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All Journal Birokrasi: Jurnal Ilmu Hukum dan Tata Negara Jembatan Hukum: Kajian Ilmu Hukum, Sosial dan Administrasi Negara
Cyrilius Wilton Taran Lamataro
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Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Legalitas Pemungutan Parkir Tepi Jalan Umum di Kota Kupang: Telaah Konstitusional terhadap Praktik Pemerintahan Daerah Jenny Ermalinda; Chatryen M Dju Bire; Adhe Ismail Ananda; Daud Yaferson Dollu; Cyrilius Wilton Taran Lamataro
Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA Vol. 4 No. 1 (2026): Maret: Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/birokrasi.v4i1.2385

Abstract

This study examines the legality of on-street parking levy practices in Kupang City from a constitutional law perspective, with a primary focus on the application of the legality principle. The background of this research stems from a significant discrepancy between the legal norms established in statutory regulations and the empirical administrative practices occurring in the field. Identified issues include the collection of levies without official tickets, the lack of clarity regarding the identity and legal status of collection officers, and the inconsistent and non-transparent application of parking tariffs. This research employs a normative-empirical legal method by applying statutory, conceptual, and empirical approaches through limited field observations. The findings indicate that although the Kupang City Government formally possesses the attribution of authority to collect parking levies, the implementation frequently deviates from the established legal procedures. Such deviant practices potentially constitute ultra vires actions and violate the principle of due process of law in government administration. This study concludes that the substantive legality of parking levies in Kupang City has not been fully realized, thereby undermining legal certainty and public trust in the legitimacy of local governance. The implications of this research emphasize the imperative for comprehensive reform of the supervision system and stricter enforcement of administrative procedures to ensure the rule of law at the local level.
Co-Authors Chatryen M Dju Bire Daud Yaferson Dollu Grasela Mariana Ballo Jenny Ermalinda Rafael Rape Tupen