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All Journal Jurnal Analogi Hukum
Luh Putu Suryani
Universitas Warmadewa, Denpasar, Bali
Law, Crime, Criminology & Criminal Justice

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Implikasi Dari Sanksi Administrasi Terhadap Penerimaan Pajak Kendaraan Bermotor (Studi Kasus Pada Samsat Renon Denpasar) I Kadek Denny Harta Dwipayana; Anak Agung Sagung Laksmi Dewi; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 2 No. 2 (2020): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.2.2.2020.170-175

Abstract

In realizing the national development mission, one of the efforts made by the Indonesian government is to maximize the source of funding in the form of taxes. The state is not categorized as a power state. One type of tax that has the potential to increase along with technological advances and the standard needs of secondary to primary is the motor vehicle tax. The problems of this research are 1) How is the imposition of administrative sanctions on motor vehicle tax receipts at the SAMSAT Renon Denpasar Office? 2) What are the implications of administrative sanctions on motor vehicle tax at the Renon Denpasar SAMSAT Office? The research method used is an empirical legal research method, with data sources using empirical sociological or juridical problem approaches in other words solving secondary problems first then primary. The results of the study can be concluded that: Imposing sanctions for motorcycle tax administration in the SAMSAT Renon Denpasar office can be said to be good, this is seen from the level of compliance of motor vehicle taxpayers in paying motor vehicle tax taxpayers aware of their obligations to pay Motor Vehicle Tax and timely payment Motor Vehicle Tax. Implications of imposing motor vehicle tax administration sanctions based on the results of a regression analysis that with the motor vehicle tax administration sanctions will increase taxpayer compliance
Pengenaan Sanksi Terhadap Pramuwisata yang Tidak Berijin dalam Bidang Perjalanan Wisata Timothy Reinaldi Winata; Ketut Kasta Arya Wijaya; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 4 No. 2 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.2.2022.119-124

Abstract

Tourism affairs are one of the elective matters that are closely related to the superior potential and regional peculiarities This research is important to do with the aim of knowing the setting of sanctions against unlicensed tour guides in the field of travel agencies regulated in the Bali Provincial Regulation Number 5 of 2016 This research will be carried out using normative legal research, normative legal research is used because it examines and analyzes laws tourism Setting Sanctions Against Unlicensed Tour Guides in the Field of Travel Bureaus Regulated in the Bali Provincial Regulation in accordance with Regional Regulation Number 5 of 2016 Article 15 paragraphs (1) and (2) states that : Every General Tour Guide as referred to in Article 2 letter a, is required to have an KTPP to carry out tourist guiding duties Everyone who violates the provisions as referred to in Article 3 paragraph (1) shall be punished with imprisonment for a maximum of 3 (three) months or a fine of a maximum of Rp.50,000,000 as for Administrative Sanctions in the form of verbal warnings and freezing of KTPP.
Sanksi Hukum Terhadap Pelanggaran Pajak yang Dilakukan oleh Korporasi Gusti Ayu Erlin Widyaningsih; Anak Agung Sagung Laksmi Dewi; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 4 No. 2 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.2.2022.141-145

Abstract

Tax is a source of state revenue which exceeds 80% (eighty percent) of the total revenue. Corporate tax is the main contributor to corporate tax, but corporate tax also has great potential as a tax evader. Avoiding corporate tax by excluding tax obligations and submitting incorrect SPT. The law is illegal and may be subject to statutory prohibition. Formulation of Research Tasks: how is the contribution of corporate taxes to state revenues and what are the legal sanctions for tax violations committed by corporations. The purpose of this study is to explain the contribution of corporate income tax to government revenues and to explain the legal sanctions for violations of corporate income tax. This research uses ideological studies with legal methods and conceptual approaches. The survey results show that the contribution of corporate income tax to state income and total corporate income is regulated in Article 4 (2) of the Income Tax Law, and the legal prohibition on corporate tax avoidance is regulated in Article 13a. The KUP Law in the form of administrative sanctions increases the low amount of tax charged by stating an increase in the tax account by 200% (two hundred percent).
Co-Authors Dewi, A.A Sagung Laksmi Gusti Ayu Erlin Widyaningsih I Kadek Denny Harta Dwipayana I Ketut Kasta Arya Wijaya Timothy Reinaldi Winata