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All Journal TATOHI: Jurnal Ilmu Hukum PAMALI: Pattimura Magister Law Review
Salmon Eliazer Marthen Nirahua
Fakultas Hukum Universitas Pattimura, Ambon
Law, Crime, Criminology & Criminal Justice

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Tinjauan Yuridis Terhadap Jabatan Menteri Yang Dijabat Oleh Ketua Partai Politik Grelyano Beryl Mahupale; Salmon Eliazer Marthen Nirahua; Sherlock Halmes Lekipiouw
TATOHI: Jurnal Ilmu Hukum Vol 2, No 2 (2022): Volume 2 Nomor 2, April 2022
Publisher : Faculty of Law Pattimura University

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Abstract

Introduction: The President is assisted by ministers of state who are appointed and dismissed by the President. The Minister is prohibited from holding concurrent positions as the head of an organization that is financed from the State Budget and/or Regional Revenue and Expenditure Budget, while political parties also receive assistance from the APBN. The legal issue is whether the head of a political party can be appointed as a minister, and what are the legal consequences if the head of a political party is appointed as a minister.Purposes of the Research: This study aims to examine and find out whether the position can be held by the chairman of a political party, and to examine and find out the legal consequences of a ministerial position held by the chairman of a political party. Methods of the Research: The type of research used is normative juridical, which is a research that primarily examines legal principles and legal rules using a conceptual approach and legislation, in order to answer the legal issues faced.Results of the Research: The results of the study show that 1) Law No. 2 of 2011 concerning Amendments to Law No. 2 of 2008 concerning Political Parties states that one of the financial sources of political parties is in the form of financial assistance from the APBN/APBD, meanwhile Article 23 letter c of Law The Law of the Republic of Indonesia Number 39 of 2008 concerning State Ministries also stipulates that the Minister is prohibited from holding concurrent positions as: the head of an organization financed from the State Budget and/or Regional Revenue and Expenditure Budget. thus, the Chairperson of a Political Party cannot become a minister. 2) The legal consequence is that the chairman of the Golkar political party as one of the ministers in the current cabinet of President Joko Widodo must be dismissed from his position as minister.
Kewargaanegaraan Warga Negara Indonesia Eks Islamic State of Iraq and Syria Risvonda Souhaly; Salmon Eliazer Marthen Nirahua; Vica Jillyan Edsti Saija
TATOHI: Jurnal Ilmu Hukum Vol 1, No 2 (2021): Volume 1 Nomor 2, April 2021
Publisher : Faculty of Law Pattimura University

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Introduction: The presence of the Islamic State of Iraq and Syria influenced the Indonesian people who then left Indonesia to join the Islamic State of Iraq and Syria, then the fall of the Islamic State of Iraq and Syria create problems, including the fate of the Indonesians.Purposes of the Research: Based on this background, author aim to analize whether Indonesian citizens who support the Islamic State of Iraq and Syria could lose Indonesian citizenship.Methods of the Research: Method used is the normative juridical research method with statue approach and conceptual approach.Results of the Research: Based on the author’s research, Indonesian citizenship is regulated in Law Number 12 of 2006 concerning Citizenship and is further regulated in Government Regulation Number 2 of 2007 concerning Procedures for Acquiring, Losing, Cancellation, and Regain Citizenship of the Republic of Indonesia, which in Article 23 letters a to i of Law Number 12 of 2006 and article 31 paragraph (1) letters a to h of Government Regulation Number 2 of 2007 regulates the loss of Indonesian citizenship. Based on article 23 letter i of Law Number 12 of 2006, and article 31 paragraph (1) letter h of Government Regulation Number 2 of 2007, according to the author, Indonesian citizens who support the Islamic State of Iraq and Syria could lose their citizenship
Kewenangan Pembatalan Peraturan Daerah Provinsi Oleh Menteri Dalam Negeri Dalam Hubungan Pusat Dan Daerah Ricardo Marlon Mauwa; Salmon Eliazer Marthen Nirahua; Jemmy Jeffry Pietersz
PAMALI: Pattimura Magister Law Review Vol 2, No 2 (2022): VOLUME 2 NOMOR 2, SEPTEMBER 2022
Publisher : Postgraduate Program in Law, Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/pamali.v2i2.885

Abstract

Introduction: The Ministerial decree of Home Affairs (beleidsregels) in the Authority of Annulment provincial regulations is a form of modification of administrative law in preparing regional regulatory norms and has a hierarchical basis for the formation of provincial regulations.Purposes of the Research:  Reviewing and analyzing the suitability of legal norms instruments against the hierarchical laws and regulations within the authority to annulment provincial regulations by the Minister of Home Affairs, so that the instrument of authority in the context of central and regional relations should be a source of positive law based on the authority of state institutions (authority of the Minister of Home Affairs).Methods of the Research: This research is a case study using a normative juridical method with a case approach that is discussed descriptively, namely examining legal reasons (ratio decidendi) legitimacy and the basis for the authority of the Minister of Home Affairs in annulment Provincial Regulations and reviewing the authority of central relations and regions as indicators of government authority (Cq. Minister of Home Affairs) in the context to harmonize the implementation of public interest (administrative function = bestuurs function).Results of the Research: Modification of administrative law in practice of the authority to annulment provincial regional regulations by the Minister of Home Affairs in connection with central and regional relations in normative legal research on the laws and regulations applied in the Constitutional Court Decision No. Register: 137/PUU-XIII/2015; judicial review Article 251: (2),(3),(4),(8) and the Constitutional Court Decision No. Register: 56/PUU-XIV/2016; judicial review Article 251 : (1),(4),(5),(7), "as long as the phrase the authority to repeal provincial regional regulations by the Minister of Home Affairs is contrary to the 1945 Constitution and has no binding legal force". This creates confusion and dualism from the analogy principle by design : (1). Control of the administrative mechanism/ administrative function based on the normative formulation of Law Number 23 of 2014 the relevance of Permendagri Number 80 of 2015 (as the principal authority of the Minister of Home Affairs) is "a priore" in the practice of HTN is called as the authority of state institutions in an administrative appeal; and (2). Control of the juridical/judicial function mechanism, namely the legal authority to test according to the conception/hierarchy of laws and regulations based on the normative formulation of Law Number 12 of 2011 on the relevance of Presidential Regulation Number 87 of 2014 (which is the authority of the Supreme Court in the toetsingrehct/judicial mechanism review) is having the quality of “a posterore” on the other hand.
Penyalahgunaan Pembayaran Pajak Kendaraan Bermotor Pemerintah Berdasarkan Peraturan Daerah Nomor 6 Tahun 2010 Stefanus Kehi; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita
TATOHI: Jurnal Ilmu Hukum Vol 2, No 9 (2022): Volume 2 Nomor 9, November 2022
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v2i9.1436

Abstract

Introduction: Motor vehicle tax is one type of tax that is increasing, in line with the needs of the state. In Law number 28 of 2009, concerning regional taxes and levies, it is explained that motor vehicle tax is a tax on ownership and control of motorized vehicles. The Maluku Provincial Government in responding to the authority given to manage finances issued Regional Regulation Number 6 of 2010 concerning Motor Vehicle Taxes.Purposes of the Research: This study aims to analyze, as well as review and discuss the misuse of government Motor Vehicle Tax based on regional Regulation No. 6 of 2010. Methods of the Research: The research method that is used with the type of normative research, in this writing is used to approach the problem of legislation and conceptual approach. Furthermore, the legal materials used are primary, secondary and tertiary legal materials. Procedures and collection of legal materials through the study of literature and processing of legal materials analysis, analysis is carried out using a description method using qualitative methods.Results of the Research: The results showed that the government Motor Vehicle Tax that occurs in the scope of Maluku province is the occurrence of abuse. This can be seen clearly in the case under review where one DPRD Office official did not replace the lat of the government vehicle number he bought from the local government. With the mode that by still using black motor vehicle license plates in order to pay less tax than other motor vehicles that have black license plates. Furthermore, it cannot be directly said that the taxpayer's fault, but also from the office in this case the Maluku Provincial Revenue Service which regulates government Motor Vehicle Tax.
Penjatuhan Sanksi Administrasi Bagi Prajurit Tentara Nasional Indonesia Maxyenty Maxyenty; Salmon Eliazer Marthen Nirahua; Renny Heronia Nendissa
TATOHI: Jurnal Ilmu Hukum Vol 2, No 11 (2023): Volume 2 Nomor 11, Januari 2023
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v2i11.1454

Abstract

Introduction: Violations committed by members of the TNI will affect the good name of the unit and the development of personnel in the unit. Purposes of the Research: Legal issues in this study is how the procedure for administering administrative sanctions for TNI soldiers? and How is the legal protection for TNI soldiers who committed a violation in accordance with the substance of the TNI administrative sanction? As for the purpose.Methods of the Research: This research is to find out and analyze the procedures for imposing sanctions administration for TNI soldiers to find out and analyze legal protection for TNI soldiers who commit violations in accordance with the substance of administrative sanctions for the provision of administrative sanctions for TNI soldiers This study uses normative legal research that is description with a statute approach and Conceptual approach (conceptual approach), through the collection of legal materials then analyzed by qualitative analysis.Results of the Research: Through this research it was found that there are procedures in the imposition of sanctions applied to the classification is classified prayer is a class of violations whose administrative sanctions are adjusted with his group, and his position is one of the things that distinguishes administrative sanctions such as administrative sanctions for officers will be different with a non-commissioned officer / enlisted. and legal protection of soldiers who will be dropped administrative sanctions can be realized by the application of sanctions based on the the principle of fair law, as has been stated, namely the principle of educating, the principle of Openness, the principle of balance, the principle of justice, the principle of equality.
Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara Johanes Kristianto Pratama Limbers; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita
TATOHI: Jurnal Ilmu Hukum Vol 3, No 5 (2023): Volume 3 Nomor 5, Juli 2023
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v3i5.1811

Abstract

Introduction: This research discusses the Covid 19 pandemic which has an impact on tax revenue collection so that it affects the state revenue and expenditure budget.Purposes of the Research: To find out and analyze state revenue through Article 21 income tax during the corona virus disease 19 period in accordance with the determination of the state revenue and expenditure budget..Methods of the Research: This study uses a normative juridical research type with a descriptive analysis type of research which in the problem approach uses a law, conceptual and case approach with primary, secondary and tertiary legal materials which are then used qualitative analysis techniques.Results of the Research: The Covid-19 pandemic has actually become a threat to all countries and all aspects, so it is not surprising that Article 21 income tax which is part of taxes in general and sources of state finances is also being threatened. As is known, in order to finance state expenditures, it must be stated in the state revenue and expenditure budget. Both the 2020, 2021 and 2022 state revenue and expenditure budgets continue to divert budgets for sectors impacted by Covid 19, one of which is the Article 21 income tax, which is then given incentives by the government for taxpayers. in accordance with the determination of the state revenue and expenditure budget due to Covid 19.
Kewenangan Pemerintah Daerah Dalam Pemberian Hak Milik Atas Tanah Bagi Transmigran Di Kabupaten Maluku Tengah Nathalia Tanikwele; Salmon Eliazer Marthen Nirahua; Erick Stenly Holle
TATOHI: Jurnal Ilmu Hukum Vol 3, No 6 (2023): Volume 3 Nomor 6, Agustus 2023
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v3i6.1820

Abstract

Introduction: Transmigration is a development program that takes place by providing facilities by the government to transmigrants.Purposes of the Research: The purpose of this study is to analyze and determine the obligations of local governments. And to analyze and know the legal certainty of the Governing law.Methods of the Research: This research is a normative research that refers to the laws and regulations and legal materials related to the substance of the study, then connected with the subject matter in this study. The approach taken in this study is the statutory approach (statute approach) and conceptual approach (conceptual approach).Results of the Research: The results of the study, namely, land with the status of property rights of transmigrants of the settlement unit of Central Maluku regency, Seram Utara Barat district, turned out to be used for oil palm companies, so the right to obtain 1 hectare of land that has not been obtained until now from the transmigrants cannot be owned.
Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak Alvarel David Hutuely; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita
TATOHI: Jurnal Ilmu Hukum Vol 3, No 7 (2023): Volume 3 Nomor 7, September 2023
Publisher : Faculty of Law Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v3i7.1856

Abstract

Introduction: Tax law provisions state that a Tax Assessment Letter is issued if there is an error or non-compliance by the taxpayer.Purposes of the Research: The purpose of this writing is to find out and explain the procedures for paying taxes based on tax assessments.Methods of the Research: This study uses a normative juridical method with the legal materials used in the research are primary, secondary and tertiary and procedures and analysis of legal materials in research through the process of collecting legal materials and then studied, read, reviewed, classified, and analyzed qualitatively.Results of the Research: The procedure for paying taxes is based on SKP in accordance with PMK No. 242/PMK.03/2014 concerning Procedures for Payment and Deposit of Taxes, namely in Article 6, namely that the Tax Assessment Letter must be paid within 1 (one) month from the date of issuance and pay through the service at the counter/teller (over the counter); using other Electronic Systems.
Co-Authors Alvarel David Hutuely Erick Stenly Holle Grelyano Beryl Mahupale Heillen Martha Yosephine Tita Jemmy Jeffry Pietersz Johanes Kristianto Pratama Limbers Maxyenty Maxyenty Nathalia Tanikwele Renny Heronia Nendissa Ricardo Marlon Mauwa Risvonda Souhaly Sherlock Halmes Lekipiouw Stefanus Kehi Vica Jillyan Edsti Saija