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All Journal Jurnal Dinamika Hukum Jurnal Kebidanan Midwiferia The 2nd Proceeding Indonesia Clean of Corruption in 2020" Jurnal EMT KITA Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Dinamika Sosial Budaya Humani (Hukum dan Masyarakat Madani) EDUTEC : Journal of Education And Technology JURNAL USM LAW REVIEW KADARKUM: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat International Journal of Education, Social Studies, And Management (IJESSM) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Kepada Masyarakat Semarang Law Review Perigel: Jurnal Penyuluhan Masyarakat Indonesia Indonesian Journal Economic Review (IJER) Jurnal Kewirausahaan Bukit Pengharapan Tematik Journal Accounting International Mount Hope Jurnal Inovasi Bisnis Manajemen dan Akuntansi Journal Healthcare Education Jurnal Pengabdian Kepada Masyarakat Journal Juridisch
Endah Pujiastuti
Universitas Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal Juridisch

 1 
Strategi Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Demak Nilaiana, Nilaiana; Kadi Sukarna; Muhammad Junaidi; Endah Pujiastuti; Aisyah Nurhaliza
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11400

Abstract

This study aims to analyze strategies for optimizing local tax revenues in Demak Regency, which play a strategic role as the primary source of financing for development and public services. The urgency of this research lies in evaluating the regional tax policies that have not yet been fully optimized, resulting in limited funds to cover government expenditures. The novelty of this study lies in its comprehensive analysis of optimization strategies, including updating tax data, utilizing information technology, improving service quality, and enforcing strict legal measures. Furthermore, this research emphasizes the importance of inter-agency collaboration, particularly with the Regional Financial and Asset Management Agency, as well as education and socialization programs to enhance taxpayer awareness and compliance. Employing a normative juridical approach supported by primary data from interviews and secondary data from statutory regulations, the findings reveal that optimization of tax revenues can be achieved through integrated information systems, stronger supervision, and incentive schemes for compliant taxpayers. These findings are expected to contribute to strengthening local tax policy and supporting the sustainable improvement of public welfare in Demak Regency.   Penelitian ini bertujuan untuk menganalisis strategi optimalisasi penerimaan pajak daerah di Kabupaten Demak yang memiliki peran strategis sebagai sumber utama pembiayaan pembangunan dan pelayanan publik. Urgensi penelitian terletak pada evaluasi terhadap kebijakan penerimaan pajak daerah yang belum optimal, sehingga berdampak pada keterbatasan dana untuk menutupi kebutuhan belanja pemerintah daerah. Kebaruan penelitian ini terletak pada analisis komprehensif mengenai strategi optimalisasi yang mencakup pemutakhiran data perpajakan, pemanfaatan teknologi informasi, peningkatan kualitas pelayanan, serta penegakan hukum yang tegas. Selain itu, penelitian ini juga menekankan pentingnya kolaborasi lintas instansi, termasuk dengan Badan Pengelolaan Keuangan dan Pendapatan Aset Daerah, serta edukasi dan sosialisasi untuk meningkatkan kesadaran dan kepatuhan wajib pajak. Dengan menggunakan pendekatan yuridis normatif yang didukung oleh data primer melalui wawancara dan data sekunder berupa peraturan perundang-undangan, hasil penelitian menunjukkan bahwa optimalisasi penerimaan pajak dapat dicapai melalui integrasi sistem informasi, penguatan pengawasan, dan insentif bagi wajib pajak patuh. Temuan ini diharapkan memberikan kontribusi bagi penguatan kebijakan perpajakan daerah serta mendukung peningkatan kesejahteraan masyarakat Kabupaten Demak secara berkelanjutan.
Juridical Review Oo The Effectiveness of The Motor Vehicle Tax Receivables Collection Program in Semarang City Agung Prasetyo, Raden Soeko; Kadi Sukarna; Muhammad Junaidi; Kukuh Sudarmanto; Endah Pujiastuti
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11594

Abstract

The purpose of this study is to determine and analyze the effectiveness of the motor vehicle tax receivables collection program in Semarang City, as well as to determine and analyze the supporting and inhibiting factors for the effectiveness of the program. This research is a type of empirical juridical legal research with a statutory approach. The research specification uses descriptive analysis. The data in this study were obtained through interviews and literature studies and then analyzed qualitatively. The results of the study explain that the effectiveness of the motor vehicle tax receivables collection program in Semarang City is marked by an increase in motor vehicle tax revenue compared to the same month period last year and a significant increase in revenue before the program was implemented. Supporting factors for the effectiveness of the motor vehicle tax receivables collection program in Semarang City are cooperation with other agencies and optimizing the use of technology, inhibiting factors are a lack of public awareness and technical obstacles such as data differences between motor vehicle data and vehicle owners.   It is hoped that in the future, the collection program for motor vehicle tax receivables in Semarang City can continue to be improved by improving the data collection system for vehicles and vehicle owners to be more accurate, and increasing socialization to the public about the importance of paying taxes on time. In addition, increased coordination between related agencies is also expected to minimize technical obstacles that have been a hindrance. Thus, it is expected that motor vehicle tax revenue will be more optimal, and this program can run more effectively and efficiently.
Restorative Justice dalam Hukum Ketenagakerjaan: Jalan Baru Perlindungan bagi Pekerja Harian: Restorative Justice in Labor Law: A New Path of Protection for Daily Workers Mahendra Hakim; Aisyah Nurhalizah; Endah Pujiastuti; Zaenal Arifin
Journal Juridisch Vol. 3 No. 2 (2025): JULY
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i2.12122

Abstract

This study examines the legal protection afforded to workers under Daily Work Agreements (Perjanjian Kerja Harian or PKH) in relation to compensation entitlement. The research is grounded in the growing vulnerability of PKH workers, who frequently lose their normative rights due to regulatory ambiguities exploited by employers. The urgency of this issue lies in the necessity to reinterpret labor law norms to achieve justice and fairness for daily workers. Employing a normative juridical method with statutory, conceptual, and comparative approaches supported by literature analysis, this study explores the alignment between legal doctrine and labor practices. The findings reveal that PKH workers continuously employed are de facto entitled to compensation equivalent to that of fixed-term contract workers (PKWT), yet many employers intentionally disregard this obligation. The novelty of this research lies in introducing restorative justice into labor law discourse, positioning compensation not merely as an administrative requirement but as a mechanism to restore workers’ rights and rebalance unequal industrial relations. The study concludes that progressive reinterpretation of labor regulations is essential, supported by the assertiveness of industrial relations judges in enforcing substantive justice. Strengthening labor inspection mechanisms, ensuring transparent PKH documentation, and enhancing workers’ legal literacy are crucial to achieving equitable and sustainable labor protection.   Penelitian ini mengkaji bentuk perlindungan hukum bagi pekerja dengan Perjanjian Kerja Harian (PKH) terkait hak atas kompensasi. Latar belakang penelitian ini berangkat dari meningkatnya kerentanan pekerja PKH yang kerap kehilangan hak normatifnya akibat celah regulasi yang dimanfaatkan oleh pemberi kerja. Urgensi penelitian terletak pada perlunya penafsiran ulang terhadap norma hukum ketenagakerjaan untuk mewujudkan keadilan dan keseimbangan bagi pekerja harian. Metode penelitian menggunakan pendekatan yuridis normatif dengan tinjauan peraturan perundang-undangan, konseptual, dan komparatif yang didukung oleh studi kepustakaan. Hasil penelitian menunjukkan bahwa pekerja PKH yang dipekerjakan secara terus-menerus pada hakikatnya (de facto) berhak atas kompensasi yang setara dengan pekerja Perjanjian Kerja Waktu Tertentu (PKWT), namun banyak pemberi kerja yang dengan sengaja mengabaikan kewajiban tersebut. Kebaruan penelitian ini terletak pada penerapan konsep restorative justice dalam hukum ketenagakerjaan, yang menempatkan kompensasi bukan semata sebagai kewajiban administratif, melainkan sebagai instrumen pemulihan hak dan penyeimbang relasi industrial yang timpang. Penelitian ini menyimpulkan bahwa reinterpretasi progresif terhadap regulasi ketenagakerjaan perlu dilakukan, disertai keberanian hakim hubungan industrial dalam menegakkan keadilan substantif. Penguatan mekanisme pengawasan ketenagakerjaan, transparansi dokumentasi PKH, serta peningkatan literasi hukum pekerja menjadi langkah penting untuk mewujudkan perlindungan ketenagakerjaan yang berkeadilan dan berkelanjutan.
Kebijakan Daerah Dalam Perlindungan Sosial bagi Pekerja Rentan: Local Policy Roles in Protecting Social Security for Vulnerable Workers Yudha Andriyanto; Willar Haruman; Endah Pujiastuti
Journal Juridisch Vol. 3 No. 3 (2025): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i3.12051

Abstract

This study analyzes the exercise of authority by the Semarang City Government in providing employment social security protection for vulnerable workers including farmers, fishermen, parking attendants, and other informal sector workers, and develops responsive legal solutions to address the constraints that hinder effective implementation. Departing from earlier studies that focus primarily on national level regulation or abstract justice theories, this research presents novelty by combining an empirical evaluation of local policy performance with the analytical frameworks of Development Law Theory, Social Justice Theory, Policy Implementation Theory, Responsive Law, and Good Governance principles. Employing a socio legal method with a statute approach, the study draws on interviews, field observations, and document analysis involving vulnerable workers, the Manpower Office, and BPJS Ketenagakerjaan. The findings show that employment social security coverage reaches only fifteen percent of vulnerable workers due to the absence of specific local regulation, procedural rigidity within administrative systems, weak coordination among institutions, and limited public awareness and outreach. The study recommends the formulation of a dedicated Local Regulation, the simplification of registration procedures, the provision of subsidized contributions for vulnerable worker groups, and the establishment of a tripartite governance forum to enhance institutional capacity and ensure more effective welfare protection within Semarang City.   Penelitian ini menganalisis pelaksanaan kewenangan Pemerintah Kota Semarang dalam memberikan perlindungan jaminan sosial ketenagakerjaan bagi pekerja rentan yang meliputi petani, nelayan, juru parkir, dan pekerja sektor informal lainnya, serta merumuskan solusi hukum yang responsif untuk mengatasi berbagai kendala yang menghambat efektivitas implementasi. Berbeda dari penelitian sebelumnya yang terutama berfokus pada regulasi tingkat nasional atau teori keadilan yang bersifat abstrak, penelitian ini menawarkan kebaruan melalui penggabungan evaluasi empiris terhadap kinerja kebijakan daerah dengan kerangka analitis Teori Hukum Pembangunan, Teori Keadilan Sosial, Teori Implementasi Kebijakan, Hukum Responsif, dan prinsip Tata Kelola Pemerintahan yang Baik. Dengan menggunakan metode socio legal melalui pendekatan perundang-undangan, penelitian ini menghimpun data melalui wawancara, observasi lapangan, dan analisis dokumen yang melibatkan pekerja rentan, Dinas Ketenagakerjaan, dan BPJS Ketenagakerjaan. Temuan penelitian menunjukkan bahwa cakupan perlindungan jaminan sosial ketenagakerjaan baru mencapai lima belas persen dari total pekerja rentan akibat ketiadaan regulasi daerah yang khusus mengatur perlindungan pekerja rentan, rigiditas prosedur administratif, lemahnya koordinasi antar lembaga, serta keterbatasan sosialisasi dan literasi publik. Penelitian ini merekomendasikan penyusunan Peraturan Daerah khusus, penyederhanaan prosedur pendaftaran, pemberian subsidi iuran bagi kelompok pekerja rentan, serta pembentukan forum tata kelola tripartit untuk memperkuat kapasitas kelembagaan dan memastikan perlindungan kesejahteraan yang lebih efektif bagi pekerja rentan di Kota Semarang.
Co-Authors A. Heru Nuswanto Abib, Agus Saiful Abib, Agus Saiful Agung Prasetyo, Raden Soeko Aisyah Nurhaliza Aisyah Nurhalizah Akbar, Ahmad Faiz Albertus Heru Nuswanto Alif Utama, Daffa Ani Triwati Annisa, Qiki Arif, Deni Bustanul B. Rini Heryanti Baitipur, Mardiana Nisa Balla Wahyu Budiarto Dewi Tuti Muryati Dewi Tuti Muryati, Dewi Tuti Dewi, Reny Puspita Dharu Triasih Dharu Triasih Dharu Triasih Dhian Indah Astanti, Dhian Indah Donny Dharmawan Efi Yulistyowati Elizabeth Faisal, Muhmmad Mahfudz Firman Dera Fitriana Noor Khayati HARIYANTO, MASHUDI Iip Dyah Kusumaningati Izziyana, Wafda Vivid Kadi Sukarna Karyadi, Sugeng Kespandiar, Tengku Khaidar Alifika El Ula Kukuh Sudarmanto Kusumaningati, Iip Dyah M.I.S, Ardhia Regita Mahendra Hakim Misrofingah Muhammad Iftar Aryaputra, Muhammad Iftar Muhammad Junaidi Mukharom Mukharom Mukharom Mukharom Musran Munizu Nilaiana, Nilaiana Nugraha, Rizky Cahya Nuswanto, A Heru Nuswanto, A Heru P. Karo-karo, Alex Panggabean, Ester Romauli Perkasa, Ronald Arya Bayu Prasetyo, Puji Hendro Praviesta, Melati Surya PT, Bramastyo Wisnu Purwadhi Purwadhi Putri Seprina Rahma Kusuma Wardani Riana, Rati Rinaldo, Ridho Rinaldo Roy Setiawan RR. Ella Evrita Hestiandari Saiful Abib, Agus Sani Pratiwi, Alya Saputra, Syafiq Aryanta Manggala Saut Maruli Tua Pandiangan Septiandani, Dian SILVIA EKASARI Siti Annisa Wahdiniawati, Siti Annisa Sonhaji Sonhaji Sri Rejeki Subaidah Ratna Juita Suhartoyo Suhartoyo, Suhartoyo Sukimin Sukmadewi, Yudhitya Dyah Supriyadi Supriyadi Susilo Utomo Suwandi, Dedy Tamba, Tumanda Tri Mukyani Tri Mulyani Tri Mulyani Triasih, Dharu Usmia, Sitti Willar Haruman Yani Restiani Widjaja, Yani Restiani Yudha Andriyanto Yulistyowati, Efi Yulistyowati, Evi Zaenal Arifin Zaenal Arifin Zahira Kirana Zalogo, Erasma Fitilai