Articles
<![CDATA[Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara ]]>
<![CDATA[Aditya Halim Perdana Kusuma Putra]]>;
<![CDATA[Munawir Nasir]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v19i1.207
<![CDATA[Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns.]]>
<![CDATA[Analisis Yuridis Perkawinan Dibawah Umur Melalui Kewenangan Kantor Urusan Agama (Studi Kasus di KUA Kabupaten Bantaeng) ]]>
<![CDATA[Yuli Adha Hamzah]]>;
<![CDATA[Arianty Anggraeny Mangarengi]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ PLENO JURE Vol 9 No 2 (2020): Pleno Jure, Oktober ]]>
Publisher : <![CDATA[LL-DIKTI Wilayah IX Sulawesi ]]>
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DOI: 10.37541/plenojure.v9i2.431
<![CDATA[Dewasa ini marak terjadi perkawinan dibawah umur yang menyebabkan implikasi hukum yang negatif, salah satu daerah yang menjadi tempat maraknya prakter tersebut terdapat di kabupaten bantaeng, dimana perkawinan dibawah umur terus terjadi dan mulai meresahkan masyarakat. Tujuan penelitian ini adalah ingin mengetahui kewenangan Kantor Urusan Agama terhadap legalitas perkawinan dibawah umur serta untuk mengetahui faktor - faktor yang mempengaruhi terjadinya perkawinan dibawah umur. Penelitian ini menggunakan tipe penelitian kualitatif dengan pendekatan yuridis empiris. Penelitian ini dilaksanakan di Kantor Urusan Agama Kabupaten Bantaeng. Hasil penelitian ini menunjukkan bahwa tidak efektifnya pelaksanan Undang - Undang Perkawinan karena masih terdapatnya beberapa perkawinan dibawah umur yang terjadi dengan dalih adanya permohonan dispensasi perkawinan serta masih terdapatnya beberapa penyimpangan - penyimpangan hukum dalam hal prosedur pelaksanaan perkawinan dibawah umur oleh oknum Kantor Urusan Agama, dan hasil penelitian lain menunjukkan terdapat 5 (lima) faktor yang mempengaruhi kewenangan Kantor Urusan Agama terhadap legalitas perkawinan dibawah umur antara lain faktor pengetahuan hukum, faktor aparat hukum, faktor budaya hukum, faktor hamil diluar nikah dan faktor ekonomi. Faktor-faktor tersebut menjadi alasan kuat mengapa perkawinan dibawah umur ini masih terus terjadi. Abstract. Nowadays underage marriages are rampant which causes negative legal implications, one of the areas where this practice is rampant is in Bantaeng district, where underage marriages continue to occur and begin to disturb the community. The purpose of this study was to determine the authority of the Office of Religious Affairs on the legality of underage marriage and to determine the factors that influence the occurrence of underage marriage. This study uses a qualitative research type with an empirical juridical approach. This research was conducted at the Office of Religious Affairs in Bantaeng Regency. The results of this study indicate that the implementation of the Marriage Law is ineffective because there are still several underage marriages that occur on the pretext of the existence of applications for marriage dispensation and there are still several legal irregularities in the procedure for implementing underage marriage by persons in the Office of Religious Affairs, and the results Other research shows that there are 5 (five) factors that influence the authority of the Office of Religious Affairs on the legality of underage marriage, including legal knowledge, law enforcement factors, legal culture factors, extramarital pregnancy factors and economic factors. These factors are strong reasons why underage marriages continue to occur.]]>
<![CDATA[Tanggung Jawab Pengembang Terhadap Kualitas Bangunan Yang Telah Terjual di Kota Makassar ]]>
<![CDATA[Muhammad Arsy]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ PLENO JURE Vol 10 No 1 (2021): Pleno Jure, April ]]>
Publisher : <![CDATA[LL-DIKTI Wilayah IX Sulawesi ]]>
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DOI: 10.37541/plenojure.v10i1.528
<![CDATA[Tanggung jawab pengembang terhadap kualitas bangunan perumahan yang telah terjual di Kota Makassar, Penelitian ini bertujuan mengetahui bentuk tanggung jawab developer terhadap kualitas bangunan rumah yang telah terjual dan bentuk perlindungan hukum bagi pembeli rumah yang merupakan produk dari perusahaan developer. Penelitian ini merupakan penelitian hukum normative empiric, yaitu penelitian hukum yang objek kajiannya meliputi ketentuan-ketentuan peraturan perundang-undangan serta penerapannya pada peristiwa hukum. Metode pengambilan data dan bahan hukum yang digunakan adalah menggunakan teknik wawancara, yaitu melakukan tanya jawab secara langsung kepada informan yang dilakukan oleh penulis kepada objek penelitian yang berkaitan dengan masalah yang diteliti. Hasil penelitian menunjukan bahwa bentuk tanggung jawab developer terhadap bangunan rumah yang telah diberikan oleh perusahaan developer selama 30-100 hari yang disebut dengan masa pemeliharaan. Namun, dalam peraturan perundang-undangan ditetapkan bahwa tanggung jawab dengan masa pemeliharaan bangunan/rumah yang telah dibeli perlu adanya suatu penilai ahli yang independen dalam menentukan suatu kegagalan bangunan akibat kesalahan dari tahap perencanaan, pembangunan, atau pengawasan. Abstract The liability of the developer on the quality of the housing buildings sold in Makassar City. This research aimed (1) to investigate the liability of the developer about the quality of the gouse building having sold: and (2) to investigate the form of illegal liability for the buyers of the house which were the products of the developer company. The research was a legal normative and impirical research, i.e. the legal research of which the objects of studi included the statemen of the regulation of the law and their application in the legal events. The metods of data celections and legal materials used the thecniques of inetrviews with the research object about the problems researched on. The research results indicated that the liability of the developer about the building quality of the house which had been sold was shown by the developer’company in 30 to 100 days called the maintenance priod. However, in regulation of the law it was stated that the liability over the building quality was 10 years the longes. Meanwhile, the legal protections should be given to the buyers of the houses when the building quality of the purchased house decreased by the independent evaluators consisting of experts who should determine if a vuilding failure had happened as the results of the mistakes in the stages of palning, construction, or supervision.]]>
<![CDATA[CUSTOMARY COURT AS ALTERNATIVE TO SETTLEMENT OF DISPUTE IN SOUTH SULAWESI ]]>
<![CDATA[Andika Prawira Buana]]>;
<![CDATA[Hardianto Djanggih]]>
<![CDATA[ Diponegoro Law Review Vol 3, No 2 (2018): Diponegoro Law Review October 2018 ]]>
Publisher : <![CDATA[Fakultas Hukum, Universitas Diponegoro ]]>
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DOI: 10.14710/dilrev.3.2.2018.154-164
<![CDATA[Customary court is a process conducted in connection with the duty to examine, to adjudicate and to decide a case in the community, which has long ago become a means to seek for justice. Customary court aims at returning broken order resulted from existing dispute. This research mainly focuses on how the essence of customary court in South Sulawesi is and how customary court serves to settle dispute in South Sulawesi. Employing socio-legal method, the research results explain that the Customary court in South Sulawesi has no longer been relied on in settlement of disputes existing in the community as the result of modern court domination.]]>
<![CDATA[Stagnancy of Land Use Arrangement Former Cultivation Rights ]]>
<![CDATA[Dwi Gatra]]>;
<![CDATA[Syamsuddin Pasamai]]>;
<![CDATA[Hasan Kadir]]>;
<![CDATA[Andika Prawira Buana]]>;
<![CDATA[Aan Aswari]]>
<![CDATA[ Susbtantive Justice International Journal of Law Vol 1 No 1 (2018): Substantive Justice International Journal of Law ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Muslim Indonesia, Indonesia ]]>
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DOI: 10.33096/substantivejustice.v1i1.14
<![CDATA[Land issues still cause problems especially in terms of usage rights that are discharged, the allocation is still limited to the obsolete concept that is still applied today, while the increasingly complex needs for the development of the suitability and more appropriate. This study formulates the extent to which the city of Makassar in reorganizing this concession as its purpose-built sustainably and sustainable future. This study uses empirical juridical and legal research supported by the results of observation. The results of this study describe the efforts undertaken by the government in this case BPN Makassar City seem less innovative so that the impact on potential obstacles of regional development and running haltingly.]]>
<![CDATA[Responsibility Parking Service Business to The Protection Of Consumer Of The Parking Services in Makassar ]]>
<![CDATA[Andika Prawira Buana]]>;
<![CDATA[Aan Aswari]]>;
<![CDATA[Muh Fachri Said]]>;
<![CDATA[Muhammad Ya'rif Arifin]]>
<![CDATA[ Susbtantive Justice International Journal of Law Vol 1 No 1 (2018): Substantive Justice International Journal of Law ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Muslim Indonesia, Indonesia ]]>
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DOI: 10.33096/substantivejustice.v1i1.15
<![CDATA[The development of dynamic human behavior will lead to more complex contractual relationships. A contractual relationship that occurs must necessarily be accompanied by certainty and legal protection for each party. Existing regulations should serve as guidelines for contractual relationships. Parking business practitioners and parking service users must understand and know the rights and obligations of each. The form of liability which must be fulfilled by each party shall be adhered to in order to create a good contractual relationship and the fulfillment of rights and obligations based on the prevailing laws and regulations. This research is research with qualitative type with the socio-juridical approach. This study responded the ineffectiveness of the accountability of parking service business actors (PD Parkir Makassar Raya) to the consumer protection of parking service users because there is still a standard clause on the parking ticket. Makassar City Local Government needs to provide direct supervision on policies issued by PD Parkir Makassar Raya and revise the Local Regulation on Parking Management in order to be relevant to the provisions of the higher Legislation (UUPK). Parking service users are also required to increase legal awareness to know what rights and obligations of service users and parking service business actors.]]>
<![CDATA[Pengungkapan Tanggungjawab Sosial dan Kinerja Keuangan ]]>
<![CDATA[Andika Pramukti]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i2.153
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh CSR terhadap kinerja keuangan perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode asosiatif untuk mencari hubungan antar variabel, sedangkan teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 30 laporan perusahaan sebagai sampel penelitian. Hasil penelitian menunjukkan adanya hubungan kausalitas positif namun tidak signifikan antara CSR dengan kinerja keuangan yang diproxikan dalam ROA. Hasil ini mengindikasikan bahwa CSR dapat membantu perusahaan untuk memperoleh laba yang lebih baik namun tidak mampu mempengaruhi secara signifikan karena dimensi CSR yang tidak terkonsentrasi pada peningkatan laba.]]>
<![CDATA[IMPLIKASI PELAKSANAAN PERJANJIAN JUAL BELI TELEPON SELULER ILEGAL (BLACK MARKET) ]]>
<![CDATA[Andika Prawira Buana]]>;
<![CDATA[Hasnan Hasbi]]>;
<![CDATA[Muhammad Kamal]]>;
<![CDATA[Aan Aswari]]>
<![CDATA[ JCH (Jurnal Cendekia Hukum) Vol 6, No 1 (2020): JCH (JURNAL CENDEKIA HUKUM) ]]>
Publisher : <![CDATA[STIH Putri Maharaja ]]>
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DOI: 10.33760/jch.v6i1.268
<![CDATA[An agreement is a legal relationship between one person and another person or several persons in order to accomplish a certain thing that has been agreed upon. The Agreement becomes the Law for the parties who make and comply with the content of the agreement. In principle, the treaty embraces the principle of contractual freedom, but that freedom has certain limitations that cannot be violated for the sake of justice, usefulness and legal certainty. The purpose of this research is to describe juridically the wetness and consequences of the illegal cell phone sale and purchase agreement. This research method uses normative legal research type using secondary data and is analyzed based on juridical descriptive. The results of this study argue that the absence of a mobile phone sale agreement is illegal because it does not meet the legal requirements of the agreement which is lawful under the applicable positive law and that the agreement is declared void by law and is considered to be a non-binding agreement.]]>
<![CDATA[Efektivitas Pembuatan Kartu Identitas Anak Pada Kantor Kependudukan Dan Catatan Sipil Kabupaten Soppeng ]]>
<![CDATA[Andi Erlina Ramadan]]>;
<![CDATA[Syahruddin Nawi]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ Journal of Lex Generalis (JLG) Vol. 2 No. 9 (2021): Journal of Lex Generalis (JLG) ]]>
Publisher : <![CDATA[Journal of Lex Generalis (JLG) ]]>
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<![CDATA[Tujuan penelitian menganalisis efektivitas pelaksanaan pembuatan Kartu Identitas Anak pada Kantor Kependudukan dan Catatan Sipil di Kabupaten Soppeng dan faktor-faktor yang mempengaruhi. Penelitian ini merupakan penelitian empiris. Penelitian empiris adalah penelitian dengan data lapangan sebagai sumber data utama seperti hasil wawancara dan Quesioner. Hasil penelitian mengenai efektivitas pelaksanaan pembuatan Kartu Identitas Anak pada Kantor Kependudukan dan Catatan Sipil Kabupaten Soppeng kurang efektif, sehingga masih perlu adanya peningkatan dan penambahan fasilitas yang menunjang bagi masyarakat dalam hal ini Orang Tua Anak yang mengurus Kartu Identitas Anak. Faktor-faktor yang berpengaruh pada efektivitas pelaksanaan pembuatan Kartu Identitas Anak pada Kantor Kependudukan dan Catatan Sipil Kabupaten Soppeng yaitu substansi hukum, struktur hukum, budaya hukum, kesadaran hukum, dan sarana dan prasarana. The research objective to analyze the effectiveness of the implementation of making Child Identity Cards at the Population and Civil Registry Office in Soppeng Regency and the influencing factors. This research is an empirical research. Empirical research is research with field data as the main data source such as the results of interviews and questionnaires. The results of research on the effectiveness of the implementation of making Child Identity Cards at the Office of Population and Civil Registry of Soppeng Regency are less effective, so there is still a need for improvement and addition of supporting facilities for the community, in this case the Child's Parents who take care of the Child's Identity Card. The factors that influence the effectiveness of the implementation of making Child Identity Cards at the Population and Civil Registry Office of Soppeng Regency are legal substance, legal structure, legal culture, legal awareness, and facilities and infrastructure.]]>
<![CDATA[Efektivitas Hukum Terhadap Tanggung Jawab PPAT dalam Pembuatan Akta Jual Beli Tanah di Kabupaten Barru ]]>
<![CDATA[Panca Ipunk Rahadjie]]>;
<![CDATA[Ma'ruf Hafidz]]>;
<![CDATA[Andika Prawira Buana]]>
<![CDATA[ Journal of Lex Generalis (JLG) Vol. 3 No. 10 (2022): Journal of Lex Generalis (JLG) ]]>
Publisher : <![CDATA[Journal of Lex Generalis (JLG) ]]>
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<![CDATA[Tujuan penelitian menganalisis Tanggungjawab PPAT dalam meneliti persyaratan perjanjian jual beli tanah di wilayah Kabupaten Barru dan untuk mengetahui. Penelitian ini adalah tipe yang digunakan adalah penelitian hukum empiris. Hasil penelitian menunjukkan bahwa Tanggung jawab PPAT dalam meneliti persyaratan perjanjian jual beli tanah di wilayah Kabupaten Barru yaitu ada 3 yakni Tanggung Jawab Secara Administratif, Tanggung Jawab Secara Keperdataan dan Tanggung Jawab Secara Pidana. Dan tanggung jawab PPAT secara profesi ada 2 yaitu tanggung jawab etik dan tanggung jawab hukum. Faktor-faktor yang menjadi kendala bagi PPAT dalam mewujudkan kepastian hukum hak atas tanah pembuatan akta jual beli tanah yaitu Syarat formal tidak terpenuhi, adanya kekeliruan pada tanggal dan penomoran di surat perjanjian, tidak lengkapnya data-data akta syarat dari para pihak dan itikad buruk dari para pihak (pemohon) Pembuat akta tanah. The research objective is to analyze PPAT's responsibility in examining the terms of the land sale and purchase agreement in the Barru Regency area and to find out. This research is a type used in empirical legal research. The results showed that the PPAT's responsibilities in examining the terms of the land sale and purchase agreement in the Barru Regency area were 3 namely Administrative Responsibilities, Civil Liability and Criminal Liability. And there are two professional PPAT responsibilities, namely ethical responsibilities and legal responsibilities. The factors that become obstacles for PPAT in realizing legal certainty of land rights for making a deed of sale and purchase of land are the formal requirements are not fulfilled, there is an error in the date and numbering in the agreement letter, incomplete data on the deed of conditions from the parties and bad faith from the parties. the parties (applicant) Land deed maker.]]>
