scholarly journals DIREKTORAT JENDERAL PAJAK SEBAGAI PENEGAK HUKUM TRANSFORMATIF DI INDONESIA

Scientax ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 41-57
Author(s):  
Bayu Krisnapati
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Public Law ◽  
Research Use ◽  
Law System ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
Approach Method ◽  
Service Institution ◽  
Government Institution

Directorate General of Taxes (DGT) is a government institution that half of the authority is judicative because the DGT is able to collect revenue by using enforcement to taxpayers. The DGT has judicative characteristic so that the DGT must be abreast with the other law enforcement institution in Indonesia law system. In this case, the writer used the term of Transformative Law Enforcement (TLE). Act number 9/2017 gives new duty and power for the DGT so that it strengthen DGT position as a TLE. This research focuses on DGT role as a TLE until the existence of the DGT can be recognized in public law system and is purposed for the DGT to have specific law that manage the DGT. This research use normative judicatory approach method and qualitative descriptive with secondary data. The conclusion is that Act number 9/2017 gives new duty and power for the DGT as TLE to have unimpeded access of financial information from financial service institution and another entity in order to increase taxpayer compliance eventhough it might cause conflict of interest with Bank Indonesia as the central bank and the highest authority of all banks in Indonesia.

Acquisition Cost of Land and Building Rights Based on Buying and Selling

Authentica ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 1-17
Author(s):  
Singgih Permana Adhi
Keyword(s):  
Law Enforcement ◽  
Acquisition Cost ◽  
Secondary Data ◽  
Primary Data ◽  
Research Procedure ◽  
Approach Method ◽  
Transaction Price ◽  
Legal Consequences

The collection of regional taxes and levies must be based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, and for the Banyumas Regency area, it has been regulated in Regional Regulation Number 1 of 2011 concerning Regional Taxes in conjunction with Regional Regulation Number 22 of 2016 concerning Amendments to the Second Regulation Region Number 1 the Year 2011 concerning Regional Taxes. One type of tax that is under the authority of the regions is the Fees for Acquisition of Rights on Land and Buildings, hereinafter referred to as BPHTB. The approach method used in thisresearch is the normative juridical approach method. The data used are secondary data and primary data as a complement to secondary data. The results and discussion are the application of BPHTB based on the  sale and purchase of the implementation including the process of filling in the SSPD BPHTB, determining tax objects, tax taxes, calculating taxes, research or validation, and payment. BPHTB is based on the sale and purchase of applications based on the PDRD Law and Regional Tax Regulations, the basis for calculating the BPHTB is the transaction price, therefore based on the Regent Regulation, the RegionalFinance Agency carries out a research procedure (validation) of BPHTB based on buying and selling with the truth of the transaction price value used to calculate BPHTB. PPAT which regulates the deed of transfer of rights, without ta  supervision has been paid and validated giving legal consequences for PPAT in the form of sanctions in the form of fines for each award. Law enforcement of sanctions on administrative fines against PPAT and the procedures for its implementation are not regulated and have not been further regulated in the PDRD Law, Regional Tax Regional Regulations, or in implementing regulations.Keywords: Regional Taxes; Fees for Acquisition of Rights on Land and / or Buildings; Legal Consequencesof Land Deed Making Officials.

scholarly journals Bentuk Pertunjukan dan Teknik Penokohan Teater Rakyat Kuda Gipang Carita

2016 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Bayu Bastari Setiawan
Keyword(s):  
Data Collection ◽  
Research Use ◽  
Descriptive Data ◽  
Royal Palace ◽  
Characterization Techniques ◽  
Characterization Technique ◽  
Folk Theater ◽  
Art Forms ◽  
Qualitative Descriptive ◽  
Approach Method

AbstractResearch takes place on Sanjaya Raden Group, Parigi Village, Tapin District, South Kalimantan is focused to determine the form of performances and characterization techniques in the art of theater Kuda Gipang Carita. This research use approach (method): qualitative-descriptive. Data collection techniques include, observation, documentation, interview, and literature. The results of this study mentions that the Kuda Gepang Carita is a folk theater art forms of South Kalimantan royal palace-centric show. Form of presentation has a structure that contains six sections: mangibar, trial kingdom, scenes, climax and cover. Regarding the characterization technique determined by the accuracy of the figures according to its function in the story.Keywords: kuda gipang carita, folk theater, forms of performance

scholarly journals TINJAUAN HUKUM PEMIDANAAN TERHADAP PELAKU PENYALAHGUNA NARKOTIKA DENGAN SISTEM REHABILITASI

2016 ◽  
Vol 2 (1) ◽  
pp. 74
Author(s):  
Andri Winjaya Laksana
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Research Problem ◽  
Research Approach ◽  
Applicable Law ◽  
Sick People ◽  
Rehabilitation System ◽  
Approach Method ◽  
Conducting Research

Narcotics abuse has long been a serious problem in many countries. The conviction of narcotics abusers with imprisonment is an illegal law enforcement, narcotics abusers can be regardedas sick and very unwise when people mix up sick people with other offenders. The approach method used in this research is sociological juridical or socio legal research approach, that isthe way or procedure used to solve the research problem by examining secondary data in the form of legal materials or applicable law regulations then followed by conducting research on data Primary in the field. The result of the research shows that 1) The basis of criminalization of narcotics abuse with rehabilitation system is done with the classification of the Defendant when arrested in the condition of hand caught, 1 (one) day evidence was found with the detail of Law No. 35 of 2009, it was stated positive using narcotics based on Laboratory test letter based on the request of the investigator, Need Certificate from the doctor / soul psychiatrist government appointed by the judge, There is no evidence that the concerned involved in illicit narcotics. 2) The Obstacle of Criminalization Against Narcotics Abuse Culprit with Rehabilitation System due to the conflict between Laws and Regulations on the provision of rehabilitation then becomes the initial trigger for the implementation of rehabilitation in Indonesian punishment system.

scholarly journals PELAKSANAAN TUGAS DAN WEWENANG HAKIM PENGAWAS DAN PENGAMAT PENGADILAN NEGERI DENPASAR DALAM PEMBINAAN NARAPIDANA

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
I Dewa Made Suartha
Keyword(s):  
Law Enforcement ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
District Court ◽  
Primary Data ◽  
Legal Research ◽  
Law Enforcement Agencies ◽  
Applicable Law ◽  
Special Fund ◽  
Qualitative Descriptive

How is the implementation of duties and authorities of supervisors andobservers judges of Denpasar District Court in founding the convict? What areobstacles that occur in implementation of duties and authorities of supervisorsand observers judges of Denpasar District Court in founding the convict? The method used in this research was empirical legal research. Itscharacteristic is descriptive.  The data sources that used are primary data,secondary data and tertiary data. The primary data / field data were obtained byinterviewing the relevant law enforcement officer that has been determined as asample. The secondary data were obtained of literature studies. The data wasanalyzed by qualitative descriptive analysis to get the vivid conclusion anddescription in discussing the problems in this research. Conclusions derived from this study include: implementation of duties andauthorities of supervisors and observers judges of Denpasar District Court infounding the convict are not running optimally in accordance with the legislationin force. The factor that obstruct are the numbers of supervisors and observersjudges of Denpasar District Court were not adequate, that was one person, therewas no special fund (Operational fund) and there were no strict sanctions forthose when they could not do the duties according to the applicable law; theycould only appeal to the law enforcement agencies / officers of Class IIADenpasar Penitentiary founding the convict.

scholarly journals Penegakan Hukum Lingkungan yang Seimbang (Studi Kasus Pembakaran Hutan)

PRANATA HUKUM ◽  
2018 ◽  
Vol 13 (2) ◽  
pp. 115-125
Author(s):  
Aminah AMINAH
Keyword(s):  
Law Enforcement ◽  
Forest Fires ◽  
Economic Impacts ◽  
Human Life ◽  
Secondary Data ◽  
Ecological Impacts ◽  
Environmental Damage ◽  
Approach Method ◽  
The Government ◽  
The Concept Of Law

The environment has various functions and is very important for human life, so the Government makes legislation and enforces its law to maintain the function of the environment. Although law enforcement has been carried out, many environmental cases cannot be resolved so that pollution and environmental damage often occur in Indonesia. This research wants to know whether law enforcement in Indonesia has not yet realized the balance and how the concept of law enforcement is balanced. The approach method used by Juridical normative with analytical descriptive specifications, uses primary and secondary data and analysis using explanation building analysis. From the results of the study, it was found that Law Enforcement in Indonesia has not yet realized a balance, especially in law enforcement in cases of forest fires that have proven that forest fires repeatedly occur and have a good impact in the form of ecological impacts, economic impacts and sociological impacts, this is caused by various constraints of law enforcement Administration, civil or criminal.

scholarly journals The Implementation Of Criminal Law To The Forester Of Land And Land Combustion In Blora Regency

2020 ◽  
Vol 3 (2) ◽  
pp. 275
Author(s):  
Solikun Ni'am ◽  
Akhmad Khisni ◽  
Lathifah Hanim
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Forest Fires ◽  
Public Awareness ◽  
Secondary Data ◽  
Analysis Method ◽  
The Public ◽  
Approach Method ◽  
Analytical Research ◽  
National Police

The problems discussed in this study are how is the enforcement of criminal law against the perpetrators of forest and land burning in Blora Regency, as well as the factors inhibiting the enforcement of criminal law against perpetrators of forest and land burning in Blora Regency and its solutions. The approach method used is normative juridical, descriptive analytical research specifications. The data used is secondary data. Data collection method is a field study. The data analysis method uses qualitative analysis. As a knife for analysis, law enforcement theory, justice theory and legal certainty theory are used. The results showed that criminal law enforcement against perpetrators of forest and land burning in Blora Regency was not running optimally. This is evidenced by the absence of investigative efforts carried out by PPNS and the National Police in the crime of burning forests and land, so that there has never been a case of forest fires that has been resolved through a criminal route. Law enforcement efforts are preferred through preventive measures. The inhibiting factors of criminal law enforcement against forest and land arsonists in Blora Regency are the factors of laws where there is disharmony of laws governing forest and land burning crimes, difficulties in finding perpetrators and witnesses, limited costs in investigating forest crime and land and lack of public awareness. The solution to overcome these obstacles is to make criminal law the last resort in enforcing forest and land burning laws, not continuing forest fire cases to the investigation stage, and conducting socialization to the public about preventing forest and land burning.Keywords: Criminal Law Enforcement; Forest And Land Burning.

scholarly journals Reconstruction of the retroactive principle in the Indonesian criminal Law code based on the value of religious wisdom

2018 ◽  
Vol 1 (1) ◽  
pp. 177
Author(s):  
Sri Endah Wahyuningsih ◽  
Muchamad Iksan
Keyword(s):  
Criminal Law ◽  
Islamic Law ◽  
Secondary Data ◽  
Criminal Code ◽  
The Public ◽  
Qualitative Descriptive ◽  
Approach Method ◽  
Descriptive Method ◽  
The Ideal ◽  
Laws And Regulations

Indonesian Criminal Code that comes from Dutch heritage has to be reconstructed, because it is not in accordance with the state of Indonesia which is now already independent. One of the important principles in the Criminal Code that needs to be reconstructed is the retroactive principle contained in Article 1 paragraph (2) of the Criminal Code. The law can be retroactive as long as it benefits the defendant, not until the convicted person. The purpose of this research is to evaluate retroactive principle in Criminal Code seen from perspective value of religious wisdom, and ideal reconstruction of retroactive principle in next Criminal Code in accordance with perspective value of religious wisdom. Approach method in this research was done with normative juridical, the data used were secondary data by doing the extracting data bibliography, and data analysis were done by using qualitative descriptive method. Based on the values of religious wisdom, especially from the perspective of Islamic law in the case of any change of laws and regulations, in principle, non-retroactive principle (non-retroactive) is applied, but in certain cases the principle can be disregarded in accordance with the principles of "dlarar" and " maslahat ". The ideal reconstruction of the retroactive principle in the case of a change of laws and regulations after an act has occurred, new laws and regulations shall be applied in accordance with prevailing laws and regulations in favor of the producer and to the benefit of the public for certain offenses determined by Constitution.

scholarly journals TOWARDS A NEW NORMAL ERA: IMPLEMENTATION OF IMMIGRATION FUNCTION DURING THE COVID-19 PANDEMIC IN INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 23-38
Author(s):  
Bima Yosua A Tarigan ◽  
Faridh Al Wajidi ◽  
K Karina
Keyword(s):  
Qualitative Research ◽  
Law Enforcement ◽  
Research Method ◽  
Policy Changes ◽  
State Security ◽  
The World ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Combined Data

Immigration functions include immigration services, law enforcement, state security, and facilitating community welfare development. The implementation of these functions is carried out by the Directorate General of Immigration, which carries out the task of guarding the country's gates. However, during the Covid-19 pandemic, the Directorate General of Immigration is expected to be able to carry out the immigration function without neglecting the spread of the Covid-19 virus that is currently sweeping the world. Not to mention that there are problems that can threaten state security and national sovereignty as well as the decline in the country's economy during this pandemic. The formulation of the problem that will be examined in this paper is what forms of immigration function carried out by the Directorate General of Immigration and how the implementation of the implementation of the immigration function carried out during the Covid-19 pandemic. This writing uses a qualitative research method with a qualitative descriptive approach with combined data collection (inductive/qualitative). From the research results, it is known that the Covid-19 pandemic resulted in various policy changes that had an impact on the implementation of the immigration function. This issue must encounter by  Directorate General of Immigration as an institution that is authorized to carry out the immigration function in Indonesia.

scholarly journals Nilai Pendidikan Pantun "Besaot" dalam Laman Facebook

2020 ◽  
Vol 9 (2) ◽  
pp. 118
Author(s):  
Nela Oktarina
Keyword(s):  
Content Analysis ◽  
Religious Education ◽  
Secondary Data ◽  
Document Analysis ◽  
Research Use ◽  
Educational Values ◽  
Analysis Techniques ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method

Artikel ini akan membahas nilai pendidikan pantun besaot di cyberspace. Penelitian dilakukan menggunakan metode deskriptif kualitatif, dengan datasekunder  berupa pantun yang bersumber dari laman facebook. Teknik pengumpulan data yang digunakan dalam penelitian menggunakan teknik analisis dokumen. Teknik analisis data dalam penelitian menggunakan concent analyis (analisis isi) dengan mengungkap, memahami, dan menangkap pesan karya sastra.  Berdasarkan hasil kajian terhadap 6 pantun besaot yang di dapat di laman facebook dalam grup “Bangka Yoh” yang diunggah oleh akun yang bernama Budi Js, diketahui bahwa pantun besaot memiliki nilai pendidikan sebagai berikut: (1) nilai pendidikan religi, (2) nilai pendidikan moral, (3) nilai pendidikan sosial dan (4) nilai pendidikan budaya.Katakunci: pantun, nilai pendidikan, facebookAbstract:This article will discuss the value of pantun besaot education in cyberspace. The research was conducted using a qualitative descriptive method, with secondary data in the form of rhymes that were sourced from the Facebook page. The data collection technique used in the study was document analysis techniques. Data analysis techniques in research use content analysis (content analysis) by revealing, understanding, and capturing messages of literary works. Based on the results of a study of 6 besaot rhymes obtained on the Facebook page in the "Bangka Yoh" group uploaded by an account named Budi Js, it is known that the besaot pantun has the following educational values: (1) the value of religious education, (2) the value of education moral, (3) the value of social education and (4) the value of cultural education.Keywords: pantun , educational values, facebook

scholarly journals PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL)

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 1118
Author(s):  
Siti Ratna Sari Dewi
Keyword(s):  
Comparative Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Before And After ◽  
Qualitative Descriptive ◽  
Approach Method ◽  
Tax Payments ◽  
Year 2013

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.

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