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Increasing Legal Awareness of Weaving Micro, Small, and Medium Enterprises To The Obligation To Pay Taxes In Rote Ndao Regency Is Reviewed From Government Regulation Number 23 Of 2018 Concerning Income Tax Fesly Terfena Leoh; Yosef Mario Monteiro; Hernimus Ratu Udju
Jurnal Indonesia Sosial Sains Vol. 4 No. 07 (2023): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v4i07.832

Abstract

The Micro, Small and Medium Enterprises Tax is part of the tax category that has very promising potential in the revenue of the Rote Ndao Region. However, with the increasing number of Micro, Small and Medium Enterprises Weaving Ikat, there are various phenomena that have emerged, including micro, small and medium enterprises owners not fulfilling their obligations to register and pay taxes. Based on the observations of the author, the background of the subject matter can be formulated: (1) To what extent is the Legal Awareness Raising of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District? (2) What are the Factors Inhibiting the Improvement of Legal Awareness of Micro, Small and Medium Enterprises Weaving Ikat Against the Obligation to Pay Taxes in Rote Ndao District?. To answer these problems, research is carried out using the Qualitative Descriptive Analysis Method in accordance with the data obtained while still paying attention to legal theories, principles and rules, so this research is a research sourced from primary, secondary, and tertiary data using an empirical juridical approach. The results of this study show: (1). Increasing Tax Law Awareness of micro, small and medium enterprises owners in Rote Ndao Regency is still minimal because there is still an unconsciousness of their obligations as taxpayers. (2) Factors that hinder the increase in legal awareness of Micro, Small and Medium Enterprises Weaving Ikat, namely due to the absence of Regional Regulations on taxpayers, lack of income earned by Micro, Small and Medium Enterprises actors, lack of knowledge and minimal understanding from taxpayers
Faktor-Faktor Yang Mempengaruhi Kepatuhan Hukum Masyarakat Dalam Membayar Pajak Kendaraan Bermotor di Kota Kupang Apliana P. R. P. L. Zogara; Saryono Yohanes; Hernimus Ratu Udju
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol 1 No 4 (2023): Oktober : Jurnal Kajian Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jaksa.v1i4.1418

Abstract

Motor Vehicle Tax, hereinafter abbreviated as PKB, is Tax on ownership and/or control of motorized vehicles and Regional Tax, hereinafter referred to as Tax, is a mandatory contribution to the Region that is owed by an individual or body that is coercive based on the Law without receiving direct compensation and used for regional needs for the greatest prosperity of the people. This type of research is Empirical Juridical research. The types and sources of data used are primary and secondary data. Primary data is data obtained directly from the research location through direct interviews with respondents and based on researcher observations. Secondary Data is data obtained from literature study. Data was analyzed descriptively qualitatively. The results of this research show that: (1) Factors that influence taxpayer compliance in paying motor vehicle taxes in Kupang City are: (a) Taxpayer compliance, (b) Tax rates, (c) tax sanctions (d) service quality. (2) Efforts made by the government to increase taxpayer legal compliance in paying motor vehicle tax in Kupang City are: (a) Expansion of motor vehicle tax payment channels, (b) Service approach to the community, (c) motor vehicle tax relief policy.
Pengaturan Zonasi dan Pengelolaan Pesisir Laut Teluk Kupang dan Implikasinya Terhadap Pembangunan di Kota Kupang Muh. Rezha Rasyid; Kotan Y Stefanus; Hernimus Ratu Udju
Hakim Vol 1 No 4 (2023): November : Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v1i4.1451

Abstract

The purpose of this research is to analyse the zoning and management of the coastal sea of Kupang Bay and its implications for development in Kupang City. This research is conducted with legal material collection techniques, namely the collection of legal materials from references or literature sources in the form of books, laws, law journals, research-related articles and some from internet sites and other reading sources. The legal materials collected are then analyzed to see the problems related to good faith and processed by drawing conclusions from general problems to concrete problems faced, then presented normatively. The results of this research show: (1) In this study, it has been described at a glance about the various trends of development paradigms, as well as their implications for the development of coastal areas in the era of the establishment of regional autonomy. Although coastal areas generally have strategic potential to become prime movers of regional development, the lack of fulfillment of various strategic prerequisites has led to the insignificant role of coastal and marine-based development sectors in regional development. (2) Zoning arrangements are rules provided to overcome the rigidity of basic rules in the implementation of development. The application of zoning regulation techniques cannot be done immediately, but must be planned from the beginning regarding what techniques will be applied and supported by auditable tools and institutions.
Kedudukan Hukum Menteri Triumvirat dalam Sistem Ketatanegaraan Republik Indonesia Renaldo Lutu; Saryono Yohanes; Hernimus Ratu Udju
Hakim Vol 2 No 2 (2024): Mei : Jurnal Ilmu Hukum dan Sosial
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/hakim.v2i2.1750

Abstract

The purpose of this study is to analyze the legal position of the Minister of Ttriumvirat in the Constitutional system of the Republic of Indonesia. This research method is normative law (library research), this research examines legal materials, books, and laws and regulations that are closely related to the legal issues studied. The results showed that the legal position of the triumvirate minister as the executor of the Presidential duties in the constitutional system of the Republic of Indonesia is specifically regulated in the constitution of the Republic of Indonesia, namely contained in article 8 paragraph 3 and also in the hierarchy of laws and regulations in MPR Decree Number VII / MPR / 1973, precisely article 5 as the basis for legitimacy and recommendations in terms of filling the vacancy of the office of president and vice president. The basis for considering the Triumvirate Minister as the executor of Presidential duties if the president and / or vice president quits in the middle of his term of office is because they are considered to understand the course of government and have responsibility for foreign policy, domestic government, and national defense.
Fungsi Pemerintah Kelurahan Waso Dan Kelurahan Bangka Leda Dalam Mendukungpertumbuhan Ekonomi Di Masa Pandemic Albertus Tapuk Parus; Saryono Yohanes; Hernimus Ratu Udju
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1071

Abstract

Penelitian ini berjudul: Fungsi Pemerintahan Kelurahan Waso Dan Bangka Leda Dalam Mendukung Pertumbuhan Ekonomi Dimasa Pandemik. Rumusan masalah dalam penelitian ini adalah 1) Bagaimanakah fungsi pemerintahan kelurahan dalam pembangunan daerah /kota pada era Covid-19 di Kelurahan Waso dan Bangka Leda Kecamatan Langke Rembong Kabupaten Manggarai?,2) Apa saja upaya dari pemerintah kelurahan Waso dan Kelurahan Bangka Leda dalam melaksanakan pembangunan di era pandemi COVID-19?. Tujuan penelitian adalah untuk menjelaskan 1) Fungsi pemerintahan kelurahan dalam pembangunan daerah /kota pada era Covid-19 di Kelurahan Waso dan Bangka Leda Kecamatan Langke Rembong Kabupaten Manggarai, 2) Upaya dari pemerintah kelurahan Waso dan Kelurahan Bangka Leda dalam melaksanakan pembangunan di era pandemi COVID-19. Jenis Penelitian yang digunakan adalah penelitian yang yuridis empiris. Sumber data yang digunakan adalah sumber data primer dan sekunder. Pendekatan yang digunakan adalah pendekatan sosio legal. Teknik pengumpulan data : wawancara, observasi, dan studi kepustakaan. Teknik analis data yang digunakan adalah kualitatif. Hasil dan Pembahasan : Pelaksanaan Tugas dan Fungsi Pemerintah Kelurahan dalam Pembangunan Daerah pada era Covid-19 di Kelurahan Waso dan Bangka Leda lebih berfokus pada pemenuhan kebutuhan dasar dari pemberdayaan masyarakat sedangkan pembangunan fisik selama masa pandemik untuk sementara dihentikan. Upaya dari Pemerintah Kelurahan Waso dan Bangka Leda dalam melaksanakan pembangunan Daerah di era Pandemic Virus Covid-19. Pada umumnya berfokus pada peningkatan kualitas dan akses terhadap pelayanan dasar khususnya dalam bidang kesehatan dan juga pengembangan ekonomi produktif.
Kewenangan Mahkamah Konstitusi dalam Penyelesaian Sengeketa Pemilihan Umum di Indonesia Julius Ricky Rivaldo Ata Banafanu; Saryono Yohanes; Hernimus Ratu Udju
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1095

Abstract

Pemilu merupakan pesta demokrasi yang digelar dalam periode tertentu Dalam penyelenggaraan agenda pemilu tersebut seringkali muncul persoalan dari pihak-pihak yang tidak puas atas keputusan yang disampaikan oleh penyelenggara pemilu atau sering disebut dengan sengketa pemilu (proses dan hasil). Tujuan penelitian ini untuk mengetahui dan menganalisis pengaturan kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilu di Indonesia serta dampak kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilu di Indonesia terhadap demokrasi di Indonesia. Penelitian ini menggunakan metode penelitian hukum normatif (library research) yang didukung oleh fakta empirik yang penulis dapatkan di lapangan, dengan menggunakan metode penelitian ini penulis mengkaji data-data,buku-buku serta peraturan perundang-undangan yang memiliki kaitan dengan isu yang penulis angkat. Hasil penelitian yang telah dilaksanakan yaitu Pengaturan kewenangan mahkamah konstitusi dalam penyelesaian sengketa pemilihan umum di Indonesia Mahkamah Konstitusi telah banyak memutus perkara tersebut, baik dalam perkara perselisihan hasil Pemilu Legislatif maupun Presiden. Pemilu merupakan cara yang ditentukan oleh konstitusi dan Undang-undang untuk memilih pejabat Negara, oleh karena itu hal penting yang fudamental dalam keberlangsungan pemerintahan seperti ini adalah sangat tepat apabila terjadi perselisihan hasil Pemilu diberikan kepada badan peradilan yang dibentuk khusus untuk mengawal Konstitusi. Dampak Kewenangan Mahkamah Konstitusi dalam Penyelesaian Sengketa Pemilihan Umum Terhadap demokrasi di Indonesia, didasarkan pada upaya membangun demokrasi (kedaulatan rakyat) dan nomokrasi (negara hukum) sekaligus sehingga setiap kebijakan negara yang dibuat atas nama rakyat haruslah sesuai dengan prinsip-prinsip hukum dan filosofi hukum yang mendasarinya hukum adalah legal policy atau garis (kebijakan) resmi tentang hukum yang akan diberlakukan baik dengan pembuatan hukum.
Fungsi Pengawasan Badan Permusyawaratan dalam Pembangunan Desa Studi Desa Golo Munde Kecamatan Elar Kabupaten Manggarai Timur Provinsi Nusa Tenggara Timur Siprianus Dor; Hernimus Ratu Udju; Cyrilius W.T. Lamataro
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 08 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v3i08.1097

Abstract

Telah dilakukan studi dengan judul “Fungsi Pengawasan Badan Permusyawaratan Desa (BPD) Dalam Pembangunan Desa Studi Desa Golo Munde Kecamatan Elar Kabupeten Manggarai Timur Provinsi Nusa Tenggara Timur. Penelitian ini menggunakan metode penelitian yuridis empiris dengan tiga pendekatan yaitu pendekatan perundang-undangan, konseptual, dan Sosiologis Hukum (Socio Legal). Berdasarkan hasil wawancara, dapat disimpulkan bahwa Fungsi Pengawasan Badan Permusyawaratan Desa (BPD) Dalam Pembangunan Desa terdapat pandangan mengenai fungsi pengawasan BPD dalam Pembangunan Desa bawasanya fungsi pengawasan BPD terhadap pertanggungjawaban pembangunan desa harus lebih ditekankan pada kepatuhan kepala desa atas ketentuaan peraturan perundangan yang berlaku.kepala desa tidak boleh mengambil tindakan hanya berdasarkan kebijakan aatau kebaikan tanpa memperhatikan ketentuaan peratuaran perundangan-undngan yang berlaku. Bagi masyarakat banyak kasus kepala desa atau aparatur desa lainya di tempaat lain terjebak kasus korupsi bukan karena makan uang Desa tetapi disebakan oleh ketidakpatuhan terhadap ketentuaan peraturan yang berlaku.Dalam menjalankan fungsi pengawasan juga disebabkan oleh ketidakmampuan anggota BPD dalam memahami peranya sebagai anggta badan permusyawaratan desa.
Pengaturan Badan Pengawas Pemilihan Umum terhadap Netralitas Aparatur Sipil Negara pada Pemilihan Kepala Daerah Kabupaten Ngada Tahun 2020 Jessica Patricia Yustin Marthinus; Kotan Y. Stefanus; Hernimus Ratu Udju
Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Vol. 1 No. 4 (2024): Oktober : Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/demokrasi.v1i4.471

Abstract

According to the above article, it is in line with the regulations that the Regional Head Election is a democratic festivity, but there are several parties that are not allowed to be directly involved. One of them is the Civil Servants (ASN). ASN are state servants in the process of governance. Therefore, ASN are given limitations to remain neutral during this democratic festivity. However, they often face interference or are tainted by the involvement of ASN who should maintain their neutrality as government officials. The main issues in this research are (1) How is the regulation of the General Election Supervisory Agency on the neutrality of Civil Servants in the 2020 Regional Head Election in Ngada Regency? (2) What are the factors causing the neutrality violations of Civil Servants in the 2020 Regional Head Election in Ngada Regency? This research is empirical juridical research based on applicable laws and regulations and data obtained from the field. This research uses respondents and data collected in a descriptive qualitative manner. The aim of this research is to analyze the neutrality of Civil Servants (ASN) in the 2020 Regional Head Election (Pilkada) in Ngada Regency. The focus of the research is on how the regulation by the General Election Supervisory Agency (Bawaslu) affects the neutrality of ASN and the factors that cause neutrality violations. This research uses an empirical juridical method based on applicable laws and regulations as well as field data. Data were collected through semi-structured interviews with 10 respondents, including the Chairperson of Bawaslu, former coordinator of the violation dispute handling division, staff of the violation handling division, and ASN. Additionally, observation and documentation were used to complement the data. The research findings indicate that ASN neutrality violations often occur due to various factors, including political interference and the utilization of bureaucracy for Pilkada interests. This research provides recommendations to enhance supervision and law enforcement by Bawaslu to ensure ASN neutrality in every regional head election process in Indonesia.
Wewenang Kepala Desa dalam Membina Ketentraman dan Ketertiban Masyarakat Desa di Desa Bodae dan Desa Keliha Kecamatan Sabu Timur Kabupaten Sabu Raijua Inda Juita Kaho; Saryono Yohanes; Hernimus Ratu Udju
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 2 No. 2 (2024): Juni : Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v2i2.3005

Abstract

The purpose of this study was to determine the authority of the village head in fostering community peace and order in the village and to determine and examine the inhibiting factors of the village head's authority in fostering community peace and order in Bodae village and Keliha village. This research uses an empirical juridical approach method, namely the methods and procedures used to solve problems, this research first examines secondary data, then proceeds to conduct research on primary data in the field. The results of the research The authority of the Village Head in fostering the peace and order of the village community has not been carried out effectively, this is because there are several things behind it, namely the theft cases that occur because the environmental security system is not implemented effectively, unguarded livestock such as oxen that enter the residents' garden yards to cause losses to the farming community, chicken gambling can disturb the order of the village community. The inhibiting factors of the authority of the village head are the low level of human resources, the ineffective implementation of the environmental security system, the lack of understanding of the community in understanding order in the village environment.
PELAKSANAAN TUGAS DAN FUNGSI DINAS KESEHATAN KOTA KUPANG DALAM MENGAWASI KUALITAS DEPOT AIR ISI ULANG BERDASARKAN PERATURAN MENTRI KESEHATAN REPUBLIK INDONESIA NO 43 TAHUN 2014 TENTANG HIGIENE SANITASI DEPOT AIR MINUM Keleb William Jefferson Awang; Rafael R. Tupen; Hernimus Ratu Udju II
Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Vol. 1 No. 3 (2023): Juli : Jurnal Dunia Ilmu Hukum dan Politik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/doktrin.v1i3.817

Abstract

The existence of Political Parties in the unitary State of the Republic of Indonesia (NKRI) cannot be separated from the climate of freedom that existed during the Dutch Colonial Government. Such freedom gives people space to form an organization, including Political Parties. In addition, the existence of Political Parties in the Unitary State of the Republic of Indonesia is also inseparable from the role of movements that aim to obtain freedom from the Dutch colonial government, also demanding independence. We can see this with the birth of the Parties before Independence. community’s need for drinking water that is of good quality and safe for consumption as well as in line with the development of free markets and competition in the business word, many business actors have set up refill drinking water depots which must comply wiht the Regulation of the Minister of Indonesia Number 43 of the Year 2014 concening Sanitation Hygiene of Drinking Water Depots. The purpose of this study was to determine the performance of the Kupang City Health Office in supervising the quality of refill drinking water depots and to find aut the factors that influencer the performance of the Kupang City Health Office. This research is empirical juridikal in nature, namely capturing the legal provisions that apply and what is happening in this case interviews to obtain an overview of data related to research problems. The sampling method used is purposive sampling, namely by choose informants who are considered knowledgeable and trustworthy to be data sources. The results of this study are the influence of tasks and functions of the health office in supervicing drinking water depots, seen from the large number of depots that do not have official business permits. The peformance of the kupang City Health Office in supervising the quality of refill drinking water depots is not good enough, and there is still a need for improvement in terms of productivity and also the need for member personnel to be equitablein monitoring activities.
Co-Authors Adinda Devita Sulastri Dima Albertus Tapuk Parus Alezandro Gerald Tokoh Anggrida Susana Li Anna Swaran Dewi Kurman Apliana P. R. P. L. Zogara Arnoldus R. M. Klau Aryana Ruthstine Heo Aryana Ruthstine Heo Ave Maria Stela Mali Bella Octavia Bole Padi Bella Octavia Bole Padi Candra Erens Bira Charly Yosua Radja Kana Cyrilius W,T. Lamataro Cyrilius W. T. Lamataro Cyrilius W. Taran Lamataro Cyrilius W.T. Lamataro Cyrilius Wilton Lamataro David Y. Meyners David Y. Meyners Don Alexander Intan DVG Ebu Kosmas Elisabeth Defedra Mbejo Sola Elisabeth Morib Elsy Sonastry Rambu Amma Erminilda Febriani Angkang Feka, Gregorius Triyanto Ferlindo Dominggus Mascareinhas Fesly Terfena Leoh Fesly Terfena Leoh George Frederik Yulio Jano Inda Juita Kaho Januaristi Bule Logo Jeckson Hapu Mbay Jenny Ermalinda Jessica Patricia Yustin Marthinus John Buni Mesa Josef M Monteiro Joy Albert Alessandro Nedi Juanico Jawa, Leonardus Julius Ricky Rivaldo Ata Banafanu Junan Hastuty Christin Nalle Kedang, Alexander Baha Keleb William Jefferson Awang Keleb William Jefferson Awang Kotan Y Stefanus Kotan Y. Stefanus Kotan Y. Stefanus Lamabelawa, Martinus Kapitan De pores Lamataro, Cyrilius W T Laura Angelin Tanur Djari Leonardus Juanico Jawa Lepa Avrilianti Putri Mone Mira Lifu, Fikto Chrisfalsa Liliany Tefa Maria Ayentusianti Mamo Maria Oktafianti Palang Ledun Markus Arianto Kia Wuwur Markus Yohanis Hage Mega, Kristiana P J Megi O. Radji Megi Octaviana Radji Melton Herison Nenometa Meriyanti Mayesti Bauky Meyners, David Y. Muh. Rezha Rasyid Murti Rana Bokamanu Novita Anastasia Banunaek Petrus Realino Ahas Putry Cantika Maharani Sonbay Rafael R. Tupen Rafael R. Tupen Rafael R. Tupen Rafael Rape Tupen Raymond Leonard Muloko Renaldo Lutu Renaldo Lutu Reny Rebeka Masu Ronaldo Jhon Christiano Blegur Rosalia Maria Bota Samsida Ahmad Samuel Sadik Lakapu Saryono Yohanes Saryono Yohanis Selfiana Lanut Selni, Novistiana Irja Siprianus Dor Siti Ainul Kholipah Stefanus, Kotan Y. T'ek, Aloysius Gonzaga Theresia Nono Trywels Jido A. Johgandhy Penu Weo Tupen, Rafael Rape Victoria Desriana Meo Viorella Morentha Yefri Jonathan Ae Yohanes G.Tubahelan Yohanes Paulus Syukur Yonas S. O. Benu Yosef Mario Monteiro Yosef Mario Monteiro Yosef Mario Monteiro