Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:Inclusive villages provide space for minorities, namely people with disabilities, to have equal rights and obligations, equal dignity and status, and have the same role and position in the lives of people in the village.…
The Ngawonggo Village Government, Malang Regency, has sought legal protection for people with disabilities by establishing Village Regulation Number 2i of 2023 concerning the Establishment of Village Disability Inclusion Groups. The method used is physical therapy training for groups of people with disabilities. The result of this community service is in order to optimize the realization of the tasks and functions of inclusion groups as an effort to accelerate independence for people with disabilities through physical therapy training.
Abstract:In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as…
binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.
Abstract:Coastal abrasion is a growing global concern, particularly for Indonesia, a country with one of the longest coastlines in the world. Abrasion poses significant challenges to coastal ecosystems and the livelihoods of local…
l communities. Bengkalis Island, one of Indonesia's outermost and foremost islands, has experienced intensified abrasion in recent decades. Located in Riau Province and facing the Strait of Malacca, this peat-contoured island serves as a basepoint for Indonesia's archipelagic baselines. This research aims to: (1) analyze the legal implications of peat erosion on Indonesia's baselines post-erosion, and (2) describe the Indonesian government's efforts to address the issue. This normative legal research examines the synchronization between national regulations and international standards regarding peatland conservation and erosion mitigation, particularly in strategically important foremost islands. The study reveals two key findings. First, peat abrasion on Bengkalis Island has serious legal implications for determining Indonesia's archipelagic baselines and maritime boundaries under UNCLOS 1982. Abrasion also threatens the island's status as an outermost and foremost island, potentially leading to the loss of Indonesia's rights over natural resources in the area. Failure to protect peat ecosystems may be considered a violation of Indonesia's international obligations to preserve marine and wetland environments under UNCLOS 1982 and the Ramsar Convention. Second, the Indonesian government has implemented legal and technical measures, such as issuing Government Regulation No. 57 of 2016 on Peat Ecosystem Protection and Management, constructing breakwaters, planting mangroves, and implementing the 3R program (Rewetting, Revegetation, and Revitalization) through the Peat and Mangrove Restoration Agency (BRGM). These efforts have shown positive results in reducing erosion rates and protecting coastalines.
Abstract:Violation. Ethics. Profession. Notary Public. can occur. In. Various forms, ranging from non-compliance with obligations to maintain confidentiality, permission from authorities, to making deeds that do not comply with legal…
egal procedures. Many factors can trigger this violation, such as a lack of understanding of the code of ethics, economic pressure, and conflicts of interest. The impact of these violations not only harms the image of the notary profession, but also has the potential to reduce public trust in legal institutions as a whole.This research adopts a normative-juridical method, which involves literature study and analysis of secondary data. Data that includes secondary sources such as statutory regulations, scientific journals, research results, and so on is an important reference in understanding the authority of Article 67 paragraph (1) of the Law on the Position of Notaries (UUJN) which states that supervision of notaries is carried out by the Minister. In carrying out this supervision, the Minister formed a Notary Supervisory Council which is tasked with ensuring notary compliance with applicable regulations. Supervising notaries is a Supervisory Council created by the Ministry of Law and Human Rights. This institution consists of the Regional Supervisory Council (MPD), Regional Supervisory Council (MPW), and Central Supervisory Council (MPP).According to I Gede A.B. Wiranata, there are eight factors that can influence the decline in morality in the legal profession. These factors include profession, business orientation in carrying out the profession, lack of social awareness and care, stagnation in the justice system, influence of position, consumer lifestyle, weak faith, and the influence of family characteristics. If a notary is involved in violations such as falsifying client data, making deeds that favor one party, or providing false information to clients, this can threaten his career. The client has the right to report the action to the Honorary Council to provide sanctions to the notary in accordance with the applicable code of ethics. Apart from that, clients can also report these actions to the police, which could potentially result in criminal legal consequences for the notary concerned. Therefore, notaries are obliged to carry out their duties based on a professional code of ethics.In general, the position of a notary is regulated in Law Number 30 of 2004 concerning the Position of Notaries, which has been updated through Law Number 2 of 2014, and based on the guidelines contained in the Notary Code of Ethics prepared by the Indonesian Notary Association (INI) in 2005 and updated in 2015.
Abstract:Marriage is a sunnatullah that occurs between living creatures, especially for humans in pairs. The Qur'an explains the concept of marriage quite specifically in the scope of Sakinah, Mawadah, and Rahmah. Deep meaning of…
these three concepts can be explored with the aim of maximizing the worship of marriage in it. In addition to the fulfillment of rights and obligations, the legal scope of marriage also has its own position as a discussion that is quite interesting to explore.
Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.
Abstract:The aim of this research is to evaluate the PBB P2 acceptance procedures at the Merauke Regency Bapenda based on the government's internal control system policy. The type of research used is qualitative research with a…
descriptive approach and data obtained through interviews and documentation. The results of the research show that internal control at the Regional Revenue Agency of Merauke Regency in the procedures for receiving Rural and Urban Land and Building Tax is implemented well because there are several components that are optimal, namely in the control environment where the registration, data collection and functional human resources are there so that there are multiple tasks. , risk assessment where the Merauke Regency Bapenda is still carrying out passive data collection due to a lack of functional assessors, and a lack of monitoring of PBB P2 collection which has not fully carried out direct monitoring of taxpayers so that there are still many taxpayers who have not carried out their obligations in paying PBB P2. In other cases, officers have not implemented the SOP in implementing the PBB P2 collection system. It cannot be denied that this is very important for tax officers and taxpayers to follow in order to ensure that the PBB collection process runs smoothly and transparently in accordance with the provisions of the applicable laws and regulations.
Abstract:The advancement of digital technology has transformed consumption patterns while simultaneously increasing risks related to consumer protection, including online fraud, information manipulation, and misuse of personal data,…
ta, thereby requiring more critical and comprehensive literacy skills. This study addresses the problem of low consumer protection literacy, as indicated by high levels of impulsive consumption behavior, limited understanding of consumer rights and obligations, and an imbalance between the intensity of technology use and the ability to evaluate information effectively. The purpose of this research is to examine the role of Social Studies education in enhancing consumer protection literacy, its integration into the learning process, and the effectiveness of its implementation in the digital era through a literature review approach. The findings reveal that consumer protection literacy remains at a moderate to low level, yet it has a significant relationship with rational economic decision-making and the ability to mitigate digital risks. Social Studies education has been proven effective in improving such literacy through contextual, interactive, and experience-based learning, which strengthens students’ understanding, attitudes, and skills as consumers. The novelty of this study lies in the conceptual and practical integration of consumer protection literacy into Social Studies learning, encompassing cognitive, affective, and behavioral dimensions, as well as emphasizing pedagogical strategies based on case studies and reflective discussions as effective approaches to shaping intelligent and responsible consumers in the digital era.