Triska Demmatacco
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EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL TERHADAP PENINGKATAN PAD BERDASARKAN PERDA NO.1 TAHUN 2012 (Studi di Kota Ambon, Maluku) Triska Demmatacco
Kumpulan Jurnal Mahasiswa Fakultas Hukum Magister Ilmu Hukum dan Kenotariatan, 2014
Publisher : Kumpulan Jurnal Mahasiswa Fakultas Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.124 KB)

Abstract

Abstract Ambon city which has become an autonomous region which is a manifestation of the implementation of the principle of decentralization, which gives authority to local governments in terms directs all affairs concerning the interests of the region in accordance with the circumstances, conditions and potential that exists in the region, for it must have its own source revenue ie the income tax sector. Ambon city as a transit city for the efforts of eastern Indonesia in the field of hospitality is one of the potential well in the city of Ambon as a potential revenue to be developed. With the Regional Regulation No. Ambon City 1 of 2012 on the hotel tax is expected to be able to increase the effectiveness of tax collection revenue Ambon City. This paper aims to determine how the effectiveness of tax collection based hotel Ambon City Regional Regulation No. 1 of 2012 and the dominant factors that influence the effectiveness of tax collection Kota Ambon. This paper is based on empirical research using socio-juridical approach and qualitative research. The results showed that the tax collection in the city of Ambon ineffective due to factors or aparut law enforcement and infrastructure and facilities in the city of Ambon. Key words: effectiveness of tax Collection, PAD income, hotel tax Abstrak Kota Ambon yang telah menjadi daerah otonom yang merupakan wujud atas pelaksanaan asas desentralisasi, yang memberikan kewenangan kepada Pemerintah Daerah dalam hal mengatur seluruh urusan yang menyangkut kepentingan daerahnya sesuai dengan situasi, kondisi dan potensi yang ada pada daerahnya, untuk itu harus mempunyai pendapatan asli daerah sendiri yaitu dengan pendapatan di sektor pajak. Kota ambon sebagai kota transit bagi Indonesia bagian timur maka usaha di bidang perhotelan adalah salah satu potensi yang baik di kota ambon sebagai pendapatan asli daerah yang berpotensi untuk dikembangkan. Dengan adanya Peraturan Daerah Kota Ambon No. 1 Tahun 2012 tentang pajak hotel diharapkan efektivitas pemungutan pajak dapat meningkatkan pendapatan asli daerah Kota Ambon. Tulisan ini bertujuan untuk mengetahui bagaimana efektivitas pemungutan pajak hotel berdasarkan Peraturan Daerah  Kota Ambon No. 1 Tahun 2012 dan faktor-faktor dominan apa yang mempengaruhi efektivitas pemungutan pajak Hotel di Kota Ambon. Tulisan ini dibuat berdasarkan penelitian empiris menggunakan pendekatan yuridis sosiologi dan penelitian kualitatif. Hasil penelitian menunjukkan bahwa pemungutan pajak hotel di kota ambon belum efektif disebabkan oleh faktor penegak hukum atau aparut hukum dan sarana dan fasilitas yang ada di Kota Ambon itu sendiri. Kata kunci: efektivitas pemungutan pajak,  Pendapatan Asli Daerah, pajak hotel
Problematic Land Buying and Selling Transactions Uktolseja, Novyta; Dyastuti, Risqi Mumpuni; Berlianty, Teng; Demmatacco, Triska
Batulis Civil Law Review Vol 5, No 2 (2024): VOLUME 5 ISSUE 2, JULY 2024
Publisher : Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v5i2.1878

Abstract

Introduction: Land ownership has become a primary need, but in the process of land ownership there are still problems. Basically, the acquisition of land rights according to the Decree of the Minister of Agrarian Affairs Number 21 of Article 1 Point 1, the acquisition of land is carried out by transferring land rights or through the delivery of release of land rights followed by granting rights. But this activity is not carried out in its entirety so that it will cause problems in granting rights to the community. Purposes of the Research:  This research was conducted in Sanahu Village, Elpaputih District, West Seram Regency. This village prioritizes and gives importance to matters relating to customary land. However, based on the dinamics of the community, transactions carried out by the community should be carried out in accordance with the provisions of the legislation governing land registration in order to obtain legal certainty in the transactions carried out and aim for orderly administration in land sector. Methods of the Research: This research method is empirical juridical research that uses primary and secondary data. The legal materials used are primary legal materials, secondary legal materials with questionnaire and interview methods, data collection techniques with literature studies and field studies. Data processing and analysis techniques use descriptive analytical data analysis by identifying, classifying, then analyzing and describing according to the hierarchy. Results of the Research: Based on have not carried out the first land the results of the interviews, it is known that some people in Sanahu village do not know about the sale and purchase practices that should be taken in order to obtain legal certainty from the sale and purchase transactions carried out. This should be done based on the provisions of Article 19 paragraph 2 of the UUPA, Article 37 of PP 24 of 1997 concerning land registration. As a result, in the event of problems related to previous land transactions, the community had to resolve themselves in a family manner, either without or with assistance from local officials. As a result, the people of Sanahu village have not carried out the initial registration and maintenance of land registration data properly. Because land administration is not orderly, if there are land issues in transactions carried out either by transferring rights or encumbering rights, there will be problems in the future and limit land owners in carriying out legal actions.
Copyright Assessment of The Oral Tradition of Making Fishing Traps Among Indigenous Peoples Pariela, Marselo Valentino Geovani; Saija, Ronald; Pical, Venda Jolanda; Demmatacco, Triska
Batulis Civil Law Review Vol 6, No 1 (2025): VOLUME 6 ISSUE 1, MARCH 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v6i1.2476

Abstract

Introduction: The passing on of traditions from the older generation to the younger generation is generally conveyed scientifically by word of mouth which is carried out with continuous practice, so that usually an oral tradition cannot be verified academically-scientifically but can be accepted as recognition by an indigenous community as a historical fact.  Oral culture or oral tradition is a culture in which writing has not been developed for the purpose of keeping records and passing down knowledge and history.Purposes of the Research: To examine the copyright registration for the oral tradition of making fish traps among indigenous communities on the island of Ambon to obtain recognition of intellectual property rights.Methods of the Research: The research method used is in accordance with the research objectives where the type of research used is sociolegal (sosiolegal research) namely a research method combining doctrinal legal research and empirical legal research methods.Results Main Findings of the Research: Protection of traditional knowledge (oral traditions regarding the creation of traditional fish traps) can prevent the cultural identity of the community that owns it from being lost in line with the extinction of traditional knowledge. Procedure Copyright is one part of intellectual property which has the broadest scope of protected objects, because it includes science, art and literature (art and literacy) which also includes the oral tradition of making fishing traps.