Open AccessIMPLEMENTATION OF ADMINISTRATIVE SANCTIONS FOR RESTAURANT TAXES AS REGIONAL ORIGINAL INCOME
Author(s) -
Elza Suryawan Martioso,
Indriati Amarini,
Ika Ariani Kartini
Publication year - 2020
Publication title -
umpurwokerto law review/umpurwokerto law review
Language(s) - English
Resource type - Journals
eISSN - 2745-5203
pISSN - 2745-3839
DOI - 10.30595/umplr.v1i1.7730
Subject(s) - sanctions , revenue , local government , business , public economics , government (linguistics) , investment (military) , normative , economic sanctions , finance , economic policy , economics , public administration , law , political science , linguistics , philosophy , politics
Regional Original Income is revenue that is obtained by the regional government for the implementation of government and services to the community. One source of local revenue is the restaurant tax. However, often the tax is not optimal because it is considered to result in high economic costs and less support for business or investment including restaurant tax. The purpose of this study was to determine the provisions of administrative sanctions against restaurant tax offenders. This research uses normative juridical research with data in the form of books, journals, research results, and related laws and regulations. The results showed that restaurant tax as a source of local revenue was regulated by Regional Regulation. Provisions on administrative sanctions are regulated in regional regulations by adjusting the conditions in each area. Local regulations on restaurant taxes should contain clear and strict sanctions so they can be effective.Keywords: administrative sanctions, restaurant tax, local own income