AMBIGUITAS PERATURAN DAERAH KABUPATEN TANAH DATAR TENTANG PAJAK DAERAH PERSPEKTIF SIYASAH DUSTURIYAH

Hibatul Wafi (Institut Agama Islam Negeri Batusangkar)
Elsy Renie (Institut Agama Islam Negeri Batusangkar)

Jurnal Integrasi Ilmu Syariah (Jisrah)
Vol 2, No 2 (2021)

The focus of the research is how ambiguity is in the Tanah Datar Regency Regional Regulation Number 1 of 2018 concerning the Second Amendment to the Tanah Datar Regency Regional Regulation Number 6 of 2011 concerning Regional Taxes. The purpose of this paper is to explain, analyze whether ambiguity occurs in article 43 paragraph 1, article 44 paragraph 1, article 65 paragraph 4 letter h ambiguity in the Tanah Datar Regency Regulation Number 6 of 2011 concerning Regional Taxes as Amended by the Regency Regional Regulation Tanah Datar Number 1 of 2018 concerning the Second Amendment to the Regional Regulation of Tanah Datar Regency Number 6 of 2011 concerning Regional Taxes and to find out how to review article 43 paragraph 1, article 44 paragraph 1, article 65 paragraph 4 letter h Regional Regulation of Tanah Datar Regency Number 6 of 2011 concerning Regional Taxes as Amended by Regional Regulation of Tanah Datar Regency Number 1 of 2018 concerning the Second Amendment to Regional Regulation of Tanah Datar Regency Number 6 of 2011 concerning Regional Taxes in the Perspective of Siyasah Dusturiyah on the Establishment of Good Legislations in the review of Siyasah Dusturiah.