Article Per Year (5 Year)
p-Index From 2020 - 2025
1.756
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Pengabdian (JDP) Madani Legal Review Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Semarang Law Review Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia At-Tanwir Law Review Journal of Law Justice
Wahyu Rasyid
Universitas Muhammadiyah Parepare
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
PENEGAKAN HUKUM OLEH DIREKTORAT JENDERAL BEA DAN CUKAI TERHADAP KASUS PEREDARAN ROKOK ILEGAL DI KPPBC PAREPARE Rizkika Astha Shifa; Asram A.T Jadda; Wahyu Rasyid
Semarang Law Review (SLR) Vol. 6 No. 1 (2025): April
Publisher : Fakultas Hukum, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slr.v6i1.11900

Abstract

The circulation of ilegal cigarettes in the working are of the Parepare Customs and Excise Supervision and Service Office KPPBC) is a problem that has an impact on state revenue and healthy business competition. Illegal cigarettes, both those without excise and those using counterfeit excise tapes, harm the state in terms of tax revenue and have the potential to endanger public health. This study aims to analyze law conferment efforts carried out by customs in tackling the circulation of illegal cigarettes in Parepare, including supervision strategies, prosecution and obstacles faced in policy implementation. The method used is a qualitative approach with data analysis from official customs reports, interviews with relevant parties and documentation. The results showed that Parepare Customs has taken various preventive and repressive measures suchs as market operations, land and sea patrol and cooperation with other agencies to suppress the circulation of illegal cigarettes. Howover, there are still several challanges such as limited resources and increasingly complex illegal distribution networks. Therefore, further synergy between the government, law enforcement officials and the community is needed in combating the circulation of illegal cigarettes in order to create a fair trading environment and increase state revenue from the excise sector.   Abstrak Peredaran rokok ilegal di wilayah kerja Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean C Parepare menjadi permasalahan yang berdampak pada penerimaan negara serta persaingan usaha yang sehat. Rokok ilegal, baik yang tidak bercukai maupun menggunakn pita cukai palsu, merugikan negara dari sisi penerimaan pajak serta berpotensi membahayakan kesehatan masyarakat. Penelitian ini bertujuan untuk menganalisis upaya penegakan hukum yang dilakukan oleh Bea Cukai dalam menanggulangi peredaran rokok ilegal di wilayah kerja KPPBC Parepare, termasuk strategi pengawasan, penindakan serta kendala yang dihadapi dalam implementasi kebijakan. Metode yang digunakan adalah pendekatan kualitatif dengan analisis data dari laporan resmi Bea Cukai, wawancara dengan pihak terkait serta dokumentasi. Hasil penelitian menunjukan bahwa Bea Cukai Parepare telah melakukan berbagai langkah preventif dan represif seperti operasi pasar, patroli darat dan laut serta kerja sama dengan instansi lain untuk menekan peredaran rokok ilegal. Namun, masih terdapat beberapa tantangan seperti keterbatasan sumber daya dan jaringan distribusi ilegal yang semakin kompleks. Oleh karena itu, diperlukan sinergi lebih lanjut antara pemerintah, aparat penegak hukum dan masyarakat dalam memberantas rokok ilegal guna menciptakan lingkungan perdagangan yang adil dan meningkatkan penerimaan negara dari sketor cukai.
Effectiveness of Pinrang Regency Regional Regulation on Entertainment Tax in an Effort to Increase Regional Original Revenue Sri Handayani; Asram A.T. Jadda; Wahyu Rasyid; Asrul Hidayat
Journal of Law Justice (JLJ) Vol 3 No 1 (2025): Journal of Law Justice
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/jlj.v3i1.4246

Abstract

This research aims to determine and analyze the implementation of Pinrang Regency Regional Regulation Number 9 of 2018 which amends Regional Regulation Number 3 of 2011 concerning Entertainment Tax, with a focus on efforts to increase local original income. Apart from that, this research also aims to understand the factors that influence the effectiveness of implementing these Regional Regulations. This study applies a normative-empirical research approach. This study applies data analysis through a qualitative descriptive approach, which aims to describe or photograph an issue related to existing patterns and challenges. Then, the researcher presents information that has been collected from literature research and interviews, which can be used as a reference in solving problems. The findings from this research indicate that the implementation of Pinrang Regency Regional Regulation Number 9 of 2018 regarding Entertainment Tax in order to increase Regional Original Income (PAD) is still not optimal. Several factors that influence the effectiveness of implementing these regulations consist of internal, external, regulatory and legal culture factors. Internal factors include limited human resource capabilities and infrastructure, such as a lack of training for officers and a lack of technology that supports the tax system. External factors include low awareness and involvement of business actors in the entertainment sector, the economic situation at the local level, and geographical constraints that complicate the monitoring process.
Co-Authors Abejo, Dodie Baltazar Taher Asram A.T. Jadda Asrul Hidayat Asrul Hidayat Bahruddin, Bahruddin Feby Sri Sukmayana .S Hartono Hamzah Ibrahim Fattah Iradhatullah Rahim Irninthya Nanda Pratami Irwan Juhaera Juhaera Jumriani, Jumriani Muhammad Arifin Muhammad Taufiq Rais Nurhamida D Nurjannah Nurjannah Puspita Dewi Retni Retni Rizkika Astha Shifa Ruslan Ruslan Shahnas Savitri Putri Ahmadi Sri Handayani Suhardiawan Suhardiawan Sukmawati, Sukmawati Sunita, Sunita Suriani Suriani