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All Journal Jurnal Komunikasi Hukum Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Bersama: Jurnal Pengabdian Kepada Masyarakat
I Wayan Putu Sucana Aryana
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal DIALEKTIKA : Jurnal Ilmu Sosial

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The Legal Aspects of Hotel Tax Collection Using an Online System Anbiya Resti Cendani; I Wayan Putu Sucana Aryana; Cokorde Istri Dian Laksmi Dewi
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 1 (2025): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i1.440

Abstract

The online hotel tax collection in Badung Regency is an implementation of an integrated, transparent, and efficient taxation system, in accordance with Government Regulation No. 82 of 2012 concerning the Implementation of Electronic Systems and Transactions. This system facilitates taxpayers in fulfilling their tax obligations by connecting various subsystems electronically and in real-time. This study aims to analyze the implications of the online hotel tax collection in Badung Regency and the challenges faced during its implementation. The research method used is normative legal research supported by empirical research, which involves direct field observation and comparison with relevant laws and regulations. The results show that online tax collection in Badung Regency has the potential to improve efficiency, transparency, and regional revenue, as well as provide convenience for taxpayers in reporting and payment. However, challenges such as digital literacy and data security remain barriers that need to be addressed. The commitment of the local government and public support are essential to overcoming these issues. With the continuous development of technological infrastructure and strict supervision, the online tax collection system can become an effective tool in driving economic growth and public welfare in Badung Regency.
Comparison of Refugee Handling Policies from Abroad in Malaysia and Indonesia Yasir; I Wayan Putu Sucana Aryana; Cokorde Istri Dian Laksmi Dewi
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 2 (2025): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i2.629

Abstract

Currently, there are around 12,295 refugees registered at the UNHCR office in Indonesia. However, many of them have an unclear fate, and many of them have even held demonstrations in various places in Indonesia. The empirical legal research with a comparative approach that was conducted resulted in the following conclusions: a) The chaotic handling of foreign refugees in Indonesia is caused by the negative stigma of the community and government towards the existence of foreign refugees, institutional problems, and socio-economic conditions that do not support facilitating employment opportunities for foreign refugees; b) Indonesia and Malaysia are not obliged to accept refugees because they are not signatories to the 1951 Refugee Convention and the 1967 Refugee Protocol. However, the two countries continue to accept them temporarily for humanitarian reasons. The system for handling foreign refugees in Malaysia is more controlled because the legal system adopted also influences Malaysia's firm stance towards foreign refugees. The government must immediately improve the mechanism for handling asylum seekers and foreign refugees in Indonesia so that institutional problems can be overcome and create a more focused handling system that is able to form a firm stance regarding the existence of foreign refugees in Indonesia.
Co-Authors Agus Pranowo Anbiya Resti Cendani Cokorda Istri Dian Laksmi Dewi Dian Laksmi Dewi, Cokorde Istri I Gede Bina I Gusti Ngurah Krisna Arimbawa I Ketut Aryana I Made Artana I Made Ediana I Putu Andika Heri Sayoga Nyoman Toya Yasir