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All Journal JURNAL HUTAN LESTARI Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Pena Justisia: Media Komunikasi dan Kajian Hukum
Sarikun, Sarikun
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Agriculture, Biological Sciences & Forestry Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMANFAATAN JENIS ROTAN OLEH MASYARAKAT DUSUN MUNGGUK MERANANG KECAMATAN SUNGAI LAUR KABUPATEN KETEPANG Sarikun, Sarikun; M, Iskandar A; Hardiansyah, Gusti
JURNAL HUTAN LESTARI Vol 7, No 4 (2019): JURNAL HUTAN LESTARI
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jhl.v7i4.37863

Abstract

Forest is a source of germplasm that has the potential to meet a variety of human needs such as: food, shelter, medicines and handicrafts. This species of rattan plant is one of the non wood  forest products utilized by the people of Mungguk Meranang village and the species of rattan that are widely used as matting, rigging, and as vegetables. The purpose of this study was to determine the type of rattan, the species of activity made from rattan and the income of the rattan craftsmen comercial in Mungguk Meranang villaget, Sungai Laur District, Ketapang Regency. The results of the study carried out there are 10 types of rattan plants that are utilized, 12 types of woven made from rattan and net income of the community of Rp. 1,322,866 / year with a maximum net income of Rp. 2,268,000 / year and minimum net income of Rp. 276,000 / year.Keywords: Korthalsia, Calamus and Daemonorops
Aspek Kepastian Hukum Dalam Sistem Pelaporan Pajak Di Indonesia Sarikun, Sarikun
DEDIKASI : Jurnal Ilmiah Sosial, Hukum, Budaya Vol 26, No 1 (2025): DEDIKASI
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/ddk.v26i1.8761

Abstract

Penelitian ini mengkaji aspek kepastian hukum dalam sistem pelaporan pajak di Indonesia serta akibat hukum yang timbul apabila wajib pajak tidak melakukan pelaporan pajak. Sistem perpajakan Indonesia dihadapkan pada berbagai tantangan, antara lain kerumitan regulasi, inkonsistensi penegakan hukum, dan kurangnya transparansi. Permasalahan ini berdampak langsung terhadap kepatuhan wajib pajak dan efektivitas penerimaan negara. Penelitian ini menggunakan metode hukum normatif dengan pendekatan teori-teori hukum seperti Hukum Positif (Hans Kelsen), Hukum Progresif (Satjipto Rahardjo), dan Teori Kepatuhan. Hasil kajian menunjukkan bahwa meskipun Indonesia telah menerapkan sistem digitalisasi pajak seperti e-Filing, keberhasilan pelaksanaannya masih bergantung pada tingkat literasi dan sosialisasi yang memadai. Ketidakpastian hukum, terutama dalam penegakan terhadap penghindaran pajak, memperlemah kepercayaan publik terhadap sistem. Selain itu, ketidakpatuhan dalam pelaporan pajak dapat menimbulkan sanksi administratif, pidana, serta dampak sosial-ekonomi, yang dikaji melalui perspektif teori keadilan dan utilitarianisme. Oleh karena itu, perlu adanya penyempurnaan regulasi, konsistensi dalam penegakan hukum, serta edukasi berkelanjutan guna menciptakan sistem perpajakan yang adil, transparan, dan berdaya guna.
LEGAL REMEDIES AGAINST TRADITIONAL LAND SALE AND PURCHASE DISPUTES IN POSITIVE LAW STUDY Safitri, Gusti Heliana; Ekawati, Ekawati; Sarikun, Sarikun; Hefni Putri, Dina Paramitha; Khairunnisah, Khairunnisah
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 001 (2023): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.4273

Abstract

Land is an economic driving object for humans and the state whose use cannot be separated from politics and law, as well as the function of realizing mutual benefit. Conflict over customary land is a social phenomenon that can be explained through various sociological bases. This sociological foundation helps us understand the root causes, dynamics and implications of conflicts related to customary land ownership and use. Customary land disputes can vary depending on the culture, traditions and value systems of the indigenous peoples concerned. resolving customary land disputes often requires a deep understanding of the culture and values of the community, as well as respect for their rights in the context of national and international law. In this case, what legal measures can be taken in relation to disputes regarding customary land from a positive legal perspective in Indonesia The research method is a type of normative legal research or research using the rules in existing laws and regulations and research carried out by collecting data directly in the field from competent parties related to the object under study, because it is in the form of secondary data such as laws and regulations. literature books .       The court decision will regulate the land rights and obligations of each party. disputes over the sale and purchase of customary land can trigger reconsideration of customary regulations or land law in Indonesia. This could mean changes in the practice of buying and selling customary land as a form of implementing agrarian reform with settlement. Settlement of land disputes using the ADR mechanism is carried out based on Law no. 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, in conjunction with Law no. 48 of 2009 concerning Judicial Power, and various other legal provisions such as Supreme Court Regulation (PERMA) Number 1 of 2008 concerning Mediation Procedures in Court, which has been replaced by PERMA No. 1 of 2016 concerning Mediation Procedures in Court and Regulation of the Head of the National Land Agency Number 3 of 2011 concerning Management of Assessment and Handling of Land Cases which has been replaced by Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 11 of 2016 concerning Case Settlement Land. Mediation is carried out according to the agreement between both parties using the help of a mediator as an intermediary.
Co-Authors Ekawati Ekawati Gusti Hardiansyah Hefni Putri, Dina Paramitha Khairunnisah Khairunnisah M, Iskandar A Safitri, Gusti Heliana