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All Journal PAMALI: Pattimura Magister Law Review AIWADTHU: Jurnal Pengabdian Hukum PATTIMURA Law Study Review SASI CAPITAN: Constitutional Law & Administrative Law Review Jurnal Saniri
Tita, Heillen Martha Yosephine
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Law, Crime, Criminology & Criminal Justice

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Penguatan Kapasitas Pemuda Negeri Rumahtiga Terkait Polemik Penetapan Matarumah Parentah Tita, Heillen Martha Yosephine; Mustamu, Julista; Irham, Muhammad
AIWADTHU: Jurnal Pengabdian Hukum Volume 4 Nomor 2, Juli 2024
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/aiwadthu.v4i2.2059

Abstract

Introduction: Youth in Rumahtiga State, as one of the backbones of the country's development, which actually has direct contact with the country's government, is a potential resource to encourage the government in running the government. For this reason, this service is considered important to carry out, in order to provide legal understanding for the community, especially the Youth of Rumahtiga State, regarding the importance of the responsibilities and contributions of Youth in the field of State Government as well as the role of youth in the Parentah House Polemic in Rumahtiga State.Purposes of Devotion: Providing capacity strengthening to Rumahtiga Youth in relation to responsibility towards the State in terms of the Determination of Parentah House Points, which is still a polemic.Method of Devotion: The method used is in the form of group discussions involving youth groups in several youth organizations in Rumahtiga.Results of the Devotion: From the presentation of the material, and several questions and discussions, it was found that so far youth groups in Rumahtiga State have not been accommodated enough to contribute in the field of government, regarding the equal role of youth in the Parentah House Polemic in Rumahtiga State which is resolved in the realm of law is the right step.
Aksesibilitas Penyandang Disabilitas Terhadap Fasilitas Publik Maspaitella, Semuel Valentino; Piris, Hendry Jhon; Tita, Heillen Martha Yosephine
CAPITAN: Constitutional Law & Administrative Law Review Vol 2 No 2 (2024): Desember 2024 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.v2i2.14729

Abstract

Accessibility is a crucial aspect in ensuring social inclusion and equal rights for people with disabilities. This study examines various public facilities, including transportation, government buildings, health facilities, and other public spaces, in terms of ease of access for people with disabilities. Method: The research used is normative juridical with a statutory and conceptual approach. Results: research shows that although there have been some improvements in providing accessibility, there are still many obstacles faced by people with disabilities. These obstacles include limited disability-friendly infrastructure, lack of easily accessible information, and minimal awareness of the public and policy makers regarding the special needs of people with disabilities. This research suggests the need for increased regulation and supervision, as well as active participation from all relevant parties to create inclusive and accessible public facilities for people with disabilities. In this way, it is hoped that people with disabilities can enjoy their rights fully and participate in social life without discrimination.
PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK Tita, Heillen Martha Yosephine
Jurnal Saniri Vol 1, No 1 (2020): Volume 1 Nomor 1, November 2020
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/saniri.v1i1.433

Abstract

Recurring tax collection is a tax imposition process where the payment is made by the same party against the same tax object with different capacities and time. This act is more common in Restaurant service user agencies in the accountability of activities contained in theBudget Implementation Documen. In ist implementation, the process becomes an entry poit to corrupt practice of tax revenues, because there are indication of errors in the targets. This legal issue is assessed using the judicial normative type method with a statutory approach and conceptual approach,as well as collaborationg with the study of the concept of collection and collection, the concept of tax and restaurant tax and the concept of autorithy as an analysis tool.
Implementasi Pengenaan Tarif Progresif Terhadap Wajib Pajak Kendaraan Bermotor Atapary, Febrian; Alfons, Saartje Sarah; Tita, Heillen Martha Yosephine
Jurnal Saniri Vol 3, No 2 (2023): Volume 3 Nomor 2, Mei 2023
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/saniri.v3i2.1620

Abstract

Introduction: Tax is a people's contribution to the State based on the law, so that it can be enforced, where the Taxpayer does not get a direct counter-achievement. The constitutional basis of the obligation to pay taxes is regulated in Article 23A, the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945. Dues from the people to the State, as a form of participation as well as contributions from citizens to the State.Purpose of Writing/Research: This study aims to determine the basis of imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.Purposes of the Research:  This study aims to determine the basis for the imposition of Motor Vehicle Tax for Motor Vehicle Taxpayers and to examine and analyze the legal consequences of implementing progressive rates for Motor Vehicle Taxpayers.Results of the Research: The results showed evidence of payment of progressive vehicle tax. Taxpayers, progressive tax on motor vehicle tax is an individual who owns a motor vehicle. Article 6 paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies stipulates that a progressive tax is imposed on the ownership of private motorized vehicles, both two-wheeled and four-wheeled, based on the same name and/or address.
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.
Local Government Actions in Disputes over the Installation of Hawear in Public Facilities Baranyanan, Soeleman Djaiz; Tita, Heillen Martha Yosephine
PAMALI: Pattimura Magister Law Review Vol 5, No 1 (2025): MARCH
Publisher : Postgraduate Program in Law, Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/pamali.v5i1.2972

Abstract

Introduction: The diversity of the Indonesian nation is a reality, even this diversity is a wealth as a gift from God who has stated that humans were created in groups so that they can get to know each other. This article discusses the actions of the local government in resolving the problem of installing hawear, a traditional symbol of the Kei community, which often clashes with the interests of building public facilitie.Purposes of the Research: This study aims to analyze the role and actions of local governments in resolving disputes over the installation of hawear, with a focus on the mediation process and the implementation of related policies.Methods of the Research: This study uses empirical juridical research methods with legal materials used in research are primary, secondary and tertiary with the use of literature study techniques in the form of applicable legal regulations, scientific works and several other literature.Results Main Findings of the Research: In the Kei Islands, Maluku, hawear serves as a marker of the boundaries of sacred customary territories according to Larvul Ngabal customary law. However, along with the development of the times and the need for infrastructure development, the installation of hawear often triggers conflicts between indigenous peoples and the government. The dispute over the installation of hawear (customary boundary signs) on public facilities in the Kei Islands, Maluku, has become a complex issue related to the duality of the government system, namely between Customary Villages and Administrative Villages. This conflict was triggered by differences of opinion regarding customary authority and the authority of local governments in determining territorial boundaries and public land use. This study explores the role of local governments in handling these disputes through mediation, negotiation, and harmonization approaches between customary law and positive law.
Pengawasan Pemerintah Terhadap Pengusaha Yang Memberhentikan Pekerja Wanita Hamil Fataruba, Firta Risky; Rugebregt, Revency Vania; Tita, Heillen Martha Yosephine
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.v3i1.19741

Abstract

Currently, employment issues are still in the spotlight. Lack of guarantees for safety, health and reproductive rights for female workers is one of the factors causing various problems in the employment sector. Workers as workers in companies still receive discriminatory treatment from employers, this means that the rights that female workers should receive, such as protection for the safety of pregnant women, health and reproductive rights of female workers, are not fully provided. The research method used is normative juridical which uses a statutory approach and a conceptual approach. The legal materials used are primary, secondary and tertiary legal materials. The results of this research emphasize that there should be stricter sanctions for every violation of labor practices carried out by companies, so that legal protection for the safety, health and reproductive rights of pregnant female workers and the obstacles faced in implementing protection for the safety, health and reproductive rights of female workers Government Supervision, Entrepreneurs, Pregnant Women Workers.
Kekuatan Hukum Rekomendasi Badan Pengawas Pemilu Tentang Pemungutan Suara Ulang Pattipeilohy, Grisko Vinno; Rugebregt, Revency Vania; Tita, Heillen Martha Yosephine
Jurnal Saniri Vol 5, No 2 (2025): Volume 5 Nomor 2, Mei 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/saniri.v5i2.3167

Abstract

Based on its authority, General Election Supervisory Body's (BAWASLU) has issued recommendations for implementing re-voting at several polling stations in the February 14 2024 elections in Ambon City. In reality, the General Election Commission (KPU) as the organizer of the General Election did not implement these recommendations. The legal problem is the legal strength of the BAWASLU recommendations so that they are not executed by KPU.The method used in this research is normative juridical, with a model approach, legislation and conceptual approach, which is supported by several empirical approaches as supporting legal materials needed.Based on its authority BAWASLU is obliged to issue recommendations regarding the Re-Voting; that the legal consequence of not implementing the BAWASLU Recommendation is that the Recommendation is disqualified, and the KPU is referred to the Honorary Council, or to obtain justice the matter is followed up with legal action in court
Mekanisme Self Assessment System Dalam Pemungutan Pajak Penghasilan Gaspersz, Alex; Nirahua, Salmon Eleazer Marthin; Tita, Heillen Martha Yosephine
CAPITAN: Constitutional Law & Administrative Law Review Vol 3 No 1 (2025): Juni 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.v3i1.15939

Abstract

This article analyzes the implementation of the self-assessment system mechanism in the implementation of Income Tax (PPh) Article 21 collection, which is collected by a third party. The aim of this research is to confirm the self-assessment system as a mechanism for collecting income tax mandated by the 1983 tax reform and implied in Article 12 paragraph (1) KUP Law. The method used in this research is normative legal with a statutory approach and a conceptual approach. The results found that the collection of Income Tax Article 21 was carried out using a withholding system mechanism which was an introduction and an integral part of the self-assessment system mechanism.
Penetapan Tarif Pajak Penghasilan Dalam Transaksi Jual Beli E-Commerce Lesiyela, Absa Brian; Tita, Heillen Martha Yosephine
CAPITAN: Constitutional Law & Administrative Law Review Vol 2 No 1 (2024): Juni 2024 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.v2i1.13459

Abstract

Income tax rates need to be regulated in an appropriate regulation in order to emphasize the imposition of income tax on those who carry out e-commerce buying and selling transactions, so that income tax is imposed fairly. So, levying income tax on e-commerce buying and selling transactions is the state's obligation to impose it on entrepreneurs who carry out e-commerce buying and selling transactions. The type of research that will be carried out in this writing is legal research with a normative juridical or analytical descriptive approach. Normative legal research is a type of legal research that involves an internal perspective with a focus on legal norms as the research object. When e-commerce tax collection rules are also applied to e-commerce buying and selling transactions, there will be no social inequality or movement of entrepreneurs in the e-commerce sector. Based on Minister of Finance Regulation Number 210 of 2018, the obligation to treat income tax like conventional traders is not mentioned at all. This regulation has caused problems and rejection from the Indonesian e-commerce association (idea) because it does not create a level playing field/fairness.
Co-Authors Atapary, Febrian Baranyanan, Soeleman Djaiz Fataruba, Firta Risky Gaspersz, Alex Lesiyela, Absa Brian Loupatty, Yopi Riszcy Maspaitella, Semuel Valentino Muhammad Irham Mustamu, Julista Nendissa, Renny Heronia Nirahua, Salmon Eleazer Marthin Oszaer, Rex Joshua Pattipeilohy, Grisko Vinno Piris, Hendry Jhon Rugebregt, Revency Vania Saartje Sarah Alfons Salmon, Hendrik Sattu, Mayakarin Fiadolla