Claim Missing Document
Check
Articles

Found 7 Documents
Search

Badan Pengawas Daerah (Inspektorat Daerah) dalam Melaksanakan Pengawasan Pengelolaan Pajak Daerah di Kabupaten Gorontalo Marten Bunga
Jurnal Al Himayah Vol. 1 No. 1 (2017): Al Himayah
Publisher : Jurnal Al Himayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.542 KB)

Abstract

Sumber pendapatan daerah adalah pajak daerah. Menurut Undang – Undang No. 34 tahun 2000 tentang Pajak Daerah dan Retribusi Daerah menyebutkan, Pajak Daerah adalah iuran wajib pajak yang dilakukan oleh pribadi / badan kepada daerah tanpa imbalan langsung yang seimbang yang dapat dipaksakan berdasarkan peraturan perundang–undangan yang berlaku, yang digunakan untuk membiayai penyelenggaraan pemerintah daerah dan pembangunan daerah. Salah satu instansi daerah yang mengelola pajak daerah adalah Dinas Pendapatan Daerah yang disingkat dengan Dispenda adalah unsur pelaksana Pemerintah Daerah di bidang pendapatan daerah. Fungsi pengawasan merupakan tugas dan tanggung jawab seorang kepala pemerintahan, seperti di lingkup pemerintah provinsi merupakan tugas dan tanggung jawab gubernur sedangkan di pemerintah kabupaten dan kota merupakan tugas dan tanggung jawab bupati dan walikota. Namun karena katerbatasan kemampuan seseorang, mengikuti prinsip-prinsip organisasi, maka tugas dan tanggung jawab pimpinan tersebut diserahkan kepada pembantunya.
Analisis Penggunaan Hipnosis Forensik Sebagai Metode Komplementer Pembuktian Tindak Pidana Pada Pemeriksaan Saksi Dalam Proses Penyidikan Mohamad Aldi Djafar; Robby W. Amu; Marten Bunga
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 2 (2024): Juni : Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v2i2.1195

Abstract

To find out and analyze the use of forensic hypnosis as a method of examining witnesses in proving criminal acts in other countries. To find out and analyze the use of forensic hypnosis as a method of examining witnesses in the perspective of proof of criminal acts at the investigative level in IndonesiaThe type of research used is normative juridical. The focus of the normative approach is to find, analyze and then formulate norms for the use of hypnosis. While the focus of the juridical approach is to explain the use of forensic hypnosis in several countries by referring to legal concepts or expert opinions, legal principles or principles and legal sources that apply universally.Whereas forensic hypnosis has been used as a method of examining witnesses in the investigative process in the United States, Canada and Hong Kong where information from the results of forensic hypnosis is used by investigators to search for, collect evidence and strengthen evidence. Meanwhile, de jure court decisions in each country that recognize the use of forensic hypnosis is a source of jurisprudence and legal legitimacy for applying forensic hypnosis as a method of examining witnesses in proving criminal offenses at the investigative level in Indonesia. Whereas the use of forensic hypnosis as a method of examining witnesses in the perspective of proving a crime at the level of investigation in Indonesia is no different from the method of examining witnesses in the investigation process in general. As a complementary method, it consists of 4 (four) stages namely pre-induction, induction, suggestion and termination where implicitly the use of forensic hypnosis as a method of examining witnesses in the investigation process is a manifestation of the investigator's enthusiasm in carrying out other actions according to law.In order to further strengthen and optimize the existence of the use of forensic hypnosis as a method of examining witnesses in the investigative process in Indonesia, it is hoped that the legislature will provide confirmation on the use of forensic hypnosis which must be contained in statutory regulations or in standard procedures.
Harmonisasi Regulasi Pemilu dalam Konteks Pemilu Serentak 2024 Moh Arief Erawan; Marten Bunga
Politika Progresif : Jurnal Hukum, Politik dan Humaniora Vol. 2 No. 1 (2025): Maret: Politika Progresif : Jurnal Hukum, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/progres.v2i1.1243

Abstract

The 2024 simultaneous elections in Indonesia are a major challenge in harmonizing regulations covering legislative and executive elections. The background of this research is the existence of overlapping regulations, norm gaps, and technical obstacles in implementation, which have the potential to affect the quality of democracy. This study aims to analyze the effectiveness of harmonization of electoral regulations, identify obstacles in implementation, and provide recommendations for improvement. The type of research used is normative juridical with statutory and conceptual approaches. The results show that regulatory harmonization can be achieved through synchronization between Law No. 7/2017 and implementing regulations, optimizing the role of EMBs, and applying digital technology for transparency and efficiency. The conclusion of this study is that regulatory harmonization is not only important to ensure fairness and equality in the electoral process, but also to increase public confidence in the integrity of elections in Indonesia. The findings are expected to serve as a reference for policymakers in facing the challenges of the 2024 simultaneous elections.  
Peranan Polisi dalam Penanggulangan Tindak Pidana Pelanggaran Lalu – Lintas Diwilayah Hukum Polres Gorontalo Muhamad Zulkifli Lamatenggo; Marten Bunga; Robby Waluyo Amu
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 2 No. 2 (2025): Juni : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v2i2.1711

Abstract

This research is empirical in nature, involving direct field observations through interviews with authorized police officers of Bone Bolango who are responsible for handling traffic violations. The findings indicate that the role of the police is crucial in fostering traffic order through comprehensive and adaptive approaches. The strategies required by law enforcement to combat traffic violations emphasize the importance of holistic and contextual methods. Effective strategies must integrate strict law enforcement with public legal education and awareness-building, along with the use of modern technologies such as electronic traffic law enforcement (e-TLE) to enhance monitoring and transparency. The proposed recommendations highlight the need to improve the capacity of police personnel in both quantity and quality through continuous training focused on enforcement techniques and humanistic approaches. A more comprehensive approach is necessary, integrating enforcement, education, and community guidance simultaneously. These strategies must be supported by enhanced infrastructure and technology, such as the development of the e-TLE system and the installation of CCTV at high-risk violation points to improve monitoring effectiveness.
Upaya Penegakan Hukum dalam Pemberantasan dan Penanggulangan Tindak Pidana Narkoba oleh Kepolisian Polres Kota Gorontalo Sofyan Hardiyanto Abubakar; Ibrahim Ahmad; Marten Bunga
Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Vol. 2 No. 3 (2025): Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aliansi.v2i3.914

Abstract

Drug cases in Indonesia are at a very worrying level. The phenomenon of abuse of narcotics, psychotropic drugs, and illegal drugs (narcotics), should be a concern for the government and all levels of society in general. The rampant behavioral deviations of the younger generation, namely the occurrence of narcotics crimes, one of which is the abuse of narcotics and illegal drugs, are currently increasing. Teenagers are very potential targets for the circulation of narcotics and dangerous drugs, so there must be real efforts to prevent and eradicate them. The problem approach method used in this writing is the normative legal method. Primary data collection techniques are obtained by conducting searches, inventories and reviewing regulations using literature studies including laws and regulations, books and articles in journals and scientific works. The police in eradicating drug crimes have the authority in accordance with the mandate of Law Number 35 of 2009 concerning Narcotics and Law Number 2 of 2002 concerning the Police. The main authority includes investigation of Pre-emptive, Preventive, Repressive action.
Kewenangan Penggunaan Kekuatan oleh Korps Brimob Polri dalam Penanganan Rusuh Massa Berdasarkan Prinsip Hukum Pidana Muhammad S.Gani; Roy Marthen Moonti; Marten Bunga; Muslim A. Kasim
Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia Vol. 2 No. 2 (2025): Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/amandemen.v2i2.894

Abstract

This research aims to analyse the authority of the Police Mobile Brigade Corps (Brimob) in handling mass riots and examine the implementation of criminal law in evaluating the actions taken during the operation. This research departs from the importance of ensuring that every action of law enforcement officials, especially Brimob, remains within the corridors of Indonesian positive law and is oriented towards the principles of human rights. The results show that the Brimob Corps has the legal authority under Law No. 2 of 2002 on the National Police of the Republic of Indonesia to deal with high-level situations, including mass riots. In carrying out its duties, Brimob is authorised to use coercive measures, but must still pay attention to the principles of necessity, proportionality, legality, and accountability. The implementation of criminal law is an important instrument in evaluating Brimob's actions, by assessing whether the use of force meets the elements of legal justification such as forced defence or official orders, in accordance with the Criminal Code and human rights principles. It is suggested that there is a need to improve legal training for Brimob members on the limits of the use of force and the implementation of criminal law principles in emergency situations. In addition, it is necessary to strengthen internal and external evaluation mechanisms, including cooperation with independent institutions such as Komnas HAM, to maintain transparency and accountability. Thus, the rule of law and the protection of human rights can be better upheld in every operation to handle mass riots by Brimob officers.
Penegakan Hukum Pidana terhadap Korporasi dalam Tindak Pidana Korupsi Sachruddin Sachruddin; Yusrianto Kadir; Marten Bunga
Jurnal Hukum, Administrasi Publik dan Negara Vol. 2 No. 3 (2025): May : Jurnal Hukum, Administrasi Publik dan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hukum.v2i3.262

Abstract

Eradication of corruption in Indonesia has been made maximum efforts, but the reality shows that the number of corruption cases continues to increase. This situation is caused by the obstacles encountered in efforts to prevent and eradicate corruption. In its development, corruption in Indonesia is no longer a monopoly of bureaucrats but has also involved actors in the private sector. For example, corruption can be committed by corporations, either directly or through the actions of people acting on behalf of or for the interests of the corporation. The method used is the normative juridical method, a legal research method that relies on the study of primary legal materials, such as laws, legal theories, and legal concepts. This method is analytical and examines the legal norms applicable in laws and regulations. Enforcement of criminal law against corporations in corruption cases is an important aspect in efforts to eradicate corruption in Indonesia. Corporations are responsible for actions taken in their interests. Sanctions imposed on corporations, either in the form of fines or administrative sanctions, are expected to provide a deterrent effect and prevent the recurrence of corruption. Criminal law enforcement against corporations in corruption cases faces various complex and diverse obstacles. These obstacles include the complexity of the corporate organizational structure, difficulty in providing evidence, transfer of responsibility, lack of clear regulations, minimal sanctions imposed.