Bali Provincial Regulation Research Articles

Legal Protection of Public Bus Service Users for Persons with Disabilities in Denpasar

Law no. 22/2009 concerning Road Transport Traffic states that people with disabilities have the right to support facilities for managing road traffic and transport. Providing access for people with disabilities on the Denpasar City Sarbagita Bus is not implemented in accordance with Law no. 22/2009 concerning Road Transport Traffic Gaps in regulations and implementation (das sollen and das sein). The problems raised in this research are a) What are the factors that cause the Road Transport Traffic Law and the Law on Persons with Disabilities to not be realized regarding providing accessibility for people with disabilities who use public buses in Denpasar? b) What are the government's efforts to achieve justice for disabled public bus passengers in Denpasar? This research uses empirical legal research with the rationale that this research will examine the government's efforts to achieve justice for disabled public bus passengers in Denpasar. The approach used in solving problems is through a statutory approach, a fact approach and also assisted by a legal concept analysis approach (Analytical and Conceptual Approach). The results of the research show that the factors causing the non-realization of Law Number 22 of 2009 concerning Road Traffic and Transportation and Law Number 8 of 2016 concerning Persons with Disabilities regarding providing accessibility for disabled people using public buses in Denpasar include: from in terms of costs, it must be adjusted to the budget/fees provided/budgeted by TAPD (the Regional Government Budget Team cannot just ask for funds, so that the facilities are adjusted to existing funds; there is rejection of additional facilities by the project owner (Ministry of Transportation); as well as minimal involvement of people with disabilities disabilities in formulating policies so as to avoid discrimination for people with disabilities. Government efforts to achieve justice for disabled public bus passengers in Denpasar include: the creation of Bali Provincial Regulation Number 9 of 2015 concerning the protection and fulfillment of the rights of people with disabilities; further efforts to collaborate and involve certain parties in formulating accessibility policies in public bus services in Bali; Advocacy for persons with disabilities in fulfilling their rights in public services; invite people with disabilities to participate actively; and invite the general public to be aware that people with disabilities must pay attention to their existence so that it does not cause the disabled community to become jealous of non-disabled people.

The Existence of Village Credit Institutions (LPD) in an Effort to Maintain Local Wisdom and Financial Globalization

Objectives: The objective of this study is to explore the integration of Village Credit Institutions (LPD) within the Indonesian financial system, considering their significance as embodiments of local wisdom and community identity in Bali.
 
 Methods: This research employs a qualitative approach, drawing upon legal analysis and comparative examination of national and local regulations pertinent to Village Credit Institutions. Data collection involves reviewing relevant legislation such as Law Number 4 of 2023 and Law Number 1 of 2013, alongside Bali Provincial Regulation Number 3 of 2017. Additionally, this study incorporates insights from community members and legal experts familiar with the operation of LPDs.
 
 Results: The analysis reveals a complex interplay between national financial regulations and local customary practices, particularly concerning the governance and operation of Village Credit Institutions. LPDs serve as vital components of Bali's economic fabric, embodying local wisdom and community cohesion. However, discrepancies may exist between national laws and customary practices, necessitating careful consideration for the harmonization of legal frameworks to sustain the integrity of LPDs within the broader financial system.
 
 Conclusion: In conclusion, the study underscores the importance of aligning national legislation with local customs to preserve the role of Village Credit Institutions as guardians of local identity and economic stability. To achieve this, policymakers must prioritize the incorporation of diverse local wisdoms into the regulatory framework, fostering synergy between customary practices and formal legal structures. By upholding the integrity of LPDs within the national financial system, Indonesia can honor its cultural heritage while promoting inclusive economic development at the grassroots level.

DEFLECTION OF FLAT SLAB-DROP PANEL IN THE G2 BUILDING AT WARMADEWA UNIVERSITY

To conserve building height, flat slabs are concrete structures that do not employ beams as weight transfer to columns. The flat slab system structure is prone to shear collapse due to the lack of beams. A column head is made to forward the load from the plate to the column so that the shear value in the building is not too high. This is done by expansion at the end of the column or by thickening around the critical circumference of the column and plate meeting. The Warmadewa University G2 Building Planning Analysis is carried out during the planning stage, using a flat slab-drop panel structural system as one of the optional structural systems that can be used to obtain a building height that is in accordance with Bali Provincial Regulation Number 16 of 2009 concerning the regional spatial plan of the Province of Bali. Terompong street No. 24, Sumerta Kelod, East Denpasar sub-district, Denpasar City, Bali, is where the Warmadewa University G2 building will be built. According to the soil data, the building is constructed on a medium soil site class with a building structure risk level IV. The Warmadewa University G2 Building structure was studied using etabs v.18 software in accordance with SNI 2847-2019 requirements for structural concrete for building buildings and loading in accordance with SNI 1727-2020 criteria. The biggest deflection value occurs in the middle lane due to the load from the function room, as determined by the study for the dimensions of the 350mm thick drop panel and 250mm thick slab utilizing a column size of 600 x 600 mm with a span of 8000mm. The inner drop panel experiences the highest lateral loads due to shear failure.

Implikasi Yuridis Pemberlakuan Peraturan Daerah Provinsi Bali Nomor 4 Tahun 2019 tentang Desa Adat di Bali

This study aimed to analyze the juridical implications of enforcing the Regional Regulation of the Province of Bali Number 4 of 2019 and the reconstruction of the renewal of regional regulations regarding traditional villages in Bali. This study used normative legal methods with statutory and conceptual approaches. The study results showed that the juridical implications of enforcing the Bali Province Regional Regulation Number 4 of 2019 were contrary to Government Regulation Number 38 of 2007 because it explicitly contained provisions regarding religion which should be the central government's authority. Bali Provincial Regulation Number 4 of 2019 created discrimination because it prioritized certain religious groups. Reconstruction of the renewal of regional regulations regarding traditional villages in Bali could be carried out by internalizing the tri hita karana concept, including palemahan, pawongan, dan parahyangan in the substance of regional regulations regarding traditional villages in Bali.

LEGAL PROTECTION IMPLEMENTATION FOR DISABILITIES PERSONS IN OBTAINING EQUAL EMPLOYMENT OPPORTUNITIES IN DENPASAR CITY

This research aims to identify and comprehend the regulatory arrangements for employees with physical disabilities to get opportunity equality, as well as the implementation of legal protection for workers with physical disabilities to obtain equal job opportunities in the city of Denpasar. The study approach utilized is an empirical legal research method based on a comparison between das sollen and das sein. Legal and fact-based approaches are applied. Primary data sources include interviews with disabled workers in the city of Denpasar, whereas secondary data sources include statutes and regulations, books, and scientific journals. According to the findings, the regulation regarding persons with disabilities is clearly stated in the national regulations, namely the Human Rights Law, the Law on Persons with Disabilities, and the Manpower Act, whereas the special regulations for Denpasar City are contained in the Bali Provincial Regulation on Persons with Disabilities. However, despite the fact that there are policies in place to govern persons with disabilities in Denpasar City, it is still difficult to find a job, especially in companies, due to the stigma that people with disabilities are incapable of doing anything. Even though the state has enacted legislation governing the employment of people with disabilities, the reality of the situation makes these regulations difficult to implement, especially in relation to issues of employment.

Indigenous Village Autonomy on Forest Resource Management in Padangtegal Indigenous Village

Forests have a function as a life buffer so that community welfare should be maintained responsibly and sustainably. In addition, the forest resources management and community participation, Balinese local wisdom regarding forest protection are based on Wana Kerthi which is part of Sad Kerthi. The concept is also one of Tri Hita Karana's philosophies. The importance of indigenous villages regarding forest management in Bali needs more attention from both the central and local governments. Moreover, the attention is in the forms of clearer regulations, especially the authority boundaries between traditional villages and the government. The purpose of this study is to investigate the forest status in Padangtegal Indigenous Village and to investigate its roles in indigenous forest management. The method used in the study is the empirical legal research method. The results of this study indicated that the status of the forest managed by the Padangtegal Indigenous Village is a 26-hectare indigenous forest that has the main function as a conservation forest based on the Tri Hita Karana philosophy. The role of Padangtegal Traditional Village in forest management is following the Bali Provincial Regulation Number 4 of 2019 concerning Indigenous Villages (hereinafter referred to as the Indigenous Village Regulation), with autonomy owned by the indigenous village to have rights in regulating its household which is stated in the form of awig-awig. Customary forests as indigenous villages’ padruen are used to create the welfare of indigenous village communities.

The Effect Of The Implementation Of Corporate Social Responsibility Good Corporate Governance And Tri Hita Karana On The Financial Performance Of Village Credit Institutions (Lpd) Throughout Tabanan District

The Village Credit Institution (LPD), a financial institution that carries out community fund collection and distribution activities, operates in an administrative area of The Customary Village based on the kinship between villagers in Bali. Bali Provincial Regulation Number 8, 2002 concerning LPD, which requires LPD to divide its profit 20% for village development and 5% for social funds, reflects the social obligations that must be applied by LPD, which in accounting is known as Corporate Social Responsibility (CSR), in addition, LPD uses loans from Regional Development Banks. Therefore, the principles of good corporate governance must be applied by LPD to reduce conflicts of interest between LPD managers as agents and owners, namely villages and between LPD managers and creditors, namely the Bali Regional Development Bank and maintain good relations and ensure the fullness of the rights of parties interested in the functions and objectives of the LPD itself. Tri Hita Karana culture is a local Balinese wisdom used as an individual foundation in every activity, especially in indigenous village communities with lpd owners

Global Principles of Sustainable Tourism Development Ecological, Economic and Cultural


 Indonesia is known as a country that has the beauty of the natural panorama of the sea and land and also invaluable cultural resources for the development of national tourism, in order to realizing the welfare and prosperity of the people as mandated by the1945 Constitution of the Republic of Indonesia. This research focus on discuss Global Principles of Sustainable Tourism Development and Sustainable Tourism Development Policy in Bali Province and to analyze the management of tourism destination in KSPN Kintamani-Lake Batur. This research is a normative legal research. The data used are primary and secondary data. The result explaine that the main economic sector in Bali, on the one hand, tourism performance is required to reduce the negative impact of tourism development. Nationally, with the enactment of Law Number 10 of 2009 concerning Tourism and Government Regulation Number 50 of 2011 concerning the National Tourism Development Master Plan (RIPKN), the Bali Provincial Government is required to prepare a Regional Tourism Development Master Plan (RIPKD) as stated in Bali Provincial Regulation No. 10 of 2015 concerning the Bali Provincial Tourism Development Master Plan for 2015-2029, which contains visions, directions, and plans that direct the development of tourist areas in Bali.

PERANAN DESA ADAT DALAM PENANGANAN PANDEMI COVID-19 DI DESA DALUNG KECAMATAN KUTA UTARA KABUPATEN BADUNG PROVINSI BALI

This research was based on the increasment of the positive cases of COVID-19 which is absolutely huge cases. This afected towards the villagers economic which is the task of the traditional village in controlling, efforting, and serving the implementation of Parahyangan, Pawongan and Palemahan in Traditional Village therefore the role of the traditional village is exactly needed to conserve the Covid-19 Pandemic. This research aimed to know the role of traditional village in conserving the Covid-19 pandemic, also knowing the factors which are able to decrease the Pandemic case of Covid-19 and the effort that the traditional village to be done in conserving the Pandemic of Covid-19 at Dalung Village North Kuta District Badung Regency Bali Province. Normatively, this research refers to Bali Provincial Regulation Number 4 of 2019 about Traditional Village in Bali and teoritically this research refers to synergy theory by Stephen R. Covey. This research was qualitative using descriptive method and inductive approach. The technique of data gathered through interview, observation, and documentation. The technique of data analyzis was through data gathered, data reduction, data display, and conclusion drawing. The result of this research showed that the role of the traditional village in conserving the Pandemic of Covid-19 is already optimal which is showed by the amount case of Covid-19 has decreased, even though the obstacle is stil exist such as the people still disobey the health protocol, but this has been followed up by pecalang and giving sanctions for those who violate the Covid-19 health protocol.

Aplikasi Remote Sensing dan Geographic Information System untuk Pemetaan Potensi Obyek Daya Tarik Wisata di Desa Adat Batur Kecamatan Kintamani, Bangli

Remote Sensing Application and Geographic Information System for Mapping Potential Tourist Attractions in Batur Traditional Village, Kintamani District, Bangli. Batur Village of Kintamani is the region defined as the National Tourism Strategic Area according to the Bali Provincial Regulation No. 16 of 2009. Batur Village consist of three Villages Department namely North, South, and the Central Batur Village. Not all Tourist Attraction are well-organized, as in the North Batur Village they don’t yet have a tourist attraction, different from the Central and South Batur Village of Mount Batur, Lake Batur and the Batur Temple has evolved and exist. The level of development of the tourism potential can be categorized to determine the factors supporting and inhibiting factors. Applications of Remote Sensing and GIS in the form of satellite worldview 1: 25.000 in 2020 Kintamani and software QGIS 3.10 was used as aims to update the database, mapping the location, the type attraction and the potential Tourism Attraction in the Village of Batur refers to the ACT No. 10 of 2009 in Article 7 as the four parameters (destination, industry, marketing and institutional) was weighted and score numerically and recommend strategies development of tourism in Batur Village. Based on the results 15 Tourist Attractions (TA) with 10 natural attractions, 2 religious tourism, 1 science tourism and 2 agro tourism located in Central and South Batur, there are 5 classes of potency (TA) very high, high medium, low and very low. The strategy, namely marketing with tour packages, makes WEBGIS to facilitate information for tourists who want to visit and provide regulations on abuse of buildings, landslides and pollution.

OTONOMI DESA ADAT PAKRAMAN BERDASARKAN PERDA PROVINSI BALI NOMOR 4 TAHUN 2019 TENTANG DESA ADAT DI BALI

The State of Indonesia recognizes and respects the existence of indigenous villages as mandated by the constitution in article 18B paragraph (2) of the Constitution of the Republic of Indonesia of 1945. Furthermore, Law No. 6 of 2014 concerning Villages was born as an application to the mandate of consensus. Pakraman Indigenous Village is one of the legal alliances in Indonesia where it has the right of autonomy to regulate its own household. For the sake of legal certainty, a Regional Regulation is needed as a legal basis to regulate the form or scope of autonomy of pakraman customary villages. The latest Regional Regulation on Indigenous Villages in Bali which was then issued in 2019 is quite a bit reviewed. This research aims to analyze how the form of autonomy in Bali based on Bali Provincial Regulation No. 4 of 2019 concerning Balinese Customary Villages, along with their boundaries in relation to the power of the Unitary State of the Republic of Indonesia. The method used is normative legal research. The approach used is the conceptual approach and the legislative approach.

Implementasi Pembayaran Pajak Kendaraan Bermotor di Kabupaten Karangasem

The main component of implementing regional autonomy is the activity of exploring more of the potential that exists in the region, especially taxes. The Revenue Service Unit (UPT) of Karangasem Regency is required to strive for achieving targets and increasing income in a sustainable manner to support the increase in Regional Original Income. The purposes of this study are to analyze the implementation of motor vehicle tax collection at SAMSAT Karangasem district and the supporting and inhibitor factors in the implementation of motor vehicle tax payments at Samsat Karangasem district. The research method used is an empirical legal research method with a statutory, a conceptual and a sociological approach. The technique of collecting legal materials is done by field observation through interviews. The sources of legal materials used are primary legal materials and secondary legal materials. Data analysis in this study used a qualitative descriptive analysis method. The results of the study indicate that the Bali Provincial Retribution in Karangasem Regency starts from the registration, determination and payment stage based on the Bali Provincial Regulation No. 1 of 2011 concerning Regional Regulations (PERDA) on Regional Taxes. Supporting factors, namely adequate human resources, administrative processes with a computerized system, the existence of mobile SAMSAT. Inhibiting Factors in the Implementation of Motor Vehicle Tax Payments at SAMSAT Karangasem Regency, namely the lack of awareness of taxpayers, incomplete taxpayer data, transfer of motorized vehicles without being renamed, owners changing places of residence.

Typology of Balinese Traditional Ornaments in Resort Hotel Buildings in Sawangan, Kuta Selatan, Bali

Referring to the Bali Provincial Regulation Number 5 of 2005 which states that building facades must pay attention to aesthetic principles and characteristics of traditional Balinese architecture. This study aims to analyze the implementation and typology of traditional Balinese ornaments on the building of a resort hotel in Sawangan, Kuta Selatan. The use of ornaments at resorts building in Sawangan is inspired and takes forms from traditional Balinese ornaments. Therefore, it is necessary to study the characteristics of building ornaments through a typological approach and the results are useful in implementing regulations and preserving Balinese cultural values ​​in essential forms, especially in resort hotel architectural design. The method used in this study is a qualitative rationalistic approach to the concept and form of ornaments associated with traditional Balinese ornaments. The results of this study indicate a typology based on the concept of ornament forms and elements that are related or take ideas from traditional Balinese ornaments.

Indigenous People Between Recognition and Disclaimer of Legal Pluralism Perspective

This article aims to examine the ethical and unethical perspectives behind the recognition and abandonment of indigenous people by the state, the influence of morality and legal awareness on indigenous people of the dichotomy between recognition and neglect in tourism development. Normative research method with a statutory approach. Supported by primary and secondary legal materials as well as legal hermeneutic analysis techniques. The results of the study show that neglect of indigenous people is considered unethical because it can lead to injustice, on the contrary it is ethical if the recognition of indigenous people is accommodated in the substance of the Regional Regulation. Legal morality can fortify everyone to do good, including local governments and indigenous people. Subjective legal awareness has implications for neglect, so it is necessary to build objective legal awareness that provides space for recognition of indigenous people in reorganizing the regulation of Article 26 paragraph (2) of the Bali Provincial Regulation No. 2 of 2012 which is ambiguous by incorporating the substance of the obligations of indigenous people and local governments in managing tourist area with local regulations based on semi-autonomous legal pluralism.

HUKUM & GLOBALISASI: IMPLEMENTASI PERDA PROVINSI BALI NO. 5 TAHUN 2005 TENTANG PERSYARATAN ARSITEKTUR BANGUNAN GEDUNG TERHADAP PERGESERAN PARADIGMA BERARSITEKTUR DI BALI

The architectural style of buildings in Bali must be able to display the traditional Balinese architectural style (ATB) that is in harmony, balanced and integrated with the environment based on Balinese culture. Globalization and modernization encourage the creation of new technologies in the building materials industry to be more effective and efficient. Through a sociological juridical approach, it was found that the influence of globalization and modernization caused a shift in the architectural paradigm in Bali. Globalization and modernization have led to an identity crisis and the degradation of ATB towards a modern and minimalist direction as well as disharmony of traditional values ​​as the ancestral heritage of the people in Bali. The architectural paradigm shift in Bali has begun to shift and has deviated from the existing rules. The results of the study indicate that there has been a violation of the provisions on building architecture that have been stipulated through the Bali Provincial Regulation No. 5, 2005. Violations that take place seem to be left unchecked, ignorance or also a lack of public understanding of the norms that have been set. This is caused by the legal structure, legal substance and legal culture not working properly.

Determination of the Benoa Bay Maritime Conservation Area in the Effectiveness of Environmental Maintenance

Reclamation based on the revitalization of Benoa Bay-Bali which is regulated in Presidential Decree No. 51 of 2014 has the goal of increasing competitiveness in the field of tourism destinations. However, many Balinese people reject the reclamation of Benoa Bay-Bali because the Benoa Bay area is a conservation area. With various objections from the Balinese people, KEPMEN KP No: 46/ KEPMEN-KP/2019 was issued regarding the management of the maritime cultural protection area of ??Benoa Bay-Bali by appointing the Bali Provincial Government as the manager. This study aims to examine policies regarding the maritime conservation area of ??Benoa Bay-Bali managed by the Provincial Government of Bali, as well as the determination of the Benoa Bay-Bali maritime conservation area to function effectively in the framework of environmental preservation. Using sociolegal research with a statutory approach and a case approach. The result of the research is that there is no further regulation regarding the Bali Provincial Regulation regarding the management of the Benoa Bay maritime conservation area, so that there is a norm vacuum. It is hoped that the determination of the Benoa Bay maritime conservation area to be able to effectively provide a positive impact in environmental maintenance activities, in which to ensure its wise use and increase the quality of its value and diversity.

Sanksi Kasepekang Dalam Hukum Adat Bali


 Desa adat di Bali sebagaimana kini diatur melalui Peraturan Daerah Provinsi Bali Nomor 4 Tahun 2019, memiliki sistem pemerintahan yang sama. Kegiatan yang dilakukan dalam desa adat meliputi bidang adat dan keagamaan, dimana suatu desa adat di Bali memiliki aturan adat tersendiri yang dituangkan dalam awig-awig desa. Pemerintahan desa adat bersifat otonom, dalam arti setiap desa adat mempunyai aturan tesendiri yang hanya berlaku bagi warga desa/ banjar yang bersangkutan. Secara umum aturan-aturan yang tertuang dalam awig-awig sama sekali tidak boleh bertentangan dengan peraturan yang berlaku baik di tingkat nasional maupun daerah. Tetapi dalam kenyataannya masih ditemukan awig-awig dibeberapa desa adat yang memuat sanksi yang tidak cocok lagi dengan perkembangan jaman, seperti misalnya masih menerapkan sanksi adat kasepekang yaitu pengucilan dari pergaulan hidup bersama. Pengucilan warga masyarakat ini tidak tanggung-tanggung, bahkan ada yang sampai menutup akses ke luar dari tanah pekarangan rumahnya. Permasalahan yang dikaji dalam penelitian ini: (1) pengaturan sanksi dalam hukum adat Bali, dan (2) Faktor yang menjadi alasan diterapkannya sanksi adat kasepekang. Tipe penelitian ini adalah empiris dengan teknik pengumpulan data menggunakan wawancara terhadap informan. Berdasarkan hasil penelitian dapat disampaikan bahwa pengaturan sanksi adat tercantum dalam awig-awig setiap desa adat yaitu indik pamidanda (perihal sanksi); Adapun yang menjadi alasan masih diterapkannya sanksi kasepekang dalam kehidupan masyarakat adalah karena yang bersangkutan bersikap keterlaluan dan sulit dibina, disamping jenis sanksi ini tercantum dalam awig-awig sehingga prajuru adat (pemimpin adat) masih mempunyai landasan hukum untuk menerapkannya.

The Policy of Employment Information System Development in Bali Province in the Era of Industrial Revolution 4.0

The era of Industrial Revolution 4.0 encourages the implementation of information technology-based government in various fields including in the field of manpower. The Regional Government of Bali Province has a legal product in the form of the Bali Provincial Regulation Number 10 of 2019 concerning Manpower Implementation mandating the development of a labor system. In this study, two issues will be discussed, namely the basic considerations for the development of an employment information system and the formulation of a law regarding an employment information system. The development of a manpower information system is based on the government's duties in providing public services and regional autonomy. The legal formulation regarding the manpower information system is written in the form of a regional regulation which should also be followed by a governor's regulation.

Kedudukan Hukum Lembaga Perkreditan Desa (LPD) Dalam Sistem Lembaga Keuangan Mikro

Abstrak—Lembaga Perkreditan Desa (LPD) sebagi suatu organisasi yang berdiri khususnya untuk masyarakat Desa Pakraman yang sejahtera, Lembaga Perkreditan Desa tidakmemberikan pelayanan diluar dari wilayah Desa Pakraman tempat Lembaga Perkreditan Desa yang bersangkutan melakukan operasional. Pendirian Lembaga Perkreditan Desa sudah dilaksanakan serta keberadaannya diatur didalam Peraturan Daerah yaitu PERDA Provinsi Bali Nomor 8 Tahun 2002 mengenai LPD, yang saat ini sudah tergantikan jadi PERDA Provinsi Bali Nomor 3 Tahun 2017. Peraturan Daerah itu berisikan aturan tentang syarat–syarat mendirikan Lembaga Perkreditan Desa. Adapun rumusan masalahnya yaitu: 1) Bagaimana kedudukan hukum LPD didalam sistem Lembaga Keuangan Mikro? 2) Bagaimana peran LPD didalam sistem Lembaga Keuangan Mikro? Metode penelitian yang digunakan adalah penelitian hukum normatif. Sumber bahan hukum yang akan digunakan yakni sumber penelitian dari bahan primer, sekunder dan tersier. Teknik pengumpulan bahan hukum primer ataupun sekunder terkumpul berdasar topik masalah yang sudah dibuat rumusannya menggunakan sistem bola salju serta disklasifikasi menurut sumber juga hierarki agar disajikan dengan lengkap. Analisa bahan hukum dengan interprestasi hukum dan disajikan didalam bentuk deskripsi analisis. Kedudukan hukum LPD yang memiliki basis masyarakat hukum adat di Bali didalam sistim Lembaga Keuangan Mikro berdasarkan UU Nomor 10 Tahun 1998 mengenai Perbankan yaitu tidak bisa disamakan. LPD memiliki fungsi yang sangat penting karena sampai saat ini sudah melakukan pelayanan UMK serta masyarakat pedesaan di Bali lewat layanan jasa keuangan yang dilaksanakan menyesuaikan kebutuhan pelanggan, pendekatan personal, juga dekatnya lokasi dengan pelanggan.

Penerapan Pajak Kendaraan Bermotor terhadap Kendaraan Bernomor Polisi Luar Wilayah Bali

Seeing the number of vehicles with police numbers outside the area operating in Bali, in the Bali Provincial Regulation No. 4 of 2016 concerning the Implementation of Traffic and Public Transportation it is explained that vehicles from outside the Bali area can only be in Bali for 3 consecutive months if they exceed that time. then must do Transfer of Name Duty. This research is formulated to determine the imposition of motor vehicle tax in Bali Province, and to determine the intensification of motor vehicle tax imposition on police numbered vehicles from outside Bali. This research uses empirical law research type. The results of this study indicate that the collection of Motor Vehicle Tax in Bali Province can be carried out by taxpayers by following the procedures for implementing Motor Vehicle Tax collection as contained in the Regional Regulation of the Province of Bali Number 1 of 2011 concerning Regional Taxes. Regarding vehicles with police numbers outside the Bali Region, they cannot be taxed because there are no regulations governing these vehicles. This has also led the Bali Provincial Government to plan several efforts for vehicles outside the Bali region that have passed the time to reverse name.