IMPLEMENTASI PERATURAN DAERAH KOTA SURAKARTA NOMOR 4 TAHUN 2011 TENTANG PAJAK DAERAH (Studi Pada Pajak Hiburan Penyelenggaraan Konser Musik Di Hotel Kota Surakarta Tahun 2015-2016)

Larasati, Dian Anggun (2017) IMPLEMENTASI PERATURAN DAERAH KOTA SURAKARTA NOMOR 4 TAHUN 2011 TENTANG PAJAK DAERAH (Studi Pada Pajak Hiburan Penyelenggaraan Konser Musik Di Hotel Kota Surakarta Tahun 2015-2016). Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT Dian Anggun Larasati, E0013131, Implementation Entertainment Tax Organizing Music Concert In Surakarta City Hotel 2015-2016 This study aims to find out how the implementation of the collection of Entertainment Tax on the implementation of Music Concert in the Hotel Year 2015-2016 which has not been in accordance with the budget target of Surakarta City and Surakarta City Local Regulation No. 4 of 2011 on Local Taxes in the City of Surakarta and how the obstacles faced in the application of the Regulation The area of the entertainment tax evaporation is happening. The type of research used in the writing of this law is empirical legal research or non-doctrinal research (social legal research). The nature of research used The author in preparing the writing of this law is descriptive. The approach to be used by the author is a qualitative approach. In this study the authors take the location of research in BPPKAD Solo. Sources of legal materials used in the form of primary and secondary legal materials. Based on the results of this study and discussion resulted in the conclusion Implementation of Regional Regulation No. 4 of 2011 on Local Taxes in Surakarta City has not been implemented based on 3 aspects of the aspects of justice, legal certainty aspects, and aspects of expediency. Implementation of tax in Surakarta City still experience some obstacles. These barriers or constraints come from the taxpayer, the tax officer, and the regulation. Keywords: Taxes, Implementation, Perda

    Item Type: Thesis (Other)
    Subjects: K Law > K Law (General)
    Divisions: Fakultas Hukum > Ilmu Hukum
    Depositing User: Annisa Fitri T
    Date Deposited: 27 Nov 2017 10:17
    Last Modified: 27 Nov 2017 10:17
    URI: https://eprints.uns.ac.id/id/eprint/36561

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