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PELAKSANAAN PERATURAN MENTERI KEUANGAN NOMOR. 91/PMK.03/2015 TENTANG PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BUKITTINGGI Haskar, Edi
Menara Ilmu Vol 13, No 3 (2019): Vol. XIII No. 3 Januari 2019
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/mi.v13i3.1214

Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana penerimaan pajak pada saatberlakunya Peraturan Menteri Keuangan No. 91/PMK.03/2015 tentang pengurangan ataupenghapusan sanksi administrasi pajak pada Kantor Pelayanan Pajak Pratama Bukittinggi.Hasil dari penelitian menunjukkan bahwa penerimaan pajak saat berlakunya PeraturanMenteri Keuangan No.91/PMK.03 /2015 mengalami peningkatan. Dari tahun 2012 sampai dengantahun 2015, persentase peningkatan penerimaan pajak yang terbesar yaitu pada tahun 2015 yaitusebesar 28,58%. Peningkatan ini didasarkan kepada kemauan Wajib Pajak untuk membayar pajakyang terutang yang belum dibayarkan yang mana dapat dihapuskan sanksi administrasinya.Peraturan ini memberikan apresiasi yang positif bagi Wajib Pajak dilihat dari meningkatnyaKepatuhan Wajib Pajak yang sempat mengalami penurunan pada tahun sebelumnya yangberpengaruh terhadap penerimaan pajak.Kata Kunci : Penghapusan, Kepatuhan, Permenkeu
An In-depth Examination of the Role and Dynamics of Presidential Institutions in Contemporary Political Systems Haskar, Edi
eScience Humanity Journal Vol 4 No 1 (2023): eScience Humanity Journal Volume 4 Number 1 November 2023
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i1.76

Abstract

The institution of the presidency plays a central role in the political systems of many countries around the world. This abstract aims to conduct an in-depth review of the role and dynamics of the presidential institution in the context of the contemporary political system. Through a descriptive and comparative analysis approach, this article explores a number of key aspects related to the presidential institution, including executive power, relations with legislative institutions, role in policy formation, and interactions with civil society. This research highlights variations in the structure and function of presidential institutions in different countries, as well as their impact on political stability, democracy and national development. By analyzing various case studies and related literature, this article seeks to provide a deeper understanding of the complexity and relevance of the presidential institution in the contemporary political context.
Penerapan Sanksi Admnistrasi Terhadap Bangunan Liar di Ruang Terbuka Hijau Kawasan Perumahan di Kota Payakumbuh Putra, Benny Eka; Haskar, Edi; Arman, Zuhdi
eScience Humanity Journal Vol 4 No 2 (2024): eScience Humanity Journal Volume 4 Number 2 May 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i2.167

Abstract

Green Open Space (RTH) is a part of the city that has no buildings or as few building elements as possible, consisting of natural elements and built elements that function to improve environmental quality. According to the Regulation of the Ministry of Public Works Number 5 of 2008 concerning Guidelines for the Provision of Green Open Space in Urban Areas, each city is required to provide a minimum of 30% of the total city area. There are two types of green spaces, namely public and private green spaces. The research focuses on private RTH where there are often violations committed by developers of residential areas by erecting illegal buildings in the form of housing units categorized as illegal buildings. Illegal buildings are buildings that do not meet the land use and suitability of buildings built in a location. Violations of local regulations related to illegal buildings in RTH still occur in Payakumbuh City. The purpose of this research is to find out how the application of administrative sanctions against violations that occur and analyze the obstacles in the application of these regulations. This research is descriptive using an empirical juridical approach. The results showed that the application of administrative sanctions against violations of local regulations related to illegal buildings in RTH in Payakumbuh City was at a low level. This is caused by several factors so that more commitment is needed from Payakumbuh City stakeholders to the application of administrative sanctions against violators of local regulations related to illegal buildings in RTH in Payakumbuh City.
Efektifitas Program KALIBER Sebagai Upaya Edukasi dan Preventif Bahaya Praktek Politik Uang Menjelang Pemilu 2024 Ragil, Ragil; Qayyum, Habil Ildi; Bahari, Hizbul; Haskar, Edi
Politica: Jurnal Hukum Tata Negara dan Politik Islam Vol 11 No 1 (2024): POLITICA: Jurnal Hukum Tata Negara dan Politik Islam
Publisher : Prodi Tata Negara (Siyasah) IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/politica.v11i1.8768

Abstract

Elections are a five-yearly democratic celebration that has a very important meaning in the life of the nation and state in Indonesia. The role of the community is very determining in the results of the 2024 election because with these results we, the Indonesian people, will show the world the quality of the implementation of democracy in this country. UMSB Law Faculty students in the form of the KALIBER (Kawal Pemilu Bersih) program are trying to play their role in guarding the 2024 elections in order to realize an election process that is clean and free from money politics. Through steps to provide information and educate the public about the dangers of money politics, as well as preventative efforts so that the public is not contaminated by these illegal practices in order to realize dignified elections. The aim of this program is to analyze the knowledge of prospective voters, both advanced voters and beginner voters, regarding the forms and methods of implementing money politics carried out by legislative candidates, election teams and election organizers. This research uses qualitative research methods of observation and interviews. The results of this research show that the KALIBER program can play an important role in realizing elections that are clean and free from money politics in order to realize dignified elections in 2024.
PERAN PERS DALAM MEMPENGARUHI PEMILIH PADA PENYELENGGARAAN PEMILIHAN UMUM DI BUKITTINGGI MENJELANG TAHUN 2024 Permata Sari, Ice Wahyuni; Haskar, Edi; Fajriyana Farda, Nessa
Keadilan : Jurnal Fakultas Hukum Universitas Tulang Bawang Vol 22 No 1 (2024): Keadilan
Publisher : Fakultas Hukum Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/keadilan.v22i1.1460

Abstract

Abstrak Di era globalisasi, media massa telah menjadi alat kontrol sosial dan pilar keempat demokrasi dimana kebebasan pers digunakan sebagai alat ukur untuk melihat demokratisasi sebuah negara. Tugas media sesuai koridornya sebagai penyampai informasi kepada publik yang diharapkan tidak menyeleweng dari fungsinya sebagai agen demokrasi. Dalam melaksanakan fungsi, hak, kewajiban, dan peranannya, pers menghormati hak asasi setiap orang. Oleh karenanya dituntut pers yang profesional dan terbuka dikontrol oleh masyarakat. Namun dalam pelaksanaannya, fungsi pers yang seharusnya banyak diabaikan oleh jurnalis yang kurang memahami arti jurnalistik atau media massa yang sebenarnya. Rontoknya Independensi pers baik cetak dan online khususnya di Sumatera Barat diakibatkan disrupsi digital apalagi usai Pendemi Covid-19 yang beberapa tahun lalu sempat melanda dunia. Pers inilah yang sangat diharapkan dari sebuah media massa guna memajukan demokrasi. Proses inilah yang mendukung maju atau mundurnnya sebuah demokrasi di dalam suatu negara, lalu apakah pers berpengaruh dalam mempengaruhi pemilih pada demokrasi seperti Pemilihan Umum (Pemilu). Penelitian ini bersifat deskriptif dengan menggunakan metode pendekatan hukum empiris (empirical law research) yaitu penelitian hukum yang mengkaji hukum yang konsepkan sebagai perilaku nyata (actualbehavior), khususnya di kota Bukittinggi. Berdasarkan hasil penelitian, pers berperan besar dalam mempengaruhi pemilih pada penyelenggaraan Pemilihan Umum di Kota Bukittinggi menjelang tahun 2024. Namun, ada beberapa faktor penghambat dan pendukung partipasi politik bagi pemilih dan peserta pemilu 2024 di Kota Bukittinggi. Kata Kunci: Pers, Pemilih, Pemilu Abstract In the era of globalization, mass media has become a tool of social control and the fourth pillar of democracy where press freedom is used as a measuring tool to see the democratization of a country. The media's task is according to its corridors as a conveyor of information to the public which is expected not to deviate from its function as an agent of democracy. In carrying out its functions, rights, obligations and roles, the press respects everyone's human rights. Therefore, it is demanded that a professional and open press be controlled by the community. However, in its implementation, the function of the press is largely ignored by journalists who do not understand the true meaning of journalism or mass media. The decline in the independence of the press, both print and online, especially in West Sumatra, is due to digital disruption, especially after the Covid-19 pandemic which hit the world several years ago. This press is what is really hoped for from a mass media to advance democracy. This process is what supports the progress or decline of democracy in a country, then does the press have an influence in influencing voters in democracy such as General Elections? This research is descriptive in nature using an empirical legal approach (empirical law research), namely legal research that examines law conceptualized as actual behavior, especially in the city of Bukittinggi. Based on research results, the press plays a major role in influencing voters in holding the General Election in Bukittinggi City ahead of 2024. However, there are several factors inhibiting and supporting political participation for voters and participants in the 2024 election in Bukittinggi City. Keywords: Press, Voters, Elections
PEMBINAAN KESADARAN HUKUM DAN HAK POLITIK TERHADAP WARGA BINAAN BAPAS II BUKITTINGGI Riyanda, Riko; Arman, Zuhdi; Haskar, Edi; Jannah, Miftahul
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.175

Abstract

The mentoring process carried out for correctional clients at the Class II Bukittinggi Correctional Center has one aim so that correctional clients can return to society well and not repeat criminal acts. This socialization provides understanding and knowledge for the residents of Bapas II Bukittinggi to obey and adhere to legal awareness and exercise their political rights in public spaces, especially during elections. To support this, the participation of universities is needed to carry out outreach to the community. Therefore, this activity will be beneficial to support government programs in increasing public legal awareness so that they do not repeat criminal acts and obey the law with full responsibility. In politics, citizens who participate actively in elections help overcome election fraud and elect leaders of quality and integrity.
PERATURAN KOMISI YUDISIAL: JENIS, HIERARKI, DAN IMPLIKASI JUDICIAL REVIEW Hazmi, Raju Moh; Haskar, Edi
Ensiklopedia of Journal Vol 7, No 2 (2025): Vol. 7 No. 2 Edisi 2 Januari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2878

Abstract

Abstract: This research aims to provide an explanation of the conception of the Judicial Commission Regulation; whether it falls into the category of legislation or not. Linearly, as a logical consequence of the hierarchical nature of the legislative system, where is the location/position of the Judicial Commission Regulation when analysing its content. This issue arises because the Judicial Commission Regulation does not explicitly appear in the hierarchy of laws and regulations. Therefore, it has implications for what judicial institution has the authority to test the material validity of the Judicial Commission Regulation if it conflicts with the laws and regulations above it. To unravel these legal issues, normative research is used through conceptual approaches and legislation. The data used is secondary data which includes primary, secondary, and tertiary legal materials. Analysis of the data will be presented descriptively qualitatively through the content analysis method. The results of this research found that (1) theoretically, the Judicial Commission Regulation is not included in the category of laws and regulations but falls into the category of internal regulations, but because it is ordered to be formed by law, it is considered to be included in the category of laws and regulations (2) the Judicial Commission Regulation can be equated with the Presidential Regulation in terms of content, so it is equal to the Presidential Regulation in the hierarchical construction of laws and regulations, (3) the Supreme Court is the institution that has the authority to materially examine the Judicial Commission Regulation. This research recommends that improvements should be made by issuing Judicial Commission Regulations that are no longer considered laws and regulations, but rather internal regulations. Keywords: Judicial Commission Regulation; Hierarchy of Laws and Regulations; Judicial Review.
Analysis and Assistance in the Formation of Draft Nagari Tungkar Regulations in Lima Puluh Regency, West Sumatra Province Haskar, Edi; Hazmi, Raju Moh; Munandar, Syaiful
Jurnal Pengabdian Masyarakat Bestari Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v4i1.12792

Abstract

This service has an output to provide an understanding of the formation of nagari regulations. The object of this service is located in the Nagari Tungkar Government, Fifty Cities Regency, West Sumatra Province with the target focused on the Nagari Tungkar Government apparatus. From the initial exploration, it was found that the Nagari Tungkar apparatus still knew little about the formation of nagari regulations. In fact, the draft nagari regulation on the Nagari Tungkar Customary Density was made not in accordance with the principles and guidelines for the formation of laws and regulations. The method of implementing this service consists of 3 (three) stages, namely Phase I of seminars/socialization, Phase II review of draft state regulations, Phase III of discussion and evaluation. The results of the service found that there is not enough literacy to make nagari regulations This contribution of service is able to increase literacy as well as contribute to forming nagari regulations that obey the principles, types, and hierarchy of laws and regulations.
KEPASTIAN HUKUM KEDUDUKAN PERATURAN KOMISI YUDISIAL DALAM HIERARKI PERATURAN PERUNDANG-UNDANGAN DI INDONESIA Hazmi, Raju Moh; Haskar, Edi; Munandar, Syaiful
Ensiklopedia of Journal Vol 7, No 3 (2025): Vol. 7 No. 3 Edisi 2 April 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i3.3146

Abstract

Abstract: This study aims to provide an explanation of the legal certainty of the position of the Judicial Commission regulations in the hierarchy of Indonesian legislation. To analyse this legal issue, normative research was used through a conceptual and legislative approach. The data used are secondary data, including primary, secondary, and tertiary legal materials. The analysis of the data will be presented descriptively and qualitatively through content analysis. The results of this research found that, from the perspective of legal certainty theory, the Judicial Commission Regulations do not fall under the category of legislation but rather under the category of internal regulations. The Judicial Commission Regulation, in terms of its substantive content, can be equated with a Presidential Regulation, thus being on par with a Presidential Regulation in the hierarchical structure of legal regulations. It is necessary to improve this by issuing a Judicial Commission Regulation that is no longer considered a legal regulation but rather an internal regulation.Keywords: Legal Certainty; Judicial Commission Regulations; Hierarchy of Legislation; Legislation; Judicial Commission