CD Skripsi

Tinjauan Yuridis Pengawasan Sarana Tapping Box Sebagai Wujud Implementasi Peraturan Daerah Nomor 6 Tahun 2018 Perubahan Atas Peraturan Daerah Nomor 6 Tahun 2011 Tentang Pajak Restoran Di Kota Pekanbaru

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The implementation of restaurant tax is regulated in regional regulation
No. 6 of 2018 amendment to regional regulation No. 6 of 2011 concerning
restaurant tax in Pekanbaru city. In article 24 paragraph 1 it is mentioned in the
supervision, the mayor or appointed official can determine personnel and or
equipment, both manual and computerized systems in every restaurant tax object.
Tapping box is a tool supporting the transparency of tax payments by restaurant
taxpayers. But in the field there are still many business actors who do not pay
taxes and do not know what and how to use tapping boxes. Therefore, it is
necessary to study in a stimulant. First, the effectiveness of the use of obedience
monitoring facilities for restaurant taxpayers in Pekanbaru City, second,
obstacles in supervision conducted by the Pekanbaru City governmenton regional
regulation number 6 year 2018 restaurant, Third, future supervision by the
government Pekanbaru City against regional regulation number 6 of 2018
amendment to regional regulation no. 6 of 2011 regarding restaurant tax in
Pekanbaru City.
This research is a sociological legal research, because it is based on field
research that is by collecting data from interview, questionnaires, and literature
studies that discuss research that will help support primary, secondary and
tertiary data. This study uses qualitative data analysis and produces descripitive
data.
From the result of the study, it was concluded that, first, the
implementation of regional regulation number 6 of 2018 amendment to regional
regulation number 6 of 2011 has not been running opyimally, has been carried
out even distribution using tapping box in every restaurant, second, download the
field talks Bapenda in the needs of taxpayers so, many businesses are paid in the
form of taxes. Third, future improvements are in the form of socialization
assistance, optimization of supervision and sanctions for non-compliant
taxpayers. The authors suggestion is, first, to make effective use of the tapping
box, second, to take advantage of the supervison of restaurant tax collection,
third, are discussion of the effectiveness of the tapping box in the regional
regulation specifically restaurant tax.
Keywords: local regulation- controlling- restaurant tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 03. 120 (0003)

Penerbit

Pekanbaru : Universitas Riau – Fakultas HUKUM – Hukum Tata Negara., 2020

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

09 03. 120 (0003)

Tipe Isi

-

Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

HUKUM TATA NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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