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All Journal Sociological Jurisprudence Journal KERTHA WICAKSANA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Konstruksi Hukum Jurnal Interpretasi Hukum Jurnal Preferensi Hukum (JPH) Community Services Journal (CSJ)

Widiati, Ida Ayu Putu

Fakultas Hukum Universitas Warmadewa, Denpasar

Author-ID : 3409430

Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlindungan Hukum bagi Wajib Pajak dalam Sengketa Pajak Daerah di Kabupaten Badung A.A Gede Diotama; I Nyoman Putu Budiartha; Ida Ayu Putu Widiati
Jurnal Konstruksi Hukum Vol. 3 No. 1 (2022): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press

During the search for justice in the field of taxation, the legislation has facilitated a special route. The emergence of tax disputes is the result of decisions that do not give satisfaction to taxpayers, so efforts need to be made to resolve them properly, effectively, and efficiently. The purposes of this study are to reveal the efforts of taxpayers' objections and appeals in resolving local tax disputes in Badung Regency, taxpayers' lawsuits in resolving regional tax disputes and the chronology and analysis of tax dispute resolution in Badung Regency. This research is a type of normative research with a statutory approach. Sources of data used in the form of primary and secondary legal sources. The data collection technique used in this research is the technique of studying legal documents and the data that has been collected is then used qualitative analysis techniques. The results of the study reveal that the settlement of local tax disputes between taxpayers and the Badung Regency Government through preventive and repressive efforts, forms of legal protection in resolving local tax disputes can be in the form of preventive and repressive legal protection, as well as legal efforts carried out by taxpayers to decide cases of local tax disputes in Indonesia. Badung Regency through preventive efforts by submitting an objection to the Head of the Badung Regent against the tax underpayment assessment letter.

Partisipasi Masyarakat Blimbingsari dalam Pelaksanaan Kesepakatan Konservasi Taman Nasional Bali Barat Ngakan Gede Bagus Widyagraha; I Nyoman Gede Sugiartha; Ida Ayu Putu Widiati
Jurnal Konstruksi Hukum Vol. 3 No. 2 (2022): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press

Pelaksanaan Perlindungan Hukum Bagi Wajib Pajak Kendaraan Bermotor di Kabupaten Tabanan pada Masa Pandemi Covid 19 A A Gd Jelantik Wisnu Putra; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Konstruksi Hukum Vol. 3 No. 2 (2022): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press

The impact given by the COVID-19 pandemic is felt so widely in various sectors including in terms of regional income, especially on vehicle taxes, the motorcycle tax itself is a regional tax. Therefore, this research aims to find out the procedures for implementing motor vehicle tax collection during the covid 19 pandemic and to find out legal protection for motor vehicle taxpayers in Tabanan district. In conducting research, empirical research is used which is obtained from the results of observing real events in the field. The results of this research in the implementation of motor vehicle tax collection in Tabanan district based on the regional regulation of the province of Bali Number 1 of 2011, during the covid 19 pandemic it did not run effectively due to a decrease in motor vehicle tax payment income which mostly had an impact on the economic sector, obstacles in paying taxes on During the pandemic, taxpayers who paid taxes decreased which resulted in decreased local revenue. Legal protection for taxpayers in the event of a tax dispute, the taxpayer can file an objection or appeal, preventive and repressive measures are efforts to resolve tax disputes.

Akibat Hukum bagi Selebgram yang Melakukan Periklanan Menyimpang dari Ketentuan Peraturan Perundang-Undangan Adi Permana Agung; Ida Ayu Putu Widiati; Ni Made Puspasutari Ujian
Jurnal Konstruksi Hukum Vol. 3 No. 2 (2022): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press

Selebgram is a promotional service provider that has a role in helping business actors to promote a product or service, the promotion is usually in the form of advertising as a media promotion of products that will be produced and will be sold to the public or consumers with the aim of obtaining profits to be obtained by business actors. However, promotions that are carried out often provide excessive information to attract consumers' interest, sometimes the information presented is not clear and not with facts. The problems raised in this study are what is the legal position of the celebgram as the party that carries out advertising activities on the Instagram social media account, and what are the legal consequences if a celebgram does advertising deviating from the provisions of the legislation. The method used in this research is the normative legal method. In this study, the legal materials used are divided into two, namely primary and secondary. The results of the study indicate that the celebgram is not categorized as a party that has advertisements, this is based on Law No. 32 of 2002 concerning Broadcasting, as well as Law no. 40 of 1999 concerning the Press, despite the fact that the celebgram carries out the advertising activity, with this fact, the celebgram cannot be said to be the press. So that if it is reviewed based on the Press Law, the program has no legal standing and has no legal consequences.

Penegakan Sanksi Terhadap Aparatur Sipil Negara yang Melakukan Pelanggaran Disiplin di Lingkungan Pemerintah Kota Denpasar Ni Luh Sandiani; I Gusti Bagus Suryawan; Ida Ayu Putu Widiati
Jurnal Interpretasi Hukum Vol. 1 No. 1 (2020): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

One of the problems faced by the Indonesian bureaucracy is the violation of discipline by Civil Servants. Therefore, Law No. 5 of 2014 concerning Civil Servantsand PP No. 53/2010 concerning Civil Servant Discipline. Based on this background, this research was conducted with the aim of outlining how the discipline of Civil Servants in Denpasar City Government based on Law No.5 / 2014 concerning ASN and PP No. 53/2010 concerning Discipline of Civil Servants and how to enforce legal sanctions for Civil Servants who commit disciplinary violations within the Denpasar City Government. This research was designed using an empirical approach. This research was conducted directly at the Denpasar City BKPSDM by conducting interviews with the Kasubid Discipline and the Denpasar City BKPSDM Award. The results of this study indicated that the regulation of Civil Servant discipline in the BKPSDM is clearly regulated in the Civil ServantLaw and PP No. 53/2010 concerning Discipline of Civil Servants, and enforcement of legal sanctions at the BKPSDM for ASN who commit violations of discipline are also guided by Law No. 5 of 2014 concerning ASN and PP No 53/2010 concerning Discipline of Civil Servants. These laws and regulations already have clear rules. The causes of discipline violations committed by Civil Servants are that Civil Servantsdo not understand the rules, the leadership does not act firmly, lack of inherent supervision (WASKAT), and lack of appreciation praise for subordinates.

Penerapan Pajak Kendaraan Bermotor terhadap Kendaraan Bernomor Polisi Luar Wilayah Bali I Gede Ivan Wahyu Pramana; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Interpretasi Hukum Vol. 1 No. 2 (2020): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Seeing the number of vehicles with police numbers outside the area operating in Bali, in the Bali Provincial Regulation No. 4 of 2016 concerning the Implementation of Traffic and Public Transportation it is explained that vehicles from outside the Bali area can only be in Bali for 3 consecutive months if they exceed that time. then must do Transfer of Name Duty. This research is formulated to determine the imposition of motor vehicle tax in Bali Province, and to determine the intensification of motor vehicle tax imposition on police numbered vehicles from outside Bali. This research uses empirical law research type. The results of this study indicate that the collection of Motor Vehicle Tax in Bali Province can be carried out by taxpayers by following the procedures for implementing Motor Vehicle Tax collection as contained in the Regional Regulation of the Province of Bali Number 1 of 2011 concerning Regional Taxes. Regarding vehicles with police numbers outside the Bali Region, they cannot be taxed because there are no regulations governing these vehicles. This has also led the Bali Provincial Government to plan several efforts for vehicles outside the Bali region that have passed the time to reverse name.

Efektivitas Pemberantasan Pungutan Liar dalam Pelayanan Publik di Desa Pangsan Kecamatan Petang Kabupaten Badung I Putu Putra Ariasa; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Interpretasi Hukum Vol. 1 No. 2 (2020): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Illegal levies are a form of crime that is very familiar to the public. Basically, illegal levy and corruption are the same acts where the two acts use power for the purpose of enriching themselves by violating the law. Based on the background of this problem, this research was conducted with the aim of describing the implementation of public services at Pangsan Village office, Petang District and the effectiveness of illegal levies eradication on public services at Pangsan Village office, Petang District. This study employed an empirical legal research method. The results of this study indicated that the implementation of public services at Pangsan Village office, Petang District has met technical indicators in accordance with work procedures. In Pangsan Village, the standard procedures also have the function of forming an orderly, systematic, and accountable work system and workflow. the effectiveness of illegal levies eradication on public services at the Pangsan Village office, Petang District has been very effective through the efforts made to prevent illegal levies in administrative services.

Analisis Penanganan Politik Uang Ditinjau dari Undang-Undang Pilkada I Wayan Febrianto; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Interpretasi Hukum Vol. 1 No. 2 (2020): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Money politics in the regional elections lately has become one of the things that have attracted public attention. Money politics is carried out to get a lot of votes and control the votes in the regional elections. Money politics can have a negative impact on prospective regional election participants. This research was conducted with the aim of describing the regulation of money politics prohibition in the regional elections and the sanctions for regional election candidate participants who commit money politics. This research was conducted using the normative legal method. This research showed that the regulation regarding the prohibition of money politics in regional elections is regulated in Law Number 10 of 2016 concerning the regional elections. In addition, the sanctions for candidates for regional elections who commit money politics are regulated in Law Number 10 of 2016 as amended from Law Number 8 of 2015 concerning the regional elections. Candidates for regional elections who are caught engaging in money politics will be subject to a minimum of 36 months imprisonment and a maximum of 72 months, as well as a minimum fine of IDR 200,000,000 (two hundred million rupiah) and a maximum of IDR. 1,000,000,000 (one billion rupiah).

Kewenangan Pemerintah Provinsi Bali dalam Pengawasan terhadap Pramuwisata yang Tidak Berlisensi Putu Ananda Sari; Ida Ayu Putu Widiati; I Nyoman Sutama
Jurnal Interpretasi Hukum Vol. 1 No. 2 (2020): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Control of unlicensed tour guides is the authority of the Bali provincial government through Civil service police Unit (Satpol PP) as a form of oversight of all regional regulations, especially regional guide regulations. SatPol PP is granted the authority to supervise by the government and cooperate with court police and tourism institutions in the law enforcement system. This study discusses the authority of the Bali Provincial Government in supervising unlicensed tour guides and sanctions against unlicensed tour guides. The method used to achieve these goals is the empirical legal research method, which is to conduct field research through interviews and taking notice of the existing phenomena in society related to the problems being studied. The results of the data analysis show that the government is provided the authority by statutory regulations through Law Number 10 of 009 concerning Tourism and Regional Regulation of the Province of Bali Number 5 of 2016 concerning Tour Guides. Supervision is carried out through preventive and repressive measures and is in the law enforcement system. Sanctions are applied to tour guides who are not licensed by imposing sanctions in the form of fines through court proceedings and tour guides who commit violations will be subject to tourism violations in the form of fines. The implementation is carried out through the secrets of the tour guides when carrying out their duties in each tourism area in Bali. Guiding secrets are executed through the control function in each working area.

Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial Michael Lianwar Antolis; Ida Ayu Putu Widiati; I Putu Gede Seputra
Jurnal Interpretasi Hukum Vol. 2 No. 3 (2021): Jurnal Interpretasi Hukum
Publisher : Warmadewa Press

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

Co-Authors A A Gd Jelantik Wisnu Putra A. A. Sagung Laksmi Dewi A.A Agung Laksmi Dewi A.A Gede Diotama A.A Sagung Laksmi Dewi A.A Sagung Laksmi Dewi A.A. Sagung Laksmi Dewi A.A.Gde Oka Wisnumurti Ade Marcelian Pande Adi Permana Agung Agus Leo Adi Wibawa Alda Vidia Vergionita Anak Agung Gede Cahya Ditya Yuniarsa Anak Agung Istri Agung Anak Agung Triana Putri anastasia Ayu Yuliany Adisti Budayasa, I Made Darma Budi Setiawan Dendy Martono Prabowo Dewa Ketut Swanjaya Tirta Dewi, A.A Agung Laksmi Dinda Aurelia Danian Fransiskus Leric Kleden Garry Gerrson Riwu I Dewa Gede Dwipayana Putra I Gde Pasek Ari Krisnadana I Gede Andik Surya Dana I Gede Gita Ananda Putra I Gede Ivan Wahyu Pramana I Gede Mahendra Juliana Adiputra I Gede Wijaya Kusuma I Gusti Agung Ketut Bagus Wira Adi Putra I Gusti Bagus Suryawan I Gusti Bagus Suryawan, I Gusti Bagus I Gusti Made Jaya Kesuma I Gusti Ngurah Md Rama Andika 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 Ari Nurjaya I Made Bayu Ari Budi Utama I Made Budayasa I Made Dwi Payana I Made Dwi Sanjaya I Made Hadiyanta Purnama Sardi I Made Karnadi 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 Putu Budiartha I Nyoman Sadhu Bramanta I Nyoman Sumardhika I Nyoman Sumardika I Nyoman Sutama I Nyoman Sutama I Putu Baladeva Vidyasagara I Putu Gede Seputra I Putu Krisna llham Wiantama I Putu Putra Ariasa I Putu Raditya I Putu Widya Laksana Pendit I Wayan Artanaya I Wayan Arthana I Wayan Arthanaya I Wayan Arthanaya I Wayan Arthanaya I Wayan Febrianto I Wayan Geng Krisna I Wayan Rideng I Wayan Wesna Astara I Wayan Wesna Astara Ida Ayu Gede Kristina Dewi Ida Bagus Gede Sesana Dharma Indah Permatasari Indah Permatasari Irianto, I Ketut Kadek Dini Destianingsih Kadek Dyah Pramitha Widyarani Kadek Edi Duangga Putra Kadek Mahadewi Kadek Yogie Adi Pramata Karma, Ni Made Sukaryati Ketut Adi Wirawan Ketut Adi Wirawan, Ketut Adi Komang Sutriani Komang Triana Ayunita Luh Made Mahendrawati Luh Putu Suryati Lukman Hakimi Made Agus Satria Wahyudi Mariano Roberto Solsepa Michael Lianwar Antolis Ngakan Gede Bagus Widyagraha Ni Gusti Ketut Sri Astiti Ni Ketut Sri Astiti Ni Komang Ayu Sri Widiari Ni Komang Rosi Triana Ayu Nuratih Ni Luh Sandiani Ni Made Ina Sulastini Ni Made Lady Ruslya Ni Made Puspasutari uj Ni Made Puspasutari Ujian Ni Made Puspasutari Ujianti Ni Made Puspasutari Ujianti Nyoman Satria Bismantara Pande Gede Mantra Artha Wicaksana Pande Putu Gede Parwata Putu Ananda Sari Putu Ayu Irma Wirmayanti Putu Budiartha, I Nyoman Putu Dyah Prastiti Sukma Febriany Putu Sandiawan Putra Wiranata Putu Suryani . Rina Pratiwi Pudja I. A Setiawan, I Putu Yudi Suryani, Luh Putu suryawan, Gusti Bagus Umbu Rendhy Ahadie Ndjurumbaha Wiguna, Putu Gede Satya

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