Repository Universitas Andalas

“TINJAUAN PEMBERLAKUAN PERDA KOTA PADANG NOMOR 8 TAHUN 2011 MENGENAI PAJAK HOTEL PADA RUMAH KOS DI KOTA PADANG”

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.

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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.

Item Type: Thesis (Other)
Subjects: K Law > K Law (General)
Unit atau Lembaga: Fakultas Hukum > Hukum
Depositing User: Marina R kurniawan
Date Deposited: 29 Jan 2015 01:06
Last Modified: 03 Jul 2015 06:43
URI: http://repository.unand.ac.id/id/eprint/22364

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