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All Journal Sociological Jurisprudence Journal KERTHA WICAKSANA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Konstruksi Hukum Jurnal Interpretasi Hukum Jurnal Preferensi Hukum (JPH) Postgraduated Community Service Journal Law Doctoral Community Service Journal Journal of Artificial Intelligence and Digital Business Community Services Journal (CSJ) Jurnal Analogi Hukum Kertha Semaya : Journal Ilmu Hukum Community Service Journal of Law
Widiati, Ida Ayu Putu
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelaksanaan Sistem Uji Kendaraan Bermotor dalam Mencegah Kecelakaan Lalu Lintas di Kota Denpasar I Wayan Ary Setiawan; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 4 No. 1 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.1.2022.71-75

Abstract

The road traffic and transportation system has a strategic role as a means of facilitating the flow of goods and services transportation. In carrying out the implementation of traffic rules, all levels of society must pay attention to the safety of the community on the highway, as well as the achievement of welfare. How is the implementation of the motor vehicle testing system in the motor vehicle testing unit?, and How is the effectiveness of the motor vehicle testing system regulations and the obstacles faced in preventing traffic accidents in Denpasar City?. The empirical method was chosen to conduct this research, by interviewing the informants directly is one of the empirical methods used. By interviewing resource persons who are experts in the motor vehicle test system to ensure passenger safety and minimize road accidents. The results of the study indicate that the implementation of the motor vehicle testing system in the motor vehicle testing unit based on Law Number 22 of 2009 concerning Road Traffic and Transportation related to Article 49 concerning Motorized Vehicle Testing is still not effective in its implementation.
Perlindungan Hukum Terhadap Waria dari Perlakuan Diskriminatif Kadek Vegas Ananta Sicaya; I Nyoman Putu Budiartha; Ida Ayu Putu Widiati
Jurnal Analogi Hukum Vol. 4 No. 3 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.3.2022.288-292

Abstract

Human rights laws and policies have been made for a long time but the implementation of policies for shemales seems different from ordinary citizens even though they are still Indonesian citizens and have the same rights as citizens. shemale also deserves to be protected by legal protection from acts of violence, harassment, public anarchy, and discrimination and to be treated like other Indonesian citizens by giving them their human rights. The formulation of the problem in this study is: 1) What is the legal protection for transgender women from discriminatory treatment? 2) What are the government's efforts in providing non-discriminatory legal protection for shemale? The research method used is normative law research with a statutory approach. The results of the study show that shemale in Indonesia are still often subject to discrimination such as ridicule, social discrimination, legal discrimination, insults, physical violence to sexual harassment. Getting legal protection is the right of all citizens. Preventive and repressive legal protection provided by law enforcement officials for all citizens is no exception. In order to provide a sense of security, both mentally and physically from interference and various threats from any party.
Implikasi perkawinan campuran yang tidak didaftarkan terhadap hak milik atas tanah bagi warga negara indonesia Ni Putu Diah Agustini Devi; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 5 No. 2 (2023): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.5.2.2023.233-238

Abstract

ABSTRAK Perkawinan campuran melibatkan dua hukum yang berbeda. Sehingga berimplikasi terhadap Hak Milik Atas Tanah bagi Warga Negara Indonesia. Adapun permasalahan dalam penelitian ini yaitu pengaturan dan implikasi perkawinan campuran yang tidak didaftarkan terhadap Hak Milik Atas Tanah bagi Warga Negara Indonesia. Dalam penelitian digunakannya hukum normatif sebagai metode dengan dua sumber hukum yaitu dengan primer dan sekunder. Dengan adanya hasil dalam penelitian yang menjelaskan bahwa pengaturan hak milik atas tanah bagi pelaku perkawinan campuran di Indonesia diatur dalam Pasal 3 Ayat (1) Peraturan Pemerintah Republik Nomor 103 Tahun 2015 bahwa WNI adanya pihak yang melakukan perkawinan beda kewarganegaraan tetap memiliki hak namun tidak bersama dan harusnya ada bukti dalam dipisahnya harta. Perkawinan campuran yang tidak didaftarkan jika status kepemilikan tanah adalah atas nama WNI dan telah memiliki perjanjian pemisahan harta maka hak dalam kepemilikan tanah masih bisa dipunyai oleh warga indonesia jika tidak ada terjadinya pelepasan kewarganegaraan setelah dilakukannya perkawinan campuran, serta Hak Milik Atas Tanah yang dimiliki tidak berdampak untuk dilepaskan atau tanahnya jatuh kepada negara.
Pelaksanaan Online Single Submission (OSS) dalam Rangka Percepatan Perizinan Berusaha di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tabanan I Kadek Agus Dimas Harta Khanna; I Nyoman Putu Budiartha; Ida Ayu Putu Widiati
Jurnal Analogi Hukum Vol. 6 No. 1 (2024): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.6.1.2024.72-78

Abstract

Licensing is an important aspect of public services, one of which is business licensing. The innovation of business services provided by the government is Online Single Submission (OSS) which makes it easier for business actors to take care of business licensing. The implementation of this new system has obstacles to implementation, the fact that OSS is not widely known by the public and is not evenly distributed in the local government sector. The method used in this research is empirical juridical. The results showed that the DPMPTSP of Tabanan Regency in carrying out the implementation of business licensing referred to the Job Creation Law and Government Regulation No. 5 of 2021 concerning the Implementation of Risk-Based Business Licensing. Risks are classified into low, low medium, high medium, and high risks. The implementation of accelerated licensing at the DPMPTSP of Tabanan Regency consists of the implementation of registration, legality, data collection, risk analysis, permit issuance, facilities, and supervision. The obstacles that occur in the implementation are divided into two, namely internal aspects and external aspects. Internal aspects are Human Resources (HR) and Infrastructure Facilities and external aspects are OSS website barriers, supporting regulations and supervision.
Sanksi Pidana Terhadap Pelaku Tindak Pidana Pajak Penghasilan Kadek Hendra Wiguna; Ida Ayu Putu Widiati; Ni Made Puspasutari Ujianti
Jurnal Analogi Hukum Vol. 7 No. 2 (2025): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.7.2.2025.199-205

Abstract

Income tax is a direct tax levied by the central and state governments. The problem formulations in this study include: 1. How are income tax offenses regulated? What are the penalties for income tax violators? The research method applied in this research is normative legal research, using a statutory approach and case studies. Based on the results of the research, it can be concluded that Law Number 36 of 2008 concerning Income Tax has regulated the principles of calculating income tax such as who is subject to tax, what is the purpose of the tax, and different applicable tax rates. Violations of laws and regulations in the field of taxation committed by taxpayers are regulated in Articles 38 and 39 of Law Number 28 of 2007 concerning General Regulations and Procedures for Taxation, as well as Article 43A of Law Number 7 of 2007 In tax law, criminal sanctions apply, including fines, imprisonment, and confinement. The use or management of administrative and criminal sanctions in the field of taxation is explained in Law Number 28 of 2007 concerning General Regulations and Tax Procedures as stated in Articles 38 and 39.
Efektivitas Pelayanan Perizinan Berusaha Berbasis Digital Di Kabupaten Bangli I Dewa Oka Angga Wirama; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 7 No. 2 (2025): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.7.2.2025.150-155

Abstract

The industrial revolution will change human lifestyles, as people interact with each other and work from manual to digital. The OSS RBA institution offers a variety of business licenses, including Electronically Integrated Business Licensing and Online Single Submission Risk Based Approach (OSS RBA). The OSS RBA system allows micro, small, medium and large business owners to apply for business licenses online. The formulation of the problem to be discussed is (1) How is the Implementation of Digital-Based Business Licensing at the Bangli Regency Investment and One-Stop Integrated Services Office? And (2) how are the obstacles and efforts made by the Bangli Regency One-Stop Investment and Integrated Services Office in streamlining digital-based business licensing services? This research uses interview techniques as part of an empirical legal research design. Business licensing is based on two laws and regulations: Government Regulation Number 5 of 2021 which regulates the implementation of risk-based licensing, and Government Regulation Number 6 of 2021 which regulates the implementation of regional licensing.
KONSEP REVITALISASI PASAR RAKYAT BERBASIS KEARIFAN LOKAL DI KABUPATEN BANGLI Ida Ayu Putu Widiati; Kade Richa Mulyawati; Indah Permatasari
Kertha Semaya: Journal Ilmu Hukum Vol. 14 No. 5 (2026)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2026.v14.i05.p02

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis konsep penyelenggaraan Revitalisasi Pasar Rakyat serta mengkonstruksikan strategi Revitalisasi Pasar Rakyat berbasis kearifan lokal di Kabupaten Bangli. Penelitian ini merupakan penelitian hukum empiris dengan pendekatan sosiologi hukum. Teknik pengumpuan data dilakukan dengan cara observasi, studi dokumen, dan wawancara.  Hasil penelitian menunjukkan bahwa konsep penyelenggaraan revitalisasi Pasar Rakyat di Kabupaten Bangli khususnya Pasar Rakyat Singamandawa dengan mengusung tema pariwisata adalah sesuai dengan pengembangan pasar rakyat berbasis kepariwisataan budaya Bali sebagai bentuk pelestarian kearifan lokal. Strategi dalam pelaksanaan revitalisasi Pasar Rakyat Berbasis Kearifan Lokal adalah melalui penggunaan desain arsitektur Bali modern yang menggabungkan elemen tradisional dengan prinsip-prinsip modern, serta konsep pasar diatas awan dengan open space. Tata letak kios Pasar Rakyat Singamandawa terinspirasi dari konsep Tri Hita Karana dan Sanga Mandala, yang terlihat pada tata letak kios berdasarkan zona-zona sesuai dengan peruntukan para pedagang, dimana kios kuliner ada di lantai 1, kios-kios di lantai 2 untuk pedagang sovenir atau kerajinan serta pakaian adat khas bali, dan zona/lantai 3 sebagai tempat pertunjukan, lomba-lomba dan spot foto. ABSTRACT This study aims to examine and analyze the concept of implementing traditional market revitalization and construct a local wisdom-based traditional market revitalization strategy in Bangli Regency. This research is empirical legal research with a legal sociology approach. Data collection techniques are carried out through observation, document studies, and interviews. The results of the study indicate that the concept of implementing traditional market revitalization in Bangli Regency, especially Singamandawa Traditional Market, with a tourism theme, is in accordance with the development of traditional markets based on Balinese cultural tourism as a form of preserving local wisdom. The strategy in implementing the revitalization of the Local Wisdom-Based People's Market is through the use of modern Balinese architectural design that combines traditional elements with modern principles, as well as the concept of a market above the clouds with open space. The layout of the Singamandawa People's Market kiosks is inspired by the Tri Hita Karana and Sanga Mandala concepts, which can be seen in the layout of the kiosks based on zones according to the traders' designation, where culinary kiosks are on the 1st floor, kiosks on the 2nd floor for souvenir or craft traders and traditional Balinese clothing, and zone/ 3rd floor  as a place for performances, competitions and photo spots.
Perlindungan Hukum Bagi Wajib Pajak dalam Proses Pemeriksaan Pajak Ditinjau dari Perspektif Kepastian Hukum Stanley Jonathanaelle Christanto; Ida Ayu Putu Widiati; I Nyoman Sutama
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9693

Abstract

Penerapan self assessment system memberikan kepercayaan kepada Wajib Pajak untuk menghitung, membayar, dan melaporkan kewajiban perpajakannya secara mandiri, sedangkan negara menjalankan fungsi pengawasan melalui pemeriksaan pajak. Penelitian ini bertujuan menganalisis pengaturan kewajiban dan perlindungan hukum Wajib Pajak serta mekanisme pemeriksaan pajak ditinjau dari perspektif kepastian hukum. Penelitian menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum primer dan sekunder dikumpulkan melalui studi kepustakaan, kemudian dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa Wajib Pajak berkewajiban memperlihatkan atau meminjamkan buku, catatan, dokumen, data elektronik, dan memberikan keterangan yang relevan dengan ruang lingkup pemeriksaan. Pada saat yang sama, Wajib Pajak berhak mengetahui identitas pemeriksa, dasar dan tujuan pemeriksaan, menerima Surat Pemberitahuan Hasil Pemeriksaan, menghadiri pembahasan temuan sementara dan pembahasan akhir, serta menempuh keberatan, banding, gugatan, atau upaya hukum lainnya. Berdasarkan Peraturan Menteri Keuangan Nomor 15 Tahun 2025, pemeriksaan dilaksanakan melalui pemberitahuan pemeriksaan, pengujian, pembahasan temuan sementara, penyampaian hasil pemeriksaan, pembahasan akhir, penyusunan laporan hasil pemeriksaan, dan penerbitan ketetapan pajak. Kepastian hukum mensyaratkan kejelasan ruang lingkup, batas waktu, dasar koreksi, kualitas bukti, transparansi prosedur, serta keseimbangan hak dan kewajiban antara fiskus dan Wajib Pajak. Penguatan perlindungan preventif dan represif diperlukan agar pemeriksaan meningkatkan kepatuhan tanpa mengurangi hak Wajib Pajak untuk memperoleh perlakuan adil, profesional, dan dapat dipertanggungjawabkan.
Co-Authors A A Gd Jelantik Wisnu Putra A.A Agung Laksmi Dewi A.A Gede Ananta Wijaya Sahadewa A.A Gede Diotama A.A Sagung Laksmi Dewi A.A. Tri Padmawati A.A.Gde Oka Wisnumurti Ade Marcelian Pande Adi Permana Agung Agung Ananda Putria Elda Sukawati Agus Leo Adi Wibawa Alda Vidia Vergionita Anak Agung Gede Cahya Ditya Yuniarsa Anak Agung Istri Agung Anak Agung Istri Wirastuti Anak Agung Sagung Nandya Pramesti Anak Agung Triana Putri anastasia Ayu Metta Sandra Ayu Yuliany Adisti Bongon, Miel S. Budayasa, I Made Darma Budi Setiawan Darma Budi Setiawan Dendy Martono Prabowo Dewa Ayu Diah Handayani Dewa Gede Agung Semarabawa Dewa Gede Agung Semarabawa Dewa Ketut Swanjaya Tirta Dewi, A.A Agung Laksmi Dewi, A.A Sagung Laksmi Diah Gayatri Sudibya Dinda Aurelia Danian Erawati, Ni Putu Tina Fransiskus Leric Kleden Garry Gerrson Riwu Gede Nofantara Putra Gede Putu Oka Brahma Adhi I Dewa Gede Dwipayana Putra I Dewa Oka Angga Wirama I G. A. Intan Saputra Rini I Gde Pasek Ari Krisnadana I Gede Andik Surya Dana I Gede Aris Eka Pramana I Gede Dharma Kusuma I Gede Gita Ananda Putra I Gede Ivan Wahyu Pramana I Gede Mahendra Juliana Adiputra I Gede Mallik Satya Devangga I Gede Sayogaramasatya I Gede Wijaya Kusuma I Gusti Agung Ketut Bagus Wira Adi Putra I Gusti Bagus Suryawan I Gusti Made Jaya Kesuma I Gusti Ngurah Md Rama Andika I Gusti Putu Ghosadhira Vedhastama I Kadek Agus Dimas Harta Khanna I Kadek Arimbawa I Kadek Candra Karunia Bagiarta Putra Sugiantara I Kadek Edy Sanjaya I Kadek Windi Pranata Putra I Ketut Adi Gunawan I Ketut Gede Purnayasa I Ketut Irianto I Ketut Irianto I Komang Edy Susanto I Made Adi Karsa I Made Andi Putra Mahardika I Made Andi Putra Mahardika I Made Ari Nurjaya I Made Ariana I Made Arjaya I Made Bayu Ari Budi Utama I Made Budayasa I Made Dwi Payana I Made Dwi Sanjaya I Made Gianyar I Made Hadiyanta Purnama Sardi I Made Karnadi I Made Mardika I Made Mardika I Made Minggu Widyantara I Made Minggu Widyantara I Made Nova Wibawa I Made Suniasta Amertha I Made Suwitra I Made Suwitra, I Made I Nyoman Alit Puspadma I Nyoman Gede Sugiartha I Nyoman Gede Sugiartha I Nyoman Gede Sugiartha I Nyoman Putu Budiartha I Nyoman Putu Budiartha I Nyoman Putu Budiartha I Nyoman Sadhu Bramanta I Nyoman Satria Perwira I Nyoman Sujana I Nyoman Sumardhika I Nyoman Sumardika I Nyoman Sutama I NYOMAN SUTAMA I Nyoman Sutama I Putu Agus Sudiyasa Putra I Putu Baladeva Vidyasagara I Putu Dion Mahardika I Putu Gede Seputra I Putu Krisna llham Wiantama I Putu Putra Ariasa I Putu Raditya I Putu Widya Laksana Pendit I Putu Yudi Setiawan I Wayan Artanaya I Wayan Arthana I Wayan Arthanaya I Wayan Arthanaya I Wayan Arthanaya I Wayan Ary Setiawan I Wayan Febrianto I Wayan Geng Krisna I Wayan Kartika Jaya Utama I Wayan Rideng I Wayan Suambara I Wayan Sunarta I Wayan Wesna Astara I Wayan Wesna Astara Ida Ayu Gede Kristina Dewi Ida Ayu Kartika Indrawan Ida Bagus Gede Sesana Dharma Indah Permatasari Indah Permatasari Irianto, I Ketut Kade Richa Mulyawati Kadek Dini Destianingsih Kadek Dyah Pramitha Widyarani Kadek Edi Duangga Putra Kadek Hapsari Ika Palupi Kadek Hendra Wiguna Kadek Mahadewi Kadek Nadya Pramita Sari Kadek Vegas Ananta Sicaya Kadek Yogie Adi Pramata Kadek Yogie Adi Pramata Karma, Ni Made Sukaryati Ketut Adi Wirawan Ketut Adi Wirawan, Ketut Adi Komang Ariadarma Suputra Komang Sutriani Komang Triana Ayunita Laksmi, Anak Agung Rai Sita Luh Made Mahendrawati Luh Putu Suryani Luh Putu Suryati Luh Putu Suryati Lukman Hakimi Made Agus Satria Wahyudi Mariano Roberto Solsepa Michael Lianwar Antolis Muliana, I Wayan Mulyawati, Kade Richa Nanditamaha Mulia Alodia Saraswati Ngakan Gede Bagus Widyagraha Ni Gusti Ketut Sri Astiti Ni Gusti Ketut Sri Astiti Ni Ketut Sri Astiti Ni Komang Arini Styawati Ni Komang Ayu Sri Widiari Ni Komang Rosi Triana Ayu Nuratih Ni Luh Sandiani Ni Made Faniasih Ni Made Ina Sulastini Ni Made Indah Krisna Dewi Ni Made Lady Ruslya Ni Made Puspasutari uj Ni Made Puspasutari Ujian Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Ni Nengah Seri Ekayani Ni Nyoman Candra Krisnayanti Ni Putu Diah Agustini Devi Ni Putu Laksmi Krisnina Maharani Ni Putu Laksmi Krisnina Maharani Nyoman Satria Bismantara Pande Gede Mantra Artha Wicaksana Pande Putu Gede Parwata Putu Ananda Sari Putu Ayu Irma Wirmayanti Putu Ayu Sriasih Wesna Putu Budiartha, I Nyoman Putu Dyah Prastiti Sukma Febriany Putu Galang Widiantara Ws Putu Gede Putra Dharma Yasa Putu Gede Satya Wiguna Putu Sandiawan Putra Wiranata Putu Sandiawan Putra Wiranata Putu Suryani . Putu Wilang Pra Yoga Raymundo, Carlos M. Rina Pratiwi Pudja I. A Sentelices, Leovigildo C. Setiawan, I Putu Yudi Stanley Jonathanaelle Christanto Styawati, Ni Komang Arini Suardana, Ni Made Queena Amora Putri Suryani, Luh Putu suryawan, Gusti Bagus Susanthi, I Gusti A.A. Dian Umbu Rendhy Ahadie Ndjurumbaha Vibandor, Demosthenes B. Vibandor Villafuerte, Marcelo Roland C. Wiguna, Putu Gede Satya