CD Skripsi

Politik Hukum Pengaturan Pajak Rumah Kos Dalam Upaya Peningkatan Pendapatan Daerah Di Kota Pekanbaru

---

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 the
basic imposition. Whereas the definition of boarding houses, the criteria for
boarding houses, facilities, the physical condition of boarding houses and others
regarding boarding house management is not explained in detail in the Regional
Regulation, it makes people confused about the Regional Regulation which in the
end they do not register as mandatory. tax, therefore there are still many
boarding houses that have not been registered as taxpayers, this will affect the
decline in Regional Original Income (PAD). Therefore, it is necessary to examine
the problems in this research are how the law politics of boarding house tax
regulation in an effort to increase local income in Pekanbaru City, and what is
the ideal arrangement regarding boarding house tax.
This research is a normative research, where normative legal research is
carried out by examining library materials or secondary data consisting of
primary, secondary and tertiary legal materials. This study examines the
problems in accordance with the scope of the problem. The approach to law is
carried out by regulating statutory regulations and regulations related to the
legal issues under study. In this study, the authors conducted research on the
legal principles in ordering, the regulations, namely the principle of legal
certainty, the principle of kinship, and also the principle of openness.
From the research results, it is known that the regulations formed in the
regions are called legal politics, which are state legal policies to achieve national
goals by forming laws to foster matters that are directly related to national
interests. Legal politics (policies) regarding changes or regulations regarding
boarding house taxes must include the creation of a boarding house concept, the
criteria for a boarding house, its tax arrangement or tax collection flow, and
general matters regarding boarding house management. The making of invitation
rules must also be in accordance with principles such as the principle of legal
certainty, the principle of kinship, and the principle of openness.
Keywords: Political Law - Formation of Legislation - Boarding House Tax

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

09 03. 120 (0018)

Penerbit

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

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

09 03. 120 (0018)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

HUKUM TATA NEGARA

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar