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All Journal TATOHI: Jurnal Ilmu Hukum
Heillen Martha Yosephine Tita
Fakultas Hukum Universitas Pattimura, Ambon
Law, Crime, Criminology & Criminal Justice

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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.
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.
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 Johanes Kristianto Pratama Limbers Salmon Eliazer Marthen Nirahua Stefanus Kehi