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Yosef Mario Monteiro
Universitas Nusa Cendana
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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
Implementasi Peraturan Daerah Kota Kupang Nomor 11 Tahun 2016 Tentang Pemakaman Dan Pengabuan Jenazah Di Daerah Pemukiman Oleh Dinas Sosial Kota Kupang Adriano Achmad Husein Geong; Yosef Mario Monteiro; Maria Susanti Dalima
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17052

Abstract

Penelitian ini bertujuan menganalisis implementasi Peraturan Daerah Kota Kupang Nomor 11 Tahun 2016 di daerah permukiman oleh Dinas Sosial Kota Kupang serta mengidentifikasi faktor-faktor penghambatnya. Penelitian menggunakan metode hukum empiris dengan pendekatan yuridis sosiologis. Data diperoleh melalui wawancara, observasi, dan studi kepustakaan, kemudian dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi Perda telah dilaksanakan melalui pengawasan pemakaman, penyediaan dan pengelolaan Tempat Pemakaman Umum (TPU), pelayanan administrasi, sosialisasi, serta koordinasi dengan pemerintah kelurahan. Namun, pelaksanaannya belum optimal karena masih ditemukan praktik pemakaman di pekarangan rumah atau kawasan permukiman. Faktor penghambat utama meliputi keterbatasan sarana dan prasarana pemakaman, keterbatasan anggaran, lemahnya penegakan sanksi administratif, serta rendahnya kesadaran hukum masyarakat yang dipengaruhi tradisi, faktor ekonomi, dan kurangnya pemahaman terhadap regulasi. Oleh karena itu, diperlukan peningkatan kapasitas TPU, penguatan pengawasan, alokasi anggaran yang memadai, serta sosialisasi hukum berkelanjutan agar tujuan ketertiban, perlindungan lingkungan, dan kepastian hukum dapat tercapai.
Co-Authors Adriano Achmad Husein Geong Fesly Terfena Leoh Hernimus Ratu Udju Maria Susanti Dalima