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I Nengah Suastika
Universitas Pendidikan Ganesha
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Journal : Jurnal Komunikasi Hukum

 1 
Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak Suastika, I Nengah
Jurnal Komunikasi Hukum Vol 7, No 1 (2021): Februari, Jurnal Komunikasi Hukum
Publisher : Jurusan Ilmu Hukum Fakultas Hukum dan Ilmu Sosial Universitas Pendidikan Ganesha Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jkh.v7i1.31686

Abstract

This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.
Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak I Nengah Suastika
Jurnal Komunikasi Hukum Vol 7 No 1 (2021): Februari, Jurnal Komunikasi Hukum
Publisher : Program Studi Ilmu Hukum Fakultas Hukum dan Ilmu Sosial Universitas Pendidikan Ganesha Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jkh.v7i1.31686

Abstract

This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.
PERKAWINAN PADA GELAHAN (STUDI LEGITIMASI FOLOSOFIS, SOSIOLOGIS DAN YURIDIS PRAKTEK PERKAWINAN PADA GELAHANG PADA MASYARAKAT HINDU BALI) I Nengah Suastika
Jurnal Komunikasi Hukum Vol 8 No 2 (2022): Agustus, Jurnal Komunikasi Hukum
Publisher : Program Studi Ilmu Hukum Fakultas Hukum dan Ilmu Sosial Universitas Pendidikan Ganesha Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jkh.v8i2.50595

Abstract

This study aims to examine the philosophical, sociological and juridical foundations as well as the conditions for marriage in gelahang according to Balinese Hindu customary law. This research uses a qualitative type of research. Data collection techniques through interviews, observations, and documentation studies. Data analysis uses qualitative data analysis which begins with data accumulation, data reduction, data presentation and data retrieval. Philosophically, marriage in gelahang is formulated as a belief in the ceritra of the Jaratkaru contained in the Upanisads which states that the deceased person, his spirit will be tormented and cannot be reincarnated if he does not have children. Sociologically the family passed on its descendants by other families has a piscological skates that are difficult to decipher in order to establish harmony. Juridically the legal basis of marriage in gelahang is sloka in Manawa Dharmasastra IX. 118 which declares to the sisters, the brethren shall give some part of their share, each a quarter of its share; those who refuse to give it will be locked. The main conditions of the marriage process in gelahang are not saying goodbye (saying goodbye to ancestors) in the woman's merajan and the existence of a prenuptial agreement. The main conditions of the marriage process in gelahang are not saying goodbye (saying goodbye to ancestors) in the woman's merajan and the existence of a prenuptial agreement. The material for the prenuptial agreement on marriage in gelahang, namely: (1) regarding the answer to the parents, (2) regarding the child, (3) regarding the tangungjawab in the traditional village, (4) regarding the place of burial after death, and (5) regarding the inheritance property.
KONSTRUKSI HUKUM PIDANA YANG BERKEMANFAATAN DALAM PENANGANAN TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA Made Sugi Hartono; Muhamad Jodi Setianto; I Nengah Suastika
Jurnal Komunikasi Hukum Vol 9 No 1 (2023): Februari, Jurnal Komunikasi Hukum
Publisher : Program Studi Ilmu Hukum Fakultas Hukum dan Ilmu Sosial Universitas Pendidikan Ganesha Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jkh.v9i1.55354

Abstract

This paper is intended to analyze the legal ideals in the form of benefits in handling narcotics abuse. The handling of narcotics abuse has received attention because it is implicated in the overcapacity of the Correctional Institution with its derivative problems. Through the juridical-normative method, this research was carried out using a statutory, case, and conceptual approach. Primary, secondary and tertiary legal materials were collected through literature study. Analysis of the legal materials that have been collected, selected, and systematized is carried out qualitatively and This paper is intended to analyze the legal ideals in the form of benefits in handling narcotics abuse. The handling of narcotics abuse has received attention because it is implicated in the overcapacity of the Correctional Institution with its derivative problems. Through the juridical-normative method, this research was carried out using a statutory, case, and conceptual approach. Primary, secondary and tertiary legal materials were collected through literature study. Analysis of the legal materials that have been collected, selected, and systematized is carried out qualitatively and written in a descriptive-prescriptive manner. The results of the study indicate that the handling of narcotics crimes for abusers leads to punishment. In Buleleng Regency based on court decisions for the last three years from 2019-2021 the average number of abusers shows 29 people. This figure contributes to the overcapacity of prisons which reaches 160%. This phenomenon becomes a reference for judges to make decisions according to the subsidiarity nature of criminal law. Criminal as the ultimum remedium when other means have not been able to solve the problem. Punishment is not sufficient to provide specific or general prevention. Meanwhile, prisons whose main task is to repair and reintegrate social actors are not optimal in carrying out their roles. When reintegration is not optimal, stigmatization appears that degrades the rights of perpetrators to access livelihoods. Benefit occurs when the double track system is criminal and actions can be carried out proportionally based on a strong assessment. Through rehabilitation, the negative impact of sentencing can be avoided and minimize over capacity in prisons.
Co-Authors - Sukadi ., I Made Sukaya ., Komang Satria Wibawa ., Ummi Kumairah A.A Istri Dewi Adhi Utami A.A. Ketut Agung Cahyawan W Adhistya Prawiradika, Gst Ngr Anak Agung Istri Rahayu Indirayani Andriadi Andriadi Andriadi Andriadi Angga Mahendra, Putu Ronny Angga Supriana, I Gede Arcella J.M.U Djoh Ardhya, Si Ngurah Aridiantari, Putu Arty sriwahyuni Br Perangin Angin Ary Widiastini, Ary Atiaturrahmaniah Atiaturrahmaniah Ayu Ngurah Trisna Widya N, I Gusti Defa Dewa Ayu Kade Arisanti Dewa Bagus Sanjaya Dewa Gede Sudika Mangku Dewi, Putu Sri Darma Dhea Adela Elizabeth Prima Emanuel Deon Firmansah Koesyono Efendi Gede Hendri Ari Susila Gede Pupung Januartika Gede Putu Agus Jana Susila Gede Rediastika Gede Surya Saputra Gelgel Anom Sarwa Adi Widagda, I Nyoman Gst Ngr Adhistya Prawiradika Hendri Ari Susila, Gede Heri, Yunan I Dewa Putu Surya Wardana I Gd Angga Supriana I Gede Angga Supriana I Gede Hendra Wiranata I Gede Sujana I Gusti Agung Ayu Wulandari I Gusti Agung Oka Sudiadnyani I Gusti Agung Putu Ariyati I Gusti Ayu Ngurah Trisna Widya N I Gusti Ayu Ngurah Trisna Widya Ningrum I Gusti Ngurah Santika I Ketut Suparya I Komang Sesara Ariyana I Komang Sesara Ariyana I Komang Sesara Ariyana I Komang Wahyu Wiguna I Made Aditya Dharma I Made Astra Winaya I Made Astra Winaya I Made Juliawan Wisnu Nugraha I Made Kartika I Made Pageh I Made Pasek Anom Sarwa Adi Wisesa I Made Pasek Anom Sarwa Adi Wisesa I Made Subandi I Made Sukaya . I Nyoman Gelgel Anom Sarwa Adi Widagda I Nyoman Natajaya I Putu Aris Pramartha I Putu Sriartha I Wayan Landrawan I Wayan Lasmawan I Wayan Lasmawan I Wayan Lasmawan Ketut Sedana Arta Ketut Susiani Khairun Nisa Komang Febrinayanti Dantes Komang Mila Triana Komang Satria Wibawa Komang Satria Wibawa . Komang Trisna Mahartini Kristoforus Dowa Bili, Kristoforus L. Heny Nirmayani L. Heny Nirmayani Lasmawan, Lasmawan Liyana Pranita Sari Luh Putu Candri Dewi Luh Tu Selpi Wahyuni M.Si Drs. Ketut Sudiatmaka . Made Sugi Hartono Mariamah Mariamah Moch. Toha Syamsul Arifin Ni Desak Kadek Arianti Ni Kadek Dian Yunita Adi Wardani Ni Kadek Wina Susanti Ni Luh Ayu Kartika Yuniastari Sarja Ni Made Ary Widiastini Ni Made Devi Andriani Putri Ni Made Devi Andriani Putri Ni Made Dwi Ayu Astari Ni Made Friska Dewi Septianthari Ni Made Miasari Ni Nyoman Risna Yanti Ni Nyoman Suantini Ni Putu Candra Prastya Dewi Ni Putu Melsa Putri Aryani Ni Putu Venny Fatma Dewi Ni Putu Widyasanti Nugraha, I Made Juliawan Wisnu Nurhasanah Nurhasanah Nyoman Ayu Putri Lestari Nyoman Dantes Pande Ni Luh Putu Ayu Riantini Putu Adi Sanjaya Putu Adi Suprapto Putu Aridiantari Putu Esha Indhu Bhaskara PUTU INDAH LESTARI Putu Rahayu Ujianti Putu Ronny Angga Mahendra Putu Sri Darma Dewi Putu Suardipa Putu Wahyu Ningrat, Raden Ayu Raden Ayu Putu Wahyu Ningrat Ratna Artha Windari Ratnah Ratnah Sari, Liyana Pranita Sarwa Adi Wisesa, I Made Pasek Anom Shinta Dila Pinastiti Siswanto Bukit Sukadi Sukadi Sukadi Sukadi Sukadi Sukadi Sukadi Sukadi Sukadi, - Sumiyati , Sumiyati Sumiyati Sumiyati Surya Darma Yudistira Ummi Kumairah . Wardani, Ni Kadek Dian Yunita Adi Wibawa, Komang Satria Yanuarius Bria Seran Yunan Heri