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All Journal Jurisprudentie Paulus Law Journal
Dharmawati
Universitas Ichsan Gorontalo
Law, Crime, Criminology & Criminal Justice

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PENGELUARAN WAJIB PAJAK DALAM PENINGKATAN PENERIMAAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA Dharmawati
Paulus Law Journal Vol 2 No 2 (2021): Maret 2021
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v2i2.173

Abstract

Taxpayer Compliance in Increasing Tax Revenue at the North Makassar Primary Tax Service Office. The purpose of this study is to determine taxpayer compliance, tax receipts, general provisions and tax procedures that affect taxpayer compliance after the enactment of Law Number 16 Year 2009. This study uses a juridical type of research normative. Primary and secondary data sources and tertiary. This research was analyzed qualitatively by describing descriptively the results of existing data. The results showed that the compliance of taxpayers at the North Makassar Primary Tax Service Office was not yet compliant optimally, although in quantity the tax revenue increased from year to year. The reason is the lack of knowledge and understanding of taxpayers, inadequate tax human resources as well as negative taxpayers regarding tax provisions have not been evenly distributed. While the factors that influence taxpayer compliance are legal substance factors, legal structure factors, legal cultural factors and tax socialization factors.
Ultimum Remedium Approach in Resolving Mining Conflicts Based on Local Wisdom of Gorontalo Community Haritsa; Dharmawati; Sutriani Abubakar
Jurisprudentie: Jurusan Ilmu Hukum Fakultas Syariah dan Hukum Vol 11 No 2 (2024): Volume 11 Nomor 2 Desember 2024
Publisher : Jurusan Ilmu Hukum Fakultas Syariah dan Hukum uin alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jurisprudentie.v11i2.53858

Abstract

This study aims to examine the legal resolution of people's mining conflicts in Gorontalo Province, using the ultimum remedium principle approach guided by the values ​​of Gorontalo local wisdom known as the Dulohupa tradition. The purpose of this study is to analyze the resolution of mining conflicts with the ultimum remedium approach as an effort to resolve mining conflicts that reflect the values ​​of certainty and justice for the community. The method used in this study is socio-juridical research, an approach that studies the reciprocal relationship between law and other social phenomena by obtaining data relevant to the object of research. Based on the results of the study, it shows that there have been 3 major conflicts involving a consortium of mining permit holders and mining community groups during 2023 in Gorontalo Province. The peak of the conflict was the burning of the Pohuwato Regency Regent's Office during the action that ended in riots on Saturday, September 21, 2023, and the determination of 35 representatives of the mining community as perpetrators of the destruction which has now entered the criminal trial stage in court. The conclusion is that the implementation of conflict resolution with this approach has not been running optimally, as indicated by the continued repressive approach in the form of criminal law enforcement against traditional miners. Keywords: Ulltimum Remedium; Mining Conflict; Local Wisdom, Gorontalo.
Co-Authors Haritsa Haritsa Sutriani Abubakar