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"Pajak pengambilan bahan galian golongan C memiliki dua fungsi pajak yaitu budgetair dan regulerend. Selain sebagai salah satu sumber pendapatan asli daerah, pajak pengambilan bahan galian golongan C juga berfungsi sebagai salah satu upaya untuk meminimalisir eksternalitas negatif berupa kerusakan lingkungan yang ditimbulkan dari penambangan bahan galian golongan C. Untuk menjalankan kedua fungsi pajak tersebut, dibutuhkan administrasi pajak secara tepat. Dalam penelitian ini, peneliti menggunakan indikator administrasi pajak daerah yang dikemukakan oleh McMaster yang dikombinasikan dengan teori yang disampaikan oleh Roy S. Salomo dan Iksan. Tahapan administrasi pajak terdiri dari identifikasi pajak, penetapan pajak, pemungutan pajak, biaya, dan penegakan hukum. Berdasarkan hasil penelitian, selama melakukan pengenaan pajak pengambilan bahan galian galian golongan C sejak 2001, Pemerintah Kabupaten Kebumen belum menjalankan administrasi pajak daerah pada pajak pengambilan bahan galian golongan C sesuai dengan indikator yang ada. Pengadministrasian yang selama ini dilakukan justru menimbulkan dampak, yaitu realisasi penerimaan pajak yang tidak mampu mencapai target, eksternalitas negatif berupa kerusakan lingkungan yang tidak mampu diminimalisir, dan ketidakseimbangan penerimaan pajak pengambilan bahan galian golongan C dengan kerusakan lingkungan yang ditimbulkan. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif dan analisis secara deskriptif. Metode pencarian data dilakukan secara kualitatif melalui wawancara mendalam, observasi, dan studi pustaka.

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This research explain about implementation tax administration at section C mining tax in Kebumen Regency. Section C mining tax has budgetair and regulerend function. Apart from being a source of local revenues, section C mining tax also serves as an effort to minimize the negative externalities of environmental degradation resulted by mining mineral exploration section C. To perform both functions the tax , tax administration needs appropriately. In this study, researchers used indicators of local tax administration proposed by McMaster which combined with the theory presented by Roy S Solomo and Iksan. The stages of the administration of a tax consist of tax identification, tax assesment, tax collection, cost, and law enforcement.

Based on the results of research, during the taxation decision mineral mining category C since 2001, the Government of Kebumen has not carry out local tax administration on section C mining tax in accordance with existing indicators. Administration which has been done precisely cause bad effect, namely the realization of tax revenues which is not able to reach the target, the negative externalities of environmental degradation are not able to be minimized, and the imbalance in revenue of section C mining tax with the environmental degradation.

This research using a quantitative approach with descriptive design. The methods of qualitative data search conducted through in-depth interviews, observation, and literature study."

"Kewajiban bagi suatu usaha untuk memiliki izin lingkungan memang baru ada setelah diundangkannya Undang-Undang Nomor 32 Tahun 2009. Namun ternyata, terhadap usaha yang telah ada sebelum tahun 2009 juga tidak terlepas dari kewajiban tersebut. Skripsi ini kemudian membahas perihal penerapan izin lingkungan terhadap usaha yang ada sebelum tahun 2009 dengan mengambil kasus pada kelompok peternakan sapi di Kelurahan Kebon Pedes dan Kelurahan Batu Tulis, Kota Bogor. Penelitian dilakukan melalui pendekatan yuridis normatif dengan menggunakan data sekunder, diantaranya peraturan perundang-undangan, buku, serta didukung dengan data primer berupa wawancara dengan narasumber.Hasil penelitian kemudian menyimpulkan bahwa terhadap usaha peternakan sapi di Kelurahan Kebon Pedes dan Kelurahan Batu Tulis yang telah ada sebelum tahun 2009 belum memenuhi perizinan lingkungan sekalipun telah ada peraturan yang memfasilitasinya. Dengan demikian perlu dilaksanakan penerapan izin lingkungan yang mengakomodir usaha yang ada sebelum tahun 2009 secara efektif oleh Pemerintah dan pihak peternak itu sendiri.

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The duty to hold the environmental license for some business activities only existed after Law Number 32 of 2009 is stipulated. However, the same rule was also applied for some business activities that even have already established before 2009. This thesis later tries to describe the implementation of enviromental license for the business activities that have already existed before 2009 with case study on the group of cattle breeding in Kebon Pedes Village and Batu Tulis Village, Bogor. This normative legal research was done by using not only secondary data such as legislation and library literatures but also primary data such as interview with various related parties.From this research, it can be concluded that for the group of cattle breeding in Kebon Pedes Village and Batu Tulis Village that have already established before 2009 haven 39 t fulfilled the duty yet to hold the enviromental license even if there is already official regulation nowadays. Therefore, the implementation of enviromental license which properly accomodates the business activities that have already existed before 2009 is essentially to be done by either government party or the stock farmer itself."

"This article does analyse under historical approaches regarding bankruptcy law revision in Indonesia. The author's scrutinizes two approaches concerning how the basic revision conducted and what are the government considerations to carry out the revision aim's. Many reasons elaborated here from the common that embark on the practical needs and to also under the fast IMF's pressure after the significant's case such as "Manulife" and wider affects at post monetary crisis in 1997. The common portrait was happened in many cases also considered is on many corporations case which solvent and have mach more assets than their debt's were got bancruptcy suit's."

"Expedient on overcoming the poverty, need the support of the regulations which are systematic and hierarchically should be consistent from the highest level made by state government to the lower one made by regional and district government. this research tries to explore the problem, whether the reguations "

"ABSTRAKPenelitian ini membahas mengenai pengharmonisasian rancangan peraturan menteri, analisis Peraturan Menteri Hukum dan Hak Asasi Manusia Nomor 23 Tahun 2018 tentang Pengharmonisasian Rancangan Peraturan Menteri, Rancangan Peraturan Lembaga Pemerintah Nonkementerian, Atau Rancangan Peraturan Dari Lembaga Nonstruktural Oleh Perancang Peraturan Perundang-Undangan. Berlakunya Permenkumham No. 23 Tahun 2018 ini kemudian memunculkan permasalahan terkait dengan kewenangan Menteri Hukum dan Hak Asasi Manusia dalam melakukan pengharmonisasian rancangan peraturan menteri dan akibat hukum yang ditimbulkan. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan peraturan perundang-undangan, sejarah, dan konseptual. Hasil penelitian ini menyatakan bahwa Menteri Hukum dan Hak Asasi Manusia tidak memiliki kewenangan mengeluarkan peraturan menteri dalam melakukan pengharmonisasian rancangan peraturan menteri karena tidak ada pendelegasian wewenang dari peraturan yang lebih tinggi yaitu Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-Undangan,kemudian dalam hal mekanisme proses pengharmonisasian peraturan menteri bertentangan dengan asas-asas pembentukan peraturan perundangan. Permasalahan baru yang timbul yaitu masih kurangnya kualitas dan kuantitas perancang peraturan perundang-undangan yang bertugas di Kementerian Hukum dan Hak Asasi Manusia untuk melakukan pengharmonisasian seluruh rancangan peraturan menteri.

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ABSTRACTThis research discusses harmonizing the draft ministerial regulation, analysis of Law and Human Right MinistryRegulation No. 23/2018 about Harmonizing The Draft Ministerial Regulation, Draft Regulation of Non-Ministerial Governmen Institutions, or Draft Regulations From Non- Structural Institutions by Legislative Drafter. The validity of Justice and Human Rights Ministry Regulation No. 23/2018 brings some problems up which related to authority of Ministry of Justice and Human Right on harmonizing the draft ministerial regulation. This study is normative which used statute, historical, and conceptual approach. The result showed Ministry of Law and Human Rights did not has any authority harmonizing the draft ministerial regulation because there is no delegation of authority from a higher regulation, that is The Law No.12/2011 Concerning The Establishment Of Legislation, then in the case of the mechanism of the harmonization of ministerial regulations contrary to the principles of the establishment of legislation. A new problem that arises is that there is still a lack of quality and quantity of the legislative drafter in charge of The Ministry Of Law and Human Right to harmonize the entire draft ministerial regulation."