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Tinjauan Hukum terhadap Kebijakan Pemutihan Pajak Kendaraan Bermotor: Antara Kepentingan PAD dan Kepatuhan Wajib Pajak Tedy Irawan; Adinda Berliana Rizkita Anjani; Diah Ajeng Pangestu; Marsya Amalina Djatmiko
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 3 (2025): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i3.5073

Abstract

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.
Efektivitas Perkembangan Implementasi Trias Politica dalam Kinerja Lembaga Tinggi Negara Rohmatul Jannah; Keisya Oktavia Afida Denna; Theo Galih Prayudha; Gilang Mafliano Rachmatshah; Tedy Irawan; Kuswan Hadji
Perspektif Administrasi Publik dan hukum Vol. 1 No. 4 (2024): Oktober : Perspektif Administrasi Publik dan hukum
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/perspektif.v1i4.57

Abstract

This research aims to analyze the effectiveness of developments in the implementation of Trias Politica principles in the performance of high state institutions in Indonesia. Trias Politica, which refers to the separation of powers into executive, legislative and judiciary, is an important foundation in a democratic government system. Through a qualitative approach, this research evaluates how the division of power has transformed since the implementation of political reform in Indonesia, as well as its impact on the performance of state institutions in carrying out their duties and functions. The research results show that although there have been significant developments in the implementation of Trias Politica, several challenges such as overlapping authority, lack of synergy between institutions, and political influence remain obstacles. However, the application of the principle of separation of powers has generally increased accountability, transparency and efficiency in the performance of high state institutions. This research recommends strengthening coordination between institutions and more stringent legal reforms to improve the performance of state institutions as a whole.