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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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Journal : CAPITAN: Constitutional Law

 1 
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.
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.
Penegakan Hukum Terhadap Juru Parkir Tidak Resmi Di Kota Ambon Oszaer, Rex Joshua; Nendissa, Renny Heronia; Tita, Heillen Martha Yosephine
CAPITAN: Constitutional Law & Administrative Law Review Vol 1 No 1 (2023): Juni 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.v1i1.9907

Abstract

Parking is a public need that initially functions to serve, according to this function parking space is adjusted according to demand along with the needs of people who have motorized vehicles to access a place. The purpose of this study was to analyze and find out the form of supervision carried out by the Ambon City Government towards unofficial parking attendants, as well as the implementation of law enforcement against unofficial parking attendants based on Ambon City Regional Regulation No. 6 of 2019. This research is normative juridical research, the process of finding legal principles and doctrines to answer legal issues that are systematically compiled, studied, then conclusions drawn, using statutory approach (statue approach) and conceptual approach (conceptual approach). The results of this research are that the Ambon City Government carries out internal supervision, a-priori and a-posteriori supervision in the form of preventive supervision in the form of appeals to the public, this supervision is carried out for approximately 2 years and then an evaluation is carried out. Law enforcement carried out by the Ambon City Government against managers and unofficial parking attendants in Ambon City as stipulated in CHAPTER XIII Concerning Administrative Sanctions Article 46, Article 47, and Article 48 paragraph (3).
Penegakan Hukum Administrasi Terhadap Pegawai Lapas Yang Terlibat Penyebaran Narkotika Di Dalam Lapas Kelas II A Ambon Sattu, Mayakarin Fiadolla; Salmon, Hendrik; Tita, Heillen Martha Yosephine
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.v1i2.11496

Abstract

The aim of this research is to analyze and find out about the classification of abuse of authority by Correctional Institution officers who distribute narcotics and to find out disciplinary sanctions for Correctional Institution officers who distribute narcotics according to Government Regulation Number 94 of 2021 concerning Civil Servant Discipline. The research method used is the normative legal type. Based on the results obtained (1) The classification of abuse of authority carried out by correctional institution officers regarding the distribution of narcotics that occurs in prisons, in essence, is that a prison officer has an obligation that he must carry out in prison. (2) Disciplinary sanctions for Correctional Institution officers who distribute narcotics according to Government Regulation Number 94 of 2021 concerning Civil Servant discipline are in the form of lighter disciplinary and administrative sanctions compared to Government Regulation Number 53 of 2010, namely Respectful Dismissal Not at Your Own Request. Where there is still a gap in Government Regulation Number 94 of 2021 concerning Civil Servant discipline for abusers who have civil servant status to receive pension benefits if they meet the criteria.
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