Pub Date : 2023-05-21DOI: 10.33756/eslaj.v5i1.19704
Risky Yanto Yunde, Nur Mohamad Kasim, Dolot Alhasni Bakung
Early marriage experienced by adolescents under 19 years old is still a phenomenon in several regions in Indonesia. Early marriage is more likely to occur in any Religion Paleleh sub-district, Buol Regency is one of the sub-districts where the number of cases of early marriage is quite high and has increased after the co-19 pandemic. This needs to be prevented by all actions, activities, or efforts carried out by the Regional Government, community, family, and parents as well as all stakeholders to reduce the rate of early marriage. The purpose of conducting this research is to find out the efforts of the Religious Affairs Office of Paleleh District, Buol Regency in overcoming the increase in early marriage after the Covid-19 pandemic. Using a sociological juridical research method, using a descriptive qualitative research approach and interactive analysis techniques. The results of the research conducted stem from the responses of various elements of the Paleleh District community regarding early marriage, which contain a lot of speculation, namely positive and negative responses. Responses from rural communities where people are still less aware and less compliant with the law. Early or underage marriages that still occur are often due to factors caused by the social model of young people who are too free with the opposite sex. However, it is all returned to the parents. For the people of Paleleh Subdistrict who have low economic constraints who cannot afford to send their children to school, especially for women, supported by the negative stigma factor that there is no point in going to high school and the kitchen will be the place to return to.
{"title":"Efforts to Optimize the Office of Religious Affairs of Paleleh District Buol Regency in overcoming the increase in early marriage after the Covid-19 pandemic","authors":"Risky Yanto Yunde, Nur Mohamad Kasim, Dolot Alhasni Bakung","doi":"10.33756/eslaj.v5i1.19704","DOIUrl":"https://doi.org/10.33756/eslaj.v5i1.19704","url":null,"abstract":"Early marriage experienced by adolescents under 19 years old is still a phenomenon in several regions in Indonesia. Early marriage is more likely to occur in any Religion Paleleh sub-district, Buol Regency is one of the sub-districts where the number of cases of early marriage is quite high and has increased after the co-19 pandemic. This needs to be prevented by all actions, activities, or efforts carried out by the Regional Government, community, family, and parents as well as all stakeholders to reduce the rate of early marriage. The purpose of conducting this research is to find out the efforts of the Religious Affairs Office of Paleleh District, Buol Regency in overcoming the increase in early marriage after the Covid-19 pandemic. Using a sociological juridical research method, using a descriptive qualitative research approach and interactive analysis techniques. The results of the research conducted stem from the responses of various elements of the Paleleh District community regarding early marriage, which contain a lot of speculation, namely positive and negative responses. Responses from rural communities where people are still less aware and less compliant with the law. Early or underage marriages that still occur are often due to factors caused by the social model of young people who are too free with the opposite sex. However, it is all returned to the parents. For the people of Paleleh Subdistrict who have low economic constraints who cannot afford to send their children to school, especially for women, supported by the negative stigma factor that there is no point in going to high school and the kitchen will be the place to return to.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128672134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-21DOI: 10.33756/eslaj.v5i1.19228
Titik Mokoagow, Lisnawaty W. Badu, Suwitno Yutye Imran
The purpose of this study is to know and analyze what factors hinder the police in uncovering the crime of disposal of babies in Bone Bolango and to find out what the police are trying to prevent the crime of disposal of babies in the jurisdiction of the Tapa Police. This type of research is empirical research. The results showed that the role of the police in uncovering the crime of disposal of babies in the Tapa Sector Police, the investigation process was still stopped because the police experienced factors that hindered the police in uncovering the crime of disposal of babies. These factors were internal factors consisting of a lack of members and sources. Human Resources, lack of evidence, and difficulty in determining suspects, Then there are also external factors, namely the lack of public awareness. Then, in this case, the police made efforts to prevent the crime of disposal of babies in the jurisdiction of the Tapa Police by conducting patrols, counseling and outreach activities in the community.
{"title":"Police Obstacles in Revealing the Crime of Disposing of Babies","authors":"Titik Mokoagow, Lisnawaty W. Badu, Suwitno Yutye Imran","doi":"10.33756/eslaj.v5i1.19228","DOIUrl":"https://doi.org/10.33756/eslaj.v5i1.19228","url":null,"abstract":"The purpose of this study is to know and analyze what factors hinder the police in uncovering the crime of disposal of babies in Bone Bolango and to find out what the police are trying to prevent the crime of disposal of babies in the jurisdiction of the Tapa Police. This type of research is empirical research. The results showed that the role of the police in uncovering the crime of disposal of babies in the Tapa Sector Police, the investigation process was still stopped because the police experienced factors that hindered the police in uncovering the crime of disposal of babies. These factors were internal factors consisting of a lack of members and sources. Human Resources, lack of evidence, and difficulty in determining suspects, Then there are also external factors, namely the lack of public awareness. Then, in this case, the police made efforts to prevent the crime of disposal of babies in the jurisdiction of the Tapa Police by conducting patrols, counseling and outreach activities in the community.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114852029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.33756/eslaj.v4i2.18179
Faizal Saman
The purpose of this study is to examine the rights and obligations of Indonesian citizens regarding vaccination. This research uses a type of normative legal research with a statute approach. Collect data by grouping and reviewing regulations, library materials, books, and other sources related to problems in this study. The results showed that polemics that led to pros and cons related to vaccination were caused by several factors such as vaccines being new, the safety of vaccines that cannot be passed, and the sanctions imposed on those who refuse vaccines. The pro-life community considers vaccination to be an obligation and the contras think that the imposition of vaccination is in line with the right to health. There are several variables for the reason for the vaccination policy to be implemented, namely the state in a state of emergency, namely in a pandemic crisis, and subsequently related to the human obligation to respect the human rights of others (the right to the health of others). Thus, the problem of legal certainty from the implementation of vaccination is an obligation of Indonesian citizens.
{"title":"Debatable of Indonesian Citizens' Rights and Obligations Regarding the Covid-19 Vaccination Policy","authors":"Faizal Saman","doi":"10.33756/eslaj.v4i2.18179","DOIUrl":"https://doi.org/10.33756/eslaj.v4i2.18179","url":null,"abstract":"The purpose of this study is to examine the rights and obligations of Indonesian citizens regarding vaccination. This research uses a type of normative legal research with a statute approach. Collect data by grouping and reviewing regulations, library materials, books, and other sources related to problems in this study. The results showed that polemics that led to pros and cons related to vaccination were caused by several factors such as vaccines being new, the safety of vaccines that cannot be passed, and the sanctions imposed on those who refuse vaccines. The pro-life community considers vaccination to be an obligation and the contras think that the imposition of vaccination is in line with the right to health. There are several variables for the reason for the vaccination policy to be implemented, namely the state in a state of emergency, namely in a pandemic crisis, and subsequently related to the human obligation to respect the human rights of others (the right to the health of others). Thus, the problem of legal certainty from the implementation of vaccination is an obligation of Indonesian citizens.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125166259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.33756/eslaj.v4i2.18129
Fadlan Iswahyudi Tobuhu
Abstract: The purpose of the study is to find out and analyze through a Criminology review what factors cause the occurrence of the Crime of Selling Protected Wildlife in Gorontalo. The type of research used is Empirical research and uses Qualitative analysis techniques. The results of this study show that the sale of protected wildlife in Gorontalo is caused by several factors including, economic factors, environmental factors, and educational factors. Upaya prevention carried out so that the community is not involved in buying and selling protected wildlife includes, Preventive Efforts made employing Obstruction on transportation routes, and conducting forest patrols, the community is required to report if they see a criminal act of buying and selling wildlife, and conducting education. Repressive efforts, the enforcement efforts carried out by Gakkum himself are to hand over the perpetrators to the Police.
{"title":"Revealing the Cause of Selling Protected Animals in Gorontalo in View from a Criminological Perspective","authors":"Fadlan Iswahyudi Tobuhu","doi":"10.33756/eslaj.v4i2.18129","DOIUrl":"https://doi.org/10.33756/eslaj.v4i2.18129","url":null,"abstract":"Abstract: The purpose of the study is to find out and analyze through a Criminology review what factors cause the occurrence of the Crime of Selling Protected Wildlife in Gorontalo. The type of research used is Empirical research and uses Qualitative analysis techniques. The results of this study show that the sale of protected wildlife in Gorontalo is caused by several factors including, economic factors, environmental factors, and educational factors. Upaya prevention carried out so that the community is not involved in buying and selling protected wildlife includes, Preventive Efforts made employing Obstruction on transportation routes, and conducting forest patrols, the community is required to report if they see a criminal act of buying and selling wildlife, and conducting education. Repressive efforts, the enforcement efforts carried out by Gakkum himself are to hand over the perpetrators to the Police.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126718029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract: This study discusses the legal certainty related to Termination of Employment by the company to workers who refuse transfers which until now there is no absolute regulation, even in Law Number 13/2003 concerning Employment Law. The cases raised in this research are Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn/Pbr. The formulation in this research, is the act of Termination of Employment on the grounds of refusal to mutation can be justified based on the provisions of Law Number 13/2003 concerning Employment Law? And what is the basis for the judge's consideration to accept and reject the lawsuit against workers who were laid off for refusing a mutation in Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn /pbr? The purpose of this study is to examine how the implementation of law in Indonesia and the legal protection about termination of Industrial Relations by the company to workers who refuse mutation. To analyze the reasons for accepting and rejecting the judge's decision related to termination of employment by the company against workers who refuse to mutation with the Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn/Pbr, based on Employment Law. This research is used normative method, which examines the judge's decision juridically using Law No.13/2003 concerning Employment Law. The results of this study indicate that the mutations by the company in Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu and Study Number: 85/Pdt.Sus.Phi/2019/Pn/Pbr violate Article 32 of the Employment Law. because the mutation did not pay attention to the workers' rights based on the principles of being open,free,objective,fair,and equal without discrimination.Keywords: Criminal; Replacement; Corruption;
{"title":"Kajian Yuridis Pemutusan Hubungan Kerja Oleh Perusahaan Terhadap Pekerja Yang Menolak Mutasi","authors":"Hanifah Hanifah, Khayatudin Khayatudin, Sicilya Mardian Yoel","doi":"10.33756/eslaj.v3i3.16431","DOIUrl":"https://doi.org/10.33756/eslaj.v3i3.16431","url":null,"abstract":"Abstract: This study discusses the legal certainty related to Termination of Employment by the company to workers who refuse transfers which until now there is no absolute regulation, even in Law Number 13/2003 concerning Employment Law. The cases raised in this research are Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn/Pbr. The formulation in this research, is the act of Termination of Employment on the grounds of refusal to mutation can be justified based on the provisions of Law Number 13/2003 concerning Employment Law? And what is the basis for the judge's consideration to accept and reject the lawsuit against workers who were laid off for refusing a mutation in Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn /pbr? The purpose of this study is to examine how the implementation of law in Indonesia and the legal protection about termination of Industrial Relations by the company to workers who refuse mutation. To analyze the reasons for accepting and rejecting the judge's decision related to termination of employment by the company against workers who refuse to mutation with the Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu, Study Number:85/Pdt.Sus.Phi/2019/Pn/Pbr, based on Employment Law. This research is used normative method, which examines the judge's decision juridically using Law No.13/2003 concerning Employment Law. The results of this study indicate that the mutations by the company in Study Number:53/Pdt.Sus.Phi/2018/Pn.Palu and Study Number: 85/Pdt.Sus.Phi/2019/Pn/Pbr violate Article 32 of the Employment Law. because the mutation did not pay attention to the workers' rights based on the principles of being open,free,objective,fair,and equal without discrimination.Keywords: Criminal; Replacement; Corruption;","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134263907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.33756/eslaj.v4i2.18229
Nad Damą, A. Harun
This study aims to determine the legal consequences of betel marriage settlement during the Covid-19 pandemic. The type of research used is sociological juridical and this study uses a descriptive research approach and qualitative data analysis techniques. The results of this study show that the legal consequences of an unrecorded marriage can cause the marriage to be invalid in the eyes of positive Indonesian law, but according to religion and public belief that the marriage is valid as long as it meets the conditions and legal pillars of a marriage itself. As for the settlement, there are two things, namely the application for a marriage and remarriage hearing. However, the bad factor is that if the marriage partner has obtained a child, then in civil law the child does not have a nasab with the father but only has a nasab with a mother and her family.
{"title":"Legal Consequences of Betel Marriage Settlement During the Covid-19 Pandemic","authors":"Nad Damą, A. Harun","doi":"10.33756/eslaj.v4i2.18229","DOIUrl":"https://doi.org/10.33756/eslaj.v4i2.18229","url":null,"abstract":"This study aims to determine the legal consequences of betel marriage settlement during the Covid-19 pandemic. The type of research used is sociological juridical and this study uses a descriptive research approach and qualitative data analysis techniques. The results of this study show that the legal consequences of an unrecorded marriage can cause the marriage to be invalid in the eyes of positive Indonesian law, but according to religion and public belief that the marriage is valid as long as it meets the conditions and legal pillars of a marriage itself. As for the settlement, there are two things, namely the application for a marriage and remarriage hearing. However, the bad factor is that if the marriage partner has obtained a child, then in civil law the child does not have a nasab with the father but only has a nasab with a mother and her family.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"45 18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115560540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.33756/eslaj.v4i2.18186
Juwita Rizkiyawati Abdullah
The purpose of this study is to find out and analyze the covid-19 vaccination against the provision of public services in Talaga Jaya District and the urgency of providing covid-19 vaccination requirements for the provision of public services by the Talaga Jaya District government This type of research is qualitative field research and uses random sampling. The population in the study is the people who have carried out the covid-19 vaccination. Data collection was carried out with interviews, literature studies, and documentation. The results showed that in the process of implementing the COVID-19 vaccination, there were problems. Therefore, to reach the implementation of the COVID-19 vaccination evenly, the sub-district government and village government carry out mass and door-to-door vaccinations. In the implementation of the covid-19 vaccination, it has been regulated in presidential regulation number 14 of 2021 where people who refuse the vaccine will be subject to sanctions. The policy raises polemics because vaccinations are supposed to be voluntary because they relate to the individual freedom of citizens
{"title":"The urgency of Mandatory Provision of Covid-19 Vaccination Public Services","authors":"Juwita Rizkiyawati Abdullah","doi":"10.33756/eslaj.v4i2.18186","DOIUrl":"https://doi.org/10.33756/eslaj.v4i2.18186","url":null,"abstract":"The purpose of this study is to find out and analyze the covid-19 vaccination against the provision of public services in Talaga Jaya District and the urgency of providing covid-19 vaccination requirements for the provision of public services by the Talaga Jaya District government This type of research is qualitative field research and uses random sampling. The population in the study is the people who have carried out the covid-19 vaccination. Data collection was carried out with interviews, literature studies, and documentation. The results showed that in the process of implementing the COVID-19 vaccination, there were problems. Therefore, to reach the implementation of the COVID-19 vaccination evenly, the sub-district government and village government carry out mass and door-to-door vaccinations. In the implementation of the covid-19 vaccination, it has been regulated in presidential regulation number 14 of 2021 where people who refuse the vaccine will be subject to sanctions. The policy raises polemics because vaccinations are supposed to be voluntary because they relate to the individual freedom of citizens","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126693206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.33756/eslaj.v3i3.16216
Yusup Abaidata
Abstract:This study aims to determinelegal review of the transfer of land rights (sale and purchase) to minors.The research method used by the author in this study is normative research. The research approach uses analytical descriptive and uses qualitative analysis techniques. The results of this study showThe process of transferring rights to the owner or seller of underage land must basically meet the conditions for buying and selling land, where the conditions are material and formal. The material requirement is that the land to be traded is the land owned by the seller and the land is not in dispute. While the formal requirements are related to the administration and the deed of sale and purchase of land. So, legally minors in terms of the process of buying and selling land are basically not and are not regulated in the laws in force in Indonesia, unless the minor has a companion or in this case is his guardian, so that the process of land transfer or the process of buying and selling land This can be done by a child who is still under age through his guardian according to a court order.
{"title":"Legal Review on the Transfer of Land Rights (Buying and Selling) to Minors","authors":"Yusup Abaidata","doi":"10.33756/eslaj.v3i3.16216","DOIUrl":"https://doi.org/10.33756/eslaj.v3i3.16216","url":null,"abstract":"Abstract:This study aims to determinelegal review of the transfer of land rights (sale and purchase) to minors.The research method used by the author in this study is normative research. The research approach uses analytical descriptive and uses qualitative analysis techniques. The results of this study showThe process of transferring rights to the owner or seller of underage land must basically meet the conditions for buying and selling land, where the conditions are material and formal. The material requirement is that the land to be traded is the land owned by the seller and the land is not in dispute. While the formal requirements are related to the administration and the deed of sale and purchase of land. So, legally minors in terms of the process of buying and selling land are basically not and are not regulated in the laws in force in Indonesia, unless the minor has a companion or in this case is his guardian, so that the process of land transfer or the process of buying and selling land This can be done by a child who is still under age through his guardian according to a court order.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115986476","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.33756/eslaj.v5i1.20010
Asrul Aswar, Erman I. Rahim
This study aims to identify the factors that influence the application of these regional regulations. This study uses a qualitative approach by conducting in-depth interviews with several related parties, such as the Gorontalo Municipal Zakat Agency (BAZ), zakat management institutions, and the community. The results of the research show that there are several factors that influence the application of Regional Regulation Number 3 of 2021 concerning Zakat Management in the City of Gorontalo. First, regulatory factors, namely the clarity and consistency of regulations, as well as a deep understanding of the contents of these regulations. Second, institutional factors, such as the capacity and competence of zakat management institutions, support from local governments, and the active involvement of the community in zakat management. Third, social and cultural factors, including people's perceptions of zakat, trust in zakat management institutions, and a culture of mutual assistance in society. This study also found several obstacles in the implementation of these regulations. These obstacles include the lack of public understanding of these regulations, low community participation in zakat management, lack of local government support in implementing regulations, and limited capacity and competence of zakat management institutions. Based on these findings, this study recommends several steps to improve the implementation of Regional Regulation Number 3 of 2021 concerning Zakat Management in the City of Gorontalo. These steps include increasing socialization of regulations to the public, increasing community participation in zakat management, increasing the capacity and competence of zakat management institutions, and strengthening support from local governments.
{"title":"Factors Influencing the Application of Regional Regulation Number 3 of 2021 Concerning Zakat Management in the City of Gorontalo","authors":"Asrul Aswar, Erman I. Rahim","doi":"10.33756/eslaj.v5i1.20010","DOIUrl":"https://doi.org/10.33756/eslaj.v5i1.20010","url":null,"abstract":"This study aims to identify the factors that influence the application of these regional regulations. This study uses a qualitative approach by conducting in-depth interviews with several related parties, such as the Gorontalo Municipal Zakat Agency (BAZ), zakat management institutions, and the community. The results of the research show that there are several factors that influence the application of Regional Regulation Number 3 of 2021 concerning Zakat Management in the City of Gorontalo. First, regulatory factors, namely the clarity and consistency of regulations, as well as a deep understanding of the contents of these regulations. Second, institutional factors, such as the capacity and competence of zakat management institutions, support from local governments, and the active involvement of the community in zakat management. Third, social and cultural factors, including people's perceptions of zakat, trust in zakat management institutions, and a culture of mutual assistance in society. This study also found several obstacles in the implementation of these regulations. These obstacles include the lack of public understanding of these regulations, low community participation in zakat management, lack of local government support in implementing regulations, and limited capacity and competence of zakat management institutions. Based on these findings, this study recommends several steps to improve the implementation of Regional Regulation Number 3 of 2021 concerning Zakat Management in the City of Gorontalo. These steps include increasing socialization of regulations to the public, increasing community participation in zakat management, increasing the capacity and competence of zakat management institutions, and strengthening support from local governments.","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130263748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.33756/eslaj.v5i1.20069
Nur Oktapiana S. Tungko
Abstract: The purpose of this paper is to identify and analyze the mechanisms for collecting online sales tax (e-commerce) as well as to identify and analyze the constraints and efforts by KPP Pratama Gorontalo in managing online sales tax (e-commerce) at the Pratama Gorontalo Tax Office. The method used in this writing is byempirical legal research methods. The results show that online merchants (e-commerce) are subject to an obligation of Value Added Tax of 11% or Value Added Tax on luxury goods from every sale made. In addition, it is subject to income tax of 0.5% of turnover which is less than 4.8 billion per year. The problem with online merchant tax management is a self-assessment system that allows traders who do not have awareness as taxpayers to register themselves and their businesses as tax objects. Existing regulations do not regulate the certainty of legal sanctions for online traders who do not fulfill tax obligations and taxpayer registration obligations for online traders. Keywords: Tax; Online Sales
{"title":"Legal Review on Online Sales Tax Collection (e-Commerce) at the Pratama Tax Office Gorontalo City","authors":"Nur Oktapiana S. Tungko","doi":"10.33756/eslaj.v5i1.20069","DOIUrl":"https://doi.org/10.33756/eslaj.v5i1.20069","url":null,"abstract":"Abstract: The purpose of this paper is to identify and analyze the mechanisms for collecting online sales tax (e-commerce) as well as to identify and analyze the constraints and efforts by KPP Pratama Gorontalo in managing online sales tax (e-commerce) at the Pratama Gorontalo Tax Office. The method used in this writing is byempirical legal research methods. The results show that online merchants (e-commerce) are subject to an obligation of Value Added Tax of 11% or Value Added Tax on luxury goods from every sale made. In addition, it is subject to income tax of 0.5% of turnover which is less than 4.8 billion per year. The problem with online merchant tax management is a self-assessment system that allows traders who do not have awareness as taxpayers to register themselves and their businesses as tax objects. Existing regulations do not regulate the certainty of legal sanctions for online traders who do not fulfill tax obligations and taxpayer registration obligations for online traders. Keywords: Tax; Online Sales","PeriodicalId":309785,"journal":{"name":"Estudiante Law Journal","volume":"426 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133055668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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