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DIGITALISATION OF TAX : REPORTINGAN ANALYSIS OF E-FILING IN SYSTEMS DIFFERENT COUNTRIES Hotmaria Hertawaty Sijabat; Fittry Megasari Sijabat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2596

Abstract

This research analyses the implementation of E-Filing systems as part of the digitalisation of tax reporting in various countries and its impact on tax administration. Digitalisation of tax reporting has shown significant benefits in terms of improving the efficiency and accessibility of the reporting processprocess , reducing the time and cost required to tax reports. additionIn, E-Filing systems have been shown to improve taxpayer compliance by making the reporting process easier and more accurate through features such as automated forms and data . validationResearch also shows that E-Filing improves transparency and oversight through better data analysis, allowing tax authorities to detect and address non-compliance more effectively. Overall, the introduction of E-Filing in various countries has been an important step towards a more modern, efficient, and reliable tax system.
THE ROLE OF THE GOVERNMENT IN INCREASING POLITICAL PARTICIPATION OF PERSONS WITH DISABILITIES Melyana R Pugu; Hotmaria Hertawaty Sijabat; Abdul Rozak
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2872

Abstract

People with disabilities often face various barriers to participating in the political process, both in the context of elections and in legislative activities. The role of the government is a key factor in overcoming these barriers through inclusive policies that ensure accessibility, equality, and non-discrimination for people with disabilities. The government can provide disability-friendly election facilities, special aids, and assistance to guarantee their right to vote. In addition, cooperation with disability advocacy organisations and public education are important strategies for changing stigma and supporting the creation of an inclusive political environment. With these measures, the political participation of persons with disabilities can be increased, enabling them to play an active role as voters and political decision-makers.
Nurses' Responsibility for Independent Practice in Providing Nursing Care; A Study of Law Number 17 Of 2023 Concerning Health Hertawaty Sijabat, Hotmaria; Widjaja, Gunawan
International Journal of Health and Pharmaceutical (IJHP) Vol. 5 No. 3 (2025): August 2025 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijhp.v5i3.441

Abstract

Health is a fundamental right of every person in the world. To be healthy, health services are necessary. These health services are provided by health workers, one of which is nurses. The practice allows nurses to work independently outside hospitals and/or community health centres. This study aims to analyse the regulations and responsibilities of nurses who practise independently in providing nursing care as part of health services, as stipulated in Law Number 17 of 2023 concerning Health. The method used in this paper is a normative juridical method with a conceptual and regulatory approach. The data used is secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The analysis was conducted qualitatively. The research findings show that Law Number 17 of 2023 concerning Health regulates legal relationships in the provision of health services differently from the old regulations. Within this framework, the analysis shows that it is necessary to provide clear regulations on nursing care activities carried out by independent nurses, particularly those related to the responsibilities that independent nurses must fulfil.
Hak Masyarakat Atas Kesehatan: Suatu Kajian Historis Widjaja, Gunawan; Sijabat, Hotmaria Hertawaty
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8002

Abstract

Salah satu hak mendasar setiap manusia adalah hak untuk memperoleh kesehatan. Penelitian ini dibuat dengan tujuan untuk mengelaborasi hak-hak dan kewajiban-kewajiban dari setiap warga negara Indonesia dalam memperoleh hak atas kesehatan. Penelitian ini adalah penelitian hukum normatif dengan tujuan untuk mengkaji norma-norma yang berkaitan dengan hak dan kewajiban dari setiap orang atau warga negara terhadap hak kesehatan yang dimilikinya. Penelitian ini memfokuskan diri pada penelitian terhadap perkembangan pengaturan norma sejak Undang-Undang No.9 Tahun 1960 tentang Kesehatan diberlakukan hingga berlakunya Undang-Undang No.17 Tahun 2023 tentang Kesehatan. Data yang dipergunakan berfokus pada bahan hukum primer berupa serangkaian undang-undang kesehatan yang mulai diberlakukan di tahun 1960 hingga tahun 2023 ini. Analisis dilakukan secara kualitatif untuk memberikan penjelasan terhadap norma-norma hukum yang mengatur mengenai hak setiap individu dalam masyarakat atas kesehatan.
Perbandingan Sanksi Pidana dan Sanksi Administratif pada Pelanggaran Ringan Hukum Kesehatan di Berbagai Negara Hotmaria Hertawaty Sijabat
Jurnal Kesehatan Vol. 2 No. 11 (2024): November
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Enforcement of public health laws requires effective sanctioning instruments to ensure compliance. In dealing with minor offences, there are differences in the use of criminal and administrative sanctions in various countries. This study compares the application of both types of sanctions in health law systems in several countries. The analysis shows that administrative sanctions are used more frequently than criminal sanctions to deal with minor health law violations. Administrative sanctions are considered more effective, efficient, and proportional due to their faster and more flexible enforcement process, as well as their more moderate penalties. On the other hand, criminal sanctions are more applicable for more serious offences that significantly threaten public health, as they provide a stronger deterrent effect. The right combination of criminal and administrative sanctions is key to achieving comprehensive and effective health law enforcement. The selection of the type of sanction in accordance with the seriousness of the offence as well as the cultural context and legal system of each country is an important factor in its application.
Meninjau Perlunya Revisi Regulasi Tindak Pidana Ringan selama Pandemi dalam Hukum Kesehatan Hotmaria Hertawaty Sijabat
Jurnal Kesehatan Vol. 2 No. 11 (2024): November
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The COVID-19 pandemic has brought significant changes in various aspects of life, including in the legal and health sectors. One of the issues of concern is related to minor criminal offences in the health sector, such as drug counterfeiting, smuggling of medical devices, and violation of health protocols. These problems require more comprehensive handling through revision of existing regulations. The method used is a literature study by analysing various related literature sources. The results showed that regulatory revision is very important to do, given the complexity of the problem, law enforcement challenges, and the need to strengthen a more adaptive and effective legal framework. The concept of regulatory revision that needs to be considered includes strengthening the authority of law enforcers, improving coordination, clarifying the typology of criminal offences, toughening sanctions, and encouraging community participation. A more nuanced and proportional approach must also be applied, so that law enforcement does not overburden the community in the midst of a pandemic crisis situation. Regulatory revisions are expected to strengthen public protection, increase compliance, and prevent potential violations in the health sector.
Upaya dalam Pelindungan Hukum bagi Tenaga Kesehatan yang Melakukan Pelanggaran Ringan Hotmaria Hertawaty Sijabat
Jurnal Kesehatan Vol. 2 No. 12 (2024): Desember
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Legal protection for health workers who commit minor offences is an important aspect in maintaining the quality and safety of health services. Health workers are often put in challenging and complex situations, which increase the risk of minor offences. Adequate and clear legal protections are needed to give health workers a sense of security in performing their duties, as well as to ensure that the legal consequences faced are not excessive. Key points in this include the provision of legal counsel, fair and transparent internal policies, and ongoing education and training regarding professional ethics and applicable regulations. In addition, it is important to build a supportive work culture, where health workers feel safe to report misconduct without fear of disproportionate reactions. With these measures, it is expected that the quality of medical services will improve and the welfare of health workers will be more secure.
Peran Organisasi Profesi Kesehatan dalam Pencegahan dan Penanganan Pelanggaran Ringan Hukum Kesehatan Hotmaria Hertawaty Sijabat
Jurnal Kesehatan Vol. 2 No. 12 (2024): Desember
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Health professional organisations play a crucial role in the prevention and handling of minor health law violations. By implementing strict codes of ethics and standards of practice, as well as through the mechanism of honour boards or ethics committees, these organisations can evaluate and act on violations fairly and objectively. This helps maintain the integrity of the health profession and prevent further offences from occurring. In addition, continuing education and training conducted by these organisations ensures that their members are kept informed of the latest developments in health law and best practices. Through this approach, health professional organisations not only strengthen the professional competence of their members, but also promote high standards of ethics and professionalism in every aspect of healthcare.Role of Organisations, Health Professions, Prevention, Handling, Minor Violations, Health Law
EFFECTIVENESS OF NATIONAL ADMINISTRATION SYSTEMS IN IMPLEMENTATION OF PUBLIC SERVICES Hotmaria Hertawaty Sijabat
ADMIN: Jurnal Administrasi Negara Vol. 2 No. 2 (2024): Maret
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

When it comes to the standard of public service, the efficiency of the state administration system is crucial. The role of institutions and supervisory mechanisms in improving effectiveness has a crucial role in enhancing the efficiency of the state administration system. For example, regulatory bodies such as ombudsmen, financial regulators, and government internal regulators can play an important role in ensuring that regulations are implemented properly and effectively. With effective supervisory institutions and mechanisms, it can be expected that public services will become more transparent, accountable, and responsive to the needs of the public. Therefore, coordinated efforts between the government, the supervisory agencies, and civil society are required to ensure the efficacy of state administration in the public service. The research methodology used in this study is library research. The concepts of public administration, state administration, and the relationship between public services and state administration are covered in this study, along with the variables influencing the efficiency of the state administration system and its impact on public service improvement.
Historical Traces Of Health Law: Tracing The Dynamics Of Health Regulation Development Through Literature Hotmaria Hertawaty Sijabat; Gunawan Widjaja
CBJIS: Cross-Border Journal of Islamic Studies Vol. 6 No. 2 (2024): Desember
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v6i2.3338

Abstract

This article discusses the historical development of health law, focusing on the evolution and dynamics of health regulation. The study in this research uses the literautr research method. The purpose of this study is to provide insight into the current legal challenges and future directions of Health regulation. The results found that the historical development of health law was influenced by various socio-political factors and significant medical advances. Key milestones such as 19th century sanitary regulation and public health policy in the 1918 influenza pandemic show how health law has evolved. Important figures such as health activists and legal academics were instrumental in shaping influential legal frameworks, such as the Public Health Act and bioethics. The impact of these legal reforms on public health varies depending on the responsiveness and adaptivity of the regulations to current global health challenges, such as health data privacy and access to medicines. By understanding the historical evolution of health law, it can be concluded that an adaptive legal framework is necessary to achieve optimal public health outcomes in the future.