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Pengaruh Modernisasi terhadap Pemeliharaan Tanah Ulayat di Minangkabau Luwes Dwi Triani; Dean Power Saragih; Muhammad Aldo Savero; Achmad Rizky Airlangga; Nanjelina Adinda Fazya; Aqila Husna; Agung Widya Setya Pratama
Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA Vol. 2 No. 2 (2024): Juni : JURNAL ILMU HUKUM DAN TATA NEGARA
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/birokrasi.v2i2.1180

Abstract

This journal discusses the influence of modernization on the management and maintenance of Minangkabau customary land. Modernization itself is a change that occurs over time. Its relationship with humans is how humans adapt to all changes to meet all their life needs. Customary land management is carried out by traditional communities by following the laws that apply in the community or often called customary law. With modernization, existing laws in the community and updated laws will adapt to each other, because laws exist for humans, not humans for the law. The main topic of discussion is how the modernization system applies to Minangkabau land management and what influence modernization has on Minangkabau land management. The existing data to answer this main problem is empirical data originating from journals, books, or applicable laws and regulations.
Peran dan Upaya Pemerintah terhadap Kepatuhan Wajib Pajak Astrid Calista Saraswati Sejahtera; Nouval Dwi Bhara Daksa; Dean Power Saragih; Nanjelina Adinda Fazya; Dimas Herdian Nugrahimsyah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2582

Abstract

Tax is one of the main sources of state income. We already know that taxpayer compliance is required to fulfill the tax itself. Then, to maintain a balanced level of taxpayer compliance in paying taxes, the government's role is needed to guarantee legal certainty so that it can fulfill other aspects such as expediency and justice. This is where the role of the government can be seen from the efforts taken to fulfill this. The purpose of this article is to answer and understand the role and efforts of the government towards taxpayer compliance. This article was prepared using a descriptive study and that is the study method through norms, applicable laws and regulations, journals or other sources. Apart from being descriptive, this article was prepared using searches through document and literature studies.