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All Journal YUSTISI JUSTISI INTEGRITAS : Jurnal Pengabdian Eksekusi : Journal Of Law Yustisi: Jurnal Hukum dan Hukum Islam PROFICIO: Jurnal Pengabdian Masyarakat Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Journal Of Human And Education (JAHE) PATTIMURA Legal Journal Jurnal Ilmu Multidisplin Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Law and Nation
Ferdinandus Ngau Lobo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR FAKTOR PENGHAMBAT REALISASI PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DIKABUPATEN MANGGARAI(Studi kasus: Peraturan Daerah Kabupaten Manggarai Tentang APBD Tahun Anggaran 2021-2023) Stanislaus Defretin Parlan; Ferdinandus Ngau Lobo; Benediktus Peter Lay
JOURNAL OF LAW AND NATION Vol. 4 No. 2 (2025): Journal of Law and Nation
Publisher : INTELIGENSIA MEDIA

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Abstract

Rural and Urban Land and Building Tax (PBB-P2) is an important component of Local Own-Source Revenue (PAD), which plays a vital role in supporting development and public services at the local level. In Manggarai Regency, the realisation of PBB-P2 revenue often falls short of the targets set in the Manggarai Regency Regional Regulation on the 2021-2023 Fiscal Year Budget, indicating the existence of factors that hinder its collection. This study aims to identify and analyse in depth the inhibiting factors and to determine the efforts made by the Manggarai Regency Regional Revenue Agency in increasing Urban and Rural Land and Building Tax (PBB-P2) revenue. The type of research used is empirical legal research with a sociological juridical approach. The data used in this research is primary and secondary data, with the data collection technique being interviews and the data analysis method used in this research being qualitative descriptive analysis, which explains and describes the data obtained to provide answers to the problems. The results of the study show that the factors hindering the realisation of PBB-P2 tax collection in Manggarai Regency are, first, law enforcement related to the implementation of the 2021-2023 regional budget (APBD) regulations. Legal products are said to be effective if they have been applied and implemented. Second, the factor of taxpayer awareness and compliance. The level of taxpayer awareness of their obligation to pay PBB-P2 is still relatively low, which is exacerbated by a lack of effective socialisation and understanding of the benefits of taxes for regional development. The economic factors of taxpayers, where most of the community has an irregular income, also affect their ability to fulfil their tax obligations in a timely manner. Thirdly, the inaccuracy of tax object data, such as data on ownership and land/building area, as well as slow data updates, often cause discrepancies between field data and recorded data, leading to potential revenue losses. Fourthly, a factor that hinders the implementation of PBB-P2 collection is the lack of supporting facilities or infrastructure. In this case, the infrastructure referred to includes transportation facilities, office facilities, and data management systems. Fifth, the cultural factor of PBB-P2 tax collection is often seen as a burden, not as a contribution to regional development. In the local culture, there is an assumption that land wealth is jointly owned by the community, so they feel they should not have to pay tax on the land. In the process of collecting PBB-P2 taxes, the regional revenue agency conducts socialisation and updates the tax database. The research data shows that the realisation of PBB P2 collection is often not in line with the targets set in the Regional Regulation (Perda) on the Regional Revenue and Expenditure Budget for the 2021-2023 fiscal year. This discrepancy can be caused by various factors. The solution is that the Regional Revenue Agency must update tax object data regularly and accurately, which includes re-data collection, field verification, and data integration with related agencies. For the community, understand the benefits of land and building taxes and know that the PBB-P2 paid will return to the community in the form of development and public services.
The Legal Status of Paid Parking in Churches in the Perspective of Regional Taxes and Levies Ferdinandus Ngau Lobo; Markus Hallan; Martinus Julianto Dae Djono; Rosalia Martha Jawa Kelen
PATTIMURA Legal Journal Volume 4 Issue 2 August (2025): PATTIMURA Legal Journal
Publisher : Postgraduate Program Doctoral in Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/pela.v4i2.20983

Abstract

Introduction: Churches, as religious institutions, are generally exempt from taxation. However, the emergence of paid parking practices within church premises has not received public criticism. The public tends to view it as a form of voluntary participation rather than a commercial activity. This raises legal questions from the perspective of tax law and regional levies. Purposes of the Research: To examine the legal standing of paid parking practices at churches from the perspective of tax and regional levies. Methods of the Research: This study uses normative legal research with a statute approach, focusing on the analysis of legal materials through a literature review of laws and regulations as well as relevant legal literature. Results Main Findings of the Research: Paid parking within church premises is juridically categorized as a parking tax object, not a regional levy. However, referring to Article 77 paragraph (3) letter b of Law Number 28 of 2009, places of worship are exempt from tax if used solely for public services and not for commercial purposes. Since the parking proceeds are used to support church services, such practices should be excluded from the parking tax object. This indicates the need to expand the scope of tax exemption provisions to accommodate the essential function of places of worship.
Reading the Character of the Pata Dela Customary Law in Sustainable Forest Management and Food Security of the Ngadhu Bhaga Community Maria Theresia Geme; Ferdinandus Ngau Lobo; Benediktus Peter Lay; Mary Grace Megumi Maran
JUSTISI Vol. 12 No. 2 (2026): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v12i2.5066

Abstract

This study aims to discover legal characteristics, namely behavioral norms in pata dela, particularly those related to sustainable forest development and food security. The method used in this study is empirical legal research conducted in Rakalaba Village, West Golewa District, Ngada Regency, East Nusa Tenggara Province. The approaches used in this study are legal sociology, philosophy, legal history, and conceptual approaches. The data used in this study are primary and secondary data.  The data were processed and then analyzed using descriptive qualitative methods. The novelty of this study focuses on the character of legal norms, namely the commands and prohibitions contained in the local wisdom of pata dela. These legal norms serve as guidelines for realizing sustainable forestry development that has an impact on food security. The results of the study show that the Ngadhu bhaga customary law community has an oral tradition called pata dela or ancestral teachings. Pata dela contains primary legal norms, namely commands marked with the word bodha, which means mandatory. In addition, pata dela also contains prohibitions marked with the word ma'e, which means forbidden. Pata dela plays a role in sustainable forest development based on customary law. For example, in the command “Bodha sepe ne'e de kenge, latu ne'e de kabu” and the prohibition “Ma'e rawu dhapi kabu, ma'e sa'a dhapi tara”. Through this oral tradition, the community can ensure that plants continue to grow. Pata dela also has implications for realizing food security for the Ngadhu Bhaga community. It contains commands and prohibitions that reflect an ecological understanding that food crops must be sustained so that they remain available over time. Food security is not only a matter of the availability of food at present, but also a guarantee that future generations will continue to have access to quality food sources. Conclusion of this study is that Pata dela contains primary legal norms that include commands and prohibitions. Pata dela is still alive and is still used as a guideline in sustainable forest development to achieve food security.
LEGAL AND SOCIOLOGICAL ANALYSIS OF WASTE MANAGEMENT IN ALOR REGENCY FROM THE PERSPECTIVE OF FORMING REGIONAL REGULATIONS Ferdinandus Ngau Lobo; Maria Imaculata Go'o Laki; Eugenia Soares De Yesus; Gabriel Faustin Vicky Seran; Alessandro Nandito S Wadan
EKSEKUSI Vol. 8 No. 1 (2026): Eksekusi : Journal Of Law
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

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Abstract

ABSTRACT Waste management is a pivotal issue in regional environmental policy, particularly in archipelagic regions such as Alor Regency, which faces limitations in waste management facilities and infrastructure. This study aims to analyze the juridical and sociological aspects of waste management in Alor Regency to serve as the basis for the formation of a Regional Regulation concerning Waste Management. The research method employed is normative juridical with a socio-legal approach, conducted through the analysis of statutory regulations and empirical data obtained from regional agency reports, scientific literature, and observations of waste management conditions. The results indicate that despite a strong legal foundation provided by Law No. 18 of 2008, Government Regulation No. 81 of 2012, Law No. 32 of 2009, and regional autonomy authority under Law No. 23 of 2014, implementation in Alor Regency remains ineffective due to low community participation, inadequate infrastructure, and a weak legal culture. Sociologically, the increasing volume of waste and changes in community consumption behavior are not commensurate with the available waste management capacity. Therefore, the enactment of a Regional Regulation is an urgent necessity to provide legal certainty, strengthen institutional frameworks, and promote a sustainable waste management model based on community participation and the 3R principles.Keywords: Waste management, juridical analysis, sociological analysis, Regional Regulation, Alor Regency. ABSTRAK Pengelolaan sampah merupakan isu sentral dalam kebijakan lingkungan hidup daerah, terutama di wilayah kepulauan seperti Kabupaten Alor yang menghadapi keterbatasan sarana dan prasarana persampahan. Penelitian ini bertujuan menganalisis aspek yuridis dan sosiologis pengelolaan sampah di Kabupaten Alor sebagai dasar pembentukan Peraturan Daerah tentang Pengelolaan Sampah. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan sosiolegal, melalui analisis peraturan perundang-undangan dan data empiris yang diperoleh dari laporan instansi daerah, literatur ilmiah, dan observasi terhadap kondisi pengelolaan sampah. Hasil penelitian menunjukkan bahwa meskipun terdapat dasar hukum yang kuat melalui UU No. 18 Tahun 2008, PP No. 81 Tahun 2012, UU No. 32 Tahun 2009, serta kewenangan otonomi daerah dalam UU No. 23 Tahun 2014, implementasi di Kabupaten Alor masih tidak efektif karena rendahnya partisipasi masyarakat, minimnya infrastruktur, dan lemahnya budaya hukum. Secara sosiologis, meningkatnya volume sampah dan perubahan perilaku konsumsi masyarakat tidak sebanding dengan kapasitas pengelolaan sampah yang tersedia. Oleh karena itu, pembentukan Peraturan Daerah menjadi kebutuhan mendesak untuk memberikan kepastian hukum, memperkuat kelembagaan, serta mendorong model pengelolaan sampah yang berkelanjutan berbasis masyarakat dan prinsip 3RKata.Kunci: Pengelolaan sampah, analisis yuridis, analisis sosiologis, Peraturan Daerah, Kabupaten Alor.
Co-Authors Alessandro Nandito S Wadan B.Cermeta, Amelia Leni Benediktus Peter Lay Benediktus Peter Lay Buan, Okran Donatua Carmo, Jacinta Da Reissureicao do Cintia Ayu Yamayanti Selan D.W. Rabawati Do Carmo, Jacinta Da Reissureicao Echa Kelen, Aurelia Agatha Edgardo, Filigon Jerby Ernesro J. Danggur Ernesta Uba Wohon Ernestha Uba Wohon Eugenia Soares De Yesus Faot, Petrus Gabriel Faustin Vicky Seran Gabriel Faustin Vicky Seran Gabriela Putri Minami Haba, Apriyanto Huki Hallan, Markus A.K.B Hoar, Ayuni Adelbertha Lay, Benediktus Peter Maran, Mary Grace Megumi Maria Imaculata Go'o Laki Maria T.Geme Mariana Marines Hardiyanti Meze Markus A.K.B Hallan Markus Hallan Martinus Julianto Dae Djono Mary Grace Megumi Maran Morison Deze, Januarius Moru, Rosalia Ngompat, Yohanes Leonradus Nurwijayanti Odjan, Theresia Denisa Saraswati Paskalis Maggi, Yahyadi Agung Primayogi Sola, Petrus Vincentius Putra Seran, Eusebius Samudra Rade, Stefanus Don Rizky Semelweys Bastian Pahawu Rosalia Martha Jawa Kelen Samara, Finsensius Santo, Maria Fransiska Owa da Silviana Dewi, Nataly Stanislaus Defretin Parlan Temaluru, Hermanus Marang Yohanes Leonardus Ngompat Yosephin Sugiani Boleng