perfecting human morals. A good education is certainly well managed. Therefore it is necessary to manage according to Islamic teachings. By using a qualitative descriptive research method, this study will try to dig deeper into the extent to which the achievement of education management standards in accordance with Islamic teachings and solutions to solve problems faced. The management of education in achieving the goals of Islamic education is education that is capable of making people who are faithful and devout, educating pious individuals by paying attention to spiritual, emotional, social, intellectual, physical development, educating members of pious social groups, both in the Muslim family and community.


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