CD Skripsi

Penerapan Sanksi Pidana Terhadap Pelanggaran Pajak Sarang Burung Walet Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet Di Kota Pekanbaru

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The implementation of development which is an important concern is the impact on the environment due to the development carried out as well as the tax generated from the business. One of them is the construction of shop houses that have swallow nests. Swallow's nest is a business that is subject to Regional Original Tax which is regulated in the Regional Regulation of Pekanbaru City Number 10 of 2011 concerning Taxes for Swallow Bird Nest. But over the past few years the Original Regional Tax from the Swallow Bird Nest sector in the City of Pekanbaru is still nil. As for what is the purpose of writing this thesis, namely; First, to find out the application of criminal sanctions against violations of swallow's nest tax. Second, to find out the factors that become obstacles in the application of criminal sanctions against violations of swallow nest tax. Third, to determine efforts to resolve the obstacles that can be carried out in the application of criminal sanctions against violations of swallow nest tax.
This type of research is sociological legal research, namely research that wants to see the correlation between law and society, so as to be able to reveal the effectiveness of the validity of law in society. The study was conducted in the Pekanbaru City Opinion Agency and the Pekanbaru Civil Service Police Unit, while the population and sample were all parties related to the problems examined in this study, the data sources used, primary data and secondary data, data collection techniques in research this is by interview and literature study.
From the results of the problem research there are three points that can be concluded. First, the application of criminal sanctions against violations of swallow's nest tax has not run maximally according to the mandate of the Regional Regulation. Second, the inhibiting factors in the application of criminal sanctions against violations of swallow's nest tax include the lack of socialization from the government, lack of supervision by law enforcement authorities, and a lack of public awareness and compliance with the law. Third, efforts that can be done in overcoming the inhibiting factor of the application of criminal sanctions against violations of swallow nest tax is to re-socialize to the community by counseling the Pekanbaru City Regulation Number 10 of 2011 concerning Swallow Bird Taxes, a firm attitude from officials or law enforcement officers authorized to take action against violators of the Regional Regulation, and foster public awareness and compliance with the law. The suggestion of the first, official, or related agency should be for the future to pay more attention to the supervision of the swallow nest business actors. Secondly, giving strict criminal sanctions to those who commit violations and who protect violators. Third, foster awareness and insight of the community through counseling and so on regarding the importance of swallow's nest tax.
Keywords: Application of Sanctions - Regional Regulations - Swallow Bird Nests

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 04. 119 (0080)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Pidana., 2019

Deskripsi Fisik

xv, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

09 04. 119 (0080)

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 PIDANA

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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