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All Journal Nusantara Hasana Journal Yustisia Tirtayasa: Jurnal Tugas Akhir
Meirad Arianza Bima
Universitas Asahan
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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PERANAN BEA CUKAI DALAM PENGAWASAN TERHADAP BARANG YANG MASUK MELALUI PERAIRAN ASAHAN –TANJUNG BALAI (STUDI DI KANTOR BEA DAN CUKAI KOTA TANJUNG BALAI) Meirad Arianza Bima; Rika Rahayu; Shely Winata; Erwin Syahputra
Nusantara Hasana Journal Vol. 2 No. 3 (2022): Nusantara Hasana Journal, August 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

Customs is the name of a government agency related to international trade both in its role of supervising and collecting import duties, export duties and import taxes. However, customs itself has a different definition, namely duty which is a state levy on imported and exported goods, while excise is a state levy imposed on certain goods with the characteristics of controlled circulation, controlled consumption and high value. This study examines the Guidance and Supervision of Savings and Loan Cooperatives. in this legal research using empirical legal research methods and conducting a study at the Tanjungbalai City Customs and Excise Office. In this legal research, primary legal materials are used, namely: Legislation. Secondary legal materials, namely: law books. Tertiary legal materials, namely: non-legal books. The role of the Tanjungbalai City Customs and Excise office in supervising the smuggling of excisable goods is very important because it is our duty to prevent smuggling, and we always try to prevent smuggling. to the southern stone harbor. In this case, the obstacles faced by the Customs and Excise office in supervising the smuggling of excisable goods into and out of Tanjungbalai City are that people prefer to buy excisable goods at a cheaper price. And the cheap ones are usually goods that are not subject to official excise duty or what are commonly called illegal goods. For example, cigarettes that are not subject to excise duty.
The Implementation of Adat Land Law (Study of Adat Land of Grand Sultan Tanjungbalai) Rahmat Rahmat; Emmi Rahmiwita Nasution; Meirad Arianza Bima
Yustisia Tirtayasa : Jurnal Tugas Akhir Vol 4, No 2 (2024): April-June 2024
Publisher : Fakultas Hukum Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51825/yta.v4i2.24506

Abstract

This study aims to examine the tactics used by the Tanjungbalai City Land Office to register Sultan Grant land. The study employs a qualitative technique with a descriptive approach, concentrating on the context and persons engaged in the Sultan Grant land registration process at the Tanjungbalai City Land Office. The data highlight various barriers to registering Sultan Grant land. The strategies for registering Sultan Grant land include: first, registering the Sultan Grant and then following the procedure for confirming conversion or recognizing rights; second, for Sultan Grants that have been transferred to another party, registering the land through the former Sultan's state land Grant procedure; and third, for Sultan Grants that are not yet registered, treating the registration as an application
Co-Authors Emmi Rahmiwita Nasution Erwin Syahputra Rahmat Rahmat Rika Rahayu Shely Winata