p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Journal Juridisch
Kadi Sukarna
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

Strategi Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Demak Nilaiana, Nilaiana; Kadi Sukarna; Muhammad Junaidi; Endah Pujiastuti; Aisyah Nurhaliza
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11400

Abstract

This study aims to analyze strategies for optimizing local tax revenues in Demak Regency, which play a strategic role as the primary source of financing for development and public services. The urgency of this research lies in evaluating the regional tax policies that have not yet been fully optimized, resulting in limited funds to cover government expenditures. The novelty of this study lies in its comprehensive analysis of optimization strategies, including updating tax data, utilizing information technology, improving service quality, and enforcing strict legal measures. Furthermore, this research emphasizes the importance of inter-agency collaboration, particularly with the Regional Financial and Asset Management Agency, as well as education and socialization programs to enhance taxpayer awareness and compliance. Employing a normative juridical approach supported by primary data from interviews and secondary data from statutory regulations, the findings reveal that optimization of tax revenues can be achieved through integrated information systems, stronger supervision, and incentive schemes for compliant taxpayers. These findings are expected to contribute to strengthening local tax policy and supporting the sustainable improvement of public welfare in Demak Regency.   Penelitian ini bertujuan untuk menganalisis strategi optimalisasi penerimaan pajak daerah di Kabupaten Demak yang memiliki peran strategis sebagai sumber utama pembiayaan pembangunan dan pelayanan publik. Urgensi penelitian terletak pada evaluasi terhadap kebijakan penerimaan pajak daerah yang belum optimal, sehingga berdampak pada keterbatasan dana untuk menutupi kebutuhan belanja pemerintah daerah. Kebaruan penelitian ini terletak pada analisis komprehensif mengenai strategi optimalisasi yang mencakup pemutakhiran data perpajakan, pemanfaatan teknologi informasi, peningkatan kualitas pelayanan, serta penegakan hukum yang tegas. Selain itu, penelitian ini juga menekankan pentingnya kolaborasi lintas instansi, termasuk dengan Badan Pengelolaan Keuangan dan Pendapatan Aset Daerah, serta edukasi dan sosialisasi untuk meningkatkan kesadaran dan kepatuhan wajib pajak. Dengan menggunakan pendekatan yuridis normatif yang didukung oleh data primer melalui wawancara dan data sekunder berupa peraturan perundang-undangan, hasil penelitian menunjukkan bahwa optimalisasi penerimaan pajak dapat dicapai melalui integrasi sistem informasi, penguatan pengawasan, dan insentif bagi wajib pajak patuh. Temuan ini diharapkan memberikan kontribusi bagi penguatan kebijakan perpajakan daerah serta mendukung peningkatan kesejahteraan masyarakat Kabupaten Demak secara berkelanjutan.
Juridical Review Oo The Effectiveness of The Motor Vehicle Tax Receivables Collection Program in Semarang City Agung Prasetyo, Raden Soeko; Kadi Sukarna; Muhammad Junaidi; Kukuh Sudarmanto; Endah Pujiastuti
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11594

Abstract

The purpose of this study is to determine and analyze the effectiveness of the motor vehicle tax receivables collection program in Semarang City, as well as to determine and analyze the supporting and inhibiting factors for the effectiveness of the program. This research is a type of empirical juridical legal research with a statutory approach. The research specification uses descriptive analysis. The data in this study were obtained through interviews and literature studies and then analyzed qualitatively. The results of the study explain that the effectiveness of the motor vehicle tax receivables collection program in Semarang City is marked by an increase in motor vehicle tax revenue compared to the same month period last year and a significant increase in revenue before the program was implemented. Supporting factors for the effectiveness of the motor vehicle tax receivables collection program in Semarang City are cooperation with other agencies and optimizing the use of technology, inhibiting factors are a lack of public awareness and technical obstacles such as data differences between motor vehicle data and vehicle owners.   It is hoped that in the future, the collection program for motor vehicle tax receivables in Semarang City can continue to be improved by improving the data collection system for vehicles and vehicle owners to be more accurate, and increasing socialization to the public about the importance of paying taxes on time. In addition, increased coordination between related agencies is also expected to minimize technical obstacles that have been a hindrance. Thus, it is expected that motor vehicle tax revenue will be more optimal, and this program can run more effectively and efficiently.
Perlindungan Hukum Terhadap Profesi Dokter Atas Tindakan Aborsi Korban Perkosaan Dalam Perspektif Undang-Undang Kesehatan Astuti, Niken; Kadi Sukarna; Kukuh Sudarmanto; Zaenal Arifin
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11406

Abstract

This study aims to analyze the legal provisions on abortion and the legal protection for doctors in abortion cases involving rape victims, based on Law Number 17 of 2023 concerning Health. The research background is rooted in the normative conflict between the Indonesian Penal Code (KUHP), which absolutely prohibits abortion, and the Health Law, which provides exceptions under certain conditions, thereby creating legal uncertainty. Ensuring legal certainty for doctors is crucial so that they are not placed in a vulnerable position when performing their professional duties. This research applies a normative juridical method with a descriptive-analytical specification, using qualitative analysis through systematic, grammatical, and teleological interpretation of legal norms. The findings show that Article 428 paragraph (3) of Law No. 17/2023 establishes a new juridical foundation that explicitly protects doctors from criminal liability, provided that they meet administrative and professional requirements, such as a valid practice license, registration certificate (STR), implementation in accredited health facilities, informed consent, and reporting to the Health Office. The novelty of this research lies in its emphasis on legal protection for doctors through the latest regulation, which has not been widely examined in previous studies that focused more on ethical dilemmas or gestational age limits. The study concludes that legal protection for doctors in abortion cases due to rape constitutes a form of legal certainty as well as the fulfillment of victims’ rights, with recommendations for synchronizing gestational age limits across related regulations and strengthening technical guidelines by the government and professional organizations to ensure consistent implementation.   Penelitian ini bertujuan untuk menganalisis ketentuan hukum aborsi dan perlindungan hukum terhadap dokter dalam kasus aborsi akibat perkosaan berdasarkan Undang-Undang Nomor 17 Tahun 2023 tentang Kesehatan. Latar belakang penelitian didasari oleh konflik norma antara KUHP yang melarang aborsi secara mutlak dan Undang-Undang Kesehatan yang memberikan pengecualian dalam kondisi tertentu, sehingga menimbulkan ketidakpastian hukum. Pentingnya memberikan kepastian hukum bagi dokter agar tidak berada dalam posisi rentan ketika menjalankan kewajiban profesional. Penelitian ini menggunakan metode yuridis normatif dengan spesifikasi deskriptif-analitis, melalui analisis kualitatif dengan pendekatan interpretasi sistematis, gramatikal, dan teleologis terhadap norma hukum. Hasil penelitian menunjukkan bahwa Pasal 428 ayat (3) UU 17/2023 memberikan dasar yuridis baru yang secara eksplisit melindungi dokter dari ancaman pidana sepanjang memenuhi syarat administratif dan profesional, seperti izin praktik, STR, pelaksanaan di fasilitas kesehatan yang memenuhi standar, informed consent, serta pelaporan kepada Dinas Kesehatan. Novelty penelitian ini terletak pada penegasan perlindungan hukum bagi dokter melalui regulasi terbaru, yang belum banyak dikaji dalam penelitian terdahulu yang lebih menekankan aspek dilema etik atau batas usia kehamilan. Kesimpulan penelitian ini menegaskan bahwa perlindungan hukum terhadap dokter dalam kasus aborsi akibat perkosaan merupakan bentuk kepastian hukum sekaligus pemenuhan hak korban, dengan rekomendasi perlunya sinkronisasi batas usia kehamilan dalam regulasi terkait serta penguatan pedoman teknis oleh pemerintah dan organisasi profesi agar implementasi aturan lebih konsisten.