Claim Missing Document
Check
Articles

Found 3 Documents
Search

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.
Pelaksanaan Fungsi Pendamping Desa dalam Pengelolaan Dana Desa Tahun Anggaran 2020 di Desa Tebole dan Desa Lenguselu Kecamatan Rote Selatan Kabupaten Rote Ndao Berdasarkan Peraturan Menteri Desa Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 3 Tahun Andry Armando Dethan; Saryono Yohanes; Yosef Mario Monteiro
JURNAL HUKUM, POLITIK DAN ILMU SOSIAL Vol. 3 No. 2 (2024): Juni: JURNAL HUKUM, POLITIK DAN ILMU SOSIAL
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jhpis.v3i2.3736

Abstract

The development and progress of villages as the smallest units in the governance structure are crucial for sustainable national development. In this context, the role of village facilitators has a significant impact on assisting villages in realizing their full potential. Village facilitators play a crucial role in assisting village governments in effectively and efficiently managing village funds to achieve sustainable community development and empowerment. The research problems in this study can be formulated as follows: (1) To what extent is the implementation of facilitation functions by village facilitators in the management of village funds in the fiscal year 2020 in Tebole Village and Lenguselu Village, South Rote District, Rote Ndao Regency, based on the Minister of Village, Development of Disadvantaged Regions, and Transmigration Regulation Number 3 of 2015 Regarding Village Facilitation? And (2) What are the factors inhibiting the implementation of Village Facilitator functions in the management of Village Funds in South Rote District, Rote Ndao Regency? The purpose of this study is to describe the implementation of Village Facilitator functions in the management of Village funds in Tebole Village and Lenguselu Village. This study is a Juridical Empirical study where data is obtained directly from relevant parties or institutions. After collecting the necessary data, the researcher processes and categorizes the data according to its type and source. The population in this study is the Village Head, Village Facilitators, and the Community, totaling 13 people. The Village Head consists of 2 people, Village Facilitators consist of 1 person, and the Community consists of 10 people. The results of this study indicate that: (1) This study explores the implementation of village facilitator functions in the three main stages of village fund management: planning, implementation, and supervision of village development in Tebole Village and Lenguselu Village, South Rote District, Rote Ndao Regency. The results show that village facilitators have not effectively carried out their functions in these three stages. (2) Inhibiting factors in the implementation of village facilitator functions in the management of village funds in Tebole Village and Lenguselu Village. These factors include the low level of education of village facilitators, which reduces their effectiveness in assisting in the planning, implementation, and supervision processes, insufficient budget availability perceived by the village government and village facilitators, and a lack of support in infrastructure and facilities, which poses a serious obstacle for village facilitators. The author's recommendations for this study are that the government needs to improve the education and training of village facilitators, enhance budget transparency, strengthen partnerships with village governments, and provide adequate infrastructure and facilities to support the tasks of village facilitators. By implementing these recommendations, significant improvements in village fund management and local community progress are expected.