Siregar, Vivi Ariani
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ANALISIS LAJU PERTUMBUHAN DAN KONTRIBUSI PENERIMAAN PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH KOTA MEDAN (Studi Pada Badan Pendapatan Daerah Kota Medan) Siregar, Vivi Ariani; Sukmawati, Cut
Negotium: Jurnal Ilmu Administrasi Bisnis Vol 7 No 1 (2024): Januari-Juni
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/njiab.v7i1.12791

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana analisis laju pertumbuhan dan kontribusi penerimaan pajak restoran terhadap pendapatan pajak daerah di Kota Medan selama periode 2018-2021. Penelitian ini menggunakan metode penelitian campuran yaitu metode kualitatif dan kuantitatif. Pengumpulan data dilakukan dengan teknik wawancara dan dokumentasi. Kemudian data akan dianalisis dengan menggunakan teknik reduksi, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian yang sudah dilakukan pada Badan Pengelolaan Pajak dan Retribusi Daerah Pemerintah Kota Medan, diperoleh hasil bahwa laju pertumbuhan pajak restoran tergolong positif dikarenakan setiap tahunnya rata-rata pertumbuhan pajak restoran di Kota Medan mencapai 10,30%. Kemudian, pajak restoran sendiri memiliki kontribusi yang besar terhadap pendapatan pajak daerah di Kota Medan, di mana selama periode 2018-2021 rata-rata pajak restoran mampu memberikan kontribusi untuk pendapatan pajak daerah mencapai 12,95%. Hal ini menunjukkan bahwa pajak restoran memiliki kontribusi yang besar dalam meningkatkan pendapatan pajak daerah di Kota Medan.
The Urgency of the Indigenous Peoples Bill: Developing a Legal Framework for the Protection of Environmental Activists in Indonesia Wijaya, I Ketut Kasta Arya; Azhar, Ali; Ridwan, Muannif; Fikri, KMS. Novyar Satriawan; Siregar, Vivi Ariani; Siagian, Ruben Cornelius
Jurnal Pertahanan: Media Informasi tentang Kajian dan Strategi Pertahanan yang Mengedepankan Identity, Nasionalism dan Integrity Vol 11, No 1 (2025)
Publisher : The Republic of Indonesia Defense University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33172/jp.v11i1.19762

Abstract

The research investigates the challenges faced by environmental and indigenous activists in Indonesia, focusing on how legal and institutional frameworks contribute to criminalization and repression. Using a qualitative case study approach, the research analyzed several landmark cases, including those of Daniel Frits Tangkilisan, Jasmin, and others, to identify recurring patterns of legal intimidation, particularly through the misuse of defamation and subversion provisions. These cases were selected based on their representativeness and relevance to broader trends observed in environmental conflicts involving indigenous peoples. The research identified systemic gaps in legal protection for environmental defenders by tracing the legal trajectory and socio-political context surrounding the incidents. These gaps allow industrial interests to suppress dissent and perpetuate ecological damage without adequate accountability. The findings demonstrate the interconnectedness of these patterns, exposing a broader legal and political landscape that fails to adequately safeguard human rights and environmental justice. The research contributes to academic discourse by offering a critical reflection on how existing legal instruments in Indonesia fail to address these issues. It argues that the passage of the Indigenous Peoples Bill could be an important step toward institutional reform by strengthening legal protections, enabling participatory resource governance, and reducing the criminalization of legitimate advocacy efforts. The novelty of this research lies in the analytical link between individual case dynamics and structural legal deficiencies, which provides a framework for policy discussions rooted in empirical evidence and grounded analysis.