Ngau Lobo, Ferdinandus
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ANALISIS PERAN PEMERINTAH KOTA KUPANG DALAM MEWUJUDKAN KOTA KUPANG MENJADI KOTA LAYAK ANAK Silviana Dewi, Nataly; Ngau Lobo, Ferdinandus; Morison Deze, Januarius
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 4 No. 3 (2024): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v4i3.496

Abstract

In this article, we analyze the role of the Kupang City Government in making Kupang City a Child Friendly City (KLA). Children have the right to grow and develop in a safe and healthy environment, so the government's responsibility is very important in ensuring that they provide them with their rights. This research uses empirical juridical methods, combining literature studies and field data. The results show that the government must collaborate with society, non-governmental organizations, and the private sector to create responsive policies. Some of the challenges faced include social, economic and cultural conditions that influence policy implementation. This article recommends a participatory approach in formulating policies, identifying children's needs, as well as concrete development programs. With the right steps, it is hoped that Kupang City can become an example for other regions in fulfilling children's rights and protecting children effectively. Through joint commitment, it is hoped that KLA can be realized well, providing benefits for the future of children in Kupang City.
PENGATURAN PAJAK KENDARAAN BERMOTOR DI KOTA KUPANG Ngau Lobo, Ferdinandus; Hallan, Markus A.K.B; Putra Seran, Eusebius Samudra; Odjan, Theresia Denisa Saraswati; Moru, Rosalia; B.Cermeta, Amelia Leni; Haba, Apriyanto Huki; Hoar, Ayuni Adelbertha; Paskalis Maggi, Yahyadi Agung; Echa Kelen, Aurelia Agatha; Edgardo, Filigon Jerby; Buan, Okran Donatua; Primayogi Sola, Petrus Vincentius
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.695

Abstract

The Motor Vehicle Tax (PKB) is one of the important sources of revenue for local governments in order to support development and strengthen fiscal independence. This study aims to analyze legal arrangements related to PKB in Kupang City and identify factors that affect the level of community compliance in paying the tax. The method used is a juridical-normative and empirical approach by examining the applicable laws and regulations and implementation data in the field. The results of the study show that the PKB regulation in Kupang City is in accordance with national provisions such as Law Number 28 of 2009 and Law Number 1 of 2022, and is strengthened by Kupang City Regional Regulation Number 1 of 2024 which regulates the collection of PKB and BBNKB options. Although legal tools have been available, the level of public compliance is still low due to various factors, including low legal understanding, negative perception of tax rates, less effective administrative sanctions, and suboptimal public services. For this reason, it is necessary to increase legal socialization, evaluate the implementation of regional regulations, and improve the quality of services to support the effectiveness of tax policies at the regional level.