PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN KAUR

Salah satu sumber Pendapatan Asli Daerah (PAD) Kabupaten Kaur adalah pemungutan terhadap Pajak Sarang Burung Walet yang diatur berdasarkan  Peraturan Daerah Kabupaten Kaur Nomor 03 Tahun 2014 Tentang Pajak Sarang Burung Walet sebagai pedoman dalam pelaksanaan pemungutan Pajak Sarang Burung Walet. Dalam pelaksanaannya, pemungutan  Pajak Sarang Burung Walet belum berjalan dengan baik terlihat dari belum pernah terpenuhinya target pajak sarang burung walet setiap tahunnya. Penelitian ini bertujuan untuk mengetahui kondisi umum Pajak Daerah Kabupaten Kaur, pelaksanaan dan hambatan serta upaya yang dilakukan terhadap pelaksanaan Pemungutan Pajak Sarang Burung Walet di Kabupaten Kaur. Penelitian ini dilakukan dengan metode penelitian yuridis-empiris dan pendekatan non doktrinal. Yang mana hasil penelitian ini diperoleh dari observasi dan wawancara secara langsung kepada Kabid pendapatan BPKAD, Kepala KP2KP, dan 8 (delapan) orang Wajib Pajak.  Dari hasil penelitian yang telah dilakukan dapat disimpulkan bahwa Pemungutan Pajak Sarang Burung Walet di Kabupaten Kaur belum terlaksana dengan baik yang disebabkan karena beberapa hambatan diantaranya belum maksimal dalam pengkajian dan pendataan oleh pemerintah daerah, kurangnya kesadaran Wajib Pajak, Kurangnya  pengadaan pejabat fungsional tertentu, Kurangnya informasi dan sosialisasi terhadap kebijakan-kebijakan pajak daerah dan retribusi daerah, lemahnya pengawasan, dan tidak adanya sanksi yang tegas dan jelas bagi pelanggar.   Kata Kunci : Pajak Daerah, Sarang Burung Walet, Hambatan

BENCHMARK FOR DETERMINATION OF FORCED MONEY IN EXECUTION OF STATE ADMINISTRATIVE COURT JUDGMENT

The purpose of this research is to study about Benchmark Determination of the Administrative Court Decision Execution Forced In. Research methods used in this thesis is a research type normative and descriptive analytical research specifications, and approaches used, namely, the approach Law and approach cases. From the research we concluded that since when the claimant may apply for money of enforced at the time of the initial filing a lawsuit to the Administrative Court, for their money forced / Dwangsom in a decision of the State Administrative Court, it is motivated by a petition of Plaintiff in the lawsuit to beg loading money forced / Dwangsom Defendant if lost and wayward implement administrative court ruling, benchmark application is the amount of money forced the ruling stating Plaintiff granted, judgment and decision condemnatoir who has obtained permanent legal force. Because implementing administrative court ruling is always Agency / Administrative Officers are still active, more effective and efficient if the imposition of forced currency / dwangsom taken / deducted from salaries / allowances officials concerned each month. So it is not charged to the State finances forced money order imposing sanctions / dwangsom and administratively feasible, must be followed by concrete implementing regulations relating to money forced / dwangsom to sync with the Administrative Court Act and the Law on Government Administration

LEGALITY OF FINANCIAL RIGHTS OF STATE ADMINISTRATORS SUSPECTED OF CORRUPTION: CAN IT BE QUALIFIED AS AN UNLAWFUL ACT?

In carrying out the government system, Law Number 28 of 1999 concerning Good and Clean State Administrators was formed from Corruption, Collusion, and Nepotism which regulates the rights, obligations, prohibitions, and sanctions for state administrators. The consequence of the principle of legality is that in the criminal justice process, the presumption of innocence is imposed until a decision is made. This principle is widely used by state administrators who stumble on corruption to resign when they are named suspects so that they are entitled to pension rights. Therefore, this research aims to describe and analyze the financial rights of state administrators who are suspected of corruption. The method used in this research was descriptive with a normative juridical research design. The legal materials used in this research included primary legal materials, secondary legal materials, and tertiary legal materials. Analyzed using the deductive logic analysis method by interpreting and discussing research result materials based on the definition of law, legal rule, legal theory, and doctrine related to the problem being studied. The results of the data analysis inferred that law enforcement against corruption cases was still not optimal. The law enforcers only looked at criminal offenses committed without looking more broadly at the elements of criminal acts such as locus delicti and tempus delicti so that they could find out the impact and actions of other related criminal acts. Keywords:   Legality   Principles,   State   Administrators,   State   Financial   Losses/State Economy, Corruption

Produktivitas Kerja: Persepsi Pemberian Bonus Buruh/Pekerja Dan Pengusaha

In addition to getting wages, there are other variables that also appear to be related to the performance of workers/labourers, namely bonuses. Work agreement contains a bonus calculation clause, then the bonus becomes mandatory and becomes the right of the worker/worker. However, if it is not contained in the work agreement, then the entrepreneur may consider that the bonus is something that is not mandatory. This of course creates a different perception between workers, employers and the government in interpreting bonuses. Whether the bonus is part of the workers/labor's rights or is the bonus only an award whose payment really depends on the good faith of the entrepreneur. This paper presents the discourse by explaining from socio-legal research because it is a study of law using a legal science approach and social science approach using a field approach. This paper reveals that the bonus arrangement itself is an important component in the working relationship between the employer/employer and the worker/labourer. Because in principle, bonuses are one way to increase company productivity

MEASUREMENT OF THE QUALITY OF STATE ADMINISTRATIVE JUDGE DECISIONS IN DISPUTE SETTLEMENT IN STATE ADMINISTRATIVE COURTS

The quality of the decisions handed down by judges can be seen from the ratio decidendi or legal arguments given by the judges themselves. Before the judge decides to answer the plaintiff's demands, the judge first makes the basics of legal considerations containing legal arguments or reasons to arrive at a decision finally. Article 109 paragraph (1) of Law Number 5 of 1986 concerning the State Administrative Court stipulates that one thing that must be included in a judge's decision is the legal reason that forms the basis of the decision. The method used in this research is the empirical legal research method. This study used primary data and secondary data. The data obtained were analyzed juridical qualitatively utilizing deductive-inductive thinking. The decision has carried out the breadth of proof, the burden of proof, and the assessment of evidence, and the judge has assessed all evidence based on Article 109 of Law Number 5 of 1986 and supported by two pieces of evidence based on Article 107 of Law Number 5 of 1986, the reasons for the judge's refusal and accept the arguments of the plaintiff and the defendant is because the legal remedies do not carry out the decision. The application of Article 107 of Law Number 5 of 1986 concerning the State Administrative Court was then implemented into Article 109 paragraph 1 point d of Law Number 5 of 1986 concerning the State Administrative Court must be carried out in the context of creating a quality State Administrative Court decision

THE COMPLIANCE LEVEL OF OFFICIALS FOR STAFF DEVELOPMENT IN LAW ENFORCEMENT OF STATE CIVIL APPARATUS DISCIPLINE AT THE GOVERNMENT OF BENGKULU PROVINCE

Government of Bengkulu Province is strongly committed to improve the quality of the bureaucratic reform of Apparatus Resourcesparticularly apparatus resources reform at the environment of Local Government of Bengkulu Province. Based on Attachment 1 of Regulation of the Head of the Civil Service Agency No. 21 of 2010 concerning the Implementing Regulations of Government Regulation No. 53 of 2010 on Discipline of Civil Servants, it is known that the employee dismissal procedures that violate discipline begins by calling the concerned continued with the establishment of inspection team. The results of the examination if proven to do violation, then the competent authorities impose disciplinary punishment. There have been many advances experienced by the government in the field of employment, which previously civil servants performance was rated based on patronage system where the presentation and work are preferred switched to merit systemin which the competence and performance of employees are preferred. However, there are still some violations occurred both violations of discipline and criminal

The association between therapeutic plasma exchange and the risk of mortality among patients critically ill with COVID-19: a meta-analysis [version 1; peer review: 2 approved, 2 approved with reservations]

Background: Cytokine storm has been widely known to contribute to the development of the critical condition in patients with coronavirus disease 2019 (COVID-19), and studies had been conducted to assess the potential aspect of cytokine storm elimination by performing therapeutic plasma exchange (TPE). However, contradictory findings were observed. The objective of this study was to assess the association between TPE and the reduction of mortality of critically ill COVID-19 patients. Methods: A meta-analysis was conducted by collecting data from PubMed, Scopus, and Web of Science. Data on the mortality rate of critically ill COVID-19 patients treated with TPE plus standard of care and that of patients treated with standard of care alone were analyzed using a Z test. Results: We included a total of four papers assessing the association between TPE and the risk of mortality among critically ill COVID-19 patients. Our findings suggested that critically ill COVID-19 patients treated with TPE had lower risk of mortality compared to those without TPE treatment. Conclusion: Our study has identified the potential benefits of TPE in reducing the risk of mortality among critically ill COVID-19 patients

PERLINDUNGAN HUKUM TERHADAP ANAK JALANAN DI KOTA BENGKULU

Dalam amanat Pasal 34 Undang-Undang Dasar 1945 ini, telah disebutkan bahwa kehidupan jalanan yang dialami oleh anak-anak yang terlantar merupakan suatu bentuk tugas dan kewajiban negara untuk meningkatkan taraf hidup anak jalanan tetapi realitanya banyaknya anak yang terlantar yang hidup di jalanan. Berdasarkan uraian yang termuat dalam latar belakang di atas, maka dapat dirumuskan permasalahannya yakni, bagaimana pelaksanaan perlindungan hukum terhadap anak jalanan di Kota Bengkulu berdasarkan dari Undang-Undang No 23 Tahun 2002 tentang Perlindungan Anak dan apa hambatan dalam pelaksanaan perlindungan hukum terhadap anak jalanan di Kota Bengkulu. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum empiris, sedangkan pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskritif. Berdasarkan pembahasan hasil penelitian bahwa pelaksanaan perlindungan hukum terhadap anak jalanan di Kota Bengkulu meliputi melibatkan beberapa instansi terkait yaitu, Dinas Sosial provinsi dan dinas sosial kota bengkulu, Dinas Polisi Pamong Praja (Dispol PP), Badan Kesatuan Bangsa dan Perlindungan Masyarakat (Bakesbang Linmas), Polisi Wilayah Kota bengkulu, Dinas Kesehatan, Dinas Pendidikan. Dalam implementasinya, institusi-institusi ini melibatkan stakeholder lain, diantaranya LSM (Lembaga Swadaya Masyarakat). Namun, tidak semua instansi yang seharusnya berperan memiliki program penanganan anak jalanan, melainkan hanya Dinas Sosial, Dinas Kesehatan dan Dinas Pendidikan. Sedang instansi lain hanya mendukung bahkan kurang aktif. Hambatan dalam pelaksanaan perlindungan hukum terhadap anak jalanan di Kota Bengkulu yakni belum tersedianya data base anak jalanan yang akurat, yang memberikan informasi tentang jumlah, sehingga upaya perlindungan hukum terhadap anak jalanan menjadi belum komprehensif. Belum ada Rumah singgah yang disediakan pemerintah Kota Bengkulu untuk menampung anak jalanan, anggaran atau biaya perlindungan hukum terhadap anak jalan yang kurang memadai. SDM aparat penegak hukum yang masih kurang sehingga perlindungan hukum terhadap anak jalanan ini belum berjalan dengan baik

Penemuan azas-azas umum pemerintahan yang baik dalam sengketa tata usaha negara oleh hakim pada Mahkamah Agung Republik Indonesia

Penelitian ini menjelaskan cara hakim Agung menemukan atau merumuskan dan penerapan azas-azas umum pemerintahan yang baik dalam mengadili dan memutuskan sengketa tata usaha negara