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All Journal Jurnal Dinamika Hukum Jurnal IUS (Kajian Hukum dan Keadilan) Jurnal Konstitusi Syntax Literate : Jurnal Ilmiah Indonesia Nagari Law Review Ensiklopedia of Journal Unes Law Review Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) UNES Journal of Swara Justisia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Lareh Law Review Kanun: Jurnal Ilmu Hukum
Khairani Khairani
Fakultas Hukum Universitas Andalas
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP)

 1 
Pelaksanaan Kewenangan Pemerintah Daerah Dalam Upaya Rehabilitasi Pasca Bencana Gempa Bumi Di Nagari Kajai Pasaman Barat Aprizon Zuhdi; Yuslim Yuslim; Khairani Khairani
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 2 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (Januari - Februari 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i2.1849

Abstract

Natural disasters seem to be daily events and news in Indonesia, and even the world. Various forms of disasters have caused enormous losses, both moral and material losses. The earthquake that occurred on February 25 2022, centered in Talamau District, West Pasaman Regency, was a major disaster. As the epicenter of the earthquake, Talamau District was the worst affected area. It was recorded that 25 people were killed and 465 people were injured, 14 of whom were residents of East Pasaman. Apart from immaterial losses, the earthquake that occurred in West Pasaman Regency also resulted in material losses such as heavily damaged public facilities, schools and houses of worship (mosques). Due to this disaster, thousands of West Pasaman residents are waiting for development assistance from the government, however the expected assistance is still being delayed before it can be realized immediately by the Regional Government. This problem needs to be formulated into two problem statements. First, how is the implementation of regional government authority in post-earthquake rehabilitation efforts in Nagari Kajai, West Pasaman Regency? Second, what are the obstacles to implementing Regional Government Authority in post-earthquake rehabilitation efforts in Nagari Kajai, West Pasaman Regency? This research is a type of normative legal research or doctrinal legal research. The results of this research show that as a form of disaster management, the West Pasaman Regional Government carries out rehabilitation activities, one of these activities is providing assistance to repair houses for people affected by the disaster. This development is carried out through three systems, namely: independent reinbuce, facilitator reinbuce, and self-sufficiency. In an effort to exercise its authority to carry out post-disaster rehabilitation, the Regional Government encountered obstacles, including APIP's finding that there was an error in collecting data on houses of disaster victims which required data collection again, which took quite a long time and the regional financial capacity was inadequate.
Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja Gusminarti Gusminarti; Khairani Khairani; Fajri Kurniawan
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 3 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (Maret - April 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i3.1964

Abstract

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.
Co-Authors Agung Eka Mulya Dharma Anton Rosari Aprizon Zuhdi Aria Zurnetti Ashfihani Basnur Azmi Fendri Candra Feri Caniago Darnis Darnis Elwi Danil Engga Lift Irwanto Fajri Kurniawan Fikri Hasan Gusminarti Gusminarti Harry Ismaryadi Hengki Andora Hengky Andora Maudyta Putri Oktyawati Muhammad Qadri Nora Aisa Nurul Astri Haliza Puti Sari Mayang Rezi Yosrialde Putra Saufa Atika Ulya Sherly Mutya Siska Elvandari Sri Arnetti Sri Artnetti Trie Rahmi Gettari Trie Rahmi Gettari Trisanti Trisanti Yeni Nel Ikhwan Yudha Prasetyanov Yuslim Yuslim Yuslim Yuslim Yuslim Yuslim Yussy A. Mannas