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Journal : sasi

DISKRESI DAN TANGGUNGJAWAB ADMINISTRASI PEMERINTAHAN Julista Mustamu
SASI Vol 17 No 2 (2011): Volume 17 Nomor 2, April - Juni 2011
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v17i2.349

Abstract

In a modern State law (Welfare State), granting discretion to government is inevitable as the weaknesses or limitations of legislation and in accordance with the dynamic activities of the government in performing public services in the community is growing rapidly. The use of discretion should not be freely, in the sense that must not conflict with the general principles of good governance and should not be contrary to public interest. 
PERTANGGUNGJAWABAN HUKUM PEMERINTAH (Kajian Tentang Ruang Lingkup Dan Hubungan Dengan Diskresi) Julista Mustamu
SASI Vol 20 No 2 (2014): Volume 20 Nomor 2, Juli - Desember 2014
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v20i2.323

Abstract

The concept of government responsibility in this paper gives the sense of an obligation for theauthorities to take responsibility for legal use of power that can cause harm to citizens. Theconcept of responsibility is meant here is responsibility in the legal sense is really related totheir rights and obligations. This paper will examine the issue of government responsibility inthe administration of state freely associated with the government's authority in theadministrative law concept known as discretionary.
Optimization of the Use of Technology for Taxpayers in the Tax System in Indonesia Tita, Heillen Martha Yosephine; Mustamu, Julista; Loupatty, Yopi Riszcy
SASI Volume 28 Issue 1, March 2022
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v28i1.854

Abstract

Introduction: The development of tax reform shows that technology has a very important role. For this reason, the sustainability of tax collection in the State of Indonesia itself has at least an online system based on how taxpayers work to fulfill their obligations. However, the optimization of the application must be properly reviewed first to find out the effectiveness of the technology made.Purposes of the Research: This writing aims to study, analyze and discuss optimizing the use of technology in the taxation sector in Indonesia.Methods of the Research: This paper uses a normative research method, namely research that is focused on providing a systematic explanation that governs a certain category. The problem approach is the legal approach (statute opproach) and the conceptual approach (conceptual approach). The collection of legal materials through primary legal materials is then linked to secondary legal materials. Management and analysis of legal materials is described qualitatively with the aim of describing the findings in the field.Results of the Research: The results obtained from this paper are that, in principle, the technology used by the State of Indonesia is oriented to three pillars, namely: e-registration, e-filling and e-billing by means of technology that aims to strengthen taxpayer compliance. In addition, this technology has weaknesses, namely a good network and inefficient use of technology and the advantages of being able to access quickly and transparently.