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All Journal Nagari Law Review Jurnal Pengabdian Masyarakat Dharma Andalas
Fithrina, Hendria
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Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Pasca Pengalihan Kewenangan Pemungutan Daerah Provinsi Sumatera Barat Fithrina, Hendria; Gusminarti, Gusminarti; Hardi, Luthfia Febrina
Nagari Law Review Vol 8 No 3 (2025): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.8.i.3.p.467-476.2025

Abstract

Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments regulates that the authority to collect Rural and Urban Land and Building Taxes is transferred from the Central Government to the Regional Government (Regency/City). This research is entitled The Effectiveness of Rural and Urban Land and Building Tax Collection (PBB P2) After the Transfer of Collection Authority to the Regions in West Sumatra Province. The aim of this research is to determine the effectiveness of Land and Building. Tax collection Rural and Urban in Padang City Bapenda. This type of research is empirical juridical with a qualitative approach. The source of data obtained is primary data with data collection methods through interviews and documentation. The results of the research obtained that the effectiveness of the Rural and Urban Land and Building Tax collected by the Padang City Bapenda is quite effective. That is, with an average of 80%. In 2019 the achievement value was 84.53%, in 2020 the achievement value was 83.06%, in 2021 the achievement value was 85.95%. In 2022 the achievement value was 87.35%. Furthermore, the results of research using descriptive show that the system and procedures for collecting Land Tax and The building is running as it should, but when it comes to paying the Land and Building Tax itself, taxpayers are still reluctant to make direct deposits to the designated Bank or Post and Giro Office and generally taxpayers tend to wait for the collection officer to make the collection.
Pendampingan dan Sosialisasi Pembentukan Koperasi Nagari Merah Putih Nagari Kudu Gantiang Kabupaten Padang Pariaman Gusminarti, Gusminarti; Fithrina, Hendria; Khairani, Khairani; Yuslim, Yuslim; Rosari, Anton; Romi, Romi; Darnis, Darnis; Fatimah, Titin; Zulfitri, Amelia; Syofiarti, Syofiarti; Andora, Hengki; Delyarahmi, Sucy; Warman, Kurnia; Fendri, Azmi
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i1.2232

Abstract

Based on Presidential Instruction No.9/2025 the President ordered each village to form a Merah Putih Village Cooperative. Therefore, the Government of Nagari Kudu Gantiang in collaboration with the Department of State Administration Law, Faculty of Law, Andalas University conducted community service related to the establishment of the Merah Putih Nagari Cooperative. This activity aims to assist and socialize the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang as an effort to strengthen the community-based economy. The method used is in the form of socialization and assistance in the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang. The result of this service is that the Nagari Merah Putih Cooperative of Nagari Kudu Gantiang has been established as a revitalization of the Kudu Gantiang Village Unit Cooperative (KUD) which has not carried out its business activities for a long time.
Implikasi Undang – Undang Nomor 1 Tahun 2022 Terhadap Keberadaan Pajak Daerah Sebagai Sumber PAD Kabupaten/Kota di Provinsi Sumatera Barat Fithrina, Hendria; Gusminarti, Gusminarti; Darnis, Darnis; Kurniawan, Fajri
Nagari Law Review Vol 7 No 3 (2024): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.3.p.506-515.2024

Abstract

The implications of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, are improvements to Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. In Law Number 1 of 2022, there are changes to the components of regional tax types in districts/cities in Indonesia, one of the aims of which is to increase the regional PAD. The seriousness of the Regency/City Government in implementing the regulations in this Law will be very beneficial for regional income from the tax sector. For this reason, research was carried out on the following problems: First, what is the regional government's view of the implications of Law Number 1 of 2022 in West Sumatra? Second, how is the implementation of Law Number 1 of 2022 regarding the existence of Regional Taxes in West Sumatra? Third, what are the obstacles faced and the solutions implemented in implementing Law Number 1 of 2022 in West Sumatra? To answer the research focus, this research uses empirical juridical research methods with research specifications from the West Sumatra Bapenda, Padang City Government Bapenda and West Pasaman Regency Bapenda, and is analyzed through literature review and data analysis methods using qualitative-juridical. A number of stages must be carried out by the government, such as completing the drafting of implementing Regional Regulations as intended in the a quo statutory regulations, conducting regional potential studies with consultants to determine the potential for regional tax revenue in the Regency/City, then carrying out socialization to the community as mandatory taxes, as well as technical guidance to tax collector employees within the Regional Government Organization (OPD) in order to maximize the potential of regional wealth in Regencies/Cities in West
Penyelenggaraan Jaminan Hari Tua Terhadap Asisten Rumah Tangga Yang Bekerja Pada Orang Perseorangan Pasca Diberlakukannya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja Gusminarti, Gusminarti; Fithrina, Hendria
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.158-169.2023

Abstract

To achieve the government's goal of providing decent work for the community as accommodated in the Constitution Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia as regulated through a derivative regulation of Law Number 13 of 2003 which regulates Manpower. The presence of this arrangement provides certainty to the workforce who are people who can do work to produce goods and services both to meet their own needs and for the community. However, over time, there were several changes to the regulations with the presence of the Job Creation Act which reduced the labor guarantee. In this regard, the author will examine several problems, namely: how is the protection of old-age insurance in the social security system for workers in Indonesia, how is the application of the rules for the protection of old-age insurance to the participation of household assistants who work for individual employers, what appears in providing this old-age insurance protection for household assistants, and what efforts will be made by the Manpower Office in embracing household assistants to become participants in the old-age insurance protection. With the presence of several problems that will be studied by the author using a normative juridical research method that will focus on labor legislation, this is also strengthened by a qualitative approach method. The presence of an effort to protect the workforce by providing Old-Age Security protection, especially to Household Assistants, is the answer that we want to produce for efforts with the presence of regulations that protect ART in Indonesia
Co-Authors Azmi Fendri Darnis Darnis, Darnis Fajri Kurniawan Gusminarti, Gusminarti Hardi, Luthfia Febrina Hengki Andora Khairani Khairani Romi Romi, Romi Rosari, Anton Sucy Delyarahmi Syofiarti Titin Fatimah Yuslim Yuslim Zulfitri, Amelia