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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

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.

Perlindungan Hukum Terhadap Masyarakat Adat Dalam Pemberian Penugasan Survey Pendahuluan dan Eksplorasi (PSPE) Panas Bumi Lating, Muhaimin Qadri; Mustamu, Julista; Holle, Erick Stenly
PATTIMURA Law Study Review Vol 3 No 1 (2025): April 2025 PATTIMURA Law Study Review
Publisher : Faculty of Law Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/palasrev.v3i1.19740

The issuance of Preliminary Survey and Exploration Assignment (PSPE) permits for geothermal energy often triggers agrarian conflicts with indigenous communities, as seen in the case of Wapsalit Village, Lolong Guba District, Buru Regency. This study analyzes the validity of the PSPE permit granted to PT. Ormat Geothermal Indonesia (PT. OGI) and its legal implications for the rights of indigenous communities. The research employs a juridical-normative legal method. The findings indicate that the issued PSPE permit is not entirely valid procedurally and neglects the rights of indigenous communities. PT. OGI failed to resolve land use issues in accordance with applicable regulations and did not adequately involve the community in socialization efforts. Consequently, the constitutional rights of indigenous communities over their territories were violated, and PT. OGI may be subject to administrative sanctions. The implementation of the Free, Prior, and Informed Consent (FPIC) principle, along with enhanced supervision and sanctions for violators, is essential to ensuring more effective legal protection for indigenous communities.

PERSPEKTIF HUKUM ADMINISTRASI TERHADAP TILANG SURAT TANDA NOMOR KENDARAAN BERMOTOR YANG BELUM MEMBAYAR PAJAK Yosephine Tita, Heillen Martha; Mustamu, Julista
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.724

Motor Vehicle Registration Certificate is one of the mandatory equipment for driving on the highway. In the tax administration process, this document is also used as proof of payment of Motor Vehicle Tax. The use of the same document in two different legal events, in principle, is an effort to make the use of the document more effective, but it is controversial in law enforcement of Police Operations on the highway, related to the issuance of Traffic Tickets by the Police and a series of sanction settlements. The study from an administrative law perspective aims to answer the invalidity of Motor Vehicle Registration Certificates that have not paid tax as an administrative law event.

Competence of The Court In Adjudicating Corruption Cases Committed By Officials Based On Discretionary Authority Widhartama, I Gede; Salmon, Hendrik; Mustamu, Julista
MATAKAO Corruption Law Review Vol 1 No 1 (2023): Mei 2023 MATAKAO Corruption Law Review
Publisher : Pusat Kajian Korupsi Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/matakao.v1i1.9053

Introduction: Discretion As freedom of acting or making decisions from authorized and authorized state administration officials in their own opinion in government practices, the use of discretion should not be worried about by government officials. Aside from being a principle in carrying out government functions, discretion also has a strong legal basis based on the Government Administration Law that concerns the policy not a few that are processed and charged with the Corruption Criminal Act, so that officials are trapped as corruptors because of their duties attached to positions That. But that does not mean that the judge is free to make a decision. Ethics and morals are the commonly known judges. In Indonesia, maybe what is meant is the code of ethics and guidelines for judges produced by the Supreme Court and the Judicial Commission. So as to minimize the use of wrong discretion authority which results in the problem of criminal acts of corruption. Purposes of the Research: This writing aims to find out the legitimacy of establishing a new high court in the islands. Methods of the Research: The research used by the author is a normative juridical research type. The procedure for collecting legal materials is carried out by conducting library research on legal materials, namely primary, secondary and tertiary legal materials. Then the legal material that has been obtained is analyzed qualitatively. Results of the Research: The results obtained are the Legitimacy of the Formation of a New High Prosecutor's Office in the Islands, to minimize the obstacles faced by the islands in fighting for people's rights.

Matarumah Parentah Oleh Saniri Negeri Rumahtiga Sebagai Tindakan Administrasi Tita, Heillen M.Y; Irham, Muhammad; Mustamu, Julista
PROGRESIF: Jurnal Hukum Vol 17 No 1 (2023): PROGRESIF: Jurnal Hukum
Publisher : Fakultas Hukum Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/progresif.v17i1.3507

Ringkasan Artikel ini bertujuan untuk menemukan perspektif hukum administrasi negara terkait penetapan Matarumah Parentah di Negeri Rumahtiga Kota Ambon. Seperti diketahui Saniri Negeri Rumahtiga sampai saat ini belum melanjutkan proses pembentukan Peraturan Negeri dalam rangka Penetapan Matarumah Parentah, padahal tahapan penetapan sudah dilalui sesuai dengan aturan yang berlaku. Melalui penelitian yuridis normatif didapatkan hasil bahwa sikap Saniri Negeri Rumahtiga merupakan tindakan administrasi pemerintah yang dapat diuji keabsahannya dan dapat dikategorikan sebagai sikap diam Pemerintah serta sebagai tindakan pemerintah berupa keputusan yang mencakup tindakan faktual sebagaimana dimaksud dalam Undang-Undang Administrasi Pemerintahan. Kata Kunci: Penetapan, Matarumah Parentah, Hukum Administrasi Negara.

PELAKSANAAN PEMILIHAN UMUM KEPALA DAERAH DI DAERAH YANGBERKARAKTERISTIK KEPULAUAN (Studi Kasus Pemilihan Umum Kepala Daerah Di Provinsi Maluku) Mustamu, Julista
UNES Journal of Swara Justisia Vol 3 No 1 (2019): Unes Journal of Swara Justisia (April 2019)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Maintaining the holding of regional head elections (post-conflict local elections)inregional areas that are characterized by islands in Indonesia that are in accordance withthe characteristics of the island community is in the context of realizing fair and beneficialpost-conflict local election implementation for the community, to further improve welfareand adapted to the development of the island community. In Law No. 1 of 2015 concerningDetermination of Government Regulations in lieu of Law No. 1 of 2014 concerning theElection of Governors, Regents, and Mayors not being able to accommodate theostconflict local election that is in favor of the regions characterized by islands. Therefore,in the implementation of post-conflict local election in the islands, there are still variousproblems related to the implementation of post-conflict local elections. Thus, legalarrangements are needed that favor the regions that are characterized by islands. Wherethe government is obliged to treat the people of the island province in a different way fromother provinces, considering the sea has special characteristics that are different from theland. The research method used is normative legal research. The problem examined is howis the implementation of general elections in regional areas characterized by islands,especially in Maluku province? The results of this study are that in organizing generalelections in areas characterized by islands, especially in Maluku province, there are stillseveral problems. As related to the involvement of police officers and the State CivilApparatus (ASN), weak supervision, and the obstruction of the distribution of ballots, andthe delay in the results of recapitulation of election results. This is because MalukuProvince is an island characterized by islands, where there are many small islands thatare difficult to reach either by the executor or the election supervisor. Although at the timeof voting it was generally safe and conducive.

Pergantian Antar Waktu Anggota Saniri Negeri Tanpa Usulan Soa Dan Badan Saniri Negeri Rikumahu, Valentino Victor Exel; Salmon, Hendrik; Mustamu, Julista
CAPITAN: Constitutional Law & Administrative Law Review Vol 1 No 2 (2023): Desember 2023 CAPITAN: Constitutional Law & Administrative Law Review
Publisher : Pusat Studi Hukum dan Pemerintahan Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/capitan.v1i2.11439

This research was motivated by Central Maluku Regency Regional Regulation Number 04 of 2006 concerning Guidelines for Structuring State Saniri or State Consultative Body. This regulation mandates that members of Saniri Negeri are representatives of genealogical elements of society, in this case Soa, so that Soa has the authority to send representatives as members of Saniri Negeri. This type of research is normative legal research, the problem approach in this research is the statutory approach, and the case conceptual approach, the sources of legal materials are primary legal materials and secondary legal materials, legal materials that have been collected and grouped using a statutory approach, then synchronized with the legal concepts and principles studied to be analyzed normatively to answer the legal issues studied based on the approach used in this research. The results of this research are that the Regent's decision to make interim changes to the members of Saniri Negeri without a proposal from Soa and Saniri Negeri is a decision that does not meet the requirements for the validity of a decision, namely authority, procedure and substance which results in the decision being invalid or can be cancelled.

ANALISIS YURIDIS TERHADAP ASAS PEMBENTUKAN DAN ASAS MATERI PERATURAN WALIKOTA AMBON TENTANG PEMBATASAN SOSIAL BERSKALA BESAR Lekipiouw, Sherlock. H.; Salmo, Hendrik; Mustamu, Julista; M. Y. Tita, Heillen.
UNES Law Review Vol. 3 No. 3 (2021)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v3i3.185

There are several articles in the Ambon Mayor's Regulation Regarding PSSB which do not reflect the formation and regulations of the legislation. The purpose of this research is to study and analyze the implementation as the formation and principle of the material of legislation. The research method used is normative legal research. The results of the study show that the establishment of Ambon Mayor Regulation Number 18 of 2020 concerning the Implementation of Large-Scale Social Restrictions in Handling Corona Virus Disease 2019 (COVID-19) in Ambon City has not reflected as a statutory regulation and the material principle of statutory regulations.

Legalitas Pelantikan Kepala Pemerintah Negeri Berdasarkan Peraturan Daerah Kota Ambon Nomor 10 Tahun 2017 Tentang Pengangkatan, Pemilihan, Pelantikan dan Pemberhentian Kepala Pemerintah Negeri Jeanerry Muriany, Bringelia; Salmon, Hendrik; Mustamu, Julista
UNES Law Review Vol. 6 No. 3 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1854

A traditional country of course has a Head of State Government or more often called a King, a King is a child of a Traditional State who is appointed or elected from the Mata Rumah Parentah to lead the State, Ambon City Regional Regulation Number 10 of 2017 concerning Appointment, Election, Inauguration and dismissal of the Head of State Government is the basis of the rules that serve as a reference in the implementation of obtaining a Head of State Government, but often in carrying out customary mechanisms, both appointment, election and inauguration, it is not in accordance with regional regulations, which of course gives rise to legal consequences. Purposes of the Research : This research aims to determine and analyze the legality of the inauguration of the Head of the State Government based on Ambon City Regional Regulation Number 10 of 2017 concerning the Appointment, Election, Inauguration and Dismissal of the Head of the State Government Methods of the Research : This writing uses normative research methods, with the problem approach used being the statutory approach, conceptual approach, historical approach and case approach. The sources of legal materials in this writing are primary, secondary and tertiary legal materials. The technique for collecting legal materials uses library research which is then analyzed qualitatively to answer the problems being studied. Results/Findings/Novelty of the Research : The results of this research show that the legality of an inauguration of a head of state government must be based on applicable regional regulations, Ambon City Regional Regulation Number 10 of 2017 concerning the appointment, election, inauguration and dismissal of heads of state government, but the legality of the inauguration of heads of state government is not only about the inauguration mechanism. appropriate but also from previous procedures, both appointment and election, if the appointment or election process is carried out incorrectly, it will of course have an impact on the process of inaugurating the head of the state government so that it will give rise to legal consequences that must be accepted, namely the cancellation of the inauguration of the head of the state government, the appointment of temporary officials, demands law, administrative sanctions, government instability and even community losses

Perlindungan Hukum Terhadap Masyarakat Adat dalam Pemberian Izin Penugasan Survey Pendahuluan dan Eksplorasi Panas Bumi Lating, Muhaimin Qadri; Mustamu, Julista; Holle, Erick Stenly
CAPITAN: Constitutional Law & Administrative Law Review Vol 3 No 2 (2025): Desember 2025 CAPITAN: Constitutional Law & Administrative Law Review
Publisher : Pusat Studi Hukum dan Pemerintahan Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/capitan.v3i2.18129

The issuance of Preliminary Survey and Exploration Assignment (PSPE) permits for geothermal energy often triggers agrarian conflicts with indigenous communities, as seen in the case of Wapsalit Village, Lolong Guba District, Buru Regency. This study analyzes the validity of the PSPE permit granted to PT. Ormat Geothermal Indonesia (PT. OGI) and its legal implications for the rights of indigenous communities. The research employs a juridical-normative legal method. The findings indicate that the issued PSPE permit is not entirely valid procedurally and neglects the rights of indigenous communities. PT. OGI failed to resolve land use issues in accordance with applicable regulations and did not adequately involve the community in socialization efforts. Consequently, the constitutional rights of indigenous communities over their territories were violated, and PT. OGI may be subject to administrative sanctions. The implementation of the Free, Prior, and Informed Consent (FPIC) principle, along with enhanced supervision and sanctions for violators, is essential to ensuring more effective legal protection for indigenous communities.

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