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<![CDATA[PENERAPAN PEMUNGUTAN RETRIBUSI PADA OBYEK WISATA KERTHA GOSA SEBAGAI PENUNJANG PENDAPATAN ASLI DAERAH KABUPATEN KLUNGKUNG ]]>
<![CDATA[Pande Putu Adhyatmika]]>;
<![CDATA[Putu Gede Arya Sumerthayasa]]>;
<![CDATA[Nengah Suharta]]>
<![CDATA[ Kertha Negara : Journal Ilmu Hukum Vol. 06, No. 01, Januari 2018 ]]>
Publisher : <![CDATA[Kertha Negara : Journal Ilmu Hukum ]]>
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<![CDATA[Tulisan ini dilatarbelakangi oleh Penerapan Pemungutan Retribusi Pada Obyek Wisata Kertha Gosa Sebagai Penunjang Pendapatan Asli Daerah Kabupaten Klungkung. Tulisan ini bertujuan untuk menganalisis Penerapan Retribusi Pada Obyek Wisata Kertha Gosa Guna Menunjang Pendapatan Asli Daerah Kabupaten Klungkung dan Faktor Penghambat Dalam Pemungutan Retribusi Obyek Wisata Kerta Gosa Guna Menunjang Pendapatan Asli Daerah Kabupaten Klungkung. Tulisan ini merupakan penelitian hukum empiris, yaitu penelitian hukum yang dilakukan terhadap permasalahan yang ada di tengah-tengah masyarakat kemudian menganalisanya dengan peraturan perundang-undangan. Penerapan retribusi pada obyek wisata Kertha Gosa guna untuk menunjang Pendapatan Asli Daerah (PAD) Kabupaten Klungkung, belum dilakukan secara optimal. Hal tersebut dikarenakan terdapat beberapa hambatan-hambatan yang terjadi dalam penerapan retribusi tersebut diantaranya belum disahkannya Peraturan Bupati Klungkung Tentang Pelaksanaan Peraturan Daerah Kabupaten Klungkung Nomor 3 Tahun 2013 Tentang Retribusi Tempat Rekreasi Dan Olahraga, dan juga kurang efektifnya sarana prasarana di objek wisata Kertha Gosa. Adapun faktor penghambat dalam pemungutan retribusi obyek wisata Kertha Gosa guna menunjang pendapatan asli daerah Kabupaten Klungkung, antara lain; Belum disahkannya Peraturan Bupati Klungkung tentang Pelaksanaan Peraturan Daerah Kabupaten Klungkung Nomor 3 Tahun 2013 Tentang Retribusi Tempat Rekreasi Dan Olahraga, serta kurang efektifnya sarana prasarana di objek wisata Kertha Gosa.]]>
<![CDATA[IMPLIKASI YURIDIS DENGAN DIUNDANGKANNYA UNDANG-UNDANG NOMOR 23 TAHUN 2014 TENTANG PEMERINTAHAN DAERAH TERHADAP KEWENANGAN PENGELOLAAN LAUT, PESISIR, DAN PULAU-PULAU KECIL ]]>
<![CDATA[Anak Agung Gede Manik Surya Wira Djelantik]]>;
<![CDATA[Putu Gede Arya Sumerthayasa]]>;
<![CDATA[Nengah Suharta]]>
<![CDATA[ Kertha Negara : Journal Ilmu Hukum Vol. 04, No. 01, Februari 2016 ]]>
Publisher : <![CDATA[Kertha Negara : Journal Ilmu Hukum ]]>
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<![CDATA[Indonesia merupakan negara kepulauan yang sebagian besar wilayahnya terdiri ataslautan. Implikasi dengan diberlakukannya Undang-Undang Nomor 23 Tahun 2014Tentang Pemerintahan Daerah terjadi adanya pengurangan Kewenangan pengelolaanoleh Kabupaten/Kota terhadap pengelolaan sumber daya laut. Tujuan dari penulisanini untuk mengetahui apakah ada terjadi ketidakselarasan terhadap Undang-Undangterkait. Metode yang digunakan dalam tulisan ini metode penelitian hukum normatif.Hambatan-hambatan kewenangan pengelolaan wilayah laut terkait di sahkannyaUndang Undang 23 Tahun 2014 Tentang Pemerintah Daerah adalah terjadinyakonflik norma antara pembagian urusan pemerintahan konkuren tentang kelautanyang diberikan oleh Undang-Undang 23 Tahun 2014 Tentang Pemerintahan Daerahdengan Pasal 50 ayat (3) Undang-Undang Nomor 1 Tahun 2014 Tentang PerubahanAtas Undang-Undang Nomor 27 Tahun 2007 Tentang Pengelolaan Wilayah PesisirDan Pulau-Pulau Kecil.]]>
<![CDATA[EFEKTIVITAS PEMUNGUTAN RETRIBUSI SAMPAH RUMAH TANGGA BERDASARKAN PERATURAN DAERAH KABUPATEN GIANYAR NOMOR 7 TAHUN 2011 TENTANG RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN ]]>
<![CDATA[Ida Bagus Japa Suyoga]]>;
<![CDATA[Putu Gede Arya Sumerthayasa]]>
<![CDATA[ Kertha Negara : Journal Ilmu Hukum Vol. 06, No. 01, Januari 2018 ]]>
Publisher : <![CDATA[Kertha Negara : Journal Ilmu Hukum ]]>
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<![CDATA[Salah satu retribusi yang dipungut oleh pemerintah daerah Kabupaten Gianyar ialah retribusi pelayanan persampahan atau kebersihan yaitu pungutan terhadap pelayanan persampahan atau kebersihan oleh Pemerintah Daerah kepada orang pribadi maupun badan. Permasalahan yang terjadi yaitu pelaksanaan pemungutan retribusi sampah rumah tangga berdasarkan Peraturan Daerah Kabupaten Gianyar Nomor 7 Tahun 2011 tentang kelemahankelemahan dan permasalahan yang telah dan mungkin akan timbul dari cara pemungutan retribusi sampah dengan sistemyang sedang diterapkan dan solusi dari cara pemungutan retribusi sampah yang diprediksikan akan dapat diterapkan dilapangan.Metode penelitian yang dipergunakan yaitu metode penelitian hukum empiris.Berdasarkan analisa, dapat diketahui bahwa pelaksanaan pemungutan retribusi sampah rumah tangga berdasarkan Peraturan Daerah Kabupaten Gianyar Nomor 7 Tahun 2011 tentang Retribusi Pelayanan Persampahan/Kebersihan belum efektif walau sudah berjalan selama tujuh tahun karenapenerapan sanksi hukum belum terlaksana. Faktor penghambat pemungutan retribusi sampah rumah tangga di Kabupaten Gianyar yaitu objek pemungutan retribusi sampah sampai saat ini belum mencakup semua wilayah di kabupaten Gianyar, dimana baru hanya 2 (dua) kecamatan yang aktif untuk pemungutan retribusinya, faktor penghambat lainnya adalah kurangnya armada pengangkut sampah dan sumber daya manusia (SDM)yang turun kelapangan dalam pelaksanaan pemungutan dan pengelolaan retribusi sampah, disamping belum adanya penegakan sanksi hukum yang jelas dikarenakan kesadaran masyarakat dalam pembayaran retribusi sampah yang masih kurang.]]>
<![CDATA[Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective ]]>
<![CDATA[Putu Gede Arya Sumerta Yasa]]>;
<![CDATA[Cokorda Dalem Dahana]]>
<![CDATA[ Kertha Patrika Vol 43 No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Udayana ]]>
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DOI: 10.24843/KP.2021.v43.i01.p03
<![CDATA[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.]]>
<![CDATA[The Authority of Bali Governor in Regulating The Control of Corona Virus Disease 19 ]]>
<![CDATA[I Wayan Wiryawan]]>;
<![CDATA[Putu Gede Arya Sumerta Yasa]]>;
<![CDATA[Ibrahim R]]>
<![CDATA[ Kertha Patrika Vol 43 No 3 (2021) ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Udayana ]]>
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DOI: 10.24843/KP.2021.v43.i03.p03
<![CDATA[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.]]>
<![CDATA[The Form of The Presidential System in Indonesia: A Comparative Study of Several Countries ]]>
<![CDATA[Putu Gede Arya Sumerta Yasa]]>
<![CDATA[ Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 10 No 2 (2021) ]]>
Publisher : <![CDATA[University of Udayana ]]>
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DOI: 10.24843/JMHU.2021.v10.i02.p07
<![CDATA[The purpose of this research is to determine how the form of the presidential system adopted by Indonesia and to compare the presidential system in Indonesia with several countries such as the United States, South Korea and the Philippines. The research method used in this study is a normative legal research which used statute approach, conceptual approach, and comparative approach to examine the vacuum of norm regarding the presidential system in Indonesia. The results show that Indonesia adheres to non pure presidential system, namely a quasi-presidential system which is indicated by the horizontal relationship between state institutions. In the implementation of the presidential government system, every country has different characteristics so that it undergoes modifications depending on the situation and conditions of the country that adheres to it. When Indonesian presidential system compared with the United States, South Korea and the Philippines, it will show the special characteristics and weaknesses of each country. The indicators used in comparing presidential systems in several countries are the form of the presidential system, special characteristics, and weaknesses which in general are excess power in the executive.]]>
<![CDATA[Determination of the Benoa Bay Maritime Conservation Area in the Effectiveness of Environmental Maintenance ]]>
<![CDATA[Mega Rasnawati]]>;
<![CDATA[Putu Gede Arya Sumerta Yasa]]>
<![CDATA[ Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 10 No 1 (2021) ]]>
Publisher : <![CDATA[University of Udayana ]]>
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DOI: 10.24843/JMHU.2021.v10.i01.p04
<![CDATA[Reclamation based on the revitalization of Benoa Bay-Bali which is regulated in Presidential Decree No. 51 of 2014 has the goal of increasing competitiveness in the field of tourism destinations. However, many Balinese people reject the reclamation of Benoa Bay-Bali because the Benoa Bay area is a conservation area. With various objections from the Balinese people, KEPMEN KP No: 46/ KEPMEN-KP/2019 was issued regarding the management of the maritime cultural protection area of ??Benoa Bay-Bali by appointing the Bali Provincial Government as the manager. This study aims to examine policies regarding the maritime conservation area of ??Benoa Bay-Bali managed by the Provincial Government of Bali, as well as the determination of the Benoa Bay-Bali maritime conservation area to function effectively in the framework of environmental preservation. Using sociolegal research with a statutory approach and a case approach. The result of the research is that there is no further regulation regarding the Bali Provincial Regulation regarding the management of the Benoa Bay maritime conservation area, so that there is a norm vacuum. It is hoped that the determination of the Benoa Bay maritime conservation area to be able to effectively provide a positive impact in environmental maintenance activities, in which to ensure its wise use and increase the quality of its value and diversity.]]>
<![CDATA[Distribution and Revenue Sharing of Natural Resources in Indonesia: Autonomous Region and Legal Pluralism Perspective ]]>
<![CDATA[Putu Gede Arya Sumerta Yasa]]>
<![CDATA[ Udayana Journal of Law and Culture Vol 5 No 2 (2021) ]]>
Publisher : <![CDATA[Faculty of law Udayana University ]]>
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DOI: 10.24843/UJLC.2021.v05.i02.p05
<![CDATA[The distribution and revenue sharing of natural resources in Indonesia is considered a very important issue. The exploitation of natural resources of a particular region can be implemented by referring to the concept of regional autonomy. In practice, not all regional governments can take advantage of the natural resources situated in the region. The research aims to review and analyze the arrangement of revenue sharing and natural resources based on the principle of decentralization in the balance of national and regional finances in Indonesia and analyze the autonomous region in Indonesia from a legal pluralism perspective. This study is normative legal research using statutory, conceptual, and analytical approaches. The results suggested that the arrangement of the division of funds for revenue based on decentralization in Indonesia has not fully reflected the principle of proportionality, as it is perceived not providing just and proper share for some regions. In achieving public welfare and social justice at the lowest level of governance, the existence of customary villages in Bali may serve as a solution in addressing the issue of regional management on natural resources along with its potential benefits. Parallel to this concern, the customary village can also play an indirect role in achieving justice, equity, and harmony in the regions. Therefore, the synergy between the national and regional governments, including customary villages undoubtedly reflects legal pluralism.]]>
<![CDATA[URGENSI LEGALITAS USAHA BAGI INDUSTRI KECIL DAN MENENGAH (IKM) ]]>
<![CDATA[Ni Nyoman Nia Oktaviani]]>;
<![CDATA[Putu Gede Arya Sumerta Yasa]]>
<![CDATA[ Jurnal Pendidikan Kewarganegaraan Undiksha Vol. 10 No. 2 (2022): Mei, Jurnal Pendidikan Kewarganegaraan Undiksha ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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<![CDATA[Legalitas usaha ialah suatu izin yang harus dimiliki oleh seluruh pelaku usaha. Dimana legalitas usaha ini akan menjadi suatu perlindungan hukum terhadap pelaku usaha. Sehingga kepengurusan legalitas usaha sangatlah diperlukan oleh pelaku usaha. Penulisan ini memiliki tujuan untuk mengetahui peraturan hukum terkait dengan legalitas dan urgensi terkait dengan legalitas usaha. Penelitian ini ditulis menggunakan metode penelitian hukum empiris menggunakan pendekatan kualitatif. Pada proses penulisan sumber datanya yaitu data primer yakni hasil wawancara dan data sekunder yakn studi kepustakaan. Hasil studi menunjukkan bahwa legalitas usaha sangatlah penting bagi pelaku usaha. Sebagaimana termaktub dalam Pasal 10 Undang-Undang Nomor 3 Tahun 2014 Tentang Perindustrian menyebutkan setiap kegiatan usaha industri wajib memiliki izin usaha industri. Oleh karena itu legalitas usaha sangatlah penting bagi pelaku usaha karena izin usaha ini dapat menjadi perlindungan hukum bagi pelaku usaha.]]>
<![CDATA[REGULATION OF PEACEFUL PASSAGE RIGHTS IN THE TERRITORIAL SEA BASED ON THE UNITED NATIONS CONVENTION ON THE LAW OF THE SEA (UNCLOS) ]]>
<![CDATA[Dananjaya, A.A. Gde Agung]]>;
<![CDATA[Sumerta Yasa, Putu Gede Arya]]>
<![CDATA[ POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 3 No. 2 (2024): APRIL ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/polri.v3i2.1114
<![CDATA[The aim of this research is to conduct a detailed analysis of the regulation of innocent passage rights in territorial waters as outlined in UNCLOS (United Nations Convention on the Law of the Sea) and its practical application. This study utilizes a normative legal research methodology, incorporating legislative and case-based approaches. The findings of this study reveal that the regulation of innocent passage rights in territorial waters is governed by UNCLOS, spanning from Article 17 to Article 32. While the regulation has been extensively addressed, it is not yet fully comprehensive. There are evident ambiguities in the norms that impede the effective implementation of these regulations. The incident involving the entry of American warships into the territorial waters of the People's Republic of China, resulting in conflicts, serves as a prime example of the inadequacies in the regulation of innocent passage rights in territorial waters as outlined in UNCLOS. In this scenario, both nations hold differing interpretations of the norms within UNCLOS.]]>
