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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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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 Agnes Sawelet Alvarel David Hutuely Andress Deny Bakarbessy Eka Sariati Erick Stenly Holle Grelyano Beryl Mahupale Heillen Martha Yosephine Tita Jemmy Jeffry Pietersz Johanes Kristianto Pratama Limbers Maxyenty Maxyenty Nathalia Tanikwele Puan Yulistiana Kohilay Renny Heronia Nendissa Ricardo Marlon Mauwa Risvonda Souhaly Sherlock Halmes Lekipiouw Stefanus Kehi Vica Jillyan Edsti Saija Victor Juzuf Sedubun Yopi Loupatty