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All Journal Journal of Law, Society, and Islamic Civilization JURNAL DISCRETIE
Wasis Sugandha
Universitas Sebelas Maret
Religion Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penggunaan Tanda Tangan Elektronik dalam Penyelenggaraan E-Government Guna Mewujudkan Pelayanan Publik yang Efisien Annisa Noor El Izzah; Wasis Sugandha
Journal of Law, Society, and Islamic Civilization Vol 9, No 1: April 2021
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v9i1.52836

Abstract

This study aims to discuss Electronic Signatures in the implementation of E-Government in order to realize efficient public services to find out how the system and the problems of using electronic signatures of public officials in the implementation of e-government. The method used in this research is a normative research method with a prescriptive nature. The approach in this research is the statutory and conceptual approach. The legal materials used in this study are primary legal materials consisting of legislation and secondary legal materials obtained through library materials. The data analysis technique uses deductive logic. The results of this study indicate that the application of e-government information technology in this case the use of electronic signatures will bring the government to be more efficient and effective in terms of public services as well as administrative processes and internal communications. There are two main legal problems in the use of electronic signatures by public officials, namely regarding the legal power of electronic signatures and the security of the electronic signature itself from forgery.Keywords : Electronic Signature, E-government, Public Service, Efficient
Tinjauan Hukum Terhadap Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Pada UPPD SAMSAT Wilayah Kota Tegal Fatma Nurbaiti; Wasis Sugandha
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.v3i2.52722

Abstract

This study describes and examines the problems regarding the implementation of motor vehicle tax collection at the UPPD SAMSAT of Tegal City and secondly the obstacles in the implementation of motor vehicle tax collection at the UPPD SAMSAT of Tegal City. This research is a prescriptive and applied legal research with a statutory and conceptual approach. The research data sources consist of primary data obtained from observations and interviews, secondary data sources consist of primary legal materials and secondary legal materials. Data collection techniques through interviews and literature studies as well as data analysis techniques are deductive. The results showed that, firstly, the implementation of motor vehicle tax collection at the UPPD SAMSAT of Tegal City was appropriate and following the laws and regulations, but there were still many motor vehicle tax arrears recorded at the UPPD SAMSAT of Tegal City. The income from the motor vehicle tax sector is not optimal because there are several obstacles that occur in the implementation of motor vehicle tax collection at the UPPD SAMSAT Tegal City.Penelitian ini mendeskripsikan dan mengkaji permasalahan, pertama mengenai pelaksanaan pemungutan pajak kendaraan bermotor pada UPPD SAMSAT Wilayah Kota Tegal dan yang kedua hambatan dalam pelaksanaan pemungutan pajak kendaraan bermotor pada UPPD SAMSAT Wilayah Kota Tegal. Penelitian ini merupakan penelitian hukum yang bersifat preskriptif dan terapan dengan pendekatan perundang-undangan. Sumber data penelitian terdiri dari data primer yang diperoleh dari observasi dan wawancara, sumber data sekunder terdiri bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan data melalui wawancara dan studi Pustaka serta teknik analisis data bersifat deduktif. Hasil penelitian menunjukkan bahwa, pertama pelaksanaan pemungutan pajak kendaraan bermotor pada UPPD SAMSAT Wilayah Kota Tegal telah sesuai dan mengikuti peraturan perundang-undangan, namun masih banyak tunggakan pajak kendaraan bermotor yang tercatat pada UPPD SAMSAT Wilayah Kota Tegal. Tidak optimalnya pendapatan dari sector pajak kendaraan bermotor karena ada beberapa hambatan yang terjadi dalam pelaksanaan pemungutan pajak kendaraan bermotor pada UPPD SAMSAT Wilayah Kota Tegal.
Co-Authors Annisa Noor El Izzah Fatma Nurbaiti