?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGAWASAN+PERFORASI+TIKET+KONSER+MUSIK+SEBAGAI%0D%0ADASAR+PENGENAAN+PAJAK+HIBURAN+DI+KOTA+BANDAR%0D%0ALAMPUNG&rft.creator=M.Prabu+Natagama%2C+1112011222&rft.subject=KZ+Law+of+Nations&rft.description=Perforasi+tiket+merupakan+komponen+penting+dalam+rangka+pemungutan+Pajak%0D%0AHiburan+di+Kota+Bandar+Lampung+yang+telah+diatur+dalam+Peraturan+Walikota%0D%0ABandar+Lampung+No.+117+Tahun+2011+Tentang+Tata+Cara+Pemungutan+Pajak%0D%0AHiburan.+Sistem+pemungutan+pajak+hiburan+secara+self+assessment+pada%0D%0Apenyelenggaraan+konser+musik%2C+membuat+pengawasan+perforasi+tiket+konser%0D%0Amusik+menjadi+komponen+yang+penting+untuk+memaksimalkan+pemasukan+dan%0D%0Akebocoran+dari+pajak+hiburan.%0D%0ABerdasarkan+uraian+tersebut%2C+peneliti+tertarik+untuk+meneliti+mengenai%0D%0Apengawasan+perforasi+tiket+konser+musik+sebagai+dasar+pengenaan+pajak+hiburan%0D%0Adi+Kota+Bandar+Lampung%2C+dengan+permasalahan+sebagai+berikut%3A+1.%0D%0ABagaimanakah+pengawasan+perforasi+tiket+konser+musik+di+Kota+Bandar%0D%0ALampung%2C+2.+Faktor+-+faktor+apa+sajakah+menjadi+penghambat+dalam+pengawasan%0D%0Aperforasi+tiket+konser+musik+di+Kota+Bandar+Lampung.%0D%0AMetode+yang+digunakan+oleh+peneliti+yaitu+normatif+empiris%2C+dengan+data+primer%0D%0Adan+sekunder%2C+yang+dianalisis+secara+deskriptif+kualitatif.+Hasil+penelitian%0D%0Amenyimpulkan+bahwa+pengawasan+perforasi+tiket+konser+musik+di+Kota+Bandar%0D%0ALampung+telah+dilaksanakan+dengan+pengawasan+secara+preventif+dengan+cara%0D%0Amemeriksa+kelengkapan+administrasi+penyelenggara+konser+musik+seperti+surat%0D%0Aizin+keramaian+dari+kepolisian+serta+tiket+yang+akan+diperforasikan+dan+juga%0D%0Arepresif+dengan+cara+pengecekan+kembali+sales+report+dari+penyelenggara+konser%2C%0D%0Anamun+belum+maksimal%2C+karena+pengawasaan+hanya+dilakukan+secara%0D%0Aadministratif+namun+tidak+ada+pengawasan+secara+langsung+dilapangan.%0D%0ASaran+dari+peneliti+yaitu+sebaiknya+pengawasan+jangan+hanya+dilakukan+secara%0D%0Aadministratif%2C+namun+juga+dilakukan+pengawasan+secara+langsung+dilapangan%2C%0D%0Akarena+kecurangan+justru+sering+terjadi+saat+penyelenggaraan+konser+musik+sedang%0D%0Aberjalan%2C+serta+pengawasan+didalam+tubuh+Dinas+Pendapatan+Daerah+Kota+Bandar%0D%0ALampung+itu+sendiri+juga+harus+dilakukan.%0D%0AKata+Kunci%3A+Pengawasan%2C+Perforasi+Tiket%2C+Pajak+Hiburan%0D%0A%0D%0AABSTRACT%0D%0ASUPERVISION+PERFORATION+MUSIC+CONCERT+TICKETS+AS+A+BASIS+FOR+ENTERTAINMENT+TAX+IN+BANDAR+LAMPUNG+CITY%0D%0A%0D%0APerforated+ticket+is+an+important+component+in+the+framework+of+Entertainment+Tax+collection+in+Bandar+Lampung+which+has+been+arranged+in+Bandar+Lampung+Mayor+Regulation+No.+117+of+2011+on+the+Procedures+for+Tax+Collection+Entertainment.+Entertainment+tax+collection+system+of+self+assessment+in+organizing+music+concerts%2C+making+supervision+perforation+music+concert+tickets+become+an+important+component+to+maximize+revenue+and+leakage+of+entertainment+tax.%0D%0ABased+on+these+descriptions%2C+researchers+interested+in+studying+surveillance+perforation+music+concert+tickets+as+entertainment+tax+base+in+the+city+of+Bandar+Lampung%2C+the+following+issues%3A+1.+How+supervision+perforation+music+concert+tickets+in+Bandar+Lampung%2C+2.+Factors+-+what+are+the+factors+into+inhibitors+in+surveillance+perforation+music+concert+tickets+in+Bandar+Lampung.%0D%0AThe+method+used+by+the+researchers+that+the+normative+empirical%2C+with+primary+and+secondary+data%2C+which+was+analyzed+by+descriptive+qualitative.+The+research+concludes+that+the+surveillance+perforation+tickets+for+a+concert+in+the+city+of+Bandar+Lampung+have+been+carried+out+under+the+supervision+preventively+by+checking+the+completeness+of+the+administrative+organizer+music+concerts+such+as+licenses+crowd+of+police+and+the+tickets+will+diperforasikan+and+repressive+by+checking+back+sales+reports+from+the+organizers+of+the+concert+%2C+but+not+maximum%2C+because+monitoring+only+done+administratively+but+there+is+no+direct+supervision+of+the+field.%0D%0ASuggestions+from+researchers+that+monitoring+should+not+only+be+done+administratively%2C+but+also+carried+out+supervision+directly+in+the+field%2C+because+cheating+is+often+the+case+when+the+organization+is+running+a+music+concert%2C+as+well+as+the+oversight+body+within+the+Regional+Revenue+Office+Bandar+Lampung+city+itself+is+also+to+be+done.%0D%0AKeywords%3A+Monitoring%2C+Perforation+Tickets%2C+Entertainment+Tax&rft.publisher=FAKULTAS+HUKUM&rft.date=2015-12-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16447%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16447%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16447%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F16447%2F10%2FMENYETUJUI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F164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