TINJAUAN YURIDIS HUKUM ADMINISTRASI NEGARA TERHADAP PEMUNGUTAN PAJAK HOTEL DI KOTA MEDAN BERDASARKAN PERATURAN DAERAH KOTA MEDAN NOMOR 4 TAHUN 2011

Kevin Handi, suria ningsih, Amsali Sembiring

Abstract


ABSTRAK

TINJAUAN YURIDIS HUKUM ADMINISTRASI NEGARA TERHADAP PEMUNGUTAN PAJAK  HOTEL DI KOTA MEDAN BERDASARKAN PERATURAN DAERAH KOTA MEDAN NOMOR 4 TAHUN 2011

Kenvin Handi*

Surianingsih**

Amsali Putra Sembiring***

Taxes are compulsory contributions to the people of the state treasury under the law that can be enforced with no remuneration received directly. Tax authorities levied based on legal norms to cover the cost of production of goods and services collectively to achieve common prosperity.

Research methods used in conducting this research is normative juridical. Where in the collection of normative juridical research data and literature studies and field studies and describe the condition by conducting direct research to the field to obtain data related to the thesis writing.

Problems studied is how the notion of tax in the perspective of the State Administration Law, how the implementation of tax collection Taxes Medan Medan Regional Regulation No. 4 of 2011, and how the barriers and the realization of the tax collection Hotel in Medan. Medan City Government through the Regional Regulation No. 4 of 2011 on Tax Hotel, which is set each taxpayer to perform their obligations to pay taxes.

The regulation aims to support the implementation of the tax pemngutan well coordinated. However, the implementation also requires a lot of thought found Taxpayers who do not understand the importance of tax collection, causing no orderly implementation of good administration in the payment of taxes in the city of Medan, is also a lack of awareness or desire of the community to perform its obligations, namely to pay taxes.

Kata Kunci : Pemungutan Pajak Hotel,

 


*Mahasiswa Fakultas Hukum Universitas Sumatera Utara

**Dosen Pembimbing I & Ketua Departemen Hukum Admnistrasi Negara

***Dosen Pembimbing II, Dosen Fakultas Hukum Universitas Sumatera Utara

 


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