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The Effect of the Motor Vehicle Tax Amolishment and Payment Ease Program on Taxpayer Compliance (West Surabaya Samsat) Avariano Yusuf Ardiansyah; Eko Budi Santoso
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6129

Abstract

This study aims to determine the effect of the Tax Amnesty Program and Ease of Payment of Motor Vehicle Tax (PKB) on Taxpayer Compliance at the West Surabaya SAMSAT Office. The data used in this study are primary data obtained from a survey of 100 taxpayers using the purposive sampling method. The data were analyzed using descriptive statistics, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that the Tax Amnesty Program does not have a significant effect on Taxpayer Compliance. This is because this program does not provide a long-term solution for taxpayers who are in arrears and does not address the underlying reasons for tax arrears. In addition, weak law enforcement against tax arrears makes Taxpayers feel that the risk of tax evasion is lower than the benefits obtained from participating in the program. On the other hand, the Ease of Payment of PKB has a positive and significant effect on Taxpayer Compliance. Various services provided by SAMSAT, such as online payments, drive-thru, and payments through minimarkets, make it easier for taxpayers to pay their taxes, which ultimately increases taxpayers' willingness to comply with tax regulations.
Juridical Analysis of Criminal Sanctions in Handling Cases of Sexual Abuse Crimes Committed by Teachers: A Study of Court Decision Number 1649/Pid.Sus/2020/PN.Mks Eko Budi Santoso; M. Syahrul Borman; Nur Handayati
International Journal of Social Welfare and Family Law Vol. 3 No. 1 (2026): January: International Journal of Social Welfare and Family Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsw.v3i1.554

Abstract

This research aims to analyze the application of material criminal law against perpetrators of sexual abuse crimes against children and examine the judge's considerations in sentencing in cases of sexual abuse against children committed by teachers. The study focuses on Court Decision Number 1649/Pid.Sus/2020/PN.Mks, where a Quran teacher was convicted of committing sexual abuse against several of his students. This normative legal research employs statutory and case approaches, analyzing primary legal materials including the Criminal Code (KUHP), Law Number 35 of 2014 concerning Child Protection, and the aforementioned court decision. The findings indicate that the application of material criminal law in this case has been in accordance with Article 82 paragraph (1), jo Article 76E of the Child Protection Law, where all elements of the crime were proven fulfilled. However, the judge's consideration in sentencing raises critical concerns regarding the application of aggravating factors. Under Article 82 paragraph (4) of the Child Protection Law, when sexual abuse is committed by educators, the punishment should be increased by one-third. The court sentenced the defendant to 6 years and 6 months imprisonment and a fine of Rp. 60,000,000, whereas according to the applicable law with aggravating factors, the sentence should have been 8 years and 8 months imprisonment. The study also identifies obstacles in handling such cases, including children's difficulty in revealing traumatic events, victims' fear and shame, limited witnesses, threats from perpetrators, and inadequate resources. The research recommends consistent application of sentence enhancement for perpetrators who are educators, improved inter-agency cooperation in handling child victims, enhanced school security measures, and comprehensive legal protection for child victims throughout the judicial process.  
Potensi dan Kelemahan Kawasan Cagar Budaya sebagai Destinasi Wisata Heritage di Kota Pontianak Putu Ayu Vindytha Amanda Putri; Eko Budi Santoso; Haryo Sulistyarso
Jurnal Penataan Ruang Vol. 15 No. 1 (2020): Jurnal Penataan Ruang 2020
Publisher : Jurnal Penataan Ruang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kota Pontianak adalah salah satu kota di Indonesia yang memiliki kawasan cagar budaya yang terdiri dari Istana Kadriah, Masjid Jami, dan Kampung Beting. Sebagai kawasan cagar budaya, upaya konservasi harus dilakukan untuk mencegah kerusakan dan hilangnya nilai sejarahnya. Salah satu upaya yang bisa dilakukan adalah menjadikannya sebagai warisan destinasi wisata. Untuk mewujudkan hal tersebut, perlu ditemukan potensi dan kelemahan yang ada pada kawasan tersebut. Paradigma yang digunakan dalam penelitian ini adalah post-positivis dengan penelitian kuantitatif dan kualitatif. Pengumpulan data dilakukan dalam dua tahapan. Tahap pertama dengan menggunakan kuesioner dari teknik pengambilan sampel acak kepada wisatawan pada kawasan. Hasil kuesioner menunjukkan bahwa sebagian besar wisatawan datang karena mereka tertarik pada kegiatan pariwisata dan ingin mengetahui sejarah kawasan cagar budaya. Selanjutnya, tahapan kedua dilakukan dengan cara observasi lapangan. Pada observasi lapangan yang dilakukan ditemukan beberapa kondisi eksisting untuk disamakan dengan persepsi wisatawan. Nilai sejarah dan bangunan cagar budaya merupakan potensi yang cukup menonjol tetapi lingkungan sekitarnya masih perlu dilakukan untuk pemeliharaan dan pengembangan lebih lanjut. Masalah dengan kawasan ini adalah dari pengelolaan, pendanaan dan kebutuhan fasilitas yang mendukung pengembangan kawasan sebagai sebuah destinasi wisata heritage.
Analisis Penentuan Infrastruktur Prioritas pada Kawasan Kumuh Lingkungan Kerantil Kota Blitar Ashar Annas; Ria Asih Aryani Soemitro; Eko Budi Santoso
Journal of Civil Engineering Vol. 33 No. 2 (2018)
Publisher : Institut Teknologi Sepuluh Nopember (ITS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j20861206.v33i2.7491

Abstract

Data update from Public Works and Housing Ministry records the existence of slum area in Kerantil District,Blitar City. Blitar City government has tried to address slum problem in that district, but until now slum improvementprograms still not showing significant result. Based on the existing condition, research on priority infrastructure isconducted in Kerantil slum area, Blitar City. The aim of this research is to address proper program response for Kerantilslum area, Blitar City. This research begins with determining factors causing slum in Kerantil slum area usingConfirmatory Factor Analysis. After the factors are determined, infrastructure response priority is determined by meansof Service and quality (servqual) Analysis and Importance Performance Analysis (IPA) by comparing the level ofimportance and performance about infrastructure in slum area based on respondent answer. Several factors causingslum in that area are street infrastructure, drainage infrastructure, water infrastructure, waste infrastructure, buildinginfrastructure, fire protection infrastructure, and green open space infrastructure. The other factors are government role,social, economy, society, and legality. The prioritized infrastructure in Kerantil slum area are waste infrastructure, fireprotection infrastructure, and green open space infrastructure.
ANALISIS PENENTUAN KEPENTINGAN JALAN POROS KABUPATEN ANTAR KECAMATAN DI KABUPATEN TRENGGALEK UNTUK MENDUKUNG PENGEMBANGAN WILAYAH Catur Widiasmoro; Hitapriya Suprayitno; Eko Budi Santoso
Journal of Civil Engineering Vol. 33 No. 2 (2018)
Publisher : Institut Teknologi Sepuluh Nopember (ITS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j20861206.v33i2.7494

Abstract

Infrastructure has a very important role as certain to instigates economic growth and regional development.Transportation serves facility for production and investment systems that enables regional services and activities. Regiondeveloped on potential itself, to support it how determines best alternative of road links is required. To obtain weight ofcriteria in this research using pairwise comparison, and furthermore the Technique for Order Preference by Similarity toIdeal Solution is used to discover preference value from each road links. This research indicates that preference inter-districtsroad Bendo-Surodakan is the main priority with value of preference 3,07, then Suruh-Pule, Gandusari-Kampak road link withscore 2,44 and 2,30, consecutively. Road link with lowest score obtained by Bangunsari-Bulu as 0,057
Policy Recommendation for Industrial Area Development based on Environment Carrying Capacity in The Northern Coast of Tuban, Indonesia Eko Budi Santoso; Raga Bagas Pratama; Nabila Azzahra Tiara Diska; Amrih Eka Pratiwi
Jurnal Penataan Ruang Vol. 20 No. 2 (2025): Jurnal Penataan Ruang 2025
Publisher : Jurnal Penataan Ruang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j2716179X.v20i2.4233

Abstract

The development of industrial areas is one of the main strategies in supporting national economic growth but also has various impacts that need to be managed carefully. This study focuses on the analysis of the development of industrial areas on the coast of Tuban and its impacts on the environment, infrastructure, and local economy. This study also explores the harmony of land and coastal land use, which is an important factor in ensuring sustainable and integrated development. This study analyzes the development of coastal industrial areas in Tuban and its impacts on the environment, infrastructure, and local economy. The focus is the integration of land and coastal land use to support sustainable development. Through a spatial analysis approach, literature review, and stakeholder interviews, it was found that coastal area development has the potential to cause ecosystem degradation, increased disaster risk, and pollution. Other challenges include infrastructure needs, minimal local economic growth (PAD) and limited skills of the local workforce. This study recommends spatial planning policies, environmental management, and inclusive economic programs to ensure equitable and sustainable development in the coastal area of Tuban.
PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN PEKALONGAN MELALUI PEMANFAATAN E-RETRIBUSI PASAR TRADISIONAL Eko Budi Santoso
E-Jurnal Kajen Vol 2 No 01 (2018): Jurnal Penelitian Pengembangan dan Pembangunan Vol 02 No 01 (2018)
Publisher : Bapperida Kabupaten Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54687/jurnalkajenv02i01.2

Abstract

Salah satu Pendapatan Asli Daerah (PAD) yang penting adalah retribusi daerah. Ini berkontribusi cukup untuk PAD setiap tahun, tetapi pengelolaannya di Kabupaten Pekalongan masih kurang efektif. Kabupaten Pekalongan memiliki beberapa titik pasar tradisional di mana masing-masing pasar memiliki puluhan kios ditempati pedagang. Karena banyaknya pedagang yang menempati kios di setiap pasar, ini akan menyulitkan Departemen Perindustrian, Perdagangan, dan Layanan Koperasi (Dinperindagkop UKM) petugas dalam pengelolaan retribusi. Selain itu semua manajemen retribusi yang digunakan adalah secara manual atau konvensional. Ini tentu memiliki potensi untuk penipuan dalam melaporkan hasil pendapatan pasar. Salah satu solusi untuk mengatasi kebocoran di pengelolaan dana retribusi pasar adalah dengan menerapkan retribusi pasar elektronik tradisional ataue-Retribusi pasar tradisional sehingga kontrol terhadap pendapatan pasar dapat diterapkan dengan baik. Akibatnya, ini akan berdampak pada peningkatan pendapatan lokal dari sektor pendapatan pasar.