Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Ilmu Hukum Prima
Rinaldi Eka Saputra Aruan
Universitas Prima Indonesia
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IMPLEMENTASI PERATURAN DAERAH NOMOR 7 TAHUN 2011 TENTANG PAJAK HIBURAN DI TINJAU DARI HUKUM ADMINISTRASI NEGARA (Studi Kota Medan) Rinaldi Eka Saputra Aruan
Ilmu Hukum Prima (IHP) Vol. 2 No. 1 (2019): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.132 KB)

Abstract

Entertainment tax is one of the sources of regional income that is relied on by the city government for financing development. Medan City, which is one of the tourist cities where there are many entertainment venues such as malls, karaoke venues, movie theaters, nightclubs, art shows and so on. As for the problem in this study is the regulation of entertainment tax in Medan City, Implementation of Regional Regulation Number 7 of 2011 concerning Entertainment Tax Judging From State Administrative Law, Constraints in the Implementation of Regional Regulation Number 7 of 2011 Regarding Entertainment Tax Viewed From State Administrative Law. This study uses normative legal research methods. The normative legal research method studied is only material. Entertainment tax registration and taxpayer registration is the initial process before the object of entertainment tax is taxed, which is the process of collecting subject and tax object data which will later be used to conduct entertainment tax assessments and stipulations.
Co-Authors