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All Journal Legal: Journal of Law Compile: Journal of Society Service
Alya Anindya
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Law, Crime, Criminology & Criminal Justice Other

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Penyuluhan Hukum Tentang Napza dan Pengenalan Rambu Lalu Lintas Usia Dini Bagi Siswa SDN Desa Rumpia Kabupaten Wajo Makmur, Andi Dadi Mashuri; Muh. Dandy Dwi P. P.; Alya Anindya; Azis, Nurul Widya Amelia; Andi Rendi Sri Wardhana; Surianto; Muhammad Ikramullah
Compile Journal of Society Service Vol 3 No 1 (2025): Edisi September 2025
Publisher : YP-SDI Lamaddukelleng

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Abstract

Substance abuse and traffic violations are major issues that can endanger the safety of children in elementary schools. The purpose of this study was to improve students' legal understanding of the risks of substance abuse in Rumpia Village, Majauleng District, Wajo Regency through legal counseling sessions on the risks of substance abuse and the importance of obeying traffic regulations, followed by the placement of posters around the school as additional visual media. The method used was direct counseling with materials that were easy for students to understand. The results of these activities showed an increase in students' understanding and positive attitudes regarding the risks of substance abuse and awareness to comply with traffic regulations better. It is hoped that this program can be an effective preventive measure in building students' character to be legally aware and responsible.
Tinjauan Terhadap Kewajiban Pembayaran Pajak Kendaraan Bermotor sebagai Bentuk Perikatan Hukum Perdata di SAMSAT Wajo Nur, Andi Wahyuddin; Alya Anindya; Firman; Mustafa, Dewi Wahyuni
Legal Journal of Law Vol 5 No 1 (2026): Edisi Mei 2026
Publisher : Yayasan Pengembangan Sumber Daya Insani Lamaddukelleng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67032/ljl.v5i1.171

Abstract

Studies on the obligation to pay motor vehicle tax are generally only reviewed within the scope of public law or state administration. In fact, the implementation of this obligation has a strong relationship with the concept of obligations in civil law, referring to the provisions of Article 1233 of the Civil Code. This study was conducted to analyze the legal status of Motor Vehicle Tax as a form of obligation between Taxpayers and the Regional Government, and to evaluate field factors that influence the level of compliance at the UPT Revenue SAMSAT Wajo Region. An empirical legal approach was applied to combine regulatory analysis with sociological facts in society. Primary data collection was carried out through in-depth interviews, supported by legislative instruments as secondary data, to be analyzed qualitatively. The results of the investigation prove that tax obligations are a form of legal obligations that arise purely due to statutory orders. The Regional Government is in the position of creditor holding the right to collect, while the community has the status of debtor carrying the obligation. Negligence in fulfilling this obligation triggers the imposition of administrative fines, the function of which is in line with the concept of compensation for default. In practice, public compliance is strongly supported by the quality of bureaucratic services, but is simultaneously hampered by low legal understanding, agrarian economic instability, and administrative problems resulting from the high number of vehicle sales without title transfers.
Co-Authors Andi Rendi Sri Wardhana Azis, Nurul Widya Amelia Firman Makmur, Andi Dadi Mashuri Muh. Dandy Dwi P. P. Muhammad Ikramullah Mustafa, Dewi Wahyuni Nur, Andi Wahyuddin Surianto