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All Journal Jurnal Administrative Reform Risalah Hukum
Purwanto
Fakultas Hukum Universitas Mulawarman
Decision Sciences, Operations Research & Management Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Efektifitas Penerapan Alternative Dispute Resolution (Adr) Pada Penyelesaian Sengketa Bisnis Asuransi Di Indonesia Purwanto
Jurnal Risalah Hukum Volume 1, Nomor 1, Juni 2005
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Requirement of protection for risks which possible befall human being and good and chattel which owning of, representing stimulan for growth and eksistence of insurance business. In its growth of insurance business in Indonesia, accompanied also with amount and dispute quality between insurance company with client. Solving of inveterate business dispute through band litigasi, in its growth looked into less be effective since process of solving which have the ladder, start from Pengadilan Negeri to Mahkamah Agung, if among the parties there is disgruntled with previous justice decision. The forces of UU No.30 Tahun 1999 tentang Arbitrase dan Alternatif Penyelesaian Sengketa (Arbitrase and Alternative Dispute Resolution), representing a strategic step in area of regulasi law which is gone through by government in the effort giving alternative to society to finish their business dispute off the court. The implementation of Alternative Dispute Resolution ( ADR), looked into effective enough in order to realizing satisfaction to all party which have dispute, since process and reached agreement represent will;desire with from the parties. Beside that, time efficiency, expense, energy and mind, and also secret more well guaranted the parties. This phenomenon will have an in with belief storey level socialize to insurance company, what in the end affect positive for growth and eksistence of insurance business. Key words : insurance (asuransi) , business (bisnis), disputes (sengketa) , the parties (para pihak), alternative dispute resolution (alternatif penyelesaian sengketa).
Efektivitas Sanksi Pidana Dalam Sistem Perpajakan Di Indonesia: Tinjauan Terhadap UU Nomor 16 Tahun 2000 tentang Perubahan Kedua Atas UU Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan Purwanto
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Tax is a source of national income which plays an important role in supporting the development in Indonesia. As one of the sources of the national income, tax serves two functions, that is budget function and managing function. In budget function context, tax is as a means of to provide as much fund as possible for the government treasury. In order to reach this function, we need to review the existence and effectiveness of crime sanction or imprisonment in the regulation of taxation, especially in article 38 as well as article 39 point (1) alphabetical b and f UU No. 16 Tahun 2000 tentang Perubahan Kedua Atas UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. The crime sanction or the imprisonment is less effective to be applied because: (1) the crime sanction is contra productive towards the tax budget function. If the fine sanction is arranged and applied optimally in this regulation while the imprisonment is minimalized only to taxation crime, this effort will be more be effective to increase the national income from tax sector, and ( 2) the paradigm of the taxation policy is not in line with the policy on better investment made by the government, as well as with the economic development in general. Key Words : fungsi anggaran (budget fuction), pajak (tax), perpajakan (taxation), sanksi pidana (crime sanction)
Pembaruan Definisi Asuransi dalam Sistem Hukum di Indonesia Purwanto
Jurnal Risalah Hukum Volume 2, Nomor 2, Desember 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Orientated on either article 1233 of KUHPerdata, so the definition involves in article 246 of KUHD, article 1 point 1 of UU No. 2 Tahun 1992 tentang Usaha Perasuransian, or some experts’ opinion that state insurance is as an agreement can be only connected or used for insurance in which it’s participatory is voluntary. That definition is too narrow, less relevant with the regulation and social insurance program development so that need to make renewal in order to make it suitable either with social insurance program development’s fact or theory of law in jurisprudence. Thus, the insurance definition renewal is expected can be used as the fundamental in learning either law of insurance’s aspect or the execution of insurance work in Indonesia. Key words: asuransi (insurance), program asuransi sosial (social insurance program), perjanjian (agreement), perikatan (verbintenis).
IMPLEMENTASI PEMUNGUTAN PAJAK ALAT-ALAT BERAT/BESAR PADA DINAS PENDAPATAN DAERAH PROVINSI KALIMANTAN TIMUR DI SAMARINDA Purwanto .; Muhammad Jamal Amin; Badruddin Nasir
Jurnal Administrative Reform Vol 2, No 4 (2014): JURNAL ADMINISTRATIVE REFORM
Publisher : Magister Administrasi Publik FISIP Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.178 KB) | DOI: 10.52239/jar.v2i4.535

Abstract

Penelitian ini bertujuan untuk mengetahui mekanisme proses implementasi kebijakan dan faktor-faktor yang mempengaruhi proses implementasi kebijakan pemungutan pajak  alat berat/besar sesuai PERDA No. 1 Tahun 2011 yang dilakukan oleh Dinas Pendapatan Daerah Provinsi Kalimnatan Timur. Metode analisis data dalam penelitian ini adalah analisis data deskriptif dengan pendekatan kualitatif dengan model Interaktif (interaktif model of analisis) yang dikembangkan oleh Miles & Huberman. Hasil penelitian menunjukkan pelaksanaan pemungutan Pajak Kendaraan Bermotor  dan Bea Balik Nama Kendaraan Bermotor alat berat/besar telah dilaksanakan dengan mengacu pada Perda No. 01 Tahun 2011, berbagai upaya-upaya antara lain; dibentuknya Tim Intensifikasi Alat berat/besar, diadakannya kerjasama dengan Intansi terkait dan Pihak Kepolisian namun pelaksanaanya belum optimal, sehingga realisasi penerimaan pajak alat berat/besar dinilai masih rendah.  Dari wawancara dan temuan dilapangan masih ditemui kendaraan alat-alat berat/besar belum melaksanakan pembayarann pajak. Berdasarkan temuan tersebut, maka faktor penentu keberhasilan proses pemungutan pajak alat berat/besar di Provinsi Kalimantan Timur terdiri; (1) kejelasan standar dan tujuan kebijakan, (2) tersedianya sumber daya yang diperlukan dalam pelaksanaan kebijakan, (3) komunikasi yang lancar, seimbang dan jelas antar organisasi dan pelaksana, (4), (5) kondisi sosial, ekonomi dan politik, dan (6) adanya kesediaan dan komitmen dari pelaksana untuk menyukseskan implementasi kebijakan di lapangan. Sedangkan faktor penghambat antara lain : (a). Kurangnya sosialisasi kepada wajib pajak, (b). Kurangnya koordinasi dengan Instansi terkait, (c). Lemahnya sikap pelaksana, (d). Lemahnya penegakan hukum.
Kepastian Hukum Kepemilikan Tanah dan Bangunan Bagi Pembeli Perumahan Korpri Griya Mutiara Indah di Penajam Paser Utara Ismi Dayana; Purwanto; Aryo Subroto
Jurnal Risalah Hukum Vol 19 No 1 (2023): Volume 19, Nomor 1, Juni 2023
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

One of the forms of transfer of regional property is through a grant with the approval of the regent. However, civil servants as recipients of land grants in 2008 and 2014 have not been able to issue them as Certificates of Ownership. This study aims to identify the inhibiting factors for the issuance of Property Rights Certificates, as well as to analyze legal certainty regarding land and building ownership for buyers and to find out the forms of efforts that can be taken by grantees. This study produces and proposes the following findings: First, the inhibiting factors in the issuance of certificates of property rights at the Korpri Griya Mutiara Indah housing estate in North Penajam Paser are the legal substance factor and the legal factor. second, the legal certainty of land and building ownership for the buyer in the form of Building Use Rights on the land of Management Rights which is still a regional asset and the efforts that can be made by the recipient of the land grant for the Korpri Griya Mutiara Indah Housing in North Penajam Paser can be done first. through the Regional Finance and Assets Agency, which then develops regional property in the form of land with management rights, approval from the DPRD is needed so that civil servants can apply for an upgrade to a Certificate of Ownership to the land office of North Penajam Paser Regency.
Co-Authors Aryo Subroto Badruddin Nasir Ismi Dayana Muhammad Jamal Amin