Suchergebnisse

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

At present, the issue of environmental and spatial use only concerns the upper class without paying attention to AMDAL, the Regional Government as the holder of responsibility in the respective provinces and districts / cities must uphold the 1945 Constitution Article 33 paragraph (3) as a reference for the creation utilization and good spatial planning. Regional apparatuses are accountable to the Regional Head in the framework of administering governance in the regions. Regional government institutions have an important position in the Indonesian state government system. Therefore, it is necessary to know how the structure and function of these regional government institutions because as citizens we have an obligation to participate in overseeing the running of government, especially our own regional government. Moreover, at this time the regions already have autonomy so that regional government institutions have a really important position in the implementation of regional government activities. The conclusion of this article is that it is hoped that the analysis of Law Number 26 of 2007 concerning Spatial Planning can be a factor in the application of the concept of good spatial planning in every regional government in Indonesia.

This thesis discusses the role of the mediator in the settlement of inheritance disputes with the perspective of Islamic law and positive law (Case Study No.1038 / Pdt.G / 2019 / PA.Mks at the Class 1A Makassar Religious Court). With mediation conducted by a mediator, it is likely that the parties to the dispute will be able to reconcile the parties in a dispute to a win-win solution and the peaceful dispute resolution process will be easier, faster, simpler, and less costly. This research was conducted by field research with descriptive analysis. With a normative juridical approach and a sociological (empirical) approach. The data sources in this study, namely: primary data, secondary data and searches of various literatures or references. Data collection methods used were observation, interviews, and documentation. Data processing and analysis techniques are carried out in three stages, namely: data identification, data reduction, and data editing. The results of this study indicate that the role of the mediator in the settlement of inheritance disputes at the Class 1A Makassar Religious Court has an important role in carrying out the mediation process based on the results of interviews with judges in court. It's just that the results / effectiveness achieved by the mediator in resolving inheritance disputes have not been effective because of the inhibiting factors for the mediator in resolving them, namely: 1) The parties in conflict have their emotions / egos not well controlled (lack of good faith from the disputing parties), 2) no one wants to budge, 3) the quality of the mediator. The implications of this research are: 1) with the mediation process carried out by a mediator in court, it is necessary that there is an increase in the process of settlement of cases, especially in mediation. The mediator must play an important role in carrying out the best dispute resolution so that the mediation process runs optimally and effectively, so that the parties are satisfied and no party feels disadvantaged, 2) ...

Coastal as an open-access resource has the potential to cause conflict with spatial use. This research aims to analyze the conflict in the utilization of coastal resources among fishermen and unconventional tin miners. This research used a survey research method with qualitative descriptive research, including income analysis, employment opportunities, education, and health. Respondents in this research were fishermen and unconventional tin miners in Bangka Tengah district, including Batu Belubang village - Pangkalan Baru sub-district, Kurau village - Koba sub-district, and Baskara Bhakti village - Namang sub-district. Data collection using methods through observation, interviews, and documentation. Conflicts are analyzed through a stakeholder analysis approach with an onion analysis approach. The results showed that there were four main issues triggering conflict: 1) environmental issues; 2) social issues; 3) law violation issues; 4) economic issues. Conflict resolution that is collaborative with a negotiation approach that combines elements of the user community (fishing groups and unconventional miners) and the government known as Co-Management which avoids the excessive dominant role of one party in the management of coastal and marine resources, including equitable division of territory between fishing and mining areas, with reference to coastal and marine spatial regulations in the Bangka Belitung Islands Province, Indonesia. ; Pesisir sebagai sumberdaya open-access berpotensi menimbulkan konflik pemanfaatan ruang. Penelitian ini bertujuan menganalisis konflik pemanfaatan sumberdaya pesisir antara nelayan dengan penambang timah inkonvensional. Penelitian ini menggunakan metode penelitian survei dengan jenis penelitian deskriptif kualitatif, meliputi análisis pendapatan, kesempatan kerja, pendidikan, dan kesehatan. Responden dalam penelitian ini adalah nelayan dan penambang timah inkonvensional di Kabupaten Bangka Tengah, meliputi Desa Batu Belubang Kecamatan Pangkalan Baru, Desa Kurau Kecamatan Koba dan Desa Baskara Bhakti Kecamatan Namang. Pengumpulan data menggunakan metode melalui observasi, wawancara, dan dokumentasi. Konflik dianalisis melalui pendekatan analisis stakeholder dengan pendekatan analisis bawang bombay. Hasil penelitian menunjukkan bahwa terdapat empat isu utama pemicu timbulnya konflik: 1) isu lingkungan; 2) isu sosial; 3) isu pelanggaran hukum; dan 4) isu ekonomi. Resolusi konflik yakni kolaboratif dengan pendekatan negosiasi yang memadukan antara unsur masyarakat pengguna (kelompok nelayan dan penambang inkonvensional) dan pemerintah yang dikenal dengan Co-management yang menghindari peran dominan yang berlebihan dari satu pihak dalam pengelolaan sumberdaya pesisir dan laut, diantaranya pembagian wilayah secara adil antara area penangkapan ikan dan tambang, dengan mengacu pada peraturan tata ruang pesisir dan laut di Provinsi Kepulauan Bangka Belitung, Indonesia.