Luh Putu Suryani
Fakultas Hukum, Universitas Warmadewa, Indonesia

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Ketentuan Umum Pajak Dan Retribusi Daerah Terhadap Pengenaan Retribusi Parkir Ni Putu Reina Mahargita; I Ketut Kasta Arya Wijaya; Luh Putu Suryani
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.201-206

Abstract

Taxes are very important in raising funds for the state, which ultimately leads to national development and improving individual welfare. Regional Retribution is a payment made to the Regional Government by an individual or company in return for services or permits that meet their needs. As for the formulation of the problems raised, namely 1) How is the legal arrangement of parking levy imposition based on Indonesian legislation? 2) What are the juridical reasons for the imposition of parking fees based on Denpasar Mayor Regulation Number 35 of 2021? The research method used is normative legal research. The results show that various laws and regulations regulate local taxes and levies, but the only regulations that specifically regulate parking fees are Denpasar City Regional Regulation Number 19 of 2011 and Denpasar Mayor Regulation Number 35 of 2021. New regulations are needed to clarify that parking services on public roads require payment. Local Regulation No. 35 regulates the collection of public street retribution and states that the clarity of the collection is determined by the Local Government in accordance with applicable laws and regulations.
Perlindungan Hukum Terhadap Pekerja Toko Karpet di Desa Adat Seminyak (Studi Kasus di Crown Carpets) Marthen Lazarus Laning; Anak Agung Sagung Laksmi Dewi; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 6 No. 1 (2024): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.6.1.2024.121-127

Abstract

Legal protection and liability are important parts of employment. The Indonesian government creates jobs with legal protection for workers based on Pancasila and the 1945 Constitution. The omnibus law version of the Manpower Law explains the protection of workers in realizing welfare. The case study is located at Crown Carpets in Seminyak Traditional Village, Bali. Empirical legal research method with a focus on collecting data directly from the field through observation and interviews. The main source of data comes from employees at Crown Carpets and the owner of the company provides information about the protection and legal liability in the carpet shop. Secondary data includes relevant primary and secondary legal materials. The data analysis technique used is descriptive technique. The results of the interview obtained that the Crown Carpets company's responsibility for its workers only provides compensation based on the employment relationship, without providing adequate protection in accordance with applicable labor regulations. The owner of Crown Carpets revealed that the company only has verbal agreements with its workers, which do not provide definite guarantees related to work safety and financial protection in the case of serious work accidents in the form of insurance.