Politik Hukum Pengaturan Pajak Rumah Kos Dalam Upaya Peningkatan Pendapatan D…

ABSTRACT Boarding house tax is regulated in Regional Regulation Number 7 of 2018 concerning Amendments to Regional Regulation Number 7 of 2011 concerning Hotel Tax. Article 2 paragraph 4 states that boarding houses are subject to hotel tax if the number of rooms is more than 10 (ten) rooms. Article 3 paragraph 3 states that the boarding house tax is set at 2.5% (two point five percent) of …