Open AccessAspek Regulasi dan Kewenangan Penegakan Hukum Pajak Reklame
Author(s) -
Tinara Aisyah Nikita,
Adhitya Widya Kartika
Publication year - 2021
Publication title -
jurnal kajian pembaruan hukum
Language(s) - English
Resource type - Journals
ISSN - 2776-9828
DOI - 10.19184/jkph.v1i2.24394
Subject(s) - taxpayer , tax law , legislation , enforcement , government (linguistics) , law , revenue , business , law enforcement , documentation , payment , political science , law and economics , accounting , economics , tax reform , finance , philosophy , linguistics , computer science , programming language
Billboard tax collection in Surabaya is carried out based on the Mayor's Regulation Number 21 of 2018. This regulation licenses procedure and other matters that the taxpayer must obey. This study examined how to enforce the law on the delay in paying advertisement tax. This study used empirical legal research that observed the effectiveness of the law in society and how the law works in society. The data collected were from documentation from literature and legislation, observation in the community, and interviews with related parties. It showed that law enforcement was effective but with several obstacles experienced in enforcing the law. In particular, it dealt with the COVID-19 pandemic as the challenge that required new conditioning according to the recommendations from the central government. This study concluded that the law enforcement of billboard tax payments in Surabaya is quite effective due to the achievement of tax revenue targets that always reach the target.
KEYWORDS: Advertisement Tax, Billboard Tax, Law Enforcement, Tax, Surabaya.