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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 : Jurnal Saniri

 1 
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.
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
Tanggung Jawab Pemerintah Daerah Kota Ambon Dalam Penyediaan Tempat Pembuangan Sampah Berskala Reduce, Reuse Dan Recycle Di Kawasan Pemukiman Leiwakabessy, Daniella Christy; Rugebregt, Revency Vania; Tita, Heillen Martha Yosephine
Jurnal Saniri Vol 6, No 1 (2025): Volume 6 Nomor 1, November 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/saniri.v6i1.3520

Abstract

Various activities in residential areas of Ambon City generate waste that requires serious and sustainable management. In this regard, the authority of the Ambon City Government to procure 3R-scale (Reduce, Reuse, Recycle) waste bins has not been implemented in accordance with the provisions of the prevailing laws and regulations, even though such procurement is an essential requirement in addressing waste management problems within settlements. Based on this, the legal issue raised in this study concerns the responsibility of the Ambon City Regional Government in providing 3R-scale waste disposal facilities in residential areas.The purpose of this study is to analyze and examine the legal responsibility of the Ambon City Regional Government in carrying out its authority related to the provision of 3R-scale waste management facilities in residential areas, as well as to identify strategic measures that can be implemented to achieve sustainable waste management in accordance with environmental protection principles.This study employs a normative juridical method, which emphasizes the study of legal norms, legal principles, and the provisions of applicable laws and regulations. The analysis is based on primary and secondary legal materials, using both a statutory approach and a conceptual approach. Data were collected through library research and analyzed qualitatively to answer the problem formulation systematically and argumentatively.The results of this study indicate that the Ambon City Regional Government has not yet implemented the regulations related to waste management in accordance with established procedures. Residential areas within the jurisdiction of Ambon City still lack environmentally friendly and well-distributed waste disposal facilities. Therefore, strengthening the capacity of local governments, formulating policies that involve community participation, and ensuring transparent supervision are strategic measures to guarantee the fulfillment of citizens’ rights to a clean and healthy environment.
Co-Authors Andress Deny Bakarbessy Atapary, Febrian Baranyanan, Soeleman Djaiz Fataruba, Firta Risky Gaspersz, Alex Leiwakabessy, Daniella Christy 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 Temorubun, Etmundus Eloresky