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All Journal Jurnal Komunitas Yustisia Jurnal Pacta Sunt Servanda
Sella Marsellena Mercury
Universitas Pendidikan Ganesha
Law, Crime, Criminology & Criminal Justice

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Analisis Peraturan Daerah Kabupaten Buleleng Nomor 3 Tahun 2018 Tentang Perubahan Atas Peraturan Daerah Kabupaten Buleleng Nomor 10 Tahun 2011 Tentang Pajak Hiburan Sella Marsellena Mercury
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.038 KB) | DOI: 10.23887/jpss.v2i2.470

Abstract

Indonesia is a constitusional state as stated in the 1945 Constitution Article 1 Paragraph 3. So that vaious things exist in state govermened by applicable law, including in this case is tax. There are various types of taxes in Indonesia. One of them is local taxes. Law number 34 year 2000, this law stipulates that there are 11 regional taxes, including 4 (four) provincial taxes and 7 (seven) types of regency or city taxes. District or city taxes include hotel tax, entertainment tax, adventisement tax, street lightning tax, restaurant tax, parking tax, and class C mineral ectraction tax. So when talking about entertainment tax, it is included in regency tax in Buleleng Regency, entertainment tax is regulated in Buleleng Regency. Regional Regulation No. 3 of 2018 concerning Amendments to the Buleleng Regency Regional Regulation Number 10 of 2011 concerning entertainment tax. This type of research the writer uses is legal research (yudicial) which is normative in ature. The approach used in this study is the statue approach, conceptual approach, legalhistory ap proach, and the case approach. Buleleng Regency Regional Regulation Number 3 of 2018 in fact does not have a significant differences with the previous regional regulations interest and welfare of the community.
TINJAUAN KRIMINOLOGIS TERHADAP TINDAK PIDANA PENGANIAYAAN DI KOTA SINGARAJA Sella Marsellena Mercury; Ni Putu Rai Yuliartini; I Wayan Lasmawan
Jurnal Komunitas Yustisia Vol. 5 No. 2 (2022): Agustus, Jurnal Komunitas Yustisia
Publisher : Program Studi Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jatayu.v5i2.51614

Abstract

Penelitian ini bertujuan untuk (1) mengetahui dan menganalisa faktor-faktor penyebab tindak pidana penganiayaan di Kota Singaraja (2) mengetahui dan menganalisa upaya penanggulangan tindak pidana penganiayaan yang dilakukan oleh Kepolisian Resor Buleleng. Jenis penelitian yang digunakan adalah penelitian hukum empiris, dengan sifat penelitian deskriptif. Lokasi penelitian dilaksanakan di Kepolisian Resor Buleleng. Teknik pengumpulan data yang digunakan adalah dengan studi dokumen, observasi, dan wawancara. Teknik penentuan sampel yang digunakan adalah teknik Non Probability Sampling dan penentuan subjeknya menggunakan subjek Purposive Sampling. Teknik pengolahan dan analisis data secara kualitatif. Hasil penelitian menunjukan bahwa (1) faktor-faktor penyebab tindak pidana penganiayaan dipengaruhi oleh faktor internal, meliputi : faktor lemahnya kontrol diri dan krisis identitas diri dan faktor eksternal meliputi : faktor lingkungan (2) upaya penanggulangan yang dilakukan oleh Kepolisian Resor Buleleng dalam menanggulangi tindak pidana penganiayaan di Kota Singaraja melalui sarana penal melalui upaya represif dan sarana non penal meliputi : upaya pre-emtif dan preventif.
Co-Authors I Wayan Lasmawan Ni Putu Rai Yuliartini