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All Journal Kertha Negara : Journal Ilmu Hukum Kertha Patrika JURNAL MAGISTER HUKUM UDAYANA LAW REFORM Jurnal Pendidikan Kewarganegaraan Undiksha Jurnal Komunikasi Hukum JOSIKOM : Jurnal Online Sistem Komputer Jurnal IUS (Kajian Hukum dan Keadilan) Udayana Journal of Law and Culture International Journal of Business, Law, and Education JHCLS East Asian Journal of Multidisciplinary Research (EAJMR) POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Journal of Legal and Cultural Analytics (JLCA) Focus Journal Law Review JILS (Journal of Indonesian Legal Studies)
Putu Gede Arya Sumertayasa
Faculty Of Law Udayana University
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Kertha Patrika

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Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective Putu Gede Arya Sumerta Yasa; Cokorda Dalem Dahana
Kertha Patrika Vol 43 No 1 (2021)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2021.v43.i01.p03

Abstract

Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.
The Authority of Bali Governor in Regulating The Control of Corona Virus Disease 19 I Wayan Wiryawan; Putu Gede Arya Sumerta Yasa; Ibrahim R
Kertha Patrika Vol 43 No 3 (2021)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2021.v43.i03.p03

Abstract

The Governor of Bali Province Regulation Number 46 of 2020 was formed on a delegation owned by the Governor of Bali. However, thus Governor Regulation includes fines and their application on the spot. The authority of the Governor Bali to include fines in the form of money is a polemic in the community and at the same time a legal problem because it is related to the legal norms set forth in the governor's regulation. The purpose of this research is to analyze the authority of the Governor of Bali in regulating the control of Corona Virus Disease 19 and to analyze the form of control of the Corona Virus Disease 19 in the Province of Bali. This research uses normative legal research. The results of this study indicate that the authority of the Governor Bali in regulating the control of Corona Virus Disease 19 only regulates the control of Corona Virus Disease 2019 in Bali. The authority to control Corona Virus Disease 2019 in Bali remains with the Central Government, while the Governor of Bali is only given assistance tasks. Controlling the Corona Virus Disease 2019 in Bali is a concurrent business of the Central Government. Therefore, the authority remains with the Central Government, not the Bali Provincial Government. The form of controlling the Corona Virus Disease 19 in the Province of Bali is carried out based on the principle of deconcentration. The implementation of the principle of deconcentration is carried out by delegating co-administration tasks to the Governor of Bali.
Co-Authors A. A. Istri Chintya Paramitha A. A. Ngurah Wiradarma A.A Bagus Adhi Mahendra Putra Anak Agung Gede Manik Surya Wira Djelantik Anak Agung Istri Ari Atu Dewi Anom Eka Kusyadi Cait, Lamberton Cokorda Dalem Dahana Cokorde Dalem Dahana Dananjaya, A.A. Gde Agung Danial Kelly Dea Widya Karisma Desak Putu Dewi Kasih Dewa Ayu Anom Arini Dewa Ayu Febryana Putra Nuryanti Dewi, Ni Luh Sri Mahendra Francisco Amaral Da Silva Gede Yoga Satrya Wibawa Gusti Komang Surya Pratyaksa Irawan Hermanto, Bagus I Dewa Agung Yuda Tri Adnyana I Dewa Ayu Maheswari Adiananda I Dewa Bagus Dhanan Aiswarya I Dewa Gde Agung Oka Pradnyadana I Gede Handara Ratrya Pratama I Gede Yusa I Gst.Ngr.Gd.Ag. Mariswara I Gust i Ngurah Wairocana I Gusti Agung Ngurah Prawira Kukuh I Gusti Agung Putra Wiryawan I Gusti Ayu Putri Kartika, I Gusti Ayu I Gusti Ngurah Darma Paramartha I Gusti Ngurah Parikesit Widiatedja I Ketut Suardita I Made Arya Utama I Made Budi Arsika I Made Ega Prayoga Kusuma I MADE SUBAWA I Nengah Suharta I Nym. Yudi Anggara Wijaya, I Nym. Yudi I Nyoman Ari Kurniawan I Nyoman Bagiastra I Nyoman Suyatna I Putu Agus Eka Budiarta Yoga I Putu Chandra Riantama I Wayan Parsa I Wayan Wiryawan Ibrahim R IDA AYU ASTARINI Ida Ayu Kade Febriyana Dharmayanti Ida Ayu Made Dewi Antari Ida Bagus Dobi Suandika Ida Bagus Japa Suyoga Ivory, Jared Kadek Mirah Ananta Sukma Dewi Kadek Sarna Kriviņš, Anatolijs Made Ayu Trisnawati Made Dharma Satya Varuni Made Putri Indra Prabawati Mega Rasnawati Mulyawarman, I Gede Adhi Nadirsyah Hosen Nengah Suharta Ni Ketut Devi Damayanti Ni Made Ayu Rastiti Ni Nyoman Nia Oktaviani Ni Putu Dian Putri Pertiwi Darmayanti Ni Putu Janitri Ni Putu Niti Suari Giri Nyoman Satyayudha Dananjaya Owen Dihardja Pande Putu Adhyatmika Putu Ayu Mas Sugihandari Putu Intan Puspitasari Reimon Simamora Rizka Rahmawati Seira Tamara Herlambang Shara, Made Cinthya Puspita Sugeng Santoso Sukmayoga Wiweka, Gede Rhama Syifa Namira Wijaya, I Ketut Reksa Yohanes Usfunan