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All Journal UNES Journal of Swara Justisia
Philips A. Kana
Universitas Ekasakti
Law, Crime, Criminology & Criminal Justice

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OPTIMALISASI PEMUNGUTAN PAJAK HIBURAN DI KABUPATEN KERINCI DALAM MENUNJANG PENDAPATAN ASLI DAERAH Pera Candra; Philips A. Kana
UNES Journal of Swara Justisia Vol 1 No 3 (2017): UNES Journal of Swara Justisia (Oktober 2017)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ujsj.v1i3.39

Abstract

Tujuan dari penelitian ini adalah untuk menilai hasil pelaksanaan peraturan Perda di Kabupaten Kerinci No. 21 Tahun 2011. Metode yang digunakan dalam penelitian ini adalah penelitian hukum empiris. Dari hasil penelitian dapat dilihat bahwa pelaksanaan Peraturan Daerah di Kabupaten Kerinci No. 21 Tahun 2011 tentang Pajak Daerah berdasarkan penerimaan hasil penerimaan pajak di Kabupaten Kerinci menunjukkan periode anggaran perpajakan tahun 2012 pada bulan Desember 2012, tahun anggaran 2013, periode Pada bulan Desember 2013, periode tahun fiskal 2014 pada bulan Desember 2014, dan tahun fiskal 2015 pada bulan Desember 2015 tidak berjalan efektif karena dalam pemungutan pajak menunjukkan setiap bulannya ada tunggakan yang ditunjukkan dari jumlah tagihan pajak acara secara massal, yang mengakibatkan tidak optimal pendapatan daerah dari pajak hiburan ini. Faktor-faktor yang menghambat pelaksanaanPeraturan Daerah Kabupaten Kerinci Nomor 21 Tahun 2011 adalah (a) perumusan norma-norma hukum yang mengatur permohonan angsuran dan penundaanpembayaran pajak (b) faktor penegakan hukum (c) Faktor infrastruktur, dan kendaraan untuk Kelapangan ke bawah sudah tua. (D) faktor masyarakat, kepatuhan pajak sebagai masyarakat untuk mengirimkan pajak yang telah dipungut pada konsumen sebagai subjek pajak. (E) faktor budaya hukum, terkait dengan pemahaman wajib pajak substansi Peraturan Daerah yang mengatur pajak hotel.
EFEKTIVITAS PERATURAN PEMERINTAH NOMOR 99 TAHUN 2012 DALAM PEMBERIAN REMISI KEPADA NARAPIDANA TINDAK PIDANA KHUSUS DI LEMBAGA PEMASYARAKATAN KLAS II A PADANG Ab. Ghafur; Philips A. Kana; Wirna Rosmely
UNES Journal of Swara Justisia Vol 1 No 4 (2018): UNES Journal of Swara Justisia (Januari 2018)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

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Abstract

The reformation form of the imprisonment system established by the government is Law No. 12/1995 on Penalization. In the community system, the rights are given to human rights and the exercise of human rights, remission is the right of all prisoners of special crime is not easy to obtain such remission because it is contained in Article 34 A paragraph (1) because it is related to Government Regulation No. 99 of 2012 which determines the prerequisites to be met by the inmate can be said to be a constraint in the remission of the perpetrators of special criminal acts.This research is analytical descriptive with approach method used is normative juridical as main approach and supported by empirical juridical approach. Sources of data used are secondary data and primary data. The data obtained were analyzed qualitatively and presented analytically descriptively. Based on the discussion and analysis it can be concluded that the first obstacles encountered in the provision of remission to special prisoners of crime based on Government Regulation No. 99 of 2012 is the provision of remissions to convicts of special criminal offenses based on the discussion and analysis of the writer can be said not effective because the implementation of remission to convicts a special crime in Class II A Correctional Institution in Padang City is carried out in accordance with Article 34 of Government Regulation Number 99 of 2012 and 34 A Paragraph 1 of Regulation No. 99 of 2012 in addition to the process and procedure of granting remission is based on Regulation of Minister of Law and Ham Number 21 year 2013 on the procedure of giving Remission Asi milasi, Leave visiting family, Parole, Leave free, and Conditional leave. The effectiveness of giving remission to special prisoners based on Government Regulation No. 99 of 2012 has not run optimally since there are still obstacles, especially the coaching programs of Class II A Padang prison officers have not been fully accepted and can be fully implemented by prisoners.
PENGARUH KELEBIHAN KAPASITAS TERHADAP PELAKSANAAN PEMBINAAN WARGA BINAAN PEMASYARAKATAN PADA LEMBAGA PEMASYARAKATAN KELAS II A PADANG Budi Sutrisno; Philips A. Kana
UNES Journal of Swara Justisia Vol 3 No 4 (2020): UNES Journal of Swara Justisia (Januari 2020)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

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Abstract

Lembaga Pemasyarakatan Kelas II A Padang yang mengalami kelebihan kapasitas sebesar 111%. Kondisi ini berpengaruh terhadap pembinaan warga binaaan.Penelitian ini merupakan penelitian hukum Yuridis Empiris. Data yang digunakan adalah data sekunder dan data primer. Kelebihan Kapasitas mempengaruhi 3 hal utama di lapas kelas IIA Padang yakni dalam hal pembinaan, dalam hal pengamanan, dan dalam hal perawatan.kelebihan Kapasitasberdampak pada pembinaan kemandirian. Dampak yang ditimbulkan yakni kekurangan tempat untuk melaksanakan pembinaan dan kekurangan jumlah petugas yang berperan sebagai instsruktur pembinaan.Kelebihan Kapasitaspada Lapas Kelas IIA Padang mengakibatkan jumlah warga binaan melebihi jumlah petugas lapas baik yang bertugas dalam pengamanan dan pengawasan maupun dalam pembinaan.
IMPLEMENTATION OF COMMUNITY REPRESENTATIVE SUPERVISORY FUNCTION PERIOD 2014-2019 IN DEVELOPMENT OF MENTAWAI ISLAND DISTRICT Ikhral Jamar; Darmini Roza; Philips A. Kana
UNES Journal of Swara Justisia Vol 3 No 4 (2020): UNES Journal of Swara Justisia (Januari 2020)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

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Abstract

DPRD is a regional house of representatives that is domiciled as an element of government administration which has three functions. One of the functions of the DPRD is to supervise the use of the APBD. In the implementation of supervision, there are lacks of effective supervision of the regional assembly by Kabupaten Kepulauan Mentawai that it cause local government budget deficit due to the use of the relevant agencies. This resulted in a lot of development not proceeding as it should be. Based on the results, there are three main points are; first, the implementation of supervision carried out by regional assembly of Kabupaten Kepulauan Mentawai has been running effectively. The supervision of the 2014-2019 regional budget is carried out through three stages, including: the planning stage, the implementation stage, and the evaluation stage. The regional assembly of Kabupaten Kepulauan Mentawai supervises all activities of the regional government apparatus and related parties in implementing the APBD. Second, the concrete obstacles encountered in the implementation of the DPRD's oversight function include: Internal barriers: (a) the background of the suitability of education and tasks is relatively inadequate, (b) Lack of communication between DPRD members and the community, (c) Management and work relationship relationships that are not effective and efficient, (d) The monitoring agenda has not yet been prepared and (e) Lack of standards, systems and procedures for parliamentary supervision (2) External obstacles: (a) Lack of community participation in the implementation of supervision, (b) Government intervention (executive ) is still dominant in the legislative function, and (c) The public is not yet politically aware. Third, efforts made by the government of the Kabupaten Kepulauan Mentawai: Preparing political cadres who are well educated and experienced (2) The system and procedures of the DPRD supervision standards, (3) Making the community information submission container as one of the monitoring tools, (4) Determining the agenda supervision, (5) Establishing related networks / agencies and strategic alliances, (6) Establishing personnel based on competencies and interests.
Co-Authors Ab. Ghafur Budi Sutrisno Darmini Roza Ikhral Jamar Pera Candra Wirna Rosmely