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All Journal University Of Bengkulu Law Journal Jurnal Ilmiah Kutei
Wulandari Wulandari
Faculty of Law University of Bengkulu
Law, Crime, Criminology & Criminal Justice

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Peran Pemerintah Daerah dalam Meningkatkan Mutu Pendidikan pada Masa Pandemi Covid-19 Wulandari Wulandari
University Of Bengkulu Law Journal Vol. 7 No. 2 (2022): OCTOBER
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/ubelaj.7.2.146-157

Abstract

During the current Covid-19 Pandemic, it is challenging to put into practice the meaning of quality education. In the midst of the COVID-19 pandemic, the Ministry of Education, Culture, Research, and Technology's policy is important to note because it will affect Indonesian education. Within the confines of the university, this daring educational strategy is implemented from the elementary through the graduate levels. During the Covid-19 pandemic, it is becoming increasingly difficult to provide every Indonesian citizen with a decent education, and there are numerous obstacles to overcome. During the Covid-19 pandemic, the purpose of this article is to investigate and ascertain the role that local governments played in efforts to raise the standard of education. This study is a normative juridical research (das sollen) with the objective of determining the applicable principles and philosophical foundations (dogmas or doctrines) of positive law, specifically invitation regulations pertaining to the role of local governments, particularly in enhancing the quality of education during the COVID-19 pandemic. The study found that the regional government adapts the central government's policies to deal with the COVID-19 pandemic to regional conditions, needs, and capabilities and follows through on those policies. Through its policies, the local government offers suggestions for various learning models that teachers can use as guidelines to implement in the classroom.
PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN KAUR Octavia, Mayolla; Simamora, Jonny; Wulandari, Wulandari
Jurnal Ilmiah Kutei Vol 21 No 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jkutei.v21i2.24795

Abstract

Salah satu sumber Pendapatan Asli Daerah (PAD) Kabupaten Kaur adalah pemungutan terhadap Pajak Sarang Burung Walet yang diatur berdasarkan  Peraturan Daerah Kabupaten Kaur Nomor 03 Tahun 2014 Tentang Pajak Sarang Burung Walet sebagai pedoman dalam pelaksanaan pemungutan Pajak Sarang Burung Walet. Dalam pelaksanaannya, pemungutan  Pajak Sarang Burung Walet belum berjalan dengan baik terlihat dari belum pernah terpenuhinya target pajak sarang burung walet setiap tahunnya. Penelitian ini bertujuan untuk mengetahui kondisi umum Pajak Daerah Kabupaten Kaur, pelaksanaan dan hambatan serta upaya yang dilakukan terhadap pelaksanaan Pemungutan Pajak Sarang Burung Walet di Kabupaten Kaur. Penelitian ini dilakukan dengan metode penelitian yuridis-empiris dan pendekatan non doktrinal. Yang mana hasil penelitian ini diperoleh dari observasi dan wawancara secara langsung kepada Kabid pendapatan BPKAD, Kepala KP2KP, dan 8 (delapan) orang Wajib Pajak.  Dari hasil penelitian yang telah dilakukan dapat disimpulkan bahwa Pemungutan Pajak Sarang Burung Walet di Kabupaten Kaur belum terlaksana dengan baik yang disebabkan karena beberapa hambatan diantaranya belum maksimal dalam pengkajian dan pendataan oleh pemerintah daerah, kurangnya kesadaran Wajib Pajak, Kurangnya  pengadaan pejabat fungsional tertentu, Kurangnya informasi dan sosialisasi terhadap kebijakan-kebijakan pajak daerah dan retribusi daerah, lemahnya pengawasan, dan tidak adanya sanksi yang tegas dan jelas bagi pelanggar.   Kata Kunci : Pajak Daerah, Sarang Burung Walet, Hambatan.
Co-Authors Octavia, Mayolla Simamora, Jonny