YOLANDA, SRI YOETIKA
(2014)
“TINJAUAN PEMBERLAKUAN PERDA KOTA PADANG
NOMOR 8 TAHUN 2011 MENGENAI PAJAK HOTEL PADA RUMAH
KOS DI KOTA PADANG”.
Other thesis, ANDALAS UNIVERSITY.
Abstract
ENFORCEMENT REVIEW PERDA CITY OF PADANG NUMBER 8 IN
2011 ABOUT HOTEL TAX IN HOUSE KOS IN THE CITY OF PADANG
(Sri Yoetika Yolanda, BP: 1010112175, Fakultas Hukum Universitas Andalas,
74 page, 2014)
ABSTRACT
Tax is the most important source of state revenue, it can be seen in the State
Budget in which the tax revenue is one that affects the amount of income of a
country. At this time, the tax issue is not a concern of the central government, but
also a matter for local authorities. Therefore, by the authority of the collection, the
tax can be classified into two namely the central tax and local taxes. Rules
regarding local taxes stipulated in Law No. 28 Year 2009 on Regional Taxes and
Levies hereinafter referred to Law on Regional Tax and Retribution. One kind of
local tax that is regulated in the Act is the Hotel Tax. In the imposition of tax, an
expansion of the tax object where one service lodging facilities or short-term stay
facility. In terms of lodging houses, including boarding houses with ten or more
number of rooms that provide facilities such as lodging houses. Based on that set
of rules Taxes at the boarding house with the provisions of number of rooms 10 or
more. In the city of Padang, the rules regarding tax at a boarding house hotel set in
the Regional Regulation No. 8 of 2011 on Local Taxes. In Article 63 Regional
Regulation No. 8 Year 2011 On the Local Tax explained that this regulation
comes into force on the date of enactment, namely on July 14, 2011. This means
Taxes on boarding houses also come into force on such date. But in practice so
far, Taxes at the boarding house the collection has not been effectively
implemented. Since the enactment of legislation which contains rules on the tax,
that the government of Padang have difficulty in applying it. Based on the authors
are interested in doing research on how the Government of Padang preparation to
implement enforcement of law No. 8 of 2011 concerning the Tax on Boarding
House Hotel in Padang and what is an obstacle in the application of law No. 8 of
2011 concerning the Tax on Boarding House Hotel in Padang city. This thesis
uses juridical sociological research method is descriptive, ie, examine and see
how the laws that have been enacted attributed to the fact that there are in the field
associated with the primary data and secondary data obtained through semistructured
interviews with the employee in the Office of Management Finance and
Asset and some tax payers in beberpa districts in the city of Padang. The survey
results revealed that the government of Padang have made preparations in the
enforcement of law No. 8 of 2011 is to design a decision letter the Mayor, to
socialize, and to collect data on the prospective tax payers. Constraints
experienced by the DPKA the enactment of this legislation is in the stage of
socialization and prospective data collection taxpayer and constraints for the
owner of a boarding house is against the law with the tax legislation governing the
boarding house will also burden the boarders at the house because of the tariff by
10 %. It will also have an impact on the increase in rental prices rooming house.
Actions (login required)
 |
View Item |
