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All Journal Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Deposisi: Jurnal Publikasi Ilmu Hukum Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Hakim: Jurnal Ilmu Hukum dan Sosial Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Federalisme : Jurnal Kajian Hukum Dan Ilmu Komunikasi Konstitusi: Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi
Rafael Rape Tupen
Unknown Affiliation
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara

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Penyebab Penunggakan Pajak Bumi dan Bangunan dan Upaya Penanggulangan di Kelurahan Fatululi Kecamatan Oebobo Kota Kupang Grasela Mariana Ballo; Rafael Rape Tupen; Cyrilius Wilton Taran Lamataro
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 1 No. 4 (2024): Desember : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v1i4.924

Abstract

Rural and Urban Land and Building Tax is one of the main sources of State revenue for development financing. In the implementation of PBB-P2 collection, there are still many people who are not aware of the rights and obligations in paying taxes, this is due to the fact that there is still very low public awareness and knowledge in paying taxes. Public awareness as taxpayers in paying taxes will increase if there is an understanding of taxes in society. This research is an empirical legal research where data is obtained directly from the research location. Two types and sources of data are used, namely: primary data and secondary data. The data collection technique uses interview guidelines and literature/journal studies. The results of this study show that: (1). Taxpayer income in Fatululi Village is still very low in taxpayer awareness, economic conditions and the influence of Covid-19. (2). The government's countermeasures are still lacking in socialization or counseling to the taxpayer community. Suggestions need to be further increased socialization or counseling to the public about understanding paying PBB and need to be emphasized the existing tax sanctions.
Fungsi Pemerintah Desa dalam Pengelolaan Pasar Desa untuk Meningkatkan Pendapatan Asli Desa di Desa Helanlangowuyo Kecamatan Ile Boleng Kabupaten Flores Timur Aloysius Kewa Ama; Rafael Rape Tupen; Marlyani Anita Seran
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 2 No. 1 (2025): Maret : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v2i1.1249

Abstract

The Village Government has a very important function in managing all resources in the Village, one of which is the potential of the village market. The Village Market is a market built and managed by the Village Government with a place of business in the form of shops, stalls and tents or other similar names. Especially the Helanlangowuyo Village Government which is provided for traders. Based on Helanlangowuyo Village Regulation Number 6 of 2016 concerning Helanlangowuyo Village Finance Article 8 concerning the amount of village market retribution. The formulation of the problem in this study: (1) How is the Function of the Village Government in managing the Senadan Village Market to increase the original village income in Helanlangowuyo Village? (2) How does the contribution of the Senadan Village Market retribution to the original village income in Helanlangowuyo Village? (3) What are the inhibiting factors of the Village Government's Function in managing the Senadan Village Market to increase PADes in Helanlangowuyo Village? This type of research is empirical legal research which is a study of legal identification and legal effectiveness so that in its preparation, field research is carried out that utilizes data supported by primary data sources and secondary data. The results of the research and discussion show that: (1) In the management of the Senadan Village Market, the Helanlangowuyo Village Government faces challenges related to the status of the market land which is still a rental system and market facilities which are still very limited. (2) The contribution of market levies from 2021 to 2023 has decreased significantly, with the total contribution decreasing from IDR 3,275,250 in 2021 to IDR 3,027,750 in 2023. (3) The management of the Senadan Village Market faces obstacles in the form of a lack of clear regulations, low quality of human resources, lack of public awareness and inadequate conditions of facilities and infrastructure.
Co-Authors Ainun Blegur Aloysius Kewa Ama Cyrilius Wilton Taran Lamataro Donald Finit Dwi Sari Rambu Andu Uma Ndjurumbaha Erminilda Febriani Angkang Felix Yoseph Pulu Pinga George Frederik Yulio Jano Grasela Mariana Ballo Hernimus Ratu Udju Ignatius Loyola Julio Doni Kuma Josef M Monteiro Kamore, Kristanto Kesya Alfa Rambu Hana Tonga Kotan Y. Stefanus Marlyani Anita Seran Megi Octaviana Radji Oberlin Seobil Penu Reynaldi Don Reto Ronaldo Jhon Christiano Blegur Saryono Yohanes Stephania Wulan Olgariani Wiwin Maryani Mada Yabes Abraham Hau Wele Yohanes G. Tuba Helan Yosef Mario Moentero Yosef Mario Monteiro Yosefina Sartika Indah Yoseph Nainahas