Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.
Penelitian ini bertujuan untuk mengetahui pengaturan terkait rencana pengembangan dan pembangunan kereta gantung di Gunung Abang Kintamani dan mencari tahu upaya yang perlu dilakukan terkait pencegahan potensi kerusakan lingkungan terhadap rencana pembangunan kereta gantung di wilayah Gunung Abang. Dengan penelitian hukum normatif yang meneliti bahan pustaka dan mengkaji asas-asas hukum dan kaedah hukum positif, didapatkan hasil penelitian yaitu; kawasan tempat akan dibangunnya kereta gantun di wilayah Gunung Abang diatur sebagai kawasan suci, kawasan sempadan jurang dan kawasan rawan bencana, dan kereta gantung dalam RTRW Kab. Bangli tidak diatur. Namun dalam Perda RIPKD Kab. Bangli pada pasal 28 huruf b, angka 4 disebutkan mengenai cable car, dalam penjelasan perda tidak disebutkan secara jelas maksud dari cable car. Upaya yang perlu dilakukan terkait pencegahan potensi kerusakan lingkungan yaitu lebih menekankan pada penegakan hukum preventif dalam bentuk melakukan pencegahan secara aktif dengan penegakan peraturan mengenai tata ruang wilayah kabupaten/kota, yang sebelumnya sudah didasari pada kajian lingkungan hidup strategis (KLHS). The purpose of this study is to determine the arrangements related to the cable car construction plan in the Mount Abang Kintamani region and find out the efforts that need to be made related to the prevention of potential environmental damage to the planned railroad construction in the Mount Abang area. With normative legal research examining library materials and studying the principles of law and positive legal methods, the results of the study are obtained; the area where the train will be built in the area of Mount Abang is organized as a sacred area, cliff edge area and disaster-prone areas. And the cable car in RTRW Kab. Bangli is not set. But in RIPKD Regional Regulations, Kab. Bangli in article 28 letter b, number 4 is mentioned about the cable car, the regional regulation does not clearly state the purpose of the cable car. Efforts that need to be done related to the prevention of potential environmental damage that is more emphasis on preventive law enforcement in the form of active prevention. With enforcement of regulations regarding regency/city spatial plans, which had previously been based on a strategic environmental study.
Artikel ini mempunyai tujuan yakni memberikan pemahaman tentang pengaturan kewenangan inspektorat provinsi berdasarkan peraturan perundang-undangan di Indonesia serta untuk melakukan analisis terhadap independensi inspektorat daerah sebagai upaya meminimalisir Tindak Pidana Korupsi. Metode pada penulisan ini yaitu penelitian normatif dengan pendekatan konseptual dan juga pendekatan perundang-undangan. Seluruh informasi yang sudah terkumpul kemudian di lakukan penganalisisan secara kualitatif dan di tampilkan dalam laporan diskriptif analisis. Penelitian ini pada hakikatnya menunjukkan jika secara khusus berkaitan dengan pengaturan kewenangan inspektorat daerah berdasarkan peraturan perundangan di Indonesia dilakukan pengaturannya dalam UU PD; PP No. 41/2007 tentang Organisasi Perangkat Daerah; Permendagri No. 107/2017 tentang Pedoman Nomenklatur Inspektorat Daerah Provinsi dan Kabupaten/Kota; serta PP No. 18/2016 tentang Perangkat Daerah. Sementara terkait pengaturan independensi inspektorat daerah sebagai upaya meminimalisir Tindak Pidana Korupsi hingga saat ini belum terlihat jelas dalam regulasi yang telah ada sehingga besar kemungkinan terjadinya intervensi serta konflik kepentingan dalam proses perencanaan, pelaksanaan, serta pelaporan pekerjaan yang dilaksanakan. The purpose of this article is to provide an understanding of the regulation of the authority of the provincial inspectorate based on the laws and regulations in Indonesia and to analyze the independence of the regional inspectorate as an effort to minimize corruption. The method in this writing is normative research with a conceptual approach and also a statutory approach. All information that has been collected is then analyzed qualitatively and displayed in a descriptive analysis report. This research essentially shows that if it is specifically related to the regulation of the authority of the regional inspectorate based on the laws and regulations in Indonesia, the regulation is carried out in the Regional Government Law; PP No. 41/2007 concerning Regional Apparatus Organizations; Permendagri No. 107/2017 concerning Guidelines for Nomenclature of Provincial and Regency/City Regional Inspectorates; and PP No. 18/2016 concerning Regional Apparatus. Meanwhile, regarding the regulation of the independence of regional inspectors as an effort to minimize Corruption Crimes, it is not yet clear in the existing regulations, so there is a high possibility of intervention and conflicts of interest in the planning, implementation, and reporting process of the work carried out.
This study aims to analyze the judge’s decision related to the transfer of Land Rights for Foreign Nationals based on testament of Supreme Court Decision Number 1134K/Pdt/2009. Research questions on this study are based on problematical publishing freehold title based on testament, incidentally between Testator and Testament Recipient at that time both of them is Foreign Nationals has broken the Law Number 5 of 1960 on Basic Agrarian Law Act. This research is normative-descriptive using library research to collect relevant source, such as books, magazines, scientific writing, and others to support the writer’s argument on the issue. The findings revealed that someone can acquire basic consideration of Supreme Court Decision and legal analysis about giving a decision of Supreme Court Decision number 1134K/Pdt/2009. Thus, in the case of Decision No. 1134K/Pdt/2009, the process of transferring ownership of Freehold Title is due to sporadic land registration beginning with the approval of the Head of the Environment, Lurah, and Camat, as well as land owners who are on the right, left, front, and back of the disputed object, so Freehold Title against the object of dispute may be issued on behalf of the Defendant, which is issued by the Land Office. Hence, the parties involved in the intermittent registration, including the Land Office, should be sued, not the Defendant.
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