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TN SYAMSAH

Sekolah Pascasarjana Universitas Djuanda

Author-ID : 4022358

Law, Crime, Criminology & Criminal Justice

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EFEKTIVITAS PAJAK PROGRESIF KENDARAAN RODA DUA PADA SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) DI WILAYAH BOGOR JIFLY ZULFAHMI ADAM; TN SYAMSAH
JURNAL ILMIAH LIVING LAW Vol. 10 No. 1 (2018): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Identification of this research are1) How is the progressive tax’s effectiveness of two-wheeled vehicles in the Bogor Region’s Samsat? 2) What are the obstacles and efforts made by the regional government to overcome the implementation of progressive taxes? 3) What is the solution to implementing a fair progressive tax between the government and taxpayers?. The research method used in this research is the normative juridical approach, namely the law is conceptualized as norms, rules, principles or dogmas/jurisprudence. The result of this research are: 1) implementation of progressive tax of two-wheeled vehicle at Samsat City Bogor and Bogor Regency not yet optimal; 2) Inhibiting factors that occur in the implementation of progressive tax on motorcycle taxpayers include: Inhibiting factors for officers in the field, facilities and infrastructure factors, community factors as taxpayers; 3) Solutions are given to overcome the inhibiting factors, namely: Adding facilities and infrastructure in the form of samsat corner in the mall, samsat to pick up the ball with samsat around, Samsat City Office Bogor and Bogor regency also facilitate taxpayers who do report on the sale of vehicles motor that has been sold for the taxpayer is not subject to progressive tax.

MODEL PENCEGAHAN PRAKTIK KARTEL IMPOR DAGING SAPI DIKAITKAN DENGAN DAYA BELI MASYARAKAT IDANG RIYADI; TN SYAMSAH
JURNAL ILMIAH LIVING LAW Vol. 10 No. 1 (2018): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

The ability of consumer purchasing power of beef after cartel practice is the effect of the increase of beef price to consumer behavior varies, among others there are buy in fixed amount before and after price increase, there is a decrease the quantity of purchase and some are switching to consume chicken meat. Legal protection is preventively applied to provide legal protection and legal certainty for consumers so that with the prevention of the government in making policy or drafting legislation more carefully so that the interests of consumers or the wider community is not neglected. The purpose of this study is to discuss how to regulate beef imports in Indonesia, the implementation of beef imports categorized as cartels, as well as legal protection for consumers of beef as a result of the practice of imported cartels. The research method used in this research is the normative juridical approach, namely the law is conceptualized as norms, rules, principles or dogmas / jurisprudence. The results of this research are: 1) The regulation on beef import trade in Indonesia has undergone many changes following the market condition, 2) The form of violation of beef import trade in Indonesia occurring in Jabodetabek area is a cartel practice violating Article 11 of Law no. 5 Year 1999, 3) Business activities are not always done honestly by business actors. The act of business actor is not infrequently to the consumer, it is necessary to protect the consumer's rights.

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Journal : JURNAL ILMIAH LIVING LAW