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Establishment of An Academic Papers of Nagari Regulations Regarding Road Maintenance (Study at Nagari Sunua Padang Pariaman) Gusminarti Gusminarti; Abdhy Walid Siagian; Muhammad Syammakh Daffa Alghazali; Rozin Falih Alify; Amalia Husna Arifin
Jurnal Dedikasi Hukum Vol. 2 No. 2 (2022): August 2022
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jdh.v2i2.22586

Pengabdian kepada masyarakat dalam bentuk sosialisasi, dan penyuluhan hukum pembuatan Peraturan Nagari yang dilaksanakan di Nagari Sunua Kecamatan Nan Sabaris adalah untuk memberikan pengetahuan seputar tata cara pembentukan Peraturan Nagari dalam bentuk Naskah Akademik. Naskah Akademik merupakan naskah hasil penelitian dan/atau kajian hukum yang ditemukan di Nagari Sunua yang terfokus kepada fungsi penyelenggaraan jalan. Kondisi faktual dari fungsi jalan yang ada pada Nagari Sunua tidak digunakan sebagaimana yang fungsinya yang tertuang di dalam Peraturan Pemerintah No. 34 Tahun 2006 tentang Jalan. Terhadap hal ini, diharapkan dengan adanya Naskah Akademik yang merupakan salah satu tahapan pembentukan Peraturan Perundang-Undangan sebagaimana yang tertuang di dalam Pasal 1 angka 11 Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-Undangan diharapkan bisa menjadi jalan keluar akan permasalahan fungsi jalan di Nagari Sunua Kecamatan Nan Sabaris Kabupaten Padang Pariaman. Tujuan penelitian ini adalah untuk memberikan pengetahuan seputar tata cara pembentukan Naskah Akademik terkhusus kepada permasalahan yang terjadi pada Nagari Sunua berupa penyelenggaraan jalan, dan dengan adanya Naskah Akademik ini diharapkan bisa menghasilkan suatu produk hukum baru bagi Nagari Sunua dalam bentuk Peraturan Nagari. Dalam penelitian ini menggunakan metode sosialisasi, dan penyuluhan hukum untuk memberikan gambaran tentang Naskah Akademik tentang Penyelenggaraan Jalan. Hasil yang dicapai setelah pengabdian ini adalah meningkatnya pemahaman dan keterampilan dari Aparatur Nagari dan Badan Badan Permusyawaratan Nagari untuk pembuatan Naskah Akademik tentang Penyelenggaraan Jalan. Establishment of an Academic Papers on Nagari Regulations Regarding Road Operations (Study at Nagari Sunua Padang Pariaman) Community service in the form of socialization and legal counseling on the making of Nagari Regulations carried out in Nagari Sunua, Nan Sabaris District, is to provide knowledge about the procedures for forming Nagari Regulations in the form of Academic Papers. Academic Papers are the results of research and/or legal studies found in Nagari Sunua, which focus on the function of road administration. The factual condition of the existing road functions in Nagari Sunua is not used as its function is contained in Government Regulation no. 34 of 2006 concerning Roads. About this, it is hoped that the existence of an Academic Paper, which is one of the stages of the formation of Legislation, as stated in Article 1 number 11 of Law Number 12 of 2011 concerning the Establishment of Legislation, is expected to be a solution to the problem of road function. in Nagari Sunua, Nan Sabaris District, Padang Pariaman Regency. The purpose of this study is to provide knowledge about the procedures for the formation of an Academic Paper, especially regarding the problems that occur in Nagari Sunua in the form of road management. This Academic Paper is expected to produce a newly legal product for Nagari Sunua in the form of a Nagari Regulation. In this study, the socialization and legal counseling method are used to provide an overview of the Academic Papers on Road Operations. The result achieved after this service is an increase in the understanding and skills of the Nagari Apparatus and the Nagari Consultative Body for preparing Academic Papers on Road Operations.

Penyelenggaraan Jaminan Hari Tua Terhadap Asisten Rumah Tangga Yang Bekerja Pada Orang Perseorangan Pasca Diberlakukannya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja Gusminarti Gusminarti; Hendria Fithrina
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.158-169.2023

To achieve the government's goal of providing decent work for the community as accommodated in the Constitution Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia as regulated through a derivative regulation of Law Number 13 of 2003 which regulates Manpower. The presence of this arrangement provides certainty to the workforce who are people who can do work to produce goods and services both to meet their own needs and for the community. However, over time, there were several changes to the regulations with the presence of the Job Creation Act which reduced the labor guarantee. In this regard, the author will examine several problems, namely: how is the protection of old-age insurance in the social security system for workers in Indonesia, how is the application of the rules for the protection of old-age insurance to the participation of household assistants who work for individual employers, what appears in providing this old-age insurance protection for household assistants, and what efforts will be made by the Manpower Office in embracing household assistants to become participants in the old-age insurance protection. With the presence of several problems that will be studied by the author using a normative juridical research method that will focus on labor legislation, this is also strengthened by a qualitative approach method. The presence of an effort to protect the workforce by providing Old-Age Security protection, especially to Household Assistants, is the answer that we want to produce for efforts with the presence of regulations that protect ART in Indonesia

Penguatan Fungsi Pengawasan Pemerintah Kota/Kabupaten Dalam Penggunaan E-money Brizzi Sebagai Alat Bayar Retribusi di Sumatera Barat Hengki Andora; Gusminarti Gusminarti; Romi Romi; Abdhy Walid Siagian
Nagari Law Review Vol 7 No 1 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.1.p.117-133.2023

Levies are a source of original regional income as regulated in Article 285 Paragraph (1) of Law Number 23 of 2014 concerning Regional Government. The authority to collect levies is regulated in Article 23A of the 1945 Constitution, then implemented by Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. So far, retribution collection has been carried out in cash, and along with technological developments, this method is no longer suitable, so it has been replaced with electronic money. This provision is based on Bank Indonesia Regulation Number 20/6/PBI 2016 concerning E-Money and is reinforced by the Circular Letter of the Minister of Home Affairs Number 901/1866/SJ /2017 which regulates the Implementation of Non-Cash Transactions and Presidential Instruction Number 10 of 2016 concerning Prevention and Eradicating Corruption. West Sumatra, as one of the provinces in Indonesia, has implemented the use of E-Money facilities in 2019 through E-Money Brizzi issued by Bank Rakyat Indonesia. It's just that in practice there are deviations in implementation so that we don't get maximum results. In connection with this, the author conducted research with the title "Strengthening the Supervision Function of the Use of Brizzi E-money as a Means of Paying City/Regency Levy Fees in West Sumatra". The areas used as samples. research is Padang City, Pariaman City, and Bukittinggi City with the main problems being researched. How to strengthen the monitoring function regarding the use of e-money Brizzi as a means of paying levies in cities/regencies in West Sumatra? From the research results, strengthening the monitoring function of the use of E-Money Brizzi in City/Regency governments in West Sumatra can be carried out by the parties, namely BRI as the Issuer of E-Money Brizzi and Bapenda as the user of the E-Money Brizzi facility in collecting levies. Meanwhile, the problems found in strengthening the supervisory function for the use of these facilities are incomplete regulations as a legal umbrella to serve as technical guidance in monitoring the use of facilities at each collection agency, and there is still a lack of education and outreach to the public by the parties.

Quo Vadis: Pemberlakuan Undang – Undang Nomor 1 Tahun 2022 Terhadap Keberadaan Pajak Daerah Kota Padang Fajri Kurniawan; Frenadin Adegustara; Gusminarti
Lareh Law Review Vol. 1 No. 2 (2023): Lareh Law Review
Publisher : Fakultas Hukum Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/llr.1.2.102-116.2023

The existence of financial relations between the central government and regional governments is an embodiment of the concept of delegating authority from the central government to regional governments which is referred to as "Regional Autonomy". Through the dynamics of central and regional government financial relations, a financial management system is required that regulates financial rights and obligations between the central government and regional governments that are carried out in a fair, transparent, accountable and aligned manner based on laws and regulations. The presence of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, is an improvement in the implementation of financial relations between the central government and regional governments as an effort to create an efficient allocation of national resources. So through this research the focus of the analysis on the two main pillars. First, how are the preparations for the implementation of Law Number 1 of 2022 on the Padang City Government in order to increase the regional tax sector? Second, what is the response of the Padang City Government to the implementation of tax options in Law Number 1 of 2022? To answer the focus of the study, this research uses empirical juridical research methods with research specifications to the Regional Revenue Agency of Padang City and is analyzed through library research and data analysis methods using juridical-qualitative. The results of this study conclude that the Municipal Government of Padang in preparation for the enactment of Law Number 1 of 2022 has carried out activities such as completing the drafting of the implementing Regional Regulations with the Provincial Government of West Sumatra, conducting regional potential studies with competent parties, conducting outreach to the public as taxpayers, and technical guidance to tax collector employees within the Regional Government Organization (OPD) in order to maximize the regional wealth potential in the City of Padang.

Kajian Yuridis terhadap S.E Dirjen Pajak No. 3 / P.J / 2011 tentang Pajak Penghasilan Atas Penghasilan Berupa Royalti dan Perbelakuan Pajak Pertambahan Nilai Atas Pemasukan Film Impor di Indonesia Gusminarti Gusminarti
Kanun Jurnal Ilmu Hukum Vol 14, No 1 (2012): Vol. 14, No. 1, (April, 2012)
Publisher : Universitas Syiah Kuala

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

ABSTRACT: Income tax is a tax levied on income, the meaning of income according to article 4 paragraph 1 of income tax’s constitution enacton in 2009 is any additional economic capability received by the taxpayer either coming from Indonesia and outside Indonesia that could be used for consumption or to increase the wealth of taxpayers concerned with the name and in whatever form as well. While the value added tax is a kind of center that collected taxes done at the time of the transfer of taxable goods and taxable services from one taxpayer to another taxpayer. Related to both these tax law on January 10, 2011 the government through the Directorate General of Taxation issued a Circular Letter Number. 3 / PJ/2011 (SE DGT) on Income Tax Form Income Royalties and Treatment of Value Added Tax on Importation of Films Imports to Indonesia. Issuance of this circular by the government is in order to provide a uniform understanding and application of the Income Tax treatment of Royalty Income and Value Added Tax on imported film entry Indonesia with the DGT S.E No. 3 / PJ / 2011, has received a serious response by Frank. S Rutten Vice President of the Motion Pictures Association (MPA) to Southeast Asian countries rather on Thursday, February 17th, 2011 ago, which immediately gave a statement that the Association of American film producer (Hollywood) will decide the distribution of their films to the country of Indonesia during the government still treats the new tax provisions related to the imposition of uniformity Royalty imported films. So that, we formulate the problem as follows, how the legal position of Director General of Taxes Circular and anything that is applied from both Tax Act above in the Circular Letter. From the results of the discussion concluded that the DGT Circular is a form of regulation of Wisdom (beleid regels) issued by the competent authority for it, and the Director General of Taxes Circular was applied several articles of the Income tax law and tax law value. Juridical Study Towards the Circular of General Directorate of Taxation Department No. 3P.J/2011 regarding Income Tax of The Royalty Income and The Aplication of Additional Tax Value of Imported Film in Indonesia

Implikasi Pengisian Jabatan Tinggi Pratama Terhadap Pelaksanaan Putusan Pengadilan Tata Usaha Negara Akibat Pemberhentian Pejabat Tinggi Oleh Pejabat Pembina Kepegawaian Khairani Khairani; Gusminarti Gusminarti; Muhammad Qadri
Nagari Law Review Vol 7 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.7.i.2.p.341-353.2023

This study aims to find a solution or policy in the case of the termination of the Senior High Officials (Regional Secretary of West Pasaman Regency) by Civil Service Officers (Regent of West Pasaman Regency). The Regional Secretary of West Pasaman Regency who was terminated then filed a lawsuit to Padang Administrative Court (PTUN Padang) which court stating that the decision that termination was invalid, so the Terminated Official had the right to be reinstated. The court decision could not be implemented and came to a dead end because the position had also been filled by another Official (the new Regional Secretary of West Pasaman Regency) by the merit system according to the State Civil Apparatus Law (ASN Law) which was elected by the Committee. The selection of the leaders of the Primary High Offices are based on the recommendations of the State Civilian Bureaucracy Commission (KASN). This research was conducted using a sociologic and juridical method that analyzes the application of laws and regulations. The results showed that the termination of the Regional Secretary of West Pasaman Regency in terms of authority was in accordance with the regulations but in terms of procedural the Regent did not follow the provisions contained in the Civil Servant Discipline Regulation because the tenure of the regional secretary was less than 2 years without any summons, but immediately issued a Termination Letter based on the recommendation from the Inspectorate and the Governor of West Sumatra. Implications of the reappointment of Manus Handri as regional secretary based on the court decision which states that the termination of the regional secretary is illegal, but cannot be implemented because the new regional secretary has been elected based on KASN recommendations during the process of resolving Manus Handri's lawsuit at court. Termination and reinstated are difficult to be implemented because there are unclear provisions on how long the Human Resources Officer can reinstate terminated Officials who submit their cases to the Court. Therefore, there must be clear provisions in Law Number 30 Year 2014 and / or in Law Number 5 Year 1986 concerning the position of Officials who challenge the Decree on Transfer or termination during the trial process until the court's decision has permanent legal force. There should be a clause so that the Civil Service Officer (PPK) does not fill a new official with a position that is currently being processed in court.

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

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.

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