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All Journal Legal Standing : Jurnal Ilmu Hukum Jurnal Hukum Lex Generalis
Virna Dewi
Universitas Pertiba
Law, Crime, Criminology & Criminal Justice

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Urgensi Penegakan Hukum Pidana Terhadap Tindak Pidana Penyuludupan Bahan Bakar Minyak Hery Surahman; Eko Riyadi; Virna Dewi
Legal Standing : Jurnal Ilmu Hukum Vol. 10 No. 1 (2026): Legal Standing
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v10i1.12622

Abstract

Fuel oil smuggling in the maritime area of Bangka Belitung is a complex criminal phenomenon with significant impact on the national economy. This research aims to analyze the urgency of criminal law enforcement against fuel oil smuggling crimes in the Bangka Belitung maritime region by examining the reality of law enforcement in the field and identifying challenges faced by law enforcement officers. The research method uses an empirical juridical approach with data collection techniques through literature study, in-depth interviews with law enforcement officers, and field observations. The research results show that criminal law enforcement against fuel oil smuggling in the Bangka Belitung maritime area still faces various structural and operational constraints. Field reality shows minimal coordination between agencies, limited surveillance infrastructure, and weak maritime area monitoring systems. Main challenges include the vast coverage of maritime areas, increasingly sophisticated modus operandi, limited operational budget, and lack of public awareness about the negative impacts of fuel oil smuggling. This research recommends the need for synergy between law enforcement agencies, improvement of maritime surveillance technology, and strengthening more comprehensive regulations to optimize criminal law enforcement against fuel oil smuggling crimes.
Tingkat Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan: Studi Empiris di Kota Pangkalpinang Meilani Putri; Cik Marhayani; Virna Dewi
Jurnal Hukum Lex Generalis Vol 7 No 8 (2026): Tema Hukum Pemerintahan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i8.4183

Abstract

This study aims to describe the level of taxpayer compliance in paying the Rural and Urban Land and Building Tax (PBB) in Pangkalpinang City in 2024. The study employed a quantitative descriptive method with an empirical approach. A total of 81 taxpayers were selected using purposive sampling. Data were collected through questionnaires and analyzed using descriptive statistics. The results showed that the mean taxpayer compliance score was 110, which falls into the high category based on the predetermined assessment criteria. These findings indicate that taxpayers in Pangkalpinang City demonstrate a high level of compliance in fulfilling their Land and Building Tax obligations, thereby supporting the increase in Regional Original Revenue (PAD).
Co-Authors Cik Marhayani Eko Riyadi, Eko Hery Surahman Meilani Putri