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All Journal Jurnal Ekonomi Jurnal Ilmiah Multidisiplin Ilmu
Usman Saputra
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Economics, Econometrics & Finance Other

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Efektivitas dan Kontribusi Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Pontianak Rianda Hanis; Usman Saputra
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.006 KB) | DOI: 10.31258/je.27.1.p.37-46

Abstract

One source of funding in regional development is derived from Regional Original Revenue (PAD). The economy in Pontianak is dominated by trading in goods and services. Therefore advertisement tax is expected to be one of the components that can increase PAD in Pontianak. The reality of the Pontianak city government is still experiencing difficulties in achieving the advertisement tax collection target, so that the Pontianak city government feels it is necessary to reduce the billboard tax target by 2018. The purpose of this study is to determine (1) the effectiveness of advertisement tax collection in Pontianak in 2012 -2017 (2) The contribution of advertisement tax to PAD in Pontianak City in 2012-2017. This research uses descriptive method with quantitative approach. The data used in this study are secondary data, namely target data and advertisement tax realization and Regional Original Revenue (PAD) data obtained from Pontianak City Regional Finance Agency (BKD). Based on the results of the study, it can be concluded (1) The effectiveness of advertisement tax in Pontianak City in 2012, 2013, 2014 and 2016 is included in the very effective category, whereas in 2015 and 2017 is included in the quite effective category. The lack of effectiveness of advertisement tax in 2015 and 2017 is more due to the lack of awareness of taxpayers and the large number of non-commercial billboards. (2) The contribution of advertisement tax to the Regional Original Revenue (PAD) of Pontianak City in 2012-2017 is in the category of very under-contributing because the percentage is below 10%.
PENERAPAN UNSUR MENS REA DALAM TINDAK PIDANA KORUPSI BERBASIS KEBIJAKAN PUBLIK: STUDI KASUS TOM LEMBONG Usman Saputra; Edi Saputra Hasibuan; Marlina Samosir
Jurnal Ilmiah Multidisiplin Ilmu Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Multidisiplin Ilmu (JIMI)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bsv3jt44

Abstract

This study aims to analyze the evidence for the mens rea element of evil in corruption stemming from public policymaking, focusing on the alleged sugar import corruption case involving Tom Lembong. The primary issue in this case is the blurred line between policy discretion and corruption. Using normative juridical research methods and a case study approach, this study examines whether violations of administrative procedures automatically represent criminal mens rea (evil intent). The results show that in policy-based corruption, mens rea cannot be simply equated with administrative errors. Evidence of fraudulent intent, as defined by Article 2 of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001, is required, with the intention to enrich oneself, others, or corporations for illegitimate economic gain or to the detriment of the state. Law enforcement that relies solely on state losses without proving personal motives or kickbacks risks the criminalization of policies, which could stifle bureaucratic innovation in Indonesia.
Co-Authors Edi Saputra Hasibuan Marlina Samosir Rianda Hanis