Articles
<![CDATA[Diskresi Presiden dalam Pengaturan Keterbukaan Informasi Perpajakan ]]>
<![CDATA[Munir, Ahmad]]>;
<![CDATA[Djatmiati, Tatiek Sri]]>;
<![CDATA[Aisyah, Rr. Herini Siti]]>
<![CDATA[ Halu Oleo Law Review Vol 5, No 1 (2021): Halu Oleo Law Review: Volume 5 Issue 1 ]]>
Publisher : <![CDATA[Halu Oleo University ]]>
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DOI: 10.33561/holrev.v5i1.14110
<![CDATA[Pembaharuan pengaturan perpajakan dilakukan dengan pemberlakuan pengaturan keterbukaan informasi perpajakan dengan bentuk produk hukum Perppu. Penetapan Perppu tersebut merupakan diskresi yang dilakukan oleh Presiden. Menilik dari penetapan Perppu Keterbukaan Informasi Perpajakan, apakah termasuk dalam hal kegentingan memaksa. Untuk itu perlu adanya penelitian untuk menemukan filosofis diskresi Presiden dalam pengaturan keterbukaan informasi perpajakan. Metode penelitian normatif digunakan dalam penulisan penelitian ini. Pendekatan yang digunakan yakni pendekatan perundang-undangan untuk menganalisis pengaturan mengenai diskresi yang dilakukan oleh pemerintah terhadap keterbukaan informasi perpajakan dan pendekatan konseptual untuk menemukan dasar aturan mengenai pungutan pajak maupun pengampunan dalam penggunaan diskresi yang dilakukan oleh pemerintah atas keterbukaan informasi perpajakan. Diskresi yang dilakukan oleh Presiden dalam keterbukaan informasi perpajakan harus dibatasi dengan asas-asas umum pemerintahan yang baik yakni asas larangan penyalahgunaan kewenangan dan asas kepentingan umum, sehingga landasan filosofis pengaturan tersebut dapat diimplikasikan untuk mewujudkan tujuan negara Indonesia.]]>
<![CDATA[TINJAUAN YURIDIS PERATURAN DAERAH LAMONGAN NO. 12 TAHUN 2010 MENGENAI PAJAK DAERAH ATAS PAJAK RESTORAN SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH LAMONGAN ]]>
<![CDATA[Sholihan Sholihan]]>;
<![CDATA[Zuli Kasmawanto]]>;
<![CDATA[Ahmad Munir]]>
<![CDATA[ HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 9 No 2 (2017): Juli ]]>
Publisher : <![CDATA[LPPM UNISDA ]]>
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DOI: 10.52166/humanis.v9i2.360
<![CDATA[Restaurant taxes contribute significantly to local financial revenues. In an effort to increase revenue from the restaurant tax sector, Lamongan District Government implemented the "Eat and Win A Car". The car is claimed as a token of appreciation to the people who eat at restaurants in Lamongan who indirectly contribute to the addition of local income (PAD) Lamongan from restaurant tax. This is because the 10 percent of restaurant tax is charged to the buyer as a taxpayer. The effort of the Bapenda lamongan is claimed to be an effective effort to increase the income from restaurant taxes. The regulation on restaurant tax itself has been regulated in Lamongan Regional Regulation No. 12 Year 2010. This article intends to examine the efforts undertaken by Bapenda Lamongan to increase local revenue through restaurant tax in terms of existing regulations.]]>
<![CDATA[PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH ]]>
<![CDATA[Ahmad Munir]]>;
<![CDATA[Dea Arifka Andini]]>
<![CDATA[ MIMBAR YUSTITIA Vol 1 No 1 (2017): Juni 2017 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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DOI: 10.52166/mimbar.v1i1.573
<![CDATA[The development of restaurant business requires entrepreneurs to make creative innovation in business such as the existence of Foof Truck. Food Truck is a new model of bussiness for selling food by a car so that it can mobile to another places. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that there are multi interpretations in that sense. Not only interpret the notion of the restaurant, but also understanding the subject, mandatory, and object of restaurant taxes. This study aims to analysis the Food Truck model whether it is included or not in the restaurant tax category in restaurant tax arrangements. The method used in this research is normative legal method, so the study in this research is focused with the approach of legislation and conceptual approach. The results of analysis of the Local Taxation and Retribution regulations will indicate whether Food Truck is or is not included in the restaurant taxes category.]]>
<![CDATA[Hak Politik Mantan Narapidana Untuk Mencalonkan Diri Sebagai Calon Kepala Daerah (Analisis terhadap Putusan MK. No. 42/PUU-XIII/2015) ]]>
<![CDATA[Muhammad Lutfi Hardiyanto]]>;
<![CDATA[Shalahudin Serba Bagus]]>;
<![CDATA[Ahmad Munir]]>
<![CDATA[ MIMBAR YUSTITIA Vol 1 No 2 (2017): Desember 2017 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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DOI: 10.52166/mimbar.v1i2.799
<![CDATA[This article discusses the political rights of former inmates to run for candidates for a mayor. This article is the result of an analysis of the decision of the Constitutional Court. No. 42/PUU-XIII/2015 which gives political rights to former inmates to run for a mayor candidate. Basic consideration (ratio decidendi) of the decision of the Constitutional Court namely; the right to vote and to be elected by a person can only be withdrawn on the basis of a court decision not in accordance with the provisions of law; a person who has served the sentence and left the prison is essentially a person who has repented and regrets his actions, so it is not appropriate to be given further punishment through the provisions of the law which prohibite the candidacy in the election of regional head. On that basis, the Constitutional Court granted the right to former inmates to run for regional heads. The Constitutional Court ruling has a legal effect on former prisoners who were previously not allowed to run for regional head candidates. Following the verdict of the Constitutional Court the right of prisoners has the same right to run in elections.]]>
<![CDATA[KEADILAN DALAM RETRIBUSI PARKIR BERLANGGANAN ]]>
<![CDATA[Ahmad Munir]]>;
<![CDATA[Moh. Hudi]]>
<![CDATA[ MIMBAR YUSTITIA Vol 2 No 2 (2018): Desember 2018 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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DOI: 10.52166/mimbar.v2i2.1505
<![CDATA[The regional government has the authority to regulate and manage government affairs on the basis of regional autonomy. The presence of parking fees is one of the results of the regional autonomy regulation. Subscription parking levies are applied by various regions, but there is a contradiction with Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and can harm the public. For this reason, it is necessary to study justice in the application of subscription parking fees. The methodology used is the legislative approach and the conceptual approach by examining legislation and doctrines relating to subscription parking fees. The purpose of this study is to examine and find appropriate regulations in the application of parking fees. The application of parking fees for subscription parking fees cannot be forced or required for all people because it is not in accordance with the concept of retribution and and the basis of justice. For this reason, the application of subscription parking cannot be forced on all parking retribution subjects to bring about of justice.]]>
<![CDATA[PERLINDUNGAN HUKUM BAGI PELAKU USAHA TRANSPORTASI ONLINE DALAM INDUSTRI 4.0 ]]>
<![CDATA[Muhamad Arif Fahmi]]>;
<![CDATA[Ahmad Munir]]>;
<![CDATA[Ainul Masruroh]]>
<![CDATA[ MIMBAR YUSTITIA Vol 3 No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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DOI: 10.52166/mimbar.v3i2.2305
<![CDATA[In Indonesia, the last five years is very rapid development of technology until it penetrated into the field of transportation called online transportation. The existence of online transportation is hypothesized by most people as a positive part of the evolution of Industry 4.0 in the field of transportation in Indonesia. Not a few people also look negatively at this online transportation, because the existence of online transportation is considered to displace the existence of conventional transportation and the impact of income from conventional transportation is decreasing. The need for legal protection against online transportation businesses and conventional transportation must be provided by the government. This research is a normative research that examines regulations related to transportation and legal protection of online transportation businesses. Then there needs to be a role from the government to provide a legal umbrella on this online transportation.]]>
<![CDATA[PRAKTIK KARTEL MASKAPAI PENERBANGAN DI ERA REVOLUSI INDUSTRI 4.0 ]]>
<![CDATA[M. Alvin Nur Coiroly]]>;
<![CDATA[Ahmad Munir]]>;
<![CDATA[Moh Hudi]]>
<![CDATA[ MIMBAR YUSTITIA Vol 4 No 1 (2020): Juni 2020 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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<![CDATA[Industrial Revolution 4.0 is a new breakthrough in the business world by relying on information and communication technology. The impact of this industrial revolution also occurred in Indonesia. In the aviation industry for example, ticket booking can be directly purchased via mobile phone. The rapid growth of the national aviation industry makes competition between airlines occur ranging from services to ticket prices. This research uses normative research methods, namely using legislation approaches and conceptual approaches on the concept of conspiracy and cartels by analyzing potential cartels against rising airfares. Business competition methods if done healthily will benefit both consumers and businesses / producers, but unfair business competition can give birth to monopolies and cartel practices. Cartels are considered criminal acts accompanied by criminal fines and/or confinement. The Business Competition Supervisory Commission responded to these allegations by conducting an investigation that was previously only within the limits of research, in the process of investigation must look for at least two tools of evidence to advance to the filing stage then proceed to court.]]>
<![CDATA[PENGATURAN HUKUM PERSAINGAN USAHA ATAS JASA KEUANGAN DIGITAL DI INDONESIA ]]>
<![CDATA[Muhammad Arif Fahmi]]>;
<![CDATA[M. Afif Hasbullah]]>;
<![CDATA[Ahmad Munir]]>
<![CDATA[ MIMBAR YUSTITIA Vol 6 No 1 (2022): Juni 2022 ]]>
Publisher : <![CDATA[universitas islam darul ulum lamongan ]]>
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DOI: 10.52166/mimbar.v6i1.2625
<![CDATA[The revolution from industry 4.0 has created a new finding in the financial sector, namely digital finance. The unclear legal rules governing business competition in the digital financial services industry can lead to cartel actions in conducting business competition. The method used in writing this article is normative legal research on the phenomenon of the development of the digital financial era in Indonesia. This study aims to analyze the legal regulation of business competition for digital financial services and fair business competition in the digital financial services industry. The regulation of digital financial services in Indonesia is regulated in Bank Indonesia Regulation Number 19/12/PBI/2017 concerning the Application of Financial Technology, and is also regulated in the Financial Services Authority Regulation No. 13 /POJK.02/2018 regarding digital financial innovation, it also includes consumer protection for digital financial service users. However, to guarantee legal certainty for the community or consumers, it must be regulated in the form of a law.]]>
<![CDATA[Gerakan Pemuda Cerdas Lawan Berita Hoax ]]>
<![CDATA[Ahmad Munir]]>;
<![CDATA[Abdul Halim]]>;
<![CDATA[Ahmad Fatikhul Udin]]>
<![CDATA[ Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 1 No 1 (2020): Jurnal Bakti Kita ]]>
Publisher : <![CDATA[LPPM Universitas Islam Darul 'Ulum Lamongan ]]>
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<![CDATA[Di Negara kita terkenal dengan Undang-Undang yang berlaku untuk semua masyarakat Indonesia, yang melakukan pelanggaran baik pemerintahan maupun masyarakat umum. Untuk dunia informasi teknologi dan elektronik dikenal dengan UU ITE. Undang-Undang ITE ini sendiri dibuat berdasarkan keputusan anggota dewan pada tahun 2008. Keputusan ini dibuat berdasarkan musyawarah mufakat untuk melakukan hukuman bagi para pelanggar terutama dibidang informasi teknologi elektronik. Untuk dunia maya atau lebih dikenal dengan cyber sudah kita kenal dengan kehidupan sehari-hari di kalangan masyarakat Indonesia. Contoh yang paling mudah adalah situs jejaring sosial yang saat ini ratingnya sangat bagus dalam dunia pertemanan yaitu facebook. Di dunia facebook sering terjadi pelanggaran yang disalahkan oleh pengguna facebook tersebut sehingga bisa mengakibatkan nyawa seseorang menghilang atau terancam. Untuk pengguna facebook sendiri dibuat UU ITE No. 11 Tahun 2008, ada tiga ancaman yang dibawa UU ITE yang berpotensi menimpa facebook di Indonesia yaitu ancaman pelanggaran kesusilaan [Pasal 27 ayat (1)], penghinaan/pencemaran nama baik [Pasal 27 ayat (3)] dan penyebaran kebencian berdasarkan suku,agama dan ras (SARA) diatur oleh [Pasal 28 ayat (2)]. Dari undang-undang ITE bisa dilihat bahwa dunia maya itu tidak sebaik yang kita kira, ketika kita memakai jejaring sosial dengan semena-mena, maka tidak menutup kemungkinan kita bisa dijerat oleh UU ITE dengan pasal-pasal yang ada. Tidak hanya untuk dunia maya seperti jejaring sosial yang bisa menjerat kita dalam UU ITE, untuk kasus lainnya seperti menyebar video-video porno melalui alat komunikasi serta pencemaran nama baik melalu media televisi, radio, dan menulisnya dalam sebuah blog yang mayoritas bisa diakses oleh para pengguna dunia maya, semua itu mempunyai UU ITE. (Undang-undang ITE, 2010).]]>
<![CDATA[The Community Empowerment Policy to Lead A Clean and Healthy Life in Indonesia ]]>
<![CDATA[Rr. Herini Siti Aisyah]]>;
<![CDATA[M. Hadi Shubhan]]>;
<![CDATA[Nur Basuki Minarno]]>;
<![CDATA[Siswanto Siswanto]]>;
<![CDATA[Sudarsono Sudarsono]]>;
<![CDATA[Siswandi Hendarta]]>;
<![CDATA[Raissa Virgy Rianda]]>;
<![CDATA[Rama Azalix Rianda]]>;
<![CDATA[Ahmad Munir]]>;
<![CDATA[Heru Irianto]]>
<![CDATA[ Sriwijaya Law Review Volume 7, Issue 1 January 2023 ]]>
Publisher : <![CDATA[Faculty of Law, Sriwijaya University, Indonesia ]]>
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DOI: 10.28946/slrev.Vol7.Iss1.1367.pp173-188
<![CDATA[Clean and Healthy Living Behavior (CHLB) is influenced by some factors such as knowledge, attitudes, economic status, and supports from health and social officers. Increasing the knowledge of CHLB in the household structure is very important. The regulation on Health Development Program concerns the guidelines for implementing healthy Indonesian programs with a family approach. Several obstacles involved the queue of patients, doctors, installation and emergency room, and working hours. This study aims to examine community empowerment policies for clean and healthy living behaviours, which are expected to be a solution to restrictions on several aspects of health facilities, increasing population and demands better service quality. The research method uses a socio-legal qualitative approach. Supporting Legal is collected. Field research is also conducted. In-depth interviews and FGDs carried out data collection. This study concludes that community empowerment is carried out using an educational approach involving community and religious leaders. Community empowerment aims to develop community knowledge and skills, use health facilities, and create health institutions that originate from the community. Critical awareness must be built by forming a Clean and Healthy Community Movement group to give the community a CHLB. Empowering people to live clean and healthy lives takes a long time and consistently. For this reason, there is a need for legal instruments that must be enforced strictly and with wisdom.]]>
