Pengaturan Obyek Pajak Restoran Di Daerah Berdasarkan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Daerah
Abstract
ABSTRACT: Until now there are no regional regulations regarding restaurant tax objects as a derivative of the implementing regulations of Law Number 1 of 2022. This has created a legal vacuum in the regions and there is no legal certainty for the public, especially taxpayers. The aim of the research is to find out and analyze the regulation of restaurant tax objects and their legal consequences in the regions based on Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments. The research methods used are a statutory approach and a conceptual approach. The results of this research show that the regulation of restaurant tax objects based on Law Number 1 of 2022 has undergone regulatory changes which have been integrated into certain goods and services tax objects but have not been regulated in regional regulations. Regulation of restaurant tax objects in the regions can give rise to legal consequences, namely a legal vacuum so that regional tax collection still uses the old regional tax regulations, and the old regional regulations are declared null and void because they are juridically, materially flawed, namely contrary to the public interest/law higher.
Downloads
References
Heillen. M. Y. Tita,pemungutan pajak berulang terhadap instansi pengguna jasa layanan restoran sebagai pintu masuk bagi korupsi hasil pajak, Saniri ,Vol.1, No.1, Fakultas Hukum Universitas Pattimura ,November 2020.
Hengky H, Model Undang-Undang Berkarakter Responsif, Tesis, Program Pascasarjana Program Studi Ilmu Hukum Universitas Hasanuddin, Makassar, 2010.
Lawrence M, Friedman, Dampak-Dampak Hukum; Seri Sistem Hukum Prespektif Ilmu Sosial, Nusamedia, 2021.
Mardiasmo, Permasalahan Perpajakan Di Indonesia, Cet.2, Persada Ub Press, Jakarta; 2011.
Reny H Nendissa, Tanggungjawab Negara dalam Peningkatan Kesejahteraan Rakyat di Era Otonomi Daerah, Disertasi, Program Doktor Program Studi Ilmu Hukum Fakultas Hukum Universitas Airlangga, Surabaya, 2015.
Romadhaniah dan Arifin Rosid, Menakar Efektivitas Penegakan Hukum Dalam Meningkatkan Kepatuhan Pajak di Indonesia,Vol. 1, No. 1, Januari, 2012.
Victor J Sedubun, Pengawasan Preventif terhadap Peraturan Daerah yang Berciri Khas Daerah, Disertasi, Program Doktor Program Studi Ilmu Hukum Fakultas Hukum Universitas Airlangga, Surabaya, 2015.
https://jdih.denpasarkota.go.id/berita/2022/substansi-pdrd-pada-undang-undang-no-1-tahun-2022 , Diakses Pada 1 November 2022, Pukul 10.40 WIT.
https://bengkaliskab.go.id/view/news/pemkab-bengkalis-kejar-implementasi-uu-no-1-tahun-2022 Diakses Pada 19 Februari 2023, Pukul 12.23 WIT.
Copyright (c) 2023 Febry Loupatty, Salmon Eliazer Marthen Nirahua, Heillen Martha Yosephine Tita
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish their manuscripts in this Journal agree to the following conditions:
- The copyright in each article belongs to the author, as well as the right to patent.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- Authors have the right to self-archiving of the article (Author Self-Archiving Policy)