{"title":"法律不允许当地税收总额(PAD)的全部总收入","authors":"Abdul Basid, Ahmad Fathoni","doi":"10.55129/jph.v8i2.962","DOIUrl":null,"url":null,"abstract":"Dalam rangka pembiayaan pembangunan, peranan dan potensi sektor perpajakan sangat besar artinya, terutama untuk menunjang keberhasilan pembangunan daerah dan pembangunan nasional. Sumber pembiayaan Negara antar lain dari pajak dan kekayaan alam. Tujuan penelitian ini untuk mengetahui kontribusi pajak reklame dan evaluasi manakala target pajak reklame tidak terpenuhi. Skripsi ini ditulis dengan pendekatan yuridis normative. Penyelenggaraan reklame kabupaten gresik di atur dalam Peraturan Bupati Gresik Nomor 9 Tahun 2016 tentang Penyelenggaraan Reklame. Kontribusi pajak reklame terhadap pajak daerah sebesar 0.58% dan kontribusi pajak reklame terhadap pendapatan asli daerah sebesar 0.11%. Evaluasi dilakukan setiap 3 bulan dan 6 bulan serta dilakukan saat target pajak reklame tidak terpenuhi. Evaluasi dilakukan pada setiap pokja yang terkait dengan penyelenggaraan reklame. Kepada pihak yang terkait supaya lebih menegaskan sanksi terhadap pelanggaran penyelenggaraan reklame.Kata Kunci : Pajak Reklame, Pendapatan Asli Daerah, Sanksi Hukum     ABSTRACKIn the framework of financing development, the role and potential of the taxation sector is very significant, especially to support the success of regional development and national development. Other state funding sources include taxes and natural wealth. The purpose of this study is to determine the advertisement tax contribution and evaluation when the advertisement tax target is not met. This thesis was written with a normative juridical approach. The implementation of the Gresik regency bill is regulated in the Gresik Regent Regulation Number 9 of 2016 concerning the Implementation of Advertisement. The advertisement tax contribution to local taxes is 0.58% and the advertisement tax contribution to local revenue is 0.11%. Evaluation is carried out every 3 months and 6 months and is carried out when the advertisement tax target is not met. Evaluation is carried out at each working group related to the implementation of billboards. To the parties concerned so as to further emphasize sanctions against violations of the implementation of billboards.Keywords: Advertisement Tax, Regional Original Income, Legal Sanctions","PeriodicalId":216108,"journal":{"name":"Jurnal Pro Hukum : Jurnal Penelitian Bidang Hukum Universitas Gresik","volume":"223 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"SANKSI HUKUM TIDAK TERPENUHINYA PENDAPATAN ASLI DAERAH ( PAD ) DARI PAJAK REKLAME\",\"authors\":\"Abdul Basid, Ahmad Fathoni\",\"doi\":\"10.55129/jph.v8i2.962\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Dalam rangka pembiayaan pembangunan, peranan dan potensi sektor perpajakan sangat besar artinya, terutama untuk menunjang keberhasilan pembangunan daerah dan pembangunan nasional. Sumber pembiayaan Negara antar lain dari pajak dan kekayaan alam. Tujuan penelitian ini untuk mengetahui kontribusi pajak reklame dan evaluasi manakala target pajak reklame tidak terpenuhi. Skripsi ini ditulis dengan pendekatan yuridis normative. Penyelenggaraan reklame kabupaten gresik di atur dalam Peraturan Bupati Gresik Nomor 9 Tahun 2016 tentang Penyelenggaraan Reklame. Kontribusi pajak reklame terhadap pajak daerah sebesar 0.58% dan kontribusi pajak reklame terhadap pendapatan asli daerah sebesar 0.11%. Evaluasi dilakukan setiap 3 bulan dan 6 bulan serta dilakukan saat target pajak reklame tidak terpenuhi. Evaluasi dilakukan pada setiap pokja yang terkait dengan penyelenggaraan reklame. Kepada pihak yang terkait supaya lebih menegaskan sanksi terhadap pelanggaran penyelenggaraan reklame.Kata Kunci : Pajak Reklame, Pendapatan Asli Daerah, Sanksi Hukum     ABSTRACKIn the framework of financing development, the role and potential of the taxation sector is very significant, especially to support the success of regional development and national development. Other state funding sources include taxes and natural wealth. The purpose of this study is to determine the advertisement tax contribution and evaluation when the advertisement tax target is not met. This thesis was written with a normative juridical approach. The implementation of the Gresik regency bill is regulated in the Gresik Regent Regulation Number 9 of 2016 concerning the Implementation of Advertisement. The advertisement tax contribution to local taxes is 0.58% and the advertisement tax contribution to local revenue is 0.11%. Evaluation is carried out every 3 months and 6 months and is carried out when the advertisement tax target is not met. Evaluation is carried out at each working group related to the implementation of billboards. 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SANKSI HUKUM TIDAK TERPENUHINYA PENDAPATAN ASLI DAERAH ( PAD ) DARI PAJAK REKLAME
Dalam rangka pembiayaan pembangunan, peranan dan potensi sektor perpajakan sangat besar artinya, terutama untuk menunjang keberhasilan pembangunan daerah dan pembangunan nasional. Sumber pembiayaan Negara antar lain dari pajak dan kekayaan alam. Tujuan penelitian ini untuk mengetahui kontribusi pajak reklame dan evaluasi manakala target pajak reklame tidak terpenuhi. Skripsi ini ditulis dengan pendekatan yuridis normative. Penyelenggaraan reklame kabupaten gresik di atur dalam Peraturan Bupati Gresik Nomor 9 Tahun 2016 tentang Penyelenggaraan Reklame. Kontribusi pajak reklame terhadap pajak daerah sebesar 0.58% dan kontribusi pajak reklame terhadap pendapatan asli daerah sebesar 0.11%. Evaluasi dilakukan setiap 3 bulan dan 6 bulan serta dilakukan saat target pajak reklame tidak terpenuhi. Evaluasi dilakukan pada setiap pokja yang terkait dengan penyelenggaraan reklame. Kepada pihak yang terkait supaya lebih menegaskan sanksi terhadap pelanggaran penyelenggaraan reklame.Kata Kunci : Pajak Reklame, Pendapatan Asli Daerah, Sanksi Hukum     ABSTRACKIn the framework of financing development, the role and potential of the taxation sector is very significant, especially to support the success of regional development and national development. Other state funding sources include taxes and natural wealth. The purpose of this study is to determine the advertisement tax contribution and evaluation when the advertisement tax target is not met. This thesis was written with a normative juridical approach. The implementation of the Gresik regency bill is regulated in the Gresik Regent Regulation Number 9 of 2016 concerning the Implementation of Advertisement. The advertisement tax contribution to local taxes is 0.58% and the advertisement tax contribution to local revenue is 0.11%. Evaluation is carried out every 3 months and 6 months and is carried out when the advertisement tax target is not met. Evaluation is carried out at each working group related to the implementation of billboards. To the parties concerned so as to further emphasize sanctions against violations of the implementation of billboards.Keywords: Advertisement Tax, Regional Original Income, Legal Sanctions
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