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The Effectiveness of the Policy to Waive Tax Penalties on the Compliance Rates of Motor Vehicle Taxpayers at the Samsat Regional Technical Implementation Unit in Serang Regency Aby Fahri; H. E. Rakhmat Jazuli; Ahmad Rayhan
Anthroposia: Journal of Social and Human Development Vol. 1 No. 1 (2026): March: Anthroposia: Journal of Social and Human Development
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kphbwb14

Abstract

Motor Vehicle Tax is one of the sources of local revenue that every motor vehicle owner is required to pay, as stipulated in Banten Province Regional Regulation No. 1 of 2024 concerning Local Taxes and Local Levies. The compliance rate of motor vehicle taxpayers at the Serang Regency Samsat Technical Implementation Unit (UPTD) remains relatively low at approximately 58 percent of all registered vehicles and is accompanied by high levels of tax arrears. Consequently, the local government has implemented a policy to waive Motor Vehicle Tax penalties as an effort to increase tax payments and local revenue. This study analyzes the effectiveness of the policy to waive motor vehicle tax penalties on the compliance rate of motor vehicle taxpayers at the UPTD Samsat in Serang Regency, as well as the obstacles in its implementation. The analysis employs the theory of legal effectiveness and the theory of government action. The research method used is an empirical-juridical approach with a descriptive-analytical framework, utilizing primary data collected through interviews and secondary data sourced from legislation and legal literature. The research results indicate that local government actions including the elimination of administrative sanctions in the form of fines, the simplification of service procedures, and the optimization of tax payment services have proven effective in increasing Motor Vehicle Tax payments and local revenue realization in the short term, as reflected in revenue achievements for the 2020-2024 period, which largely exceeded targets. The decline in revenue realization in 2025 indicates that the effectiveness of these policies has not yet been fully accompanied by the establishment of sustainable taxpayer compliance and remains influenced by policy incentives. Policy implementation still faces obstacles in the form of limited service capacity, technical disruptions to facilities and infrastructure, low public awareness influenced by a legal culture of delaying tax obligations, and perceptions of unfairness among taxpayers who have historically been compliant. This study recommends strengthening policies to encourage sustainable taxpayer compliance and improving the quality of tax service delivery.  
Implementation of Affirmative Action Policies to Meet Employment Quotas for Workers with Disabilities in the Private Sector in Bogor City Aisyah Nurhana; H. E. Rakhmat Jazuli; Ahmad Rayhan
Journal of Human Interaction and Social Studies Vol. 1 No. 2 (2026): : May: Sapientia Diversalis: Journal of Human Interaction and Social Studies
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/z3794p58

Abstract

This study examines the implementation of affirmative employment policy concerning the fulfillment of disability employment quotas within the private sector in Kota Bogor and evaluates the extent to which regulatory obligations have been translated into substantive labor inclusion. Employing an empirical legal research design with a socio-legal approach, the study combines field-based evidence obtained through semi-structured interviews, institutional observation, and document analysis with qualitative legal interpretation. Primary data were collected from government officials, labor inspectors, Disability Service Unit personnel, and representatives of disability organizations, while secondary data consisted of statutory regulations, administrative records, and scholarly literature. The findings indicate that affirmative policy has been institutionally operationalized through labor information services, vocational preparation, employment facilitation, mediation mechanisms, and disability-oriented administrative support. Practical outcomes remain limited due to the persistence of profit-centered recruitment behavior among private enterprises, restricted availability of work-ready disability labor, and weak supervisory enforcement. Analysis through governmental action theory and welfare-state theory demonstrates that the legal framework has not yet generated sufficient coercive and distributive effects to ensure compliance. Strengthening regulatory supervision, institutional coordination, and labor capacity development emerges as a necessary condition for transforming formal quota obligations into effective realization of equal employment rights.  
The Authority of the Banten Provincial Public Works and Spatial Planning Agency in Providing Supporting Infrastructure for Banten International Stadium Izzi Hauro; H. E. Rakhmat Jazuli; Ahmad Rayhan
Journal of Human Interaction and Social Studies Vol. 1 No. 1 (2026): :February: Sapientia Diversalis: Journal of Human Interaction and Social Studie
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/rbrvfs10

Abstract

The development of the Banten International Stadium (BIS) represents one of the strategic infrastructure projects initiated by the Banten Provincial Government to establish an international-standard sports complex while supporting regional economic and social development. Despite its strategic significance, the provision of supporting infrastructure has not yet achieved optimal performance, particularly regarding accessibility and governance. This study aims to analyze the authority of the Banten Provincial Public Works and Spatial Planning Agency (DPUPR) in providing supporting infrastructure for the Banten International Stadium and to identify the challenges affecting its implementation. The study employed an empirical juridical approach with a descriptive-analytical design using document analysis and semi-structured interviews with the Head Supervisor of the Banten International Stadium and local community members. The findings indicate that DPUPR's authority is legally established under Law Number 23 of 2014 concerning Regional Government and Banten Governor Regulation Number 48 of 2022. However, the implementation of this authority has not fully reflected good governance principles due to limited interagency coordination, insufficient public transparency, and low community participation. The study also identifies five major implementation challenges, namely structural, administrative, technical, social, and regulatory barriers, which collectively reduce the effectiveness of supporting infrastructure development. Strengthening institutional coordination, improving governance quality, optimizing budget allocation, and accelerating infrastructure provision are essential to enhance the sustainable management of the Banten International Stadium.
Peran Pemerintah Kota Cilegon dalam Pembangunan Sarana Air Bersih Bagi Masyarakat di Daerah Perbukitan Kecamatan Pulomerak Nanda Sartika; H. E. Rakhmat Jazuli; Ahmad Rayhan
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 3 (2026): March: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/vbt5dp21

Abstract

This study examines the role of the Cilegon City Government in the development of clean water infrastructure for communities living in the hilly areas of Pulomerak District. Clean water is a fundamental public service that directly affects public health, environmental quality, and social welfare. Using a qualitative descriptive approach, this research analyzes policy frameworks, institutional roles, and implementation practices related to clean water development at the local level. The findings indicate that the Cilegon City Government plays a central role through regulatory authority, infrastructure development, and coordination with local institutions and communities. The development of clean water facilities has contributed to improved access to water, better sanitation practices, and reduced health risks among residents in hilly areas. However, several challenges remain, including geographical constraints, funding limitations, institutional coordination, and environmental sustainability. Community participation and integrated policy implementation emerge as key factors in ensuring the long-term sustainability of clean water services. This study highlights the importance of strengthening local governance capacity and collaborative approaches to achieve equitable and sustainable clean water provision in geographically constrained areas.
Implementasi Program Pelayanan Tanah Akhir Pekan (PELATARAN): Peningkatan Kualitas Pelayanan Publik di Kantor ATR/BPN Kabupaten Serang Berdasarkan UU Nomor 25 Tahun 2009 Fadhila Fauzia Syarif; H. E. Rakhmat Jazuli; Ahmad Rayhan
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 4 (2026): June: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gjbc7370

Abstract

This study examines the implementation of the Weekend Land Service Program (PELATARAN) at the ATR/BPN Office of Serang Regency as an instrument for improving public service quality under Law Number 25 of 2009 on Public Services. Employing an empirical juridical method with descriptive-analytical specification, the research integrates primary data obtained from interviews and field observations with secondary legal materials, including statutory regulations and internal administrative instruments governing the program. The findings demonstrate that PELATARAN possesses a legally defensible foundation within the framework of governmental administrative authority, particularly through the alignment between institutional mandates in land administration and the operational legitimacy provided by ministerial circulars and local decrees. Empirically, the program enhances accessibility and procedural certainty by expanding service availability beyond conventional working days, yet its effectiveness remains contingent upon human resource capacity, consistency of standard implementation, and the institutionalization of measurable service indicators. The study further highlights that accountability mechanisms, complaint handling systems, and maladministration prevention are decisive determinants of sustainable service quality. The research contributes by linking normative legality with empirical governance performance in land service innovation.
Implementasi Kebijakan Pemberdayaan Usaha Mikro dalam Perspektif Hukum: Peran Dinas Koperasi dan UMKM pada Masyarakat Pesisir Karangantu H. E. Rakhmat Jazuli; Ahmad Lanang Citrawan
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 4 (2026): June: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4rk63q66

Abstract

This study examines the role of the Department of Cooperatives, Micro, Small and Medium Enterprises, Industry and Trade of Serang City in implementing the empowerment and development of micro-enterprises in the coastal community of Karangantu based on Regional Regulation Number 3 of 2015. Employing an empirical juridical approach with a descriptive-analytical specification, this research analyzes the interaction between legal norms and their practical implementation through primary and secondary data. The findings reveal that although the regulatory framework, including Law Number 20 of 2008 and relevant local regulations, provides a comprehensive legal basis, its implementation remains suboptimal due to structural, administrative, and socio-economic constraints. Key challenges include weak institutional coordination, inadequate performance-based monitoring systems, limited access to financing and digital markets, and low community participation. These conditions indicate a significant gap between normative expectations and empirical realities. The study concludes that strengthening institutional capacity, improving participatory governance, and integrating adaptive policy mechanisms are essential to enhance the effectiveness and sustainability of micro-enterprise empowerment in coastal areas.
Pengawasan Dinas Perhubungan Terhadap Kelayakan Kendaraan Angkutan Jalan Di Kabupaten Tangerang Berdasarkan Peraturan Daerah Kabupaten Tangerang Nomor 4 Tahun 2018 Tentang Penyelenggaraan Perhubungan Siti Sulaemah Cunayah; H. E. Rakhmat Jazuli; Ahmad Lanang Citrawan
Journal of Legal, Political, and Humanistic Inquiry Vol 1 No 4 (2026): June: Custodia: Journal of Legal, Political, and Humanistic Inquiry
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/jm4ekh90

Abstract

This study examines the issue of the effectiveness of the Transportation Agency’s oversight of the roadworthiness of road transport vehicles in Tangerang Regency based on Tangerang Regency Regional Regulation No. 4 of 2018, which in practice still reveals a gap between legal norms and implementation. The study employs an empirical method with a socio-legal approach through data collection via interviews, observations, and documentary analysis, and is qualitatively analyzed using legal interpretive techniques. The findings indicate that supervision remains suboptimal due to institutional capacity constraints, low compliance among business operators, as well as weak enforcement of sanctions and inter-agency coordination. Normatively, regulations have comprehensively established vehicle fitness standards; however, their implementation has not fully met the objectives of safety and legal protection. The socio-legal approach reveals that legal culture and the quality of public services also influence the effectiveness of supervision. This study contributes to the development of an integrative analysis between legal norms and empirical practices in transportation governance.