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THE INFLUENCE OF TAX AMNESTY ON NON EMPLOYEES PERSONAL TAX COMPLIANCE COMPLIANCE Nurmala, Leny Dwi; Kasim, Ramdhan; Martam, Nurmin K
Jurnal Hukum Bisnis Bonum Commune Volume 3, Nomor 2 Agustus 2020
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jhbbc.v3i2.3297

Abstract

AbstractThe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.Keywords: tax amnesty; taxpayer complianceAbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak
Analisis Sociological Jurisprudence Putusan Hakim Pada Tindak Pidana Perzinahan (Overspell) Dalam Kaitannya Dengan Perkawinan Dibawah Tangan (Studi Putusan Pengadilan Negeri Marisa Nomor 98/Pid.B/2020/Pn Mar Jo. Nomor 99/Pid.B/2020/Pn Mar) Bestian, Seftra; Amu, Robby W.; Kasim, Ramdhan
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 4 No. 2 (2024): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendekia.v4i2.2906

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The purpose of this study is to find out the court's decision on the crime of adultery associated with underage marriage at the Marisa District Court of Pohuwato Regency in case decision Number 98/Pid.B/2020/PN Mar Jo. Number 99/Pid.B/2020/PN Mar and To Know and analyze the legal considerations of the Marisa Court Judges in case decision Number 98/Pid.B/2020/PN Mar Jo. Number 99/Pid.B/2020/PN Mar and what obstacles were faced in making a decision in case number 98/Pid.B/2020/PN Mar Jo. Number 99/Pid.B/2020/PN Mar on the criminal offense of adultery (Overspell) of underage marriage. The implementation of this research is empris research. In this study, researchers used a qualitative method. The author uses research that is descriptive analytical Sociological, according to Suharsimi Arikunto descriptive analytical is research intended to collect information about the status of existing symptoms, namely symptoms of the situation as it is at the time the research is conducted. In the decision on the criminal case of adultery associated with underage marriage, the judge has carried out the decision in accordance with the applicable positive legal regulations, seeing several considerations of the judge according to the defendant's statement, evidence of instructions. Based on the applicable positive law when associated with religious law, this underhand marriage is declared valid. However, in terms of the judge's decision, it has taken into account the  principle of justice. In addition, the perpetrator of this crime is legally guilty, but the judges imposed the sentence by looking at the defendant's mitigating and aggravating statements. Complex legal considerations are an important part of the process of judges handing down decisions in adultery cases, especially in the context of underage marriage. Judges must consider various legal, ethical, and cultural factors in making fair and balanced decisions.
Qualification Of Age Limits For Criminal Responcibility According To The Child Criminal Justice System And Indonesia Criminal Code Kaluku, Julisa Aprilia; Kasim, Ramdhan; Moha, Mohamad Rivaldi; Badu, Lisnawaty Wadju
Widya Yuridika Vol 6, No 3 (2023): Widya Yuridika: Jurnal Hukum
Publisher : Universitas Widya Gama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wy.v6i3.4608

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The age limit for children is very important in juvenile criminal cases, because it is used to find out whether a person suspected of committing a crime is included in the category of a child or not. Limitation of the age of children, there is also diversity in various countries that regulate the age of children who can be punished. Some countries also provide a definition of a person being said to be a child or an adult in terms of age and activity or ability to think. The approach method in this study uses an approach to legislation (statue approach), fact approach, case approach and analysis of legal concepts. The results in this study are the non-uniformity of the qualifications for the age limit of children between one law and another, giving rise to various existing legal conflicts regarding the limits of children's responsibility. According to the Criminal Code Number 1 of 2023 in article 40, it states that criminal liability cannot be imposed on children who are not yet 12 (twelve) years old at the time of committing the crime, while in Law Number 11 of 2012 it states that children who are in conflict with The law hereinafter referred to as a child is a child who is 12 (twelve) years old but not yet 18 (eighteen) years old who is suspected of committing a crime.
PENERAPAN PROSEDUR TETAP NOMOR 1 TAHUN 2010 TENTANG PENANGULANGAN ANARKIS Kadir, Yusrianto; Marthen Moonti, Roy; Kasim, Ramdhan; Tumuhulawa, Arifin; Bunga, Marten
Journal Evidence Of Law Vol. 1 No. 2 (2022): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.321 KB) | DOI: 10.59066/jel.v1i2.43

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Penelitian ini bertujuan untuk mengetahui Penerapan Prosedur Tetap Nomor 1 Tahun 2010 Tentang Penanggulangan Anarkis dan mengetahui Faktor yang menghabat Penerapan Prosedur Tetap  Nomor 1 Tahun 2010 Tentang Penanggulangan Anarkis. Jenis penelitian yang digunakan adalan penelitian normatif empiris. Penelitian hukum normatif empiris adalah penelitian hukum mengenai pemberlakuan ketentuan hukum normatif (kodifikasi, undang-undang) secara in action pada setiap peristiwa hukum tertentu yang terjadi dalam masyarakat. Dari penelitian ini ditemukan bahwa Penerapan prosedur tetap nomor 1 tahun 2010 tentang penanggulangan anarkis di satuan brimob polda gorontalo setelah melalui tahapan penelitian ditemukan bahwa ternyata masih kurang efektif karena masih terdapat beberapa aspek yang menjadi penghambat dalam rangka menunjang tugas dan fungsi dari satuan brimob dan factor  yang menghambat Penerapan Prosedur Tetap Nomor 1 Tahun 2010 Tentang Penanggulangan Anarkis Di Satuan Brimob Polda Gorontalo yaitu factor sumber daya manusia, factor sarana dan prasarana dan factor angggaran.
Analisis Penerapan Undang-Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik di Sekretariat Daerah Kabupaten Bolaang Mongondow Utara Talibo, Erwin; Akili, Rustam; Kasim, Ramdhan
Journal Evidence Of Law Vol. 2 No. 3 (2023): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v2i3.365

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The purpose of the study was to find out the implementation of Law Number 25 of 2009 concerning Public Services in North Bolaang Monondow Regency. To find out what factors influence the implementation of Law Number 25 of 2009 in North Bolaang Mongondow Regency. In this study the authors used the Empirical research method. the authors conducted direct and structured research. The data analysis used in this research is qualitative analysis. Qualitative data is raw data from the empirical world. Qualitative data is raw data from the empirical world. Qualitative data is in the form of detailed descriptions, direct quotes and case documentation. So the problem is because in providing public services to the community has not implemented minimum standards so that many people feel that they have not received the services they should get. This situation causes the community as recipients or users of public services to be unsatisfied, causing many people to feel dissatisfied, so they are reluctant to take care of everything related to the government bureaucracy. As a result, there are many people who try to take shortcuts by violating existing regulations.
Community Based Correction Method as Implementation of Assimilation Rights for Child Prisoners at the Gorontalo Special Children's Rehabilitation Institution Abdullah, Wahyu Muhaimin; Kasim, Ramdhan; Nurmala, Leni Dwi
Journal of Progressive Law and Legal Studies Том 3 № 01 (2025): Journal of Progressive Law and Legal Studies
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jplls.v3i01.1406

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Problems related to children in conflict with the law impact the quality of children as the next generation and national assets. With the high number of children in conflict with the law, proper handling is also needed so that the judicial process for children does not violate the rights inherent in the child, which will negatively impact the child's growth and development process in the future. This study aims to determine how Community-Based Correction is an effort to implement the assimilation rights of child prisoners in Special Child Development Institutions. The research method used in this writing is empirical Juridical research. Legal research on implementing or implementing normative legal provisions in action in every specific legal event that occurs in society. The results of the discussion of this study show that the Special Child Development Institution has a very important role, namely in carrying out guidance for children in conflict with the law. This includes skills training, religious guidance, and intellectual, physical, and spiritual health. One of the guidance programs for prisoners is Community Based Corrections; prisoners are allowed to return to the community and remain under supervision by the Correctional Center. As in the example of external Assimilation, foster children are allowed to participate in skills training and other activities outside the LPKA. So that foster children can mingle with the community and do social work before their detention period ends.
Peran Aparat Penegak Hukum Dalam Menangani Tindak Pidana Penipuan Arisan Online Diwilayah Hukum Kepoliosian Daerah Gorontalo Tanaiyo, Abdul Wahidin DP; Nurmaia, Leni Dwi; Kasim, Ramdhan
Jurnal Ilmu Sosial, Humaniora dan Seni Vol. 1 No. 6 (2023): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jishs.v1i6.834

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This study aims to find out how the regulation of criminal acts of online arisan fraud is based on Indonesian law, what is the role of law enforcement officials in dealing with criminal acts of online arisan fraud in the jurisdiction of the Gorontalo regional police, and how is the process for solving criminal acts of online arisan fraud in the jurisdiction of the Gorontalo regional police. .. This study uses empirical legal research methods which are conducted by collecting data through observation and interviews. The results of the study indicate that there are criminal cases of fraud under the guise of online arisan in the jurisdiction of the Gorontalo regional police, the need for strict law enforcement by the police in carrying out their duties, especially in the management of investigations carried out by the police so that they can catch any perpetrators of fraud under the guise of online arisan such as which has been confirmed by the applicable law. The Gorontalo Regional Police (Polda) is the executor of police duties in Gorontalo Province. The Gorontalo Regional Police is led by a two-star regional police chief. The formation of the Gorontalo Regional Police occurred after the regional division of North Sulawesi Province. There is a reform policy within the Polda Institution, including the establishment of a new Polda within the ranks of the National Police. In addition, there are a number of cases of criminal acts of online arisan fraud that occurred in the jurisdiction of the Gorontalo Regional Police. As a prevention effort, the Gorontalo Regional Police conducted outreach to the public about online arisan and the risks of fraud that might occur. Polda Gorontalo organizes meetings, seminars and outreach campaigns to raise public awareness about how to avoid fraud in online gatherings. The Gorontalo Regional Police provided information on steps to be taken, such as verifying the organizers of the social gathering, checking reputation, and not sharing personal information carelessly. In addition, as an investigator for the Gorontalo Regional Police, he also plays a role in eradicating criminal acts of online gathering fraud and receiving reports from victims of fraud and conducting in-depth investigations of the case. In the legal settlement of the perpetrators of the crime of online arisan fraud, the Gorontalo Police took non-formal and formal routes and a restorative justice approach could be an option to restore material losses experienced by victims. However, the process of handling cases of online arisan fraud is often complex and takes quite a long time.
Peran Aparat Penegak Hukum Dalam Menangani Tindakan Pihak Polres Kota Gorontalo Terhadap Penggunaan Handphone Saat Berkendara Pada Ojek Online Mateka, Siti Nurlam; Kasim, Ramdhan; Bilondatu, Agustina A.
Jurnal Ilmu Sosial, Humaniora dan Seni Vol. 1 No. 6 (2023): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jishs.v1i6.839

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This study aims to find out about how the application of Law Number 22 of 2009 concerning traffic and road transportation to the use of mobile phones while driving on online motorcycle taxis, and how the Gorontalo City Police take action against the use of mobile phones while driving on online motorcycle taxis. This research uses normative-empirical research where this research examines the implementation or implementation of positive legal provisions (legislation) and written documents in action (factual) in every particular legal event that occurs in society. The review aims to ascertain whether the application of law in in concreto legal events is in accordance or not with the provisions of the existing laws and regulations. Legal research has several approaches that can be used, but in this study the researcher uses a statute approach where this approach is carried out by examining all laws and regulations related to the legal issue being studied. The results of the study show that traffic itself is an important element in any program to regulate road transportation so that it can operate efficiently and to minimize accident rates. Transportation is a primary need in human life, blood for the economy which is needed most fundamentally at this time. Using a cell phone while driving can interfere with the driver's concentration, because his concentration and attention are divided between the road and the cellphone he is using. The use of mobile phones while driving has been regulated in Law Number 22 of 2009 concerning Road Traffic and Transportation in Article 106 Paragraph (1) which stipulates that the driver must be fully concentrated when driving. Driving a vehicle properly and with full concentration means not driving a vehicle when you are sick, tired or under the influence of alcoholic beverages. Regarding the prohibition on the use of mobile phones while driving, this is not specifically regulated in Law Number 22 of 2009, but drivers who use mobile phones while driving can be subject to Article 106 paragraph 1 as mentioned above. The rise of online transportation services that rely heavily on GPS installed on the mobile phone itself, so legal certainty is needed for clarity on the use of GPS while driving. Sanctions for using mobile phones while driving have also been regulated in the Road Traffic and Transportation Act in Article 283 with the threat of imprisonment for a maximum of 3 (three) months or a fine of up to Rp. 750,000.00 (seven hundred fifty thousand rupiah).
Analisis Kekerasan dalam Rumah Tangga sebagai Alasan Yuridis Cerai Gugat: Studi Kasus di Pengadilan Agama Kwandang Natan Kaharu; Kasim, Ramdhan; Martam, Nurmik K.
Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Vol. 2 No. 3 (2025): Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/demokrasi.v2i3.921

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Penelitian ini berjudul "Analisis Kekerasan dalam Rumah Tangga sebagai Alasan Yuridis Cerai Gugat (Studi Kasus di Pengadilan Agama Kwandang)". Tujuan penelitian adalah menganalisis implementasi ketentuan hukum terkait kekerasan dalam rumah tangga (KDRT) sebagai dasar cerai gugat, serta mempertimbangkan faktor-faktor penyebab perceraian yang menjadi alasan yuridis di Pengadilan Agama Kwandang. Metode yang digunakan adalah yuridis empiris (socio-legal research), yaitu dengan menelaah peraturan perundang-undangan dan penerapannya di masyarakat melalui studi putusan pengadilan dan wawancara dengan hakim. Hasil penelitian menunjukkan bahwa KDRT merupakan alasan sah untuk cerai gugat dan memiliki dasar hukum yang kuat. Ketentuan perundang-undangan secara komprehensif telah mengatur KDRT sebagai alasan gugatan cerai. Penelitian ini merekomendasikan harmonisasi regulasi antara UU Perkawinan, PP No. 9 Tahun 1975, UU PKDRT, dan KHI guna memberikan kepastian hukum yang lebih jelas. Selain itu, diperlukan layanan pendampingan psikologis dan hukum bagi korban KDRT serta prosedur khusus yang lebih cepat dan sederhana dalam menangani perkara cerai karena KDRT agar perlindungan terhadap korban menjadi lebih efektif.