CD Skripsi

Pelaksanaan Peraturan Daerah Nomor 4 Tahun 2011 Tentang Pajak Reklame Di Kota Pekanbaru

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Advertisement tax is a tax on the implementation of the billboard. Implementation of the advertisement tax is regulated on Regional Regulation Nu. 4 in 2011 on Advertisement Tax in Pekanbaru City. In Article 1 point (13) the taxpayer is an individual or entity that organizes advertisement. It is means the Advertisement Entrepreneur is obliged to pay the advertisement tax. But the reality in the field, many Organizer Advertisement Tax do not pay taxes. This is causes a reduction of the original income Pekanbaru City in 2015. Therefore, it should be studied simultaneously. The First, about the implementation of the Regional Regulation Nu. 4 in 2011 on Advertisement Tax in the Pekanbaru City. The Second, obstacles in the implementation of Regional Regulation No. 4 of 2011 on Advertising tax in Pekanbaru, The Third, efforts should be made to overcome the obstacles Implementation of Regional Regulation No. 4 in 2011 on Advertisement Tax in Pekanbaru City.
This research type is a sociological legal research. The sample and population are overall the parties that relate to the issues examine in this study, the data is used by Author are the primary data, secondary data, and the data tertiary data. The collection techniques at this research are observation, interview and literature study.
The results showed there are three main things that can be inferred. First, the implementation of Regional Regulation Nu. 4 in 2011 on Advertisement Tax in Pekanbaru City has not been fully implemented. In the implementation, many organizers do not have permission to make Advertisement, but have been running in streets of Pekanbaru. In the case many of Advertisement Organizers do not pay taxes. The second barrier is lack of enforcement in the sanctions implementation to the Organizers who do not obey the rules. The sanction only in the financial penalties and criminal sanctions are not implemented, thus no deterrent effect. The Third, efforts to overcome the implementation barriers of the sanctions is law enforcement firmly, adding the budget for supplying facilities and infrastructures, optimizing oversight and improve coordination with Advertisement Teams in Pekanbaru City. Advice from author, the first, maximizing the Implementation of Regional Regulation No. 4 in 2011 on Advertisement Tax in Pekanbaru City, the government should increases the funds to increase the quality of facilities and infrastructures and payroll personnel, because the quantity of Advertising Team is shortage. The second, Regional Income Office Pekanbaru, should conducts a comprehensive data collection and follow up strictly every Advertisement Organizers who do not obey the rules, so the Pekanbaru local Income (PAD) sector advertising tax will increase. Third, Government of Pekanbaru City should monitoring further coordination enhance with instantion that corporated in Advertising Team.
Keywords: Regional Regulation -Implementation-Advertising Tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 03. 116 (0027)

Penerbit

Pekanbaru : Universitas - Riau - Fakultas Hukum - Hukum Tata Negara., 2016

Deskripsi Fisik

xii, 91 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

09 03. 116 (0027)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM TATA NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

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