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All Journal RETORIKA: Jurnal Ilmu Bahasa Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Hukum Prasada Jurnal Konstruksi Hukum Jurnal Preferensi Hukum (JPH)

Simon Nahak

Universitas Warmadewa

Author-ID : 3084549

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document

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Articles

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Kepastian Hukum Pengenaan Pajak Penghasilan Transaksi Jual Beli Tanah dan/atau Bangunan I Gusti Ngurah Bagus Maha Iswara; Simon Nahak; Ni Luh Made Mahendrawati
Jurnal Hukum Prasada Vol. 6 No. 1 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

The government has issued a regulation that imposes income tax for sellers in land and property transactions. However, legal uncertainties in determining the transaction value which is the basis of tax imposition weaken taxpayers’ awareness in paying their taxes. This study was done to answer the problems related to legal uncertainties in the determination of land and building transaction values, either or not transactions were influenced by any personal relationship. The theory of state and law and the theory of legal certainties were used as the basis to dissect and analyze the problems of this study. This study employed a normative legal research method. The results of this study showed that the basic value for tax imposition was the real value received by taxpayers and the value that should be received by taxpayers. In order to confirm that income tax imposition had been appropriately done based on the real value received by taxpayers, formal and material analysis on the evidences of income tax payment were carried out. Pemerintah telah mengeluarkan aturan pengenaan pajak penghasilan bagi penjual dalam transaksi jual beli tanah dan/atau bangunan. Adanya ketidakpastian hukum dalam penentuan nilai transaksi yang menjadi dasar pengenaan pajak dapat menyebabkan turunnya kesadaran wajib pajak untuk membayar pajak. Penelitian ini bertujuan untuk menjawab permasalahan atas ketidakpastian penentuan nilai transaksi jual beli tanah dan/atau bangunan baik yang tidak berdasarkan hubungan istimewa maupun yang berdasarkan atas hubungan istimewa. Teori yang dipergunakan untuk membedah dan menganalisa permasalahan yang dimaksud adalah teori Negara hukum dan teori kepastian hukum. Metode penelitian yang dipergunakan adalah metode penelitian hukum normatif. Temuan dari penelitian ini yaitu nilai yang menjadi dasar pengenaan pajak adalah nilai yang sesungguhnya diterima atau diperoleh wajib pajak dan nilai yang seharusnya diterima atau diperoleh wajib pajak. Untuk membuktikan pengenaan pajak penghasilan tersebut benar dan sesuai dengan nilai sesungguhnya yang diterima wajib pajak maka dilakukan proses penelitian bukti pemenuhan kewajiban penyetoran Pajak Penghasilan secara formal dan material.

Regulation Of Location Permits For Tourism Investment Fatikhah Kismilarsih; Simon Nahak; I Ketut Widia
Jurnal Hukum Prasada Vol. 6 No. 2 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

The authority of regulating the permits of location for tourism investment is entitled to the government as a public official to control in accordance with the applicable procedures. The aims is to discover the legal norms that are the authority in providing the location permits for tourism investment. The method used was conducted by applying normative juridical law and exploiting related legal theories as an analysis device for the object being studied. The result is conflicts occur between Artcile 1 number 8 and Article 1 number 7 of the Regulations of the Ministry of Agrarian and Spatial / the Regulations of the Head of the Agency of National Land of Indonesian Republic, in the item 14 of 2018 pertaining to Location Permits, as well as its hierarchically preceding laws, which are Tourism Law dan Investment Law. The licensing is issued by vertical public officials to oversee the investors in the tourism sector who carry out their business activities to realize prosperity for all levels of society, according to the mandate of the preamble of the 1945 Constitution of the Republic of Indonesia. Any decisive action from the provincial, district and / or municipal governments in consonance with the applicable provisions is definitely necessary to draft regional regulations which exclusively governing the Norms, Standards, Procedures, and Provisions concerning supervision, guidance and issuance of permits for tourism investment locations, so that there is a legal umbrella for the law enforcement officers in issuing the Location Permits for Tourism Investment.

Legal Protection Against Offenders in the Process of Investigation in the Resort Police of Denpasar City Dian Martina Octavia; Simon Nahak; I Ketut Widia
Jurnal Hukum Prasada Vol. 6 No. 2 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

The involvement of children in a crime is a phenomenon that is rife. As is the case in the Denpasar City Police Department, where there are children who commit sexual intercourse with friends of their age. In the investigation process, the child as the perpetrator of the crime, found a gap between the prevailing norms and practice, namely in Article 64 of Law Number 17 Year 2016 concerning Child Protection stipulates that, special protection for children facing the law, which is wrong one is getting assistance by a parent or guardian. This research was analyze the form of legal protection against the offender's offender in the investigation process and the obstacles to children as perpetrators of criminal acts in the investigation process at the Denpasar City Police Department. This research was empirical research conducted through the method of legislation and legal concepts as the basis of research. The approach in this study uses the legal concept approach, and the legal approach. Based on the results, it was found that the form of child protection as an offender in the police investigation process was divided into two, namely Preventive protection and Repressive protection. Special treatment of children as perpetrators of criminal offenses is carried out with diversion. The diversion effort is one of the Preventive efforts applied to children facing the law which is a settlement of criminal cases outside the court while the Repressive effort that can be done is to provide a quick, precise and efficient investigation process. The factors that become obstacles in the context of investigating children are the factors of underage children, which makes it difficult for the investigation process, the number of parties involved, parents and surrounding communities who are less concerned. The advice given is first, full awareness of the police is needed in the preventive and repressive stages of children facing the law so that in the future this case can be handled properly and efficiently. Second, it is necessary to familiarize parents or related parties who stumble over child problems that intersect with the law so that in the future there will be no more indifference from the parents or related parties in dealing with such crimes.

Criminal Sanctions against Taxpayer Who are Negligent to Register Land and Building Taxes Made Putri Pradnya Parahita; Simon Nahak; I Ketut Widia
Jurnal Hukum Prasada Vol. 7 No. 2 (2020): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.

Public Perceptions of Legal Aspects of Price Tagging of Balinese Betutu Chicken Simon Nahak; Agus Darma Yoga; Mirsa Umiyati
Jurnal Hukum Prasada Vol. 8 No. 1 (2021): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

This study aims to determine community perceptions about the legal aspects of price tagging in Balinese chicken Betutu sales. The population of this study was housewives in Banjar Anyar, Sumertha Kelod Village, East Denpasar District, Denpasar, Bali. This study used a survey sample (cross sectional study). The variables of this study are: (1) The importance of giving price tags; (2) Without the label violating the law; (3) The constitution on the sale of goods. Based on the analysis, the results of this study indicate that as much as 65% of respondents consider the price tagging important in sales and 3.9% of the 103 respondents consider that the price tagging in selling Balinese chicken Betutu is less important. Meanwhile, at the level of understanding without labels violating the law, 55.3% of respondents did not know that without a label in selling Balinese chicken betutu was against the law and only 14.6% of respondents knew that without a label in selling Balinese chicken Betutu was against the law. At the level of understanding of the laws on the sale of goods, 77.7% of respondents did not know about the laws on selling goods and only 4.9% of respondents knew about the laws on selling goods. Based on these results it can be concluded that there are still many people who do not know the importance of labeling a business product and the legal aspects of labeling a business product.

Policy Regulation of Tourism Development with Integrated Agriculture in Bali Anak Agung Dalem Ariyudha; Simon Nahak; Ni Made Jaya Senastri
Jurnal Hukum Prasada Vol. 8 No. 2 (2021): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Balinese agriculture as a culture that becomes Balinese cultural tourism identity should still receive protection in line with the rapid development of tourism. However, in reality, the rapid and uncontrolled development of tourism is accused of having a big impact on the conversion of agricultural land in Bali. The disharmony that occurs can be used as a sign that the existing regulations have not been able to complete and integrate tourism and agricultural development. In this case, tourism development is not accompanied by legislation to protect agricultural land. This study aims to examine the legal arrangements related to tourism development with integrated agriculture in Bali and to examine the efforts that the government can take to integrate tourism development with agriculture in Bali. Empirical legal research is the type of this study. In addition, the approach used in this study is legislation approach, legal concept analysis approach and facts approach. The results of this study revealed that 1) the existing regulations relating to tourism development and agricultural development in Bali have provided an opportunity for integration between tourism development and agriculture in Bali, however, the regulations have not been optimal in preventing and reducing the negative impacts of rapid and uncontrolled tourism development. 2) In the perspective of ius constituendum, Bali tourism development must continue to provide protection for living cultural values, one of which is agriculture because basically Bali tourism development is based on Balinese culture which is imbued with the values of Tri Hita Karana and Sad Kerthi.

The Effectiveness of The Regulation on The Use of Tribal Land in Palakahembi Village, Pandawai District, East Sumba Regency, East Nusa Tenggara Province Yohanis Hina Takanjanji; Simon Nahak; Ni Made Jaya Senastri
Jurnal Hukum Prasada Vol. 9 No. 1 (2022): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Customary land (tanah ulayat) of a tribe means an inheritance land and the natural resources on and inside it, passed down from generation to generation, and the rights of customary land belong to customary law community. Customary land/customary land rights (hak ulayat) are a joint land, believed to be a gift from supernatural forces or inheritance from ancestors to a group of people, the customary law community, that serves as the main supporting element for the community’s life and livelihood all the time. Based on the background of research, the researchers formulated research questions as follow: How is the regulation on the use of tribal land in Palakahembi Village, Pandawai Subdistrict, East Sumba District, East Nusa Tenggara Province; How is the effectiveness of the regulation on the use of tribal land in Palakahembi Village, Pandawai Subdistrict, East Sumba Regency, East Nusa Tenggara Province. This research aims to provide legal comprehension to society concerning the regulation on the use of tribal land and to study and understand legal issues concerning the regulation on the use of tribal land. This is empirical legal research, which reveals facts (the fact approach). Applying this approach, the researchers observed and collected facts in the field methodically, and these facts are used as supporting materials for the research. This research took place in Palakahembi Village, East Sumba District, East Nusa Tenggara Province. The result of this research shows that there is no clear commensurate border of tribal land (a source of horizontal conflict between tribes), no Regional Regulation of East Sumba District that specifically regulates and use tribal land based on its characteristic, and the region’s local wisdom. The researchers suggested that it is necessary to draw up a Regional Regulation that serves as a stepping stone in the use of tribal land based on the tribe’s local wisdom.

Co-Authors A. A. Rai Sita Laksmi aan saputra Acacio Fevucrules Agus Darma Yoga Alarico Mendona Telman Anak Agung Dalem Ariyudha Anak Agung Gede Budhi Warmana Putra Budi Adnyana Cesaltina Angela Soares Desman Reiner Siahaan Dian Martina Octavia elisa wibowo Fatikhah Kismilarsih Gede Irwan Agustian I Gde Suranaya Pandit I Gusti Ngurah Bagus Maha Iswara I Made Sepud I Made Suarja I Made Suwitra I Nyoman Gede Sugiartha I Nyoman Kardana I Nyoman Sujana Luh Made Mahendrawati Made Putri Pradnya Parahita Mirsa Umiyati Pillipe Das Silva Putu Edy Sukaryawan Senastri, Ni Made Jaya widia, ketut Yohanis Hina Takanjanji

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