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All Journal Bengkoelen Justice : Jurnal Ilmu Hukum
Amirizal Amirizal
Universitas Bengkulu
Law, Crime, Criminology & Criminal Justice

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IMPLEMENTATION OF APPOINTMENT AND DISMISSAL OF OFFICERS IN DEPARTMENT OF POPULATION AND CIVIL REGISTRATION AT MUSI RAWAS UTARA REGENCY BASED ON THE MINISTER OF HOME AFFAIRS OF THE REPUBLIC OF INDONESIA REGULATION NUMBER 76 OF 2015 Dwi Rahma Okta Wulandari; Amirizal Amirizal; Amancik Amancik
Bengkoelen Justice : Jurnal Ilmu Hukum Vol 11, No 2 (2021): November 2021
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.745 KB) | DOI: 10.33369/j_bengkoelenjust.v11i2.19779

Abstract

This study was aimed to analyze the mechanism for the appointment and the dismissal of officers in the Department of Population and Civil Registration at Muratara Regency based on Permendagri Number 76 of 2015, and the legality of the appointment and the dismissal of officers in the Department of Population and Civil Registration carried out by the Regent of Muratara Regency.The type of this research was normative that supported by interviews, using a statutory approach and research material sources of primary and secondary data which were collected through literature and field studies.The results of this study indicate that the mechanism for the appointment and the dismissal of officers in the Department of Population and Civil Registration at Muratara Regency is based on Permendagri Number 76 of 2015. The appointment and the dismissal of the Head of Department of Population and Civil Registration as a Primary High Officer Position in regency are under the authority of the Minister of Home Affairs, not the Regent. The regent is only authorized to make proposals for appointment (and dismissal) through the Governor and includes proposals for three names of candidates for appointment,  then one of them be elected by the Minister, stipulated by a Ministerial Decree, and inaugurated. The appointment and the dismissal of officers in Disdukcapil carried out by the Regent of Muratara Regency is illegal, considering that the dismissal of the head of Disdukcapil Department (Kadisdukcapil) and his new appointment in 2016 was carried out by the Regent, not by the Minister. Besides, there are no reasons and considerations (including the proposal for the appointment of an official candidate) for the dismissal of the previous Kadisdukcapil as stipulated in Permendagri Number 76 of 2015.
THE SWALLOW’S NEST TAX COLLECTION IN INCREASING LOCAL OWN-SOURCE REVENUE BASED ON THE LOCAL REGULATION OF SELUMA REGENCY NUMBER 5 OF 2011 ON LOCAL TAXES Thaariq Alfathan; Amirizal Amirizal; Amancik Amancik
Bengkoelen Justice : Jurnal Ilmu Hukum Vol. 13 No. 1 (2023): April 2023
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jbengkoelenjust.v13i1.27801

Abstract

The implementation of the swallow’s nest tax collection in Seluma Regency is carried out based on the Local Regulation of Seluma Regency Number 5 of 2011 on Local Taxes. The distribution of tax is carried out by using a self-assessment system which this system gives confidence to the taxpayers to determine the amount of tax payable that must be borne. However, this system can work successfully if the taxpayers have awareness and compliance in paying their taxes. The swallow’s nest tax can contribute to the Local Own-Source Revenue of Seluma Regency, however, there are still some obstacles in collecting it, especially for taxpayers who are considered to have bad faith. This research aims to analyze (1) the implementation of the swallow’s nest tax collection in increasing the Local Own-Source Revenue is based on the Local Regulation of Seluma Regency Number 5 of 2011 on Local Taxes; (2) obstacles and solutions to the swallow’s nest tax collection in increasing the Local Regulation of Seluma Regency Number 5 of 2011 on Local Taxes. The type of this research was descriptive. The type of research in this legal research was empirical legal research. The results of this research showed that (1) the collection of the swallow’s nest tax in increasing Local Own-Source Revenue based on the Local Regulation of Seluma Regency Number 5 of 2011 on Local Taxes had not been maximal because the swallow’s nest tax revenue was still very low and the system used in tax collection was a self-assessment system in Seluma Regency. Moreover, (2) the obstacle of the swallow’s nest tax collection in increasing the Local Regulation of Seluma Regency Number 5 of 2011 on Local Taxes was caused by the lack of awareness of taxpayers in reporting, registering, calculating, and paying swallow’s nest taxes. To overcome the obstacle, the Local Development Planning Agency was in collaboration with the Seluma District Attorney (Kejari), the Resort Police Force (Polres) of Seluma Regency, and the Seluma One-Stop Integrated Investment and Licensing Service Office (DPMPPTSP). Keywords: Swallow’s Nest Tax, Local Own-Source Revenue, the Local Government Regulation of Seluma Regency.
Co-Authors Amancik Amancik Dwi Rahma Okta Wulandari Thaariq Alfathan