PENERAPAN PAJAK RUMAH KOS BERDASARKAN PASAL 4 AYAT (3) HURUF D PERDA KOTA MALANG NO. 2 TAHUN 2015 TENTANG PERUBAHAN ATAS PERDA KOTA MALANG NO. 16 TAHUN 2010 TENTANG PAJAK DAERAH DITINJAU DARI AZAS KEPASTIAN HUKUM, KEADILAN, DAN KEMANFAATAN (Studi Di Wilayah Hukum Kota Malang)
| Main Author: | Febrianti, Giavinni |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38867/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38867/2/BAB%20I.pdf http://eprints.umm.ac.id/38867/3/BAB%20II.pdf http://eprints.umm.ac.id/38867/4/BAB%20III.pdf http://eprints.umm.ac.id/38867/5/BAB%20IV.pdf http://eprints.umm.ac.id/38867/6/LAMPIRAN.pdf http://eprints.umm.ac.id/38867/ |
Daftar Isi:
- This study examines how the application of taxes boarding house in Malang and also how far the fulfillment of the principle of legal certainty, fairness and usefulness of the application. This research uses sociological juridical approach method. Primary data sources obtained from the location of research is the results of interview researchers with Regional Tax Service Agency (BP2D) and owner of the boarding in Malang and secondary data sources from the library and documentation and data collection methods through interviews, documentation, and also the literature. Data analysis used is qualitative descriptive analysis. The result of this research is showing enough to fulfill the principle of benefit and legal certainty. The principle of benefit is fulfilled because the tax on boarding houses as part of hotel tax is a tax that is useful to finance the provision of public services and development in the city of Malang. The principle of legal certainty is also met the application of taxes boarding house has a fairly clear interpretation to be understood. However, the implementation of the tax on boarding house has not fulfilled the principle of legal certainty, because the imposition of hotel tax on boarding house which only refers to the number of rooms considered unfair by the owners of taxable boarding house, which was then followed up by BP2D Malang by doing a review and consider revising the imposition of hotel tax refers to the turnover of the rental payments.