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All Journal Yustisia Academy of Education Journal JURNAL DISCRETIE PLEDOI (Jurnal Hukum dan Keadilan) Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Hakim: Jurnal Ilmu Hukum dan Sosial Gloria Justitia Indonesian Journal of Social Sciences and Humanities
Rosita Candrakirana
Faculty Of Law, Universitas Sebelas Maret, Surakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JURNAL DISCRETIE

 1 
Perlindungan Hukum Bagi Pemegang Sertifikat Hak Atas Tanah Dalam Kasus Sertifikat Ganda Annisa Shafarina Ayuningtyas; Rosita Candrakirana; Fatma Ulfatun Najicha
Jurnal Discretie Vol 1, No 1 (2020): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v1i1.50222

Abstract

This study discussing about the factors that causing the emergence of a double certificate and how agrarian law in Indonesia provides legal permission for certificate of land rights holder. This research is a normative legal research that acts prescriptive. The approach that used in this research are case reporting (case approach) and accessing the law (statute approach). Sources of data obtained from primary, secondary and tertiary legal materials. From the research results it is known that the factors of double certificate are inaccuracy of National Land Agency in the process of certificates issuance. Double certificate causes legal uncertainty for holders of land rights, thus potentially causing disputes in the future which also causing loss for both of holders. Legal protection obtained by the holders of land rights that are harmed because of the existence of double certificate are cancellation and revocation of related documents that are considered harmful by National Land Agency.
Pelaksanaan Pemungutan Pajak Reklame Oleh Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta Berdasarkan Peraturan Walikota Nomor 58 Tahun 2019 Annisa Fadhila; Rosita Candrakirana
Jurnal Discretie Vol 3, No 2 (2022): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v3i2.53343

Abstract

This research aims to find out the implementation of advertisement tax collection in Surakarta City based on the Mayor Regulation Number 58 of 2019 and to find out the obstacles that occur as well as the solutions to the existing obstacles.This research is a presciptive normative legal research using a statutory research approach. The data sources of this research are from primary data sources and secondary data sources. Data collection techniques used is interview at Office of the Regional Financial and Asset Management Revenue Agency (BPPKAD) Surakarta City and also document study or library study used. The analysis technique used in this research is the syllogism method. The results of this research indicate that the implementation of advertisement tax collection in Surakarta City is in accordance with The Mayor Regulation Number 58 of 2019. However, there are still obstacles happen in the implementation of advertisement tax collection in Surakarta City, namely the lack of public awareness in paying taxes on time also there are still many people who put up illegal advertisements or unpermitted advertisements that neglecting the beauty and the environment in Surakarta City.
Implikasi Kebijakan Peraturan Walikota Tentang Insentif Pajak yang Terdampak Covid-19 Terhadap Peningkatan Pajak Sektor Hotel Dan Restoran Di Kota Madiun Al Fadilla Yoga Brata; Waluyo Waluyo; Rosita Candrakirana
Jurnal Discretie Vol 4, No 1 (2023): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v4i1.73419

Abstract

Penelitian ini mengkaji urgensi penerapan kebijakan insentif pajak terhadap peningkatan pajak sektor hotel dan restoran di Kota Madiun serta kebijakan yang dilakukan oleh Pemerintahan Kota Madiun dalam mendukung kebijakan insentif pajak. Metode penelitian yang digunakan adalah penelitian hukum doctrinal dan empiris. Penelitian doktrinal digunakan untuk membuat kesimpulan logis tentang masalah hukum dengan didukung kenyataan yang ada. Penelitian hukum membantu membuat karya penelitian lebih berkualitas. Hasil penelitian menunjukkan bahwasanya implikasi Peraturan Walikota Madiun Nomer 14 Tahun 2021 berdampak pada peningkatan pajak restoran dan hotel dilihat dari realisasi pendapatan Kota Madiun Tahun 2021. Berdasarkan data hasil penelitian bahwasanya penyerapan pendapatan Kota Madiun Tahun 2021 meningkat daripada Tahun 2020. Untuk kebijakan yang dilakukan oleh Pemerintahan Kota Madiun untuk meningkatkan pendapatan daerah sektor hotel dan restoran yang terkena wabah Corona-19(Covid-19) dapat dibagi menjadi 2, yakni secara internal dan eksternal. Secara Eksternal, Pemerintahan Daerah Kota Madiun Khususnya Bapenda melakukan sosialisasi dan mendatangi secara langsung beberapa wajib pajak yang bermasalah dan secara Internal sendiri, dengan melakukan pelatihan digital bagi aparat di Badan Pendapatan Daerah Kota Madiun.
Co-Authors Al Fadilla Yoga Brata Annisa Fadhila Annisa Shafarina Ayuningtyas Cosmas Primvance Daega Arya Putra Destria Revana Djoko Wahju Winarno Fatma Ulfatun Najicha Gresia Putri Damayanti Gupita Parahitadewi Listya Taaja Hayati Marsha Azhar Nadhira Purwono Sungkowo Purwono Sungkowo Raharjo Rahayu Subekti Raihan Ardiansyah Riyadi Riyadi Sapto Hermawan Solichah Novyana Putri W Waluyo Waluyo Waluyo Waluyo Waluyo Waluyo Waluyo