Ronald Saija, None Nancy. S. Haliwela, None Triska Demmataaco
{"title":"KONSTRUKSI REFORMA PAJAK BAGI PEMILIK TANAH DATI DI KOTA AMBON DALAM PERSPEKTIF KEADILAN","authors":"Ronald Saija, None Nancy. S. Haliwela, None Triska Demmataaco","doi":"10.30742/perspektif.v28i1.849","DOIUrl":null,"url":null,"abstract":"Para pemilik tanah-tanah Dati di Kota Ambon belum pernah melakukan pembayaran pajak bumi (pajak tanah adat/Dati) miliknya kemanapun, sedangkan pembayaran pajak berguna untuk melindungi hak-hak penduduk warga desa termasuk di dalamnya hak ulayat masyarakat adat yang hidup di seluruh nusantara. Penelitian ini meneliti mengenai membentuk konstruksi reforma pajak yang dapat memperlancar proses pembayaran pajak atas tanah Dati di Kota Ambon dan Kabupaten Seram Bagian Barat. Penelitian ini menyimpulkan bahwa selain faktor minimnya wawasan hukum masyarakat setempat tentang perlindungan hukum bagi hak tanah adat dan kekosongan aturan hukum dalam melindungi pemilik hak tanah negara sebagai sumber pendapatan negeri untuk kemajuan negeri adat, sehingga Adapun manfaat atas pungutan pajak digunakan oleh masyarakat hukum adat untuk menjaga kestabilan ekonomi masyarakat adat secara khususnya guna mendukung pendapatan asli negeri/desa bahkan daerah Maluku.The owners of Dati lands in Ambon City have never paid their land tax (adat land tax/Dati) anywhere, while tax payments are useful for protecting the rights of villagers including the customary rights of indigenous peoples who live throughout the archipelago. This research examines the formation of a tax reform construction that can expedite the process of paying taxes on Dati’s land in Ambon City and West Seram Regency. This study concludes that apart from the lack of legal knowledge of the local community regarding legal protection for customary land rights and the absence of legal rules in protecting owners of state land rights as a source of state revenue for the development of customary lands, the benefits of tax collection are used by indigenous peoples to maintain the economic stability of indigenous peoples in particular to support the country’s/village’s original income and even the Maluku region.","PeriodicalId":20002,"journal":{"name":"Perspektif","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Perspektif","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30742/perspektif.v28i1.849","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Para pemilik tanah-tanah Dati di Kota Ambon belum pernah melakukan pembayaran pajak bumi (pajak tanah adat/Dati) miliknya kemanapun, sedangkan pembayaran pajak berguna untuk melindungi hak-hak penduduk warga desa termasuk di dalamnya hak ulayat masyarakat adat yang hidup di seluruh nusantara. Penelitian ini meneliti mengenai membentuk konstruksi reforma pajak yang dapat memperlancar proses pembayaran pajak atas tanah Dati di Kota Ambon dan Kabupaten Seram Bagian Barat. Penelitian ini menyimpulkan bahwa selain faktor minimnya wawasan hukum masyarakat setempat tentang perlindungan hukum bagi hak tanah adat dan kekosongan aturan hukum dalam melindungi pemilik hak tanah negara sebagai sumber pendapatan negeri untuk kemajuan negeri adat, sehingga Adapun manfaat atas pungutan pajak digunakan oleh masyarakat hukum adat untuk menjaga kestabilan ekonomi masyarakat adat secara khususnya guna mendukung pendapatan asli negeri/desa bahkan daerah Maluku.The owners of Dati lands in Ambon City have never paid their land tax (adat land tax/Dati) anywhere, while tax payments are useful for protecting the rights of villagers including the customary rights of indigenous peoples who live throughout the archipelago. This research examines the formation of a tax reform construction that can expedite the process of paying taxes on Dati’s land in Ambon City and West Seram Regency. This study concludes that apart from the lack of legal knowledge of the local community regarding legal protection for customary land rights and the absence of legal rules in protecting owners of state land rights as a source of state revenue for the development of customary lands, the benefits of tax collection are used by indigenous peoples to maintain the economic stability of indigenous peoples in particular to support the country’s/village’s original income and even the Maluku region.
安汶市达蒂土地所有者从未向任何地方缴纳过其地税(土著/Dati税),而纳税是为了保护居住在群岛各地的土著居民的权利而提供的。这项研究正在研究建立一种税收改革,以加快在安汶市和西格拉西亚区为达蒂的土地缴税的进程。这项研究得出结论,除了因素缺乏保护当地社区的法律见解为土著土地权利和法治真空中保护土地权利所有者作为收入来源国家进步的国家惯例,至于使用税收好处的普通法维护社会稳定经济收入尤其是土著人的支持真正的国家-甚至马鲁古地区的村庄。安邦市的达克斯土地所有者在任何地方都从未为他们的土地税付出过代价,而塔克斯的报酬是为了保护暴徒的权利,包括那些在阿基米戈生活的、未被扣押的人民的权利。这项研究揭示了在安邦市和西恐怖统治下的Dati土地上支付税收的过程。这个研究concludes分开的当地知识的缺乏合法》为customary土地权利和社区关于合法保护合法存在的规则》保护所有者of state university)土地权利作为一个源代码of state university revenue for the development of customary土地,the benefits of营业税收藏馆以前是由indigenous people to maintain《社会经济稳定of indigenous people to support the country ' s -村原来的收入甚至和《马鲁古地区。