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PENGARUH KEADILAN PAJAK, KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR SELATAN Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak

Peran Badan Pengawas Obat dan Makanan Terhadap Peredaran Obat Tradisional di Kabupaten Merauke Zegovia Parera; Salvadoris Pieter; Heri Hendri Fernando Mote
Jurnal Restorative Justice Vol 5 No 2 (2021): Jurnal Restorative Justice
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v5i2.3959

The existence of traditional medicine has often been consumed and used by the people of Indonesia. Likewise, Ants Nest (Myrmecodia) is an endemic plant found in Papua, Indonesia. This plant is usually attached to the branches or stems of other larger plants, the stems are swollen and there are many small spaces or cavities inhabited by ants. The benefits of ant nests in Papua have long been used as traditional medicine in the interior of Papua, one of which is in Merauke Regency. Likewise with the Manis Mud, which is called the mud from Merauke, which is known to the public as a natural medicine inherited from the Marind Tribe. This mud in the local language is called ndave. The role of the Food and Drug Supervisory Agency (BPOM) in carrying out its duties, functions and authorities is solely to protect the rights of every consumer. The supervision carried out by BPOM is Pre Market (preliminary supervision carried out before a product is circulated in the community) and Post Market supervision (supervision carried out after the product is circulated in the community). The purpose of this study is to determine the role of the Food and Drug Supervisory Agency in dealing with the circulation of traditional medicines that do not yet have distribution and production permits. The type of research used is Empirical Law research, in addition to studying the law theoretically or normatively, it will also examine the law in its implementation. The results of the study show various laws and regulations, government regulations and regional regulations. It is appropriate that the drug and food supervisory agency in providing supervision over the circulation of traditional medicines that do not yet have distribution permits and production permits must be tightened and carry out routine checks in every district or city.

Peran Badan Pengawas Obat dan Makanan Terhadap Peredaran Obat Tradisional di Kabupaten Merauke Zegovia Parera; Salvadoris Pieter; Heri Hendri Fernando Mote
Jurnal Restorative Justice Vol 5 No 2 (2021): Jurnal Restorative Justice
Publisher : Musamus University

The existence of traditional medicine has often been consumed and used by the people of Indonesia. Likewise, Ants Nest (Myrmecodia) is an endemic plant found in Papua, Indonesia. This plant is usually attached to the branches or stems of other larger plants, the stems are swollen and there are many small spaces or cavities inhabited by ants. The benefits of ant nests in Papua have long been used as traditional medicine in the interior of Papua, one of which is in Merauke Regency. Likewise with the Manis Mud, which is called the mud from Merauke, which is known to the public as a natural medicine inherited from the Marind Tribe. This mud in the local language is called ndave. The role of the Food and Drug Supervisory Agency (BPOM) in carrying out its duties, functions and authorities is solely to protect the rights of every consumer. The supervision carried out by BPOM is Pre Market (preliminary supervision carried out before a product is circulated in the community) and Post Market supervision (supervision carried out after the product is circulated in the community). The purpose of this study is to determine the role of the Food and Drug Supervisory Agency in dealing with the circulation of traditional medicines that do not yet have distribution and production permits. The type of research used is Empirical Law research, in addition to studying the law theoretically or normatively, it will also examine the law in its implementation. The results of the study show various laws and regulations, government regulations and regional regulations. It is appropriate that the drug and food supervisory agency in providing supervision over the circulation of traditional medicines that do not yet have distribution permits and production permits must be tightened and carry out routine checks in every district or city.

SANKSI HUKUM MENDIRIKAN BANGUNAN TANPA IZIN DIATAS TANAH HAK MILIK ORANG LAIN Herry Hendri Fernando Mote; Salvadoris Pieter
Jurnal Restorative Justice Vol 6 No 2 (2022): Jurnal Restorative Justice
Publisher : Musamus University

Abstract Fulfilling the need for land is a basic right for every human being, which is passed down from generation to generation. Besides land having economic value it also has a social function, therefore it is certain that every person or community group will defend the land they own in various ways if someone threatens or disturbs their land ownership. The importance of land is so that the Government makes regulations that can be used in resolving land conflicts experienced by the community, to give a deterrent effect to violators. This research is a normative research using a statutory approach, historical approach, and conceptual approach. From these problems it can be concluded that there are various rules that can be used in imposing sanctions on violators who use land without permission from the rightful party. As for the causes of violations of land use without permission, those who are entitled to land are motivated by the necessity of life, so that they are compelled to commit acts that violate the law. Keywords: Legal Sanctions, Property Rights, Land.

Legalitas Hak Cipta Atas Konten Eksploitasi Anak Dalam Media Sosial Tiktok Robby Robbson Lalaar; Yosman Leonard Silubun; Herry Hendri Fernando Mote; Raymond Paradeys Fenetiruma
Jurnal Restorative Justice Vol 7 No 1 (2023): Jurnal Restorative Justice
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v7i1.5262

Perkembangan media sosial sangat pesat karena setiap orang ingin memiliki media mereka sendiri. TikTok sebagai salah satu aplikasi hiburan yang saat ini sangat populer di kalangan remaja Indonesia berusia 13 hingga 21 tahun. TikTok juga memberikan dampak positif bagi remaja yang mungkin belum banyak diketahui orang. Atas dasar keuntungan ekonomi maka pengguna Tiktok memproduksi video yang menggunakan anak-anak terlebih khusus anak-anak disabilitas sebagai pemeran dengan tujuan mendapat apresiasi dari penonton berupa komentar dan like pada video tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana legalitas hak cipta atas konten eksploitasi anak dalam media Tiktok. Metode penelitian yang digunakan oleh penulis ialah penelitian hukum normativ atau biasa disebut normative law research. Penelitian hukum normativ merupakan bentuk penelitian hukum yang menggunakan studi kasus normativ berupa pencarian atas bentuk perilaku hukum seperti kajian undang-undang. Hasil penelitian yang dilakukan penulis bahwa Legalitas hak cipta harus memenuhi beberapa kondisi yang telah diatur dalam Undang-undang Nomor 28 Tahun 2014 tentang hak cipta, yakni otomatis berdasarkan prinsip deklaratif, ciptaan diwujudkan dalam bentuk nyata dan tidak bertentangan dengan peraturan perundang-undangan. Atas video eksploitasi anak yang diunggah pada aplikasi Tiktok, secara mutatis mutandis bertentangan dengan Undang-undang Nomor 35 Tahun 2014 tentang perubahan atas Undang-undang Nomor 23 Tahun 2002 tentang perlindungan anak. Dalam Undang-undang tersebut melarang bentuk eksploitasi kepada anak baik berupa eksploitasi ekonomi, sosial dan seksual, atas tindakan tersebut, seseorang akan mendapat sanksi pidana. Dengan demikian maka video eksploitasi anak pada media Tiktok tidak akan mendapatkan hak cipta, karena tidak memenuhi kondisi tidak bertentangan dengan peraturan perundang-undangan.

Pengaruh Keadilan Pajak, Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Makassar Selatan Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): April: Musamus Accounting Journal
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v3i2.4089

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak

Pembatasan Nilai Perkara Yang Dapat Diajukan Banding Dan Kasasi Untuk Mewujudkan Asas Peradilan Cepat Sederhana Biaya Ringan Ngilawane, Cavin George; Mote, Herry Hendri Fernando; Fenetiruma, Raymond Paradeys
Jurnal Restorative Justice Vol. 7 No. 2 (2023): Jurnal Restorative Justice
Publisher : Universitas Musamus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v7i2.5737

Courts as a means that are widely used by citizens in resolving problems are of course expected to become institutions that can satisfy the desires and desires of citizens seeking justice. However, in practice in court, things are often found that are obstacles in the judicial system that are not effective and efficient, the resolution of cases takes years, the process is long, the law can be submitted for a long time starting from appeal, cassation and judicial review, after it has permanent legal force, The execution was again violated by verzet law. Apart from the long process and expensive costs, resolving disputes through litigation also causes an accumulation of cases in court. The adage that states that justice is fast, simple and low cost is felt to be ineffective for justice seekers in Indonesia. The aim of this research is to determine the role of the Supreme Court institution in realizing the principles of fast, simple and low-cost justice. Normative legal research was chosen as the type of research in this writing with secondary data consisting of primary and secondary legal materials being the scope of the type of data studied. The data collection tool used was a literature study and a legal political approach was used to analyze the data. Data analysis uses a deductive method which is then described qualitatively descriptively in the conclusion. The results of this research conclude that in order to reduce the buildup of civil cases at the Supreme Court, especially those with a certain (small) case value in order to realize the principle of fast, simple, low-cost justice, restrictions on legal remedies have been implemented in the form of laws, statutes, PERMA and SEMA, and the Supreme Court has made blueprint for limiting the value of cases that can be taken as cassation.

Peran Pembimbing Kemasyarakatan Bapas Dalam Penanganan Perkaran Anak Pieter, Salvadoris; Mote, Herry Hendri Fernando; Fenetiruma, Raymond Paradays
Jurnal Restorative Justice Vol. 8 No. 1 (2024): Jurnal Restorative Justice
Publisher : Universitas Musamus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v8i1.6038

This study aims to determine the role of Social Counselors and find out the obstacles faced. This research is empirical legal research. The results of the research show that the duties of the Community Counselor are conducting community research, mentoring, mentoring, and supervising children in every criminal justice examination process, namely the pre-adjudication stage, namely investigation, the adjudication stage, namely assistance in post adjudication trials, namely supervision and guidance for children who conflict with the law. Obstacles faced by Community Counselors are a) The rule of law does not yet have strict sanctions if there are violations committed by law enforcers, b) facilities and infrastructure that are still inadequate, c) the work area is very wide) d) coordination between law enforcers who other with Correctional Centers that are still not running well, e) limited budget allocations.

ANALISIS HUKUM PERJANJIAN TERHADAP PRAKTIK PINJAM MEMINJAM DI PASAR WAMANGGU MERAUKE Lena, Fredik; Bone, Philipus; Zesa Azis, Dr. Yuldiana; Hendri Fernando Mote, Herry
Animha Law Journal Vol 2 No 1 (2025): Animha Law Journal
Publisher : Astha Grafika

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An agreement is an agreement, either written or verbal, made by two or more parties who agree to comply with the terms stated in the agreement. One of the economic phenomena that often occurs in the context of traditional markets is the practice of borrowing and lending between business actors, which is carried out to meet capital needs, both in the short and long term. This practice is commonly found in Wamanggu Market, Merauke, which is the main market and center of economic activity for the local community. This study aims to analyze the suitability of borrowing and lending practices in Wamanggu Market with the provisions of the law of agreements as stated in the BW, especially those related to borrowing and lending agreements, as well as the validity and form of the agreement. This type of research is empirical juridical, namely research with legal research on applicable laws and regulations and the actual reality in society. The results of the study show that most of the lending and borrowing practices in Wamanggu Market are carried out verbally without being stated in written form. This has implications for minimal legal certainty and increased risk of default. Even in some cases, practices were found that have the potential to violate the law, namely unlawful acts that cause losses to other parties. For example, setting high interest rates without a transparent and fair agreement and imposing hidden fines that were not agreed upon in advance. Therefore, this study recommends the importance of legal education for business actors in the market, strengthening regulations on informal lending and borrowing practices and encouraging them to make agreements in written form. This is intended to create a lending and borrowing system that is fairer, more transparent, and provides adequate legal protection for all parties involved.

LEGAL COUNSELLING DAN PENGENALAN COPYRIGHTS STRIKE PADA APLIKASI VIDEO SHARING-YOUTUBE DI SMA NEGERI 3 MERAUKE Mote, Herry Hendri Fernando; Silubun, Yosman Leonard; Renmaur, Ayub Notje; Silubun, Wilson Rollands
Sagu: Jurnal Pengabdian Masyarakat Vol 1 No 2 (2024): SAGU - JURNAL PENGABDIAN MASYARAKAT
Publisher : Astha Grafika

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ABSTRAK Perlindungan hukum terhadap hak cipta merupakan legitimasi hak eksklusif pencipta atas suatu ciptaan yang dijamin oleh hukum positif di Indonesia. Interpertasi hak eksklusif tersebut adalah adanya manfaat ekonomi atas penggunaan ciptaan oleh pihak lain serta rekognisi atas ciptaan tersebut. Pelanggaran Hak Cipta/copyrights strike atas hak eksklusif seringkali terjadi pada aplikasi video sharing-Youtube. Para pelajar sebagai salah satu pengguna terbesar dari aplikasi video sharing-Youtube belum sepenuhnya memahami adanya perlindungan hukum hak eksklusif dari ciptaan yang ditampilkan di media tersebut. Seringkali Para pelajar melakukan pelanggaran hak cipta/copyrights strike dengan meduplikasi, mengcover, dan mengunggah kembali (reupload) kreasi-kreasi yang ditampilkan pada Youtube tanpa adanya license permit dari pemilik konten sehingga dapat berujung pada sanksi pidana. Luaran dari kegiatan pengabdian ini adalah (1). Jurnal, (2) Buku Saku Pengenalan Hak Cipta serta Copyrights Strike serta dampaknya, dan (3) Serifikat Hak Cipta. Metodologi yang digunakan pada program sosialisasi ini dilaksanakan melalui kegiatan Legal Counselling dan workshop. Termasuk didalamnya pengembangan materi dari Narasumber, studi kasus, Diskusi serta curah pendapat. Kegiatan sosialisasi ini dilakukan dua tahap,yakni Tahap pertama Seminar dan Tahap kedua workshop. Dari kegiatan pengabdian ini diharapkan dapat meningkatkan kesadaran tentang dampak negatif Copyrights Strike pada aplikasi video sharing-Youtube. Kata Kunci : Legal Counselling, Copyrights Strike, Youtube

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