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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Claudia Theressa
Universitas Katolik Widya Mandira Kupang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Hukum Pajak dan Konstribusi Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah Kota Kupang Ferdinandus N. Lobo; Markus AKB Hallan; Claudia Theressa; Albertino Admareksa Noko Reku; Yoab Lende; Valentinus Wedjo Nano
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7702

Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu komponen penting dalam struktur Pendapatan Asli Daerah (PAD) Kota Kupang. Sejak dialihkan dari pemerintah pusat kepada pemerintah daerah berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, pengelolaan PBB-P2 di Kota Kupang telah diatur melalui Peraturan Daerah Kota Kupang Nomor 5 Tahun 2012 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Artikel ini mengkaji landasan hukum pemungutan PBB di Kota Kupang, kontribusi penerimaan PBB terhadap PAD, faktor-faktor penghambat kepatuhan wajib pajak, serta upaya optimalisasi penerimaan. Berdasarkan data empiris, realisasi penerimaan pajak daerah Kota Kupang selama 2014-2018 selalu melampaui target. Namun demikian, tingkat kepatuhan wajib pajak dalam membayar PBB masih rendah, dengan tunggakan mencapai Rp 2,32 miliar pada periode 2021-2024. Diperlukan sinergi antara perbaikan regulasi, peningkatan kesadaran hukum masyarakat, dan penguatan kapasitas kelembagaan untuk mengoptimalkan penerimaan PBB demi mendukung pembangunan daerah Kota Kupang.
Analisis Yuridis Tindak Pidana Pemekorsaan; Studi Kasus Berdasarkan Berita Acara Pemeriksaan dari Laporan Polisi No. Pol: Lp/B/126/Vii/2025/Spkt/Res Malaka/Polda NTT Finsensius Samara; Regina Kelore; Yoab Lende; Brian Gabriel Therik; Yolanda Pricillia Manurung; Merlindah Mooy Ressa; Claudia Theressa
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 8 No. 1 (2026): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/as.v8i1.10857

Abstract

This research analyzes the case of rape that occurred within the context of a dating relationship in Malaka Regency, East Nusa Tenggara, based on police report No.Pol: LP/B/126/VII/2025/SPKT/Res Malaka/POLDA NTT dated July 6, 2025. This case involves a suspect with the initials AB (21 years old) who raped his girlfriend, FA, in Kletek Forest on July 5, 2025, at 10:30 PM WITA. This research uses a normative legal research method with a case approach and descriptive analysis of the Examination Report (BAP) as the primary data source. The research findings indicate that: (1) this case is suitable to proceed to trial based on the presence of official reports, consistent victim testimony, supporting statements from three witnesses, medical evidence from the post-mortem examination, the suspect's confession, and physical evidence; (2) all elements of Article 285 of the Criminal Code have been cumulatively fulfilled; (3) the suspect was sentenced to 10 years in prison, considering several factors.
Co-Authors Albertino Admareksa Noko Reku Brian Gabriel Therik Ferdinandus N. Lobo Finsensius Samara Markus AKB Hallan Merlindah Mooy Ressa Regina Kelore Valentinus Wedjo Nano Yoab Lende Yolanda Pricillia Manurung