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Muhammad Abduh
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
Law, Crime, Criminology & Criminal Justice

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Journal : USU LAW JOURNAL

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EFEKTIVITAS TERHADAP PENGUTIPAN PAJAK PARKIR DALAM HUBUNGANNYA DENGAN PENINGKATAN PENDAPATAN DAERAH DI KOTA MEDAN MENURUT PERDA KOTA MEDAN NO. 10 TAHUN 2011 Fitri Handryani; Muhammad Abduh; Faisal Akbar Nasution; Pendastaren Tarigan
USU LAW JOURNAL Vol 2, No 3 (2014)
Publisher : Universitas Sumatera Utara

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ABSTRACT In collecting the parking tax in Medan particularly always contribute to local administration income of Medan, and in field it shall depend on how effectiveness to collect it. This study is aimed to deal with the matters regarding the methods, effectiveness and the barriers found in collecting the parking tax and how its contribution to improve more city income of Medan administration. The result of this research that through the planning stages (data collection), execution (deposit) and supervision, which also embraced self assessment system. Furthermore, local income tax is less effective than the parking sector because the number of parking tax-acquired very rarely reach the target. Bottleneck that occurs in sources of income is the presence of a target area that has been designated parking tax is not comparable to the true potential, the presence of an imbalance between the actual potential possessed by the parking tax revenue and local revenue realization that has been done, so the government is making efforts to regulations areas in which sanctions with the aim of supervision.   Keywords : Parking tax, City Administration income.
Pelaksanaan Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah Terhadap Peningkatan Pendapatan Asli Daerah Di Kota Langsa Safrizal Wahyudi; Muhammad Abduh; Faisal Akbar; Jusmadi Sikumbang
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The regional authority in collecting taxes and levies is regulated by Law No. 28 of 2009 concerning Regional Taxes and Regional Levies. Based on this law, regions are given the authority to collect 11 types of taxes and 33 types of user fees, with the consideration that these types of taxes and user charges are generally good. This research is used normative legal research method. Normative legal research is research by only processing and using secondary data relating to the issue of "Implementation of the Regional Parliamentary Oversight Function Against Increasing Local Revenue in Langsa City". The type of research used is normative juridical, then the approach taken is the statute approach. The DPRD in general, especially the Langsa City DPRD in carrying out its supervisory function, is expected to truly be able to ensure that the regional government is in the public interest, and must be able to realize the shared goals and interests agreed in the legislation and budgeting process. The aspirations of the community are essentially institutionalized through their representatives in the DPRD, especially in the field of supervision.   Keywords: supervision, enhancement, locally genereted revenue
Co-Authors Faisal Akbar Nasution Fitri Handryani Jusmadi Sikumbang Pendastaren Tarigan Safrizal Wahyudi