Claim Missing Document
Check
Articles

Found 17 Documents
Search

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.
KESADARAN HUKUM KONSUMEN TERHADAP HAK RETUR BARANG PADA TRANSAKSI E-COMMERCE DI KOTA PAREPARE Nurasizah; Asrul Hidayat; wahyu Rasyid
SULTAN ADAM: Jurnal Hukum dan Sosial Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sultan.v4i1.1806

Abstract

Perkembangan e-commerce di Indonesia, khususnya di Kota Parepare, telah memberikan kemudahan dalam transaksi jual beli, namun juga menimbulkan berbagai permasalahan hukum, terutama terkait hak retur barang. Dalam praktiknya, konsumen sering berada pada posisi yang lemah dan mengalami kesulitan dalam menuntut haknya. Oleh karena itu, penelitian ini bertujuan untuk mengetahui tingkat kesadaran hukum konsumen terhadap hak retur barang berdasarkan Undang-Undang Urutan 8 Masa 1999 berkaitan Perlindungan Pengunjung serta dampak-dampak mempengaruhinya. Penulisan ini memanfaatkan metode empiris dan pendekatan yuridis-sosiologis. Data diperoleh melalui penyebaran kuesioner Untuk 30 responden pengguna e-commerce di Bagian Parepare serta wawancara dan pengunjung, pelaku usaha, dan Dinas Perdagangan Bagian Parepare. Data diperoleh kemudian dianalisis secara kualitatif. Hasil penelitian Memperlihatkan bahwa tingkat pemahaman aturan pengunjung berada Untuk tahap appreciative, yaitu pengunjung telah mengetahui dan menghargai adanya aturan hukum, namun belum sepenuhnya menerapkannya bagian tindakan nyata (internalized). Hal ini terlihat dari tingginya aspek pengetahuan dan sikap hukum, tetapi masih rendah Untuk aspek pemahaman dan perilaku hukum. Selain itu, masih ditemukan praktik klausula baku melarang retur barang, berberkaitanan dan ketentuan aturan berlaku. Kesimpulannya, pemahaman aturan pengunjung di Bagian Parepare masih perlu ditingkatkan. Dampak-dampak mempengaruhi meliputi tingkat pendidikan, pengetahuan hukum, akses informasi, budaya masyarakat, praktik pelaku usaha, serta pengalaman pengunjung. Diperlukan upaya sosialisasi, edukasi hukum, dan pengawasan lebih efektif agar memajukan perlindungan pengunjung bagian pembayaran e-commerce.
Penyelesaian Hukum Kredit Macet Tanpa Jaminan Pada Unit Usaha Simpan Pinjam Asniar Asniar; Asrul Hidayat; Wahyu Rasyid; Hartono Hamzah
Locus: Jurnal Konsep Ilmu Hukum Vol 6 No 1 (2026): Maret
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/jkih.v6i1.927

Abstract

Artikel ini menganalisis penyelesaian hukum terhadap kredit macet tanpa jaminan pada unit usaha simpan pinjam Koperasi Pengayoman Lapas Kelas II A Parepare serta mengkaji bentuk perlindungan hukum bagi koperasi dalam menghadapi debitur wanprestasi. Penelitian ini menggunakan metode hukum empiris dengan pendekatan yuridis dan sosiologis. Data diperoleh melalui wawancara, observasi, dan studi dokumen, kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa penyelesaian kredit macet lebih diutamakan melalui upaya non-litigasi, seperti pendekatan persuasif, musyawarah, pemberian keringanan pembayaran, dan restrukturisasi angsuran, sedangkan langkah formal berupa somasi ditempuh apabila debitur tetap ingkar. Kendala utama terletak pada ketiadaan jaminan kebendaan yang melemahkan posisi hukum koperasi. Perlindungan hukum bersumber dari perjanjian kredit dan ketentuan wanprestasi dalam KUHPerdata, namun belum optimal karena bergantung pada itikad baik debitur, sehingga diperlukan penguatan klausul dan pengawasan kredit.
Praktek Akuntabilitas Pengelolaan APBDesa (Studi di Desa Bungi Kecamatan Duampanua Kabupaten Pinrang) Ibrahim Fattah; Asram A.T Jadda; Wahyu Rasyid; Hartono Hamzah; Asrul Hidayat
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.4044

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui 1) pelaksanaan akuntabilitas APBDesa di Desa Bungi, Kecamatan Duampanua, Kabupaten Pinrang Dalam Perspektif Otonomi Desa berdasarklan Undang-Undang No. 6 Tahun 2014 tentang Desa, dan 2) Faktor-faktor yang mempengaruhi pelaksanaan Akuntabilitas Dana Desa di Desa Bungi. Metode penelitian yang digunakan adalah penelitian hukum empiris normatif. Data yang digunakan dalam peneltian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa data pelaksanaan akuntabilitas pengelolaan APBDesa di Desa Bungi, secara umum sudah sesuai dengan ketentuan Undang-Undang Nomor 6 Tahun 2014. Faktor-faktor yang mempengaruhi pelaksanaan akuntabilitas pengelolaan dana desa di Desa Bungi adalah adanya publikasi APBDesa melalui baliho besar dan APBDesa diumumkan di masjid, dan adanya hibah lahan Kepala Desa Bungi untuk pembangunan Sport Center Desa.Kata Kunci: Akuntabilitas, Pengelolaan APBDesa, Otonomi Desa. AbstractThis study aims to determine 1) the implementation of APBDesa accountability in Bungi Village, Duampanua District, Pinrang Regency in the Perspective of Village Autonomy based on Law no. 6 of 2014 concerning Villages, and 2) Factors affecting the implementation of Village Fund Accountability in Bungi Village. The research method used is normative empirical legal research. The data used in this research are primary data and secondary data. The results showed that the data on the implementation of accountability for the management of APBDesa in Bungi Village, in general, were in accordance with the provisions of Law Number 6 of 2014. The factors that influenced the implementation of accountability for the management of village funds in Bungi Village were the publication of APBDesa through large billboards and the announcement of the APBDesa. at the mosque, and a land grant from the Bungi Village Head for the construction of the Village Sport Center.Keywords: Accountability, Village Budget Management, Village Autonomy
Juridical Analysis of Handling Non-Procedural Indonesian Migrant Worker Practices by the P4MI Parepare Sunita Sunita; Wahyu Rasyid; Dodie Baltazar Taher Abejo
Media Keadilan: Jurnal Ilmu Hukum Vol 16, No 1 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmk.v16i1.30010

Abstract

The author raised the title of the thesis "Legal Analysis of Prevention and Handling of Non-Procedural Indonesian Migrant Worker Practices by P4MI of Parepare City". Indonesia is one of the largest countries that sends its citizens to work abroad. However, many of them experience injustice in their rights and experience inappropriate treatment. This study has two problem formulations, namely How is the legal analysis of the handling of non-procedural Indonesian migrant worker practices based on Law No. 18 of 2017 concerning the protection of Indonesian migrant workers, and How are the efforts of the Indonesian Migrant Worker Protection Service Post P4MI to repatriate non-procedural Indonesian migrant workers. The purpose of this study is to find out how the legal analysis of the prevention and handling of non-procedural Indonesian migrant worker practices is based on Law No. 18 of 2017 concerning the protection of Indonesian migrant workers, and to find out how the efforts of the Indonesian Migrant Worker Protection Service Post (P4MI) to repatriate non-procedural Indonesian migrant workers. This study uses a type of empirical normative research. The data collection techniques used are literature studies, field studies and interviews. From the results of this study, it can be concluded that the role of the Ministry of Protection of Indonesian Migrant Workers (P2MI) in seeking protection for Indonesian migrant workers.
Pelaksanaan Penyidikan Penyidik Pegawai Negeri Sipil Dinas Tenaga Kerja Dan Transmigrasi Prov.Sulsel Terhadap Pelanggaran Ketenagakerjaan Udin Palamma; Hartono Hamzah; Wahyu Rasyid; Asrul Hidayat
JURNAL HUKUM SEHASEN Vol 12 No 1 (2026): April
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v12i2.11023

Abstract

This study aims to study and analyze (1) How is the implementation of investigation by investigating civil servant employment for violation of labor laws, (2) whether the constraints experienced by the civil servant investigator in the field of employment against labor violations. The method used is descriptive and includes views of objective empirical research. Research sites in manpower and transmigration sulsel.htm province, police Sulselbar, Reported (Entrepreneur), Rapporteur (Workers). Data used include primary data and secondary data. Techniques of data collection through interviews, questionnaires and distribute both the research literature books, legislation, papers, results of previous studies, documents, and so on. Analysis of the data using qualitative analysis.Based on this study, the investigation result that implementation of labor law violations committed by employment investigators conducted under the provisions of the Criminal Procedure Code which governed most of the violators of labor laws that are subject to sanctions of administrative actions. Perpetrators of violations of labor laws are examined and sentenced by the court, the amount is very little. Constraints are related to the budget allocation is still inadequate, human resources are not sufficient, in terms of both quality and quantity, investigators are still attached to the work areas / activities. have good coordination between police and prosecutors. And the need for centralized with the central government investigators. The solution should be given priority in the budget to support the provision of law enforcement duties by labor investigators. In order to improve the quality, ability and integrity of the investigators, investigators need all called to follow the development of quality education and comprehensive standards. To increase the motivation of labor investigators, need to be given as well as the functional benefits to them. Coordination that is horizontal with the prosecutor agencies should be improved, in order to avoid return of the case file until a few times. Investigators should be centralized so that employment is not easy to be intervened by the leader/ head area.