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All Journal Kertha Negara : Journal Ilmu Hukum JURNAL MAGISTER HUKUM UDAYANA Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Akta Jurnal Ilmiah Ilmu Sosial Babali Nursing Research Formosa Journal of Science and Technology (FJST) Journal of Law, Poliitic and Humanities Focus Journal Law Review Kertha Wicara: Journal Ilmu Hukum
I Wayan Parsa
Fakultas Hukum Universitas Udayana
Humanities Computer Science & IT Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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PELAKSANAAN PEMUNGUTAN PAJAK HOTEL DI KOTA DENPASAR I Gst Ngr Alit Adhitya Prakasa; I Wayan Parsa; Cokorda Dalem Dahana
Kertha Negara : Journal Ilmu Hukum Vol. 06, No. 05, November 2018
Publisher : Kertha Negara : Journal Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.088 KB)

Abstract

Kota Denpasar sebagai salah satu daerah otonom di Provinsi Bali mempunyai kewenangan dan tanggung jawab menyelenggarakan kepentingan masyarakat berdasarkan prinsip keterbukaan, partisipasi masyarakat dan pertanggungjawaban kepada masyarakat. Untuk penyediaan pembiayaan tersebut, daerah memerlukan sumber pendapatan, seperti juga halnya Negara memerlukan sumber-sumber pembiayaan untuk membiayai segala pengeluan pemerintah. Pembiayaan pembangunan memerlukan uang yang cukup banyak sebagai syarat mutlak agar pembangunan dapat berhasil. Salah satu sumber penerimaan negara yang dapat dipergunakan untuk membiayaipengeluaran pemerintah adalah Pajak.Pemerintah Kota Denpasar dalam melaksanakan pembangunan dan penyelenggaraan pelayanan masyarakat, memerlukan sumber pembiayaan sebagai pendapatan daerah yang akan dialokasikan untuk membiayai pembangunan dan penyelenggaraan pelayanan masyarakat, di mana salah satu sumber penerimaan keuangan adalah berupa Pajak Hotel sebagai salah satu sumber penerimaan yang paling potensial.Permasalahan yang dibahas dalam penelitian ini adalah; (1) Kendala-kendala apa yang dihadapi oleh Pemerintah Kota Denpasar dalam pemungutan Pajak Hotel; (2) Langkah-langkah apakah yang dilakukan Pemerintah Kota Denpasar dalam meningkatkan pendapatan dari Pajak Hotel ? Jenis penelitian ini menggunakan metode hukum empiris. Jenis pendekatan yang digunakan dalam penelitian ini adalah dengan menggunakan pendekatan perundang-undangan (statute approach), pendekatan konsep (conceptual approach), dan pendekatan fakta (factual approach). Dari hasil penelitian diketahui bahwa; (1) Kendala-kendala yang dihadapi dalam pemungutan Pajak Hotel di Kota Denpasar adalah, kesadaran pengusaha hotel sebagai Wajib Pajak masih rendah, ketepatan Wajib Pajak Hotel untuk menyetor Pajak Hotel yang telah dipungut belum sesuai dengan ketentuan yang berlaku, kemampuan pengawasan terhadap kegiatan usaha hotel masih belum maksimal; (2) Upaya yang dilakukan oleh Pemerintah Kota Denpasar dalam meningkatkan penerimaan Pajak Hotel adalah; menyusunan Standard Operating Procedure (SOP), Menyusun Sistem Informasi Pajak Daerah (SIMPADA), dan meningkatkan kesadaran Wajib Pajak Hotel untuk memenuhi kewajiban perpajakannya. Kata Kunci:Peningkatan Kesadaran Wajib Pajak, Pengawasan Pemungutan Pajak Hotel.
STATUS YURIDIS DAN POTENSI E-COMMERCE ASING DALAM HUKUM PERPAJAKAN DI INDONESIA Ketut Sunianingsih Dharma Yanthi; I Wayan Parsa
Kertha Negara : Journal Ilmu Hukum Vol 7 No 3 (2019)
Publisher : Kertha Negara : Journal Ilmu Hukum

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Abstract

E-commerce lokal kini telah mendapat kepastian hukum dalam hukum perpajakan di Indonesia. Pengenaan pajak terhadap e-commerce lokal dipersamakan dengan perdagangan konvensional. Namun, terhadap e-commerce asing belum terjamah secara maksimal dalam hal pengenaan Pajak Penghasilan maupun Pajak Pertambahan Nilai. Hal ini menarik untuk dikaji mengingat besarnya potensi perpajakan dari e-commerce asing yang melakukan perdagangan lintas batas Negara tersebut yang dalam kegiatannya memasuki daerah pabean Indonesia. Penulisan artikel ini dimaksudkan untuk mengetahui bagaimana status yuridis dan potensi perpajakan dari e-commerce asing itu sendiri. Penulisan artikel ini menggunakan metode penelitian hukum normatif, yakni melalui pendekatan perundang-undangan, pendekatan analisis, pendekatan fakta. Hasil penelitian yang dilakukan, menunjukkan bahwa, status yuridis e-commerce asing di Indonesia nampaknya telah jelas sebagaimana dalam UU PPh. Dalam UU tersebut dimuat bentuk-bentuk Badan Usaha Tetap (BUT) yang merupakan subjek pajak, namun pada kenyataannya jika ditelusuri lebih dalam nyatanya status e-commerce asing tidak jelas sehingga menyebabkan tidak dapatnya dipungut pajak terhadap e-commerce asing. Hal tersebut terjadi karena tidak terdapatnya BUT yang berkedudukan di Indonesia yang merupakan syarat utama dapat tidaknya e-commerce asing dipungut pajak. Hal ini sebagaimana aturan P3B (Perjanjian Penghindaran Pajak Berganda) yang dimuat pula dalam Surat Edaran Dirjen Pajak No. SE-04/PJ/2017 tentang Penentuan Bentuk Usaha Tetap bagi Subjek Pajak Luar Negeri yang Menyediakan Layanan Aplikasi dan/atau Layanan Konten Melalui Internet. Dengan demikian, pemerintah seharusnya menetapkan aturan yang dapat mengakomodir secara maksimal dalam upaya pengenaan pajak terhadap e-commerce asing. Kata Kunci: E-commerce Asing, Pajak Penghasilan, Pajak Pertambahan Nilai.
PENGAWASAN DPRD PROVINSI BALI TERHADAP PELAKSANAAN PERATURAN DAERAH PROVINSI BALI NOMOR 16 TAHUN 2009 TENTANG RENCANA TATA RUANG WILAYAH PROVINSI BALI Ni Wayan N. Irish Samantha Devi M.; I Wayan Parsa; I Ketut Sudiarta
Kertha Negara : Journal Ilmu Hukum Vol. 03, No. 03, September 2015
Publisher : Kertha Negara : Journal Ilmu Hukum

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Abstract

Penyelengaraan pemerintahan termasuk pemerintahan di daerah, pada hakekatnya tidak terlepas dari proses pengawasan. Fungsi pengawasan terhadap Pemerintah Daerah dilakukan oleh dewan perwakilan rakyat daerah berkaitan dengan hal tersebut bahwa tidak boleh ada sistem otonomi yang meniadakan pengawasan. Oleh karenanya berkaitan dengan Pengawasan DPRD Provinsi Bali terhadap Perda Provinsi Bali Nomor 16 Tahun 2009 Tentang Rencana Tata Ruang Wilayah Provinsi Bali, dimana masih adanya kesenjangan-kesenjangan yang terjadi dalam hal penerapan Perda tersebut dilapangan. Berdasarkan hal tersebut maka dalam penelitian ini penulis mengkaji bagaimana pengawasan pelaksanaan Perda Provinsi Bali Nomor 16 Tahun 2009 yang dilakukan oleh DPRD Provinsi Bali. Dari hasil penelitian ini dapat disimpulkan bahwa mekanisme Pengawasan DPRD Provinsi Bali terhadap Pelaksaanan Perda tersebut adalah tidak adanya petunjuk yang baku secara tertulis terkait mekanisme pengawasan DPRD Provinsi Bali terhadap pelaksanaan Perda tersebut dan hambatan - hambatan DPRD Provinsi Bali dalam menjalankan mekanisme Pengawasan terhadap Pelaksanaan Perda Nomor 16 Tahun 2009 Tentang Rencana Tata Ruang Wilayah Provinsi Bali adalah dari segi hukum, dari segi penegak hukum serta dari segi masyarakat.
The Concept of Special Judicial Institutions in Dispute Resolution of Village Heads In Indonesia Fauziyah Fauziyah; I Wayan Parsa
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 9 No 4 (2020)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2020.v09.i04.p01

Abstract

The idea of village head dispute resolution through the Special Judicial Institution began with anxiety over Law 6 of 2014 concerning Villages, Government Regulation number 6 of 2014 concerning Implementation of Village Laws, and Minister of Home Affairs Regulation No. 112 of 2014 concerning Guidelines for Election of Village Heads, which has not yet regulated the village head election supervisory institutions and dispute resolution institutions for village head elections. The institutions that are required to complete based on these rules are Regents with a period of 30 days. Regents are political positions which also have many political interests. The existence of this decision had an impact on one of the candidates for the village head. The current practices for resolving disputes over village head elections through the District Court and the State Administrative Court. The purpose of this study to create a concept for regional special judiciary institutions in resolving regional election disputes in Indonesia. This research using a normative juridical approach with a statute approach, history approach and conceptual approach. The results of the study show that by establishing a special independent judicial institution based on local wisdom by prioritizing the principle of kinship and consensus building. The main task of the institution is to assist the regional head in providing alternative legal services, to serve and protect the rights of the parties in seeking truth and justice, and to settle according to a predetermined time, to try to examine and decide on cases of village head election disputes.
Kewenangan BPK dan BPKP dalam Menentukan Kerugian Keuangan Negara pada Perkara Korupsi I Made Fajar Pradnyana; I Wayan Parsa
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 10 No 2 (2021)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2021.v10.i02.p11

Abstract

The purpose of this research is to describe the related authority possessed by the BPK and BPKP in determining state financial losses so that the judges who handle cases of corruption can use calculations from the institutions that have been mandated by the 1945 Constitution of the Republic of Indonesia in determining state financial losses in order to achieve legal certainty. The dualism of institutions in determining state financial losses results in overlapping powers which have an impact on the credibility of these institutions. This certainly affects practice in the field, one of which is legal certainty that is not guaranteed in implementing law enforcement against corruption, it is very possible that every agency that calculates losses incurred by the state uses different calculation techniques, and in the end, the reports given are also different. so that it can affect the performance of law enforcement agencies in dealing with allegations of corruption. The author uses the normative legal method in this research, through two kinds of approaches, namely statutory and conceptual. The results showed that the BPK authority as an independent institution to measure and determine state losses, whether committed by individuals or legal entities, while the BPKP authority as an institution under the president has the duty to ensure that the management of government state finances in the sense of the executive is good, so that the panel of judges handling criminal acts of corruption uses calculations from the national institution, namely the BPK which is mandated by the 1945 Constitution of the Republic of Indonesia. Tujuan dari penelitian ini yaitu untuk Menjabarkan terkait kewenangan yang dimiliki BPK dan BPKP dalam menentukan kerugian keuangan negara sehingga majelis hakim yang menangani kasus tindak pidana korupsi dapat menggunakan perhitungan dari Lembaga yang telah diamanatkan oleh UUD NRI 1945 dalam menentukan kerugian keuangan negara agar tercapainya kepastian hukum. Dualisme institusi dalam menentukan kerugian keuangan negara menghasilkan kekuasaan yang tumpang tindih yang berdampak pada kredibilitas institusi ini. Hal ini tentu mempengaruhi praktek di lapangan, salah satunya kepastian hukum yang tidak terjamin dalam menerapkan penegakan hukum terhadap tindak pidana korupsi, sangat memungkinkan bahwa setiap lembaga yang menghitung kerugian yang ditimbulkan negara menggunakan teknik penghitungan tidak sama, dan pada akhirnya, laporan yang diberikan juga berbeda sehingga dapat mempengaruhi kinerja lembaga penegak hukum dalam menangani tuduhan korupsi. Metode hukum normatif digunakan penulis dalam riset ini, melalui dua macam pendekatan yaitu perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa otoritas BPK selaku lembaga bersifat independen untuk mengukur dan menentukan kerugian negara baik yang dilakukan oleh seseorang ataupun badan hukum, sementara otoritas BPKP sebagai institusi yang berada di bawah presiden yang bertugas untuk memastikan bahwa pengelolaan keuangan negara pemerintah dalam arti eksekutif sudah baik, sehingga majelis hakim yang menangani tindak pidana korupsi menggunakan perhitungan dari Lembaga nasional yaitu BPK yang diberikan amanat dari UUD NRI 1945.
The Role of Notaries and Land Titles Registrar in Collecting Duties on The Land and Building Rights Acquisition on The Making of Sale and Purchase Deeds in Singaraja City Nyoman Edy Febriana; I Wayan Parsa; I Gede Artha; I Nyoman Bagiastra
Jurnal Akta Vol 9, No 2 (2022): June 2022
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v9i2.21362

Abstract

The main objective of this study is to know the role of Land Titles Registrar (PPAT) in collecting duties on the Land and Building Rights Acquisition (BPHTB) on the sale and purchase transactions in Singaraja City. Furthermore, we investigate the duties and obligations of the PPAT in supervising the payment of BPHTB. The research was conducted using a qualitative approach with empirical juridical methods. The main finding is the role of PPAT as the official who makes BPHTB quotations during sales and purchase transactions in Singaraja City shows a very important role. Also, we have presented the duty and obligation of PPAT in supervising the payment of BPHTB is to make taxpayers aware that taxes are paid in accordance with applicable regulations.  
Kewenangan Pemerintah Provinsi Bali dalam Pemberian Perizinan terhadap Usaha Pertambangan Mineral Bukan Logam dan Batuan I Made Sudharma; I Wayan Parsa
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 11 No 4 (2022)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2022.v11.i04.p12

Abstract

The purpose of this study is to explain the authority of the Bali Provincial Government in granting non-metallic and rock mineral mining business permits based on the Bali Provincial Regulation Number 4 of 2017 concerning Non-Metal and Rock Mineral Mining Management and the implications arising from the transfer of authority based on Law Number 3 Year 2020 concerning Mineral and Coal Mining. This paper uses normative legal research. The results of the study indicate that there are changes in the leading sector in granting mining permits from the Governor to the Central Government, including: 1) The authority to determine the Mining Business Permit Area (WIUP) and Mining Business Permit (IUP) which is carried out based on the Business Licensing. 2) Authority in fostering and supervising the implementation of mining activities. This authority is delegated to the Provincial Government based on Presidential Regulation Number 55 of 2022 concerning Delegation of Granting Business Licensing in the Mineral and Coal Mining Sector. The implications of the transfer of authority to grant mining permits include: 1) Changing the procedure for obtaining attributive authority to being a delegation in the business licensing model which can be given in the form of standard certificates and permits. 2) The still involvement of the Central Government causes the concept of delegation to reflect the paradigm of centralization in the mining sector. 3) The abolition of the authority of Regency/Municipal Governments in granting permits, supervision, guidance and resolution of community conflicts has created obstacles in mining activities. Tujuan penelitian ini menjelaskan mengenai kewenangan Pemerintah Provinsi Bali dalam memberikan perizinan usaha pertambangan mineral bukan logam dan batuan berdasarkan Peraturan Daerah Provinsi Bali Nomor 4 Tahun 2017 tentang Pengelolaan Pertambangan Mineral Bukan Logam dan Batuan serta implikasi yang ditimbulkan akibat pengalihan kewenangan tersebut berdasarkan Undang-Undang Nomor 3 Tahun 2020 tentang Pertambangan Mineral dan Batubara. Tulisan ini mempergunakan penelitian hukum normatif. Hasil penelitian menunjukkan bahwa adanya perubahan leading sektor pemberian perizinan pertambangan dari Gubernur ke Pemerintah Pusat antara lain: 1) Kewenangan menetapkan Wilayah Izin Usaha Pertambangan (WIUP) dan Izin Usaha Pertambangan (IUP) yang dilaksanakan berdasarkan Perizinan Berusaha. 2) Kewenangan dalam pembinaan serta pengawasan penyelenggaraan kegiatan pertambangan. Kewenangan tersebut didelegasikan kepada Pemerintah Provinsi berdasarkan Peraturan Presiden Nomor 55 Tahun 2022 tentang Pendelegasian Pemberian Perizinan Berusaha di Bidang Pertambangan Mineral dan Batubara. Implikasi pengalihan kewenangan pemberian perizinan pertambangan tersebut antara lain: 1) Merubah tata cara memperoleh kewenangan secara atributif menjadi delegasi dalam model perizinan berusaha yang dapat diberikan dalam bentuk sertifikat standar dan izin. 2) Masih adanya keterlibatan Pemerintah Pusat menyebabkan konsep pendelegasian mencerminkan paradigma sentralisasi pada sektor pertambangan. 3) Dihapuskannya kewenangan Pemerintah Kabupaten/Kota dalam pemberian perizinan, pengawasan, pembinaan dan penyelesaian konflik masyarakat menjadikan hambatan dalam aktivitas pertambangan.
Expansion of Parties Entitled to Receive Safekeeping of Compensation for Losses in Land Acquisition Ketut Krisna Hari Bagaskara P.; I Wayan Parsa
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 13 No 1 (2024)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2024.v13.i01.p02

Abstract

This study examines the expansion of those entitled to the safekeeping of compensation under Article 89 paragraph (3) of PP (Government Regulation) on Land Acquisition and its effects. Land acquisition is based on the state's right to control and the government's provision of land for compensation. The district court can serve as a repository for compensation funds, allowing for their secure management and distribution. As a result of the amendment included in Article 89 paragraph (3) PP on Land Acquisition, compensation is also granted to unidentified persons, which can be understood as land parcels whose owners are unidentified. This study takes a statutory and philosophical approach to normative juridical research. Based on the findings of this study, it is clear that the amendment to PP on Land Acquisition Article 89 paragraph (3) is to include land parcels for which the rightful owners cannot be located. The planned expansion is counter to Article 33, paragraph (3) of the 1945 Constitution of the Republic of Indonesia, together with UUPA (Basic Agrarian Law) and Land Acquisition Law, which establishes the state's power to control. Furthermore, from the perspective of its development, it shows that the government cannot expand the PP on Land Acquisition provisions outside the Land Acquisition Law. Since those three values—justice, certainty, and benefit—were left out of the law's formulation, the expansion in Article 89(3) of PP on Land Acquisition did not serve the goal of lawmaking.
Business on Nickel Downstreaming with China and European Union Lawsuits Marwanto; I Nyoman Prabu Buana Rumiartha; Meliana Putri; I Wayan Parsa; I Gede Yusa
Jurnal IUS Kajian Hukum dan Keadilan Vol. 12 No. 2 (2024): Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v12i2.1381

Abstract

This study aims to discuss the law and investment business between China-Indonesian companies and the European Union lawsuit. China companies that build nickel refining and processing plants or smelters in Indonesia with large investment values, the Indonesian government obtains significant profits from exports through domestic processed nickel exports. The research method used in this study is the normative legal research method. The results of the study indicate that the benefits between Indonesia and China include China investment in Indonesia, job creation in Indonesia, and increased export results, which have an impact on concerns in the European Union, especially since Indonesia recently banned the export of nickel ore. On the contrary, Indonesia has encouraged domestic nickel ore processing to add value to nickel products. Indonesia as one of the largest nickel producers in the world has regulations regarding nickel exports. This is stated in the Regulation of the Minister of Energy and Mineral Resources Number 11 of 2019 concerning the Second Amendment to the Regulation of the Minister of Energy and Mineral Resources Number 25 of 2018 concerning Mineral and Coal Mining Business Activities. In the regulation, Indonesia imposed a ban on nickel ore exports. Regarding this ban, the European Union reacted by filing a lawsuit with the World Trade Organization (WTO). Based on the State sovereignty & Theory of Welfare State, the state must actively strive for welfare, and act fairly that can be felt by all people evenly and in balance. Therefore, the implementation of a ban or restriction on nickel ore exports is a way for the Indonesian government to improve people’s welfare. The narrative of national sovereignty and welfare state can be used as an argument in front of the WTO international forum but accompanied by a strong legal basis argument by using Article XIX of GATT 1994 regarding the exception in economic circumstances, a safeguard measure against domestic industry when there is a surge in imports that causes or threatens to cause serious losses.
Legal Protection for Patients in Telemedic Services in Indonesia Rohmatul Hajiriah Nurhayati; I Wayan Parsa; Sagung Putri M.E Purwani
Journal of Law, Politic and Humanities Vol. 5 No. 3 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i3.1592

Abstract

The development of information and communication technology had a significant impact on various sectors, including the health sector. One of the main innovations is telemedicine, namely a long-distance health service that utilizes technology for medical consultations between patients and medical personnel. This service is increasingly important, especially in Indonesia, which has a large and diverse geographical area. The COVID-19 pandemic has also accelerated the adoption of telemedicine. However, various legal challenges arise related to protecting patient rights, such as data privacy, obligations of medical personnel, and regulatory oversight. This research aims to analyze legal protection for patients in telemedicine services in Indonesia, with a focus on the importance of clear and comprehensive regulations. The method used is normative legal research, which analyzes legal regulations, laws and guidelines governing telemedicine services, as well as relevant legal principles. The research results show that the legal aspect of patient protection includes important aspects such as confidentiality of medical data, quality of service, informed consent, professional responsibility of medical personnel, and the right to access medical records. Doctors who carry out telemedicine must be registered and have a valid practice license, as well as maintain confidentiality and provide services according to standards. Although telemedicine provides many benefits, strict oversight and regulatory compliance are essential to ensure patient safety and protection.
Co-Authors A. A Gede Putra Indranata Dharma A. A. Gede Aditya Kusuma A. A. Titah Ratihtiari A.A. Ngurah Anom Chandra Cahyadi Anak Agung Ayu Candrawilasita Anak Agung Ngurah Bagus Kresna Cahya x Putera Anak Agung Ngurah Fajar Nugraha Pandji Arief Haryanto Ayu Putu Laksmi Danyathi Cok Istri Ida Andriani Cokorda Dalem Dahana Daniel Bagus Ariza Dentria Cahya Sudarsa Desi Adilia Wulandari Dewa Ayu Agung Chintya Devi Antari Diah Nandini, I Gusti Ayu Diva Ramadhani Dolesgit, Ni Made Garnis Fauziyah Fauziyah Gde Bagus Taruna Satria Arimbawa Gusti Ayu Indira Chandra Mahayani Gusti Ayu Putu Dela Werdi Absari I Dewa Gede Arie Kusumaningrat I Dewa Gede Herman Yudiawan I Gde Sastra Winata I Gede Artha I Gede Deya Pramana I Gede Janitra Rad Winatha I Gede Sarta I Gede Yusa I Gst Ngr Alit Adhitya Prakasa I Gusti Agung Putra Wiryawan I Gusti Ayu Werdhiyani I Gusti Ketut Ariawan I Gusti Ngurah Gede Permana Putra I Gusti Ngurah Nangga Jaya Dininggrat I Ketut Adhi Erawan I Ketut Asmara Jaya I Ketut Suardita I Ketut Sudiarta I Made Aditya Dwi Arista I Made Fajar Pradnyana I Made Indrayana I Made Kresnayana I Made Ksema Dharma Yogata I Made Sudharma I Made Sugiarta Nugraha I Made Surya Permana Putra I Nengah Suharta I Nyoman Bagiastra I Nyoman Prabu Buana Rumiartha I Nyoman Sumardika I NYOMAN SUWIRYANATA I Putu Adi Sentana Janantara I Wayan Gede Phalosa Jitaksu Wahendra Ida Ayu Devi Putri Parahita Ida Ayu Iswariyati Ida Ayu Sintya Naraswari Manuaba Ida Bagus Paramaningrat Manuaba Ida Bagus Rehadi Yoya Brahmana Ida Purnama Sari Ika Widi Astuti, Ika Widi Kadek Devi Ayu Anggari Kadek Sarna Kadek Sarna Ketut Krisna Hari Bagaskara P. Ketut Sunianingsih Dharma Yanthi Komang Gede Dianaputra M.Pd S.T. S.Pd. I Gde Wawan Sudatha . Made Bella Meisya Prihantini Manuaba, Ida Bagus Gede Fajar Marwanto Meliana Putri Nathania Agatha Lukman Nengah Suharta Nengah Suharta Ni Gusti Ayu Dyah Satyawati Ni Komang Devi Yurisia Dharmawati Ni Made Desy Ariyani Ni Made Dwita Setyana Warapsari Ni Made Emilia Ayu Safitri Ni Made Rai Sukardi Ni Made Trevi Radha Rani Devi Ni Nengah Adiyaryani Ni Putu Suci Vikansari Ni Wayan Melda Ika Damayanthi Ni Wayan N. Irish Samantha Devi M. Nyoman Edy Febriana Putu Dewi Maharani Putu Gede Arya Sumertayasa Putu Indi Apriyani Ratih Wedhasari Rohmatul Hajiriah Nurhayati Sagung Putri M. E. Purwani Sagung Putri M.E.Purwani Supraba, Putu Ayu Adi Thomas John Kenevan Wahyudi, Dian Barry