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Journal : Unes Law Review

PENAGIHAN UTANG PAJAK MELALUI SURAT PAKSA ATAS HARTA KEKAYAAN PENANGGUNG PAJAK YANG TERSIMPAN DI BANK OLEH KANTOR PELAYANAN PAJAK PRATAMA PADANG DUA Ashfihani Basnur; Yuslim Yuslim; Khairani Khairani
UNES Law Review Vol. 5 No. 4 (2023): UNES LAW REVIEW (Juni 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.808

Abstract

The confiscation of the assets of the Taxpayer has been regulated in the Tax Collection Law with a Forced Letter. There are many tax arrears and additional debt by taxpayers every year with the realization of the disbursement of tax arrears that is not balanced with the number of existing tax arrears. The problems that occurred at KPP Pratama Padang Dua had not fully complied with the procedures and provisions of the General Tax Provisions Law and the Law on Tax Collection by Forced Letter. The main problem in this research is how is the implementation of collecting tax debts with a forced letter and what is the mechanism for using the assets of the tax bearer stored in the bank as a debt settlement. This legal research uses an empirical juridical approach, namely a research that uses an approach to the problem by looking at the applicable legal norms and then connecting it with the legal facts contained in the field. While this type of research is descriptive analytical. Data collection techniques were carried out through structured interviews and document studies. The results of the research implementation of the collection of tax debts with forced letters are first, basically tax collection is carried out if the tax bearer does not pay off the tax debt and tax collection fees, second, against the tax bearer who does not pay off the tax debt, officials can take action to collect taxes, third, implementation Tax Collection stages are carried out in accordance with statutory provisions in the field of Tax Collection with Distress Warrants, fourth, the implementation of Tax Collection stages is carried out against Tax Bearers by considering the order of priority. However, the priority is the significant value of the tax debt. The problems that occurred at KPP Pratama Padang Dua had not fully complied with the provisions of the KUP Law and the PPSP Law. And the mechanism for using the taxpayer's assets stored in the bank as a debt settlement, namely when a forced letter has been issued, at least 2x24 hours directly block the account, the way the KPP writes to the destination bank, then the bank blocks it, the bailiff (tax officer) will meet the taxpayer to discuss how payment will be made, if the taxpayer will pay off with money in a blocked account before 14 days, then the officer makes a billing and Minutes of Overbooking and an unblocking letter but if more than 14 days there is no response from the taxpayer, then the Officer can can directly transfer to the tax payable. However, in this case KPP Pratama Padang Dua has not fully implemented it for tax arrears whose accounts have been blocked. The settlement of tax debts with the assets of the taxpayers stored in the bank has been carried out by KPP Pratama Padang Dua, although it has been successfully implemented, it has not yet achieved maximum results in disbursing tax arrears.
Pengisian Jabatan Sekretaris Daerah di Sumatera Barat dalam Rangka Penerapan Sistem Merit Saufa Atika Ulya; Khairani Lubis; Hengky Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.858

Abstract

This study aims to find out how to fill the position of Regional Secretary in West Sumatra in the context of implementing the merit system. This research was conducted to find out how it was implemented and what factors influenced the Application of the Merit System in the Open Selection of Regional Secretaries in West Sumatra. The research method used is using a qualitative descriptive approach. In collecting data the author uses the interview method. The author performs data analysis by processing data, studying documents and drawing conclusions. The results of this study are to answer research questions related to the Filling of the Position of Regional Secretary in West Sumatra in the Context of Implementing the Merit System which is still not optimal. Even though the Government of West Sumatra has carried out all stages of the selection, be it the preparation, implementation, as well as monitoring and evaluation stages, in terms of compliance with the Application of the Merit System in the Open Selection of Regional Secretaries in West Sumatra, the implementation has not been optimal. This can be seen from several aspects that have not been implemented optimally. For optimal application of the Merit System, the Regional Government must already have competency standards for all positions, especially in filling the position of Regional Secretary.
Perlindungan Hukum Terhadap Anak Korban Tindak Pidana Kekerasan Oleh Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk, dan Keluarga Berencana (Dp3ap2kb) Kota Padang Trisanti Trisanti; Aria Zurnetti; Khairani Khairani
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.916

Abstract

Children are very vulnerable to becoming victims of crime, many children are targets of acts of violence. In Padang city violence against children in 2021 there was 63 cases of violence recorded. Based on Article 59 paragraph (1) of Law Number 35 of 2014 concerning Child Protection, local governments are obliged to provide protection for child victims. This research focuses on two issues, First: How is the legal protection of child victims of violent crimes committed by DP3AP2KB Padang City, Second: How is the implementation of legal protection for child victims of violent crimes committed by DP3AP2KB Padang City.This study uses empirical juridical research methods with analytical descriptive characteristics. Sources were obtained from interviews, reports and documents. Secondary data comes from related laws and regulations, articles, journals, and internet sites. The results of the research, First, the legal protection carried out by DP3AP2KB is to provide consulting services and legal process assistance to ensure the fulfillment of children's rights so that they can recover and be able to carry out social functions in their environment, social field. Second, the implementation of legal protection for child victims of violent crimes by DP3AP2KB experienced several obstacles, namely a lack of human resources, a lack of special experts such as child clinical psychologists and a lack of budget, facilities and infrastructure. so it must coordinate with other agencies.
Pemenuhan Hak Atas Jaminan Kesehatan Terhadap Pekerja Swasta dengan Status Probation atau Masa Percobaan di Kota Padang Sherly Mutya; Elwi Danil; Khairani Khairani
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.959

Abstract

The fulfillment of workers' rights in the form of health insurance is a program in accordance with the mandate of the Constitution. Realized through Law of the Republic of Indonesia Number 40 of 2004 concerning the National Social Security System regulates the basic rights to a sense of security owned by workers /employees. Among them, the right to welfare includes health insurance programs, work accident insurance (JKK), death insurance (JKM), and old age insurance (JHT). The formulation of the problem in this study is: 1). How is the arrangement or protection of health insurance for private workers with probation status or probation period in Padang City?, 2) Factors that play a role in fulfilling the right to health insurance for workers with probation status or probation period in Padang City?. This research uses normative juridical methods that focus their studies by viewing law as a complete system, including a set of legal principles, legal norms, and legal rules, in this study in addition to using secondary data also using empirical data, but does not eliminate the nature of this research as normative research. The results of this study are: 1) Non-implementation of the Law and all regulations governing health insurance for private workers with Probation status in general, 2) There must be a policy issued by the government strictly regarding the sanctions given if workers do not get health insurance.
Perlindungan Pekerja Anak sebagai Anak Buah Kapal (Studi Anak Buah Kapal Nelayan Juragan di Teluk Kabung Tengah Bungus) Nora Aisa; Khairani Lubis; Azmi Fendri
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.985

Abstract

Child labor is a child who does any type of work that has a nature or intensity that can interfere with education, endanger safety, health and growth and development can be classified as child labor. The prohibition to employ children is contained in Article 68 of Law Number 13 of 2003 concerning Manpower which regulates the prohibition of employers employing children. However, the fact is that there are many child laborers, one of which is child labor as crew members in Teluk Kabung Tengah Bungus. The prohibition of working for children is intended to provide protection for children, child protection is all activities to ensure and protect children and their rights so that they can live, grow, develop, and participate optimally in accordance with the dignity of humanity, and receive protection from violence and discrimination. The problems in this study are (1); How is the protection of child laborers as crew members in Teluk Kabung Tengah Bungus (2); What are the factors that cause the existence of underage crew members employed in Teluk Kabung Tengah Bungus. This research is a type of empirical normative research that uses secondary data (literature) and is supported by primary data based on field research, such as observations, interviews, and surveys. Based on the results of the research, it can be described that the legal protection system for child laborers as crew members has not been implemented in accordance with the law.
Penyelesaian Sengketa Medik Terhadap Adanya Dugaan Kelalaian Medik oleh Dokter Gigi dalam Perspektif Hukum Kesehatan Puti Sari Mayang; Khairani Khairani; Siska Elvandari
UNES Law Review Vol. 6 No. 2 (2023): UNES LAW REVIEW (Desember 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Health services lead to health development which aims to achieve awareness, will, and the ability to live healthy for every resident in order to achieve optimal public health status as aspired to in Law Number 36 of 2009 concerning Health. In terms of optimal health services, it is certainly expected to create professional health workers in carrying out their profession, especially dentists. However, in carrying out medical practice, it is possible for a dentist to commit medical crimes that have an impact on the patient's health. Where medical negligence that results in disruption of patient health can result in disruption of medical health between doctors and patients. But not infrequently in terms of legal protection and in solving medical problems there are significant obstacles to solving legal problems. So to answer this problem, it is necessary to know the form of patient legal protection for the existence of medical justice by dentists and how to settle medical settlements between patients and their families and doctors based on the provisions in force in health law. The research method used is descriptive normative research. The results of the study revealed First, that legal protection for patients due to dentist negligence has been specifically accommodated in several laws related to health, but this legal protection has not run optimally because there are still massive obstacles originating from the legal substance of the legal structure and legal culture. who have not been able. Second, the causes for the medical settlement are qualified into three things, namely due to the absence of medical negligence, medical failure and medical malpractice, then in terms of the settlement of medical settlements it has not run optimally either through non-litigation or litigation, therefore the need for a Medical Dispute Settlement Court (PSSM) which specifically resolves cases related to health law in Indonesia.