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All Journal Jurnal Dinamika Hukum Jurnal Media Hukum Jurnal Hukum IUS QUIA IUSTUM Kosmik Hukum UMPurwokerto Law Review Wijayakusuma Law Review Jurnal Hukum dan Peradilan Prosiding University Research Colloquium
Indriati Amarini
Universitas Muhammadiyah Purwokerto
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Journal : UMPurwokerto Law Review

 1 
IMPLEMENTATION OF ADMINISTRATIVE SANCTIONS FOR RESTAURANT TAXES AS REGIONAL ORIGINAL INCOME Elza Suryawan Martioso; Indriati Amarini; Ika Ariani Kartini
UMPurwokerto Law Review Vol 1, No 1 (2020)
Publisher : Faculty of Law Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/umplr.v1i1.7730

Abstract

Regional Original Income is revenue that is obtained by the regional government for the implementation of government and services to the community. One source of local revenue is the restaurant tax. However, often the tax is not optimal because it is considered to result in high economic costs and less support for business or investment including restaurant tax. The purpose of this study was to determine the provisions of administrative sanctions against restaurant tax offenders. This research uses normative juridical research with data in the form of books, journals, research results, and related laws and regulations. The results showed that restaurant tax as a source of local revenue was regulated by Regional Regulation. Provisions on administrative sanctions are regulated in regional regulations by adjusting the conditions in each area. Local regulations on restaurant taxes should contain clear and strict sanctions so they can be effective.Keywords: administrative sanctions, restaurant tax, local own income
INTEGRATED ONE ROOF MANAGEMENT ADMINISTRATION SYSTEM IN PREVENTING AND MANAGING OF MOTORIZED VEHICLE LETTERS Tegar Eris Pambudi; Indriati Amarini; Ika Ariani Kartini
UMPurwokerto Law Review Vol 1, No 1 (2020)
Publisher : Faculty of Law Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/umplr.v1i1.7729

Abstract

The falsification of motor vehicle papers is a form of crime that often occurs in the community. This study aims to analyze the administration of a one-stop motorized unified administrative system in preventing and overcoming the falsification of motorized vehicle documents and sanctions for falsifying documents. This research is normative juridical. The research approach is carried out through literature studies that examine secondary data in the form of books, journals, research results, and legislation. The results showed that the prevention and control of falsification of motorized vehicle documents were carried out by the Joint Office of the one-stop single administration system based on Presidential Regulation No. 5/2015 concerning the Implementation of the One-Stop One-Stop Administration System. The provisions of sanctions in the falsification of a letter are regulated in Articles 263-276 of the Criminal Code. The implementation of an integrated one-stop administration system between the Samsat Office and the police as law enforcement officers are needed to reduce the falsification of motorized vehicle documents.Keywords: SAMSAT, Letter Counterfeiting, Motorized Vehicles
Co-Authors Elza Suryawan Martioso Ika Ariani Kartini Ika Ariani Kartini Nico Setiadi Nikmah Fitriah Rahtami Susanti Ratna Kartikawati Tegar Eris Pambudi