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Administrative Law & Governance Journal
Published by Universitas Diponegoro
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Administrative Law & Governance Journal (e-ISSN 2621-2781) or abbreviated as ALJ is a scientific journal as a forum for lecturers and students who explore and interest the Law of State Administration in Indonesia. Containers for research publications of lecturers and research publications. ALJ is present as one of the implementation and actualization of Tri Darma from higher education activities. ALJ is also present as a means to express new thoughts in the field of State Administrative Law, included in the specific theme as follows: Administration tax law, law of administrative court, employment law, licensing law, state finance law, tax court law, state apparatus law, migrant workers administration, environmental law, forestry law, administration on mining & energy law, biotechnology law, government law, public service law, medical & biomedical law, legal aspect of e-government, and legal aspects of administration development.
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Articles 176 Documents
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Kewajiban Administrasi Perpajakan Wajib Pajak dalam Sistem Self Assessment FC Susila Adiyanta
Administrative Law and Governance Journal Vol 5, No 1 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i1.57-74

Abstract

Abstract: The purpose of this study is to identify and explain the taxpayer's tax obligations and self-assessment systems in national tax practice. This study uses a doctrinal legal approach.From the research results, it can be concluded: a) in the self-assessment system, taxpayers are required to register themselves; b) perform payment calculations; c) pay taxes owed; and d) report its obligations by filling out an SPT. The recommendations of this research are: a) understanding and awareness of taxpayers/taxpayers on their rights and obligations is a determining factor in complying with tax laws and regulations; b) empowerment of taxpayers to increase knowledge and understanding of taxpayers on tax rights and obligations which are expected to obtain taxpayer compliance (voluntary tax compliance); and c) orderly administration in tax services is the first step in improving efficient and effective administrative services, as well as realizing the application of justice in the treatment of taxpayers. Keywords: Tax administration obligations, taxpayers Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui dan menjelaskan tentang kewajiban administrasi perpajakan wajib pajak dan penggunaan sistem self assessment dalam praksis perpajakan nasional.  Penelitian ini menggunakan pendekatan hukum doktrinal. Dari hasil penelitian diperoleh kesimpulan: a) di dalam sistem self assessment, wajib pajak mempunyai kewajiban untuk mendaftarkan diri; b) melakukan sendiri penghitungan pembayaran;  c) membayar pajak terutang; dan d) melaporkan kewajiban pajaknya dengan mengisi SPT. Rekomendasi penelitian ini adalah : a) Pemahaman dan kesadaran wajib pajak/ penanggung pajak atas hak-hak dan kewajibannya merupakan faktor penentu dalam mematuhi ketentuan perundang-undangan perpajakan; b) p emberdayaan wajib pajak dimaksudkan untuk meningkatkan pengetahuan dan pemahaman wajib pajak atas hak dan kewajiban perpajakannya yang diharapkan akan dapat membentuk kepatuhan sukarela wajib pajak (voluntary tax compliance); dan c) Tertib administrasi dalam pelayanan perpajakan merupakan langkah awal dalam meningkatkan  pengelolaan pelayanan administrasi perpajakan yang efisien dan efektif, serta mewujudkan aspek keadilan dalam perlakuan pengenaan wajib pajak. Kata kunci: Kewajiban administrasi pajak, wajib pajak
Penyelesaian Sengketa Tanah Dengan Hak Guna Usaha dalam Penertiban Tanah Terlantar Vera Siti Parihah
Administrative Law and Governance Journal Vol 5, No 3 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i3.205 - 215

Abstract

Abstract: Land is a gift that comes from God Almighty. Soil plays an important role for society and plants. one of which is realized by granting land rights to citizens for land farmers who play an important role in depending on their lives from crops. Land rights that have developed quite rapidly are Cultivation Rights. The usufructuary right is contained in Law Number 5 of 1960 UUPA in Article 28 Paragraph 1 it is stated that the usufructuary right is the right to cultivate land controlled by the state for a certain period of time for agriculture, fishery and animal husbandry businesses. The research aims to find the right solutions for various land use conflicts, especially in optimizing the use of abandoned land. This solution is needed to avoid potential horizontal conflicts between communities, companies and the government since 1993. Abandoned land is a termination of legal relations between subjects and objects over land then the land was re-occupied by the state. The problem of controlling abandoned land is increasingly complex with the many interests of various parties in land. This also raises several problems with the land used in the business world. Such as disputes over the management of abandoned land and farming rights, owned by a plantation company, namely PT. Agrosari Merapi in West Pasaman Province against the Regent of West Pasaman Regency. This controversy arose from West Pasaman district No. 525/1898/BUP-PASBAR regarding the closure of PT. Agrosari Merapi, West Passaman Regency, October 3, 2011. The decision of the Regent of West Pasaman was based on the following demands that PT. Agrosari Merapi relinquished land rights to cultivate a land area of 3,160 ha. Based on the results of the research, it can be argued that the Dispute Settlement Process for Abandoned Land against Cultivation Rights was resolved through the Padang State Administrative Court in accordance with Law Number 5 of 1986 concerning Administrative Courts. Keywords: dispute resolution, land, usufructuary rights, control, abandoned land Abstrak: Tanah merupakan karunia yang datang dari Tuhan Maha Esa. Tanah berperan penting untuk masyarakat maupun tumbuhan. salah satunya diwujudkan dengan pemberian hak atas tanah kepada warga negara bagi petani tanah berperan penitng untuk menggantungkan hidupnya dari hasil panen. Hak atas tanah yang mengalami perkembangan yang cukup pesat adalah Hak Guna Usaha. Hak guna usaha tercantum pada UU Nomor 5 Tahun 1960 UUPA dalam Pasal 28 Ayat 1 disebutkan, hak guna usaha adalah hak untuk mengusahakan tanah yang dikuasai oleh negara dalam jangka waktu tertentu untuk usaha pertanian, perikanan, dan peternakan. Penelitian bertujuan untuk mencari solusi yang tepat atas berbagai konflik penggunaan lahan, khususnya dalam mengoptimalkan pemanfaatan lahan terlantar solusi ini diperlukan untuk menghindari potensi konflik horizontal antara masyarakat, perusahaan dan pemerintah sejak tahun 1993. Tanah terlantar merupakan pemutusan hubungan hukum antar subjek dengan objek atas tanah kemudian tanah tersebut dikuasai kembali oleh negara. Permasalahan penertiban tanah terlantar semakin kompleks dengan banyaknya kepentingan berbagai pihak atas tanah. Hal ini juga menimbulkan beberapa permasalahan terhadap tanah yang digunakan dalam dunia usaha. Seperti sengketa pengelolaan lahan terlantar dan hak bertani, dimiliki oleh perusahaan perkebunan yaitu PT. Agrosari Merapi di Provinsi Pasaman Barat melawan Bupati Kabupaten Pasaman Barat. Kontroversi ini muncul dari kabupaten Pasaman Barat No. 525/1898/BUP-PASBAR terkait penutupan PT.Agrosari Merapi, Kabupaten Passaman Barat, 3 Oktober 2011. Keputusan Bupati Pasaman Barat didasarkan pada tuntutan sebagai berikut PT.Agrosari Merapi melepaskan hak atas tanah untuk mengolah tanah seluas 3.160 ha. Berdasarkan hasil penelitian dapat dikemukakan bahwa Proses Penyelesaian Sengketa Penertiban Tanah terlantar terhadap Hak Guna Usaha diselesaikan melalui Pengadilan Tata Usaha Negara Padang sesuai dengan UU Nomor 5 Tahun 1986 tentang PTUN.Kata Kunci: Penyelesaian sengketa, Tanah, Hak guna Usaha, Penertiban, tanah terlantar 
Implementasi Prinsip Transparansi dan Akuntabilitas Dalam Penerimaan Calon Pegawai Negeri Sipil Dingga Aldhy Mahendra; Henny Juliani
Administrative Law and Governance Journal Vol 5, No 3 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i3.216 - 226

Abstract

Abstract: BKPSDM Semarang Regency organizes the acceptance of CPNS implemented by applying the principles of transparency and accountability in order to realize good governance. The purpose of this study is to find out how to implement the principles of transparency and accountability and to find out what are the obstacles in implementing the principles of transparency and accountability in the recruitment of prospective civil servants at the Personnel and Human Resources Development Agency of Semarang Regency. The research method used is juridical empirical. The results showed that the implementation of CPNS acceptance in Semarang Regency was based on the application of the principles of transparency and accountability through information services, complaints, and reports provided by BKPSDM Semarang Regency. The existence of inhibiting factors in the acceptance of the principles of transparency and accountability in the acceptance of CPNS causes the realization of good governance in the Semarang Regency government not perfect yet.Keywords : Transparency, Accountability, Acceptance of CPNS  Abstrak: BKPSDM Kabupaten Semarang menyelenggarakan penerimaan CPNS dilaksanakan dengan menerapkan prinsip transparansi dan akuntabilitas guna mewujudkan pemerintahan yang baik. Tujuan penelitian ini adalah untuk mengetahui bagaimana implementasi prinsip transparansi dan akuntabilitas serta untuk mengetahui apa yang menjadi penghambat dalam implementasi prinsip transparansi dan akuntabilitas dalam penerimaan calon pegawai negeri sipil pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Semarang. Metode penelitian yang digunakan adalah yuridis empiris. Hasil penelitian menunjukan bahwa penyelenggaraan penerimaan CPNS di Kabupaten Semarang didasarkan pada penerapan prinsip transparansi dan akuntabilitas melalui pelayanan informasi, keluhan, dan laporan yang diberikan oleh BKPSDM Kabupaten Semarang. Terdapatnya faktor penghambat dalam penerimaan prinsip transparansi dan akuntabilitas dalam penerimaan CPNS menyebabkan perwujudan dari good governance di pemerintahan Kabupaten Semarang menyebabkan belum dikatakan sempurna.Kata Kunci: Transparansi, Akuntabilitas, Penerimaan CPNS
Implementasi Kebijakan Penataan Ruang Terbuka Hijau Sebagai Upaya Mewujudkan Tata Kelola Kawasan Kota Berbasis Lingkungan (Eco City) Yang Berkelanjutan Sarah Riska Arifiah; Suhartoyo Suhartoyo
Administrative Law and Governance Journal Vol 5, No 3 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i3.227 - 238

Abstract

Abstract: Sustainable development is very important and necessary in a country, the goal is to be able to meet the needs of human life today without ignoring the needs of human life in the future. Likewise with cities that require sustainable regional management, especially in relation to environmental-based city governance (eco city). Green open space is one form of the eco city component. Semarang is the capital city in Central Java which has regulatory instruments regarding green open spaces, namely Semarang City Regional Regulation No. 7 of 2010 concerning the Arrangement of Green Open Space. The problems of this research are, how is the policy of the Semarang City Government in structuring green open spaces in order to create a sustainable city, and how is the implementation of green open space management policies in order to create a sustainable city by the Semarang City Government. From research and research analysis, the formulation of conclusions obtained is regarding the policy of the Semarang City Government in carrying out wide-spread activities on the availability of green open space in the city of Semarang. As well as green open space programs implemented in the city of Semarang to maintain the sustainability of green open space. Based on the results of the research analysis, the recommendations of the researchers include the following, the participation that needs to be increased by the Semarang City Government with stakeholders, the community and NGOs in the context of realizing the wide distribution of green open space in the city of Semarang, and activities for the wide dissemination of green open space which should be implemented immediately, so as not to accumulate in several sub-districts in the Semarang City area Keywords :  Sustainable Development,  Environmental-Based City Governance, Green Open Space Abstrak: Pembangunan berkelanjutan sangat penting dan diperlukan pada suatu negara, tujuannya agar dapat memenuhi keperluan hidup manusia pada masa kini dengan tanpa mengabaikan keperluan hidup manusia pada masa mendatang. Begitu juga dengan kota yang memerlukan tata kelola kawasan yang berkelanjutan terutama kaitannya dengan tata kelola kota berbasis lingkungan (eco city). Ruang terbuka hijau (RTH) merupakan salah satu bentuk dari komponen eco city. Kota Semarang merupakan ibu kota di Jawa Tengah yang memiliki instrumen pengaturan mengenai ruang terbuka hijau, yaitu Perda Kota Semarang No. 7 Tahun 2010 tentang Penataan Ruang Terbuka Hijau. Permasalahan dari penelitian ini yaitu, bagaimana kebijakan Pemerintah Kota Semarang dalam melakukan penataan ruang terbuka hijau guna mewujudkan kota berkelanjutan, serta bagaimana implementasi kebijakan penataan ruang terbuka hijau guna mewujudkan kota berkelanjutan oleh Pemerintah Kota Semarang.Dari penelitian dan analisis penelitian, rumusan kesimpulan yang diperoleh adalah mengenai kebijakan Pemkot Semarang dalam melakukan kegiatan sebaran luas terhadap ketersediaan RTH di Kota Semarang. Serta program-program RTH yang dilaksanakan di Kota Semarang untuk menjaga keberlangsungan RTH. Berdasarkan hasil analisis penelitian, rekomendasi peneliti meliputi hal-hal, partisipasi yang perlu ditingkatkan lagi oleh Pemkot Semarang dengan para stakeholders, masyarakat dan LSM dalam rangka realisasi sebaran luas RTH di Kota Semarang; serta kegiatan penyebaran luas RTH yang hendaknya segera dilaksanakan, agar tidak menumpuk di beberapa kecamatan di wilayah Kota Semarang Kata kunci : Pembangunan Berkelanjutan, Tata Kelola Kota Berbasis Lingkungan, Ruang Terbuka Hijau
Analisis Tingkat Pemahaman Perangkat Desa Terhadap Asas Pelayanan Publik Dalam Rangka Mewujudkan Pelayanan Publik Yang Prima Syifaa Afelyna Suryoputri; Sri Nurhari Susanto
Administrative Law and Governance Journal Vol 5, No 3 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i3.239 - 252

Abstract

Abstract: Village officials have an important role in improving the quality of public services, so understanding village officials on the principles of public service is a must. However, the Human Resources (HR) of the Sidomulyo Village apparatus have so far been inadequate and seem sober. Making the principle of public service the basis for public service must be followed by an understanding of the village officials towards these principles. The approach method in this research is Juridical Empirical, using primary and secondary data. The findings in this study are, first, the level of understanding of Sidomulyo Village Officials regarding the principles of public service delivery is at the middle level, this can be seen by fulfilling 2 of the 3 indicators of understanding, namely translating and interpreting. Second, the level of understanding of Sidomulyo Village Officials regarding the principles of public service delivery greatly influences the realization of excellent service. Third, the embodiment of excellent service can be seen from the fulfillment of the A6 competency in the excellent service of an organization. The results of this study suggest: (1) increasing the understanding of Village Officials on the principles of public service delivery, (2) learning the basics of excellent service and implementing it, (3) increasing the role of the community in administering public services and (4) increasing employee competence. Keywords: Design Tools, Principles, Public Service, Excellent Service. Abstrak: Perangkat desa memiliki peranan penting dalam peningkatan kualitas pelayanan publik, sehingga pemahaman perangkat desa terhadap asas pelayanan publik merupakan suatu keharusan. Namun, Sumber Daya Manusia (SDM) Perangkat Desa Sidomulyo selama ini masih kurang memadai dan terkesan seadanya. Menjadikan asas pelayanan publik sebagai dasar pelayanan publik harus diikuti dengan pemahaman perangkat desa terhadap asas-asas tersebut. Metode pendekatan dalam penelitian ialah Yuridis Empiris, dengan menggunakan data primer dan sekunder. Temuan dalam penelitian ini berupa, pertama tingkat pemahaman Perangkat Desa Sidomulyo terhadap asas penyelenggaraan pelayanan publik berada pada tingkat madia, hal tersebut dapat diketahui dengan terpenuhinya 2 dari 3 indikator pemahaman yakni menerjemahkan dan menafsirkan. Kedua, tingkat pemahaman Perangkat Desa Sidomulyo terhadap asas penyelenggaraan pelayanan publik sangat berpengaruh terhadap perwujudan pelayanan prima. Ketiga, perwujudan pelayanan prima dapat dilihat dari terpenuhinya kompetensi A6 dalam pelayanan prima sebuah organisasi. Hasil dari penelitian ini menyarankan: (1) meningkatkan pemahaman Perangkat Desa terhadap asas penyelenggaraan pelayanan publik, (2) mempelajari dasar pelayanan prima dan mengimplementasikannya, (3) meningkatkan peranan masyarakat dalam penyelenggaraan pelayanan publik dan (4) meningkatkan kompetensi pegawai. Kata Kunci: Perangkat Des, Asas, Pelayanan Publik, Pelayanan Prima.
Jaminan Perlindungan Hukum Hak-Hak Guru Dengan Status Pegawaian Pemerintah Dengan Perjanjian Kerja (Honorer) Rizkya Indah Permata Safitri; Sonhaji Sonhaji
Administrative Law and Governance Journal Vol 5, No 3 (2022): Administrative Law and Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v5i3.523 - 535

Abstract

Abstract: Teachers are professional teachers who are a determining factor for the quality of nation. However, there are still problems regarding teachers, such as cases of teachers being reported to the authorities when carrying out their job, cases related to the lack of wages received, or cases of schools lacking the number of teachers. The existence of cases of teachers facing the law proves that legal arrangements and protection are needed, especially for honorary teachers who until now have not received clarity regarding their employment status. The purpose of this study is to determine the arrangement of honorary teachers and forms of legal protection guarantees for teachers with honorary status in public schools in the city of Semarang. This study uses empirical juridical research methods so that gaps can be found between existing rules and their implementation in society. The results of this study indicate that the form of guarantee of legal protection for teachers with honorary status is regulated by a work agreement and the implementation of legal protection arrangements for teachers with honorary status in Semarang City has been partially implemented according to the normative provisions set by the central government. Keywords: Honorary teacher; Guarantee of legal protection; Semarang city Abstrak:  Guru merupakan pengajar profesional yang menjadi faktor penentu kualitas bangsa. Tapi masih terdapat permasalahan tentang guru seperti adanya kasus guru yang dilaporkan kepada pihak berwajib saat melaksanakan tugasnya, kasus terkait minimnya upah yang didapatkan, atau kasus sekolah yang kekurangan jumlah guru. Adanya kasus guru yang berhadapan di muka hukum membuktikan bahwa diperlukan pengaturan dan perlindungan hukum khususnya untuk guru honorer yang sampai saat ini belum mendapatkan kejelasan terkait status kepegawaiannya. Tujuan penelitian ini yaitu untuk mengetahui pengaturan tentang guru honorer serta bentuk jaminan perlindungan hukum terhadap guru dengan status honorer di sekolah negeri di Kota Semarang. Penelitian ini menggunakan metode penelitian yuridis empiris sehingga dapat ditemukan kesejangan antara aturan yang ada dengan pelaksanaannya dalam masyarakat. Hasil penelitian ini menunjukan bahwa bentuk jaminan perlindungan hukum guru dengan status honorer diatur dengan perjanjian kerja serta pelaksanaan pengaturan perlindungan hukum terhadap guru dengan status honorer di Kota Semarang sebagian telah dilaksanakan sebagaimana ketentuan normatif yang telah ditetapkan oleh pemerintah pusat. Kata Kunci : Guru honorer; Jaminan Perlindungan hukum; Kota Semarang

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