Journal of Law and Policy Transformation
Vol 1 No 2 (2016)

Penerapan Penerimaan Negara Bukan Pajak pada Kapal Ferry Internasional di Kota Batam

Yenny, Yenny (Unknown)



Article Info

Publish Date
17 Jul 2017

Abstract

The Porth Health Office Class I of Batam , a technical unit of the Ministry of  Health is  responsible to the Director General of Disease Control and Environmental Sanitation in carrying out their duties, has an obligation to implement the Government Regulation Number 21 of 2013 concerning The Type and Rate of The Non Tax Revenue that is  applied in  the Ministry of Health. In the application of the Government Regulation, which became effective since June 2013, there was resistance from the international ferry companies in Batam, as the object of the Regulation. This resulted in the failure to pay obligations of non tax revenue by the object state revenues, so that the financial records of the Porth Health Office Class I Batam are categorized as non tax revenue. In this research, the researcher conducted a sosiological research to analyze the effectiveness of the implementation of a rule of law, in particular linking it  to the effectiveness of the theory of law and progressive legal theory. The Researcher found and concluded that the application of the Government Regulation is not effective. It is suggested to revise the Regulation by involving the participation of ferry service users and Porth Health Office Class I Batam as a regulator. === Kantor Kesehatan Pelabuhan Kelas I Batam (KKP Kelas I Batam) sebagai  unit pelaksana teknis di lingkungan Kementerian Kesehatan yang berada di bawah dan bertanggung jawab kepada Direktur Jenderal Pengendalian Penyakit dan Penyehatan Lingkungan, dalam pelaksanaan tugasnya, juga mempunyai kewajiban untuk melaksanakan peraturan pemerintah 21 Tahun 2013 Tentang Jenis Dan Tarif Penerimaan Negara Bukan Pajak Yang berlaku Pada Kementerian Kesehatan. Akan tetapi, dalam penerapan Peraturan Pemerintah Nomor 21 tahun 2013, yang efektif diberlakukan sejak Juni 2013, beberapa penolakan terjadi dari pengguna jasa. Penolakan khususnya terjadi dari   operator ferry  Internasional di Batam, sebagai objek dari Peraturan Pemerintah ini. Hal ini mengakibatkan terjadinya gagal bayar kewajiban PNBP oleh objek PNBP, sehingga dalam catatan pembukuan keuangan KKP Kelas I Batam, terdapat Piutang PNBP. Dalam tulisan ini, peneliti melakukan penelitian hukum sosiologis terhadap efektifitas penerapan sebuah aturan perundang-undangan, khususnya dihubungkan dengan teori Efektifitas Hukum dan Teori Hukum Progressif. Peneliti menemukan dan menyimpulkan bahwa penerapan Peraturan Pemerintah No. 21 tahun 2013 di pelabuhan ferry internasional tidak efektif. Peneliti merekomendasikan dilakukannya revisi atas Peraturan Pemerintah  ini dengan melibatkan peran serta penguna jasa dan KKP sebagai regulator.

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Journal Info

Abbrev

jlpt

Publisher

Subject

Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

The published paper is the result of research, reflection, and criticism with respect to the themes of legal and policy issues contains full-length theoretical and empirical articles from national and international authorities which analises legal and policy development, reformation and ...