?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PELAKSANAAN+PEMUNGUTAN+PAJAK+ROKOK++%0D%0ADI+PROVINSI+LAMPUNG+%0D%0A&rft.creator=YUDHA+AGUNG+PERMANA%2C+1212011367&rft.subject=JS+Local+government+Municipal+government&rft.subject=KZ+Law+of+Nations&rft.description=Rokok+merupakan+produk+yang+memiliki+zat+kimia+Karsinogenik+salah+satu+penyebab+kanker.+Berdasarkan+Pasal+1+ayat+(1)+Undang-Undang+Nomor+39+Tahun+2007+jo.+Undang-Undang+Nomor+11+Tahun+1995+tentang+Cukai+bahwa+pungutan+negara+dikenakan+terhadap+barang-barang+tertentu+yang+mempunyai+sifat+atau+karakteristik.+Berdasarkan+Peraturan+Menteri+Keuangan+Republik+Indonesia+Nomor+%3A+115%2FPmk.07%2F2013+Tentang+Tata+Cara+Pemungutan+dan+Penyetoran+Pajak+Rokok+pengenaan+Pajak+Rokok+sebesar+10+persen+dari+nilai+cukai+dimaksudkan+untuk+pelayanan+pemerintah+daerah+dalam+menjaga+kesehatan+masyarakat+dan+pengalokasian+sebesar+50%25+dari+penerimaan+pajak+untuk+kesehatan.+Permasalahan+dalam+penelitian+ini+dirumuskan%3A+(1)+Bagaimanakah+pelaksanaan+pemungutan+Pajak+Rokok+di+Provinsi+Lampung%3F+(2)+Faktor-faktor+apakah+yang+menjadi+penghambat+pelaksanaan+pemungutan+Pajak+Rokok+Di+Provinsi+Lampung%3F%0D%0A%0D%0APendekatan+masalah+yang+digunakan+adalah+pendekatan+hukum+normatif+dan+empiris.+Jenis+data+terdiri+dari+data+sekunder+dan+data+primer+yang+dikumpulkan+dengan+wawancara+dan+dokumentasi+Analisis+data+menggunakan+analisis+kualitatif.+%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan%3A+(1)+Proses+pemungutan+Pajak+Rokok+dibuat+sejalan+dengan+pemungutan+Cukai+Hasil+Tembakau.+Pajak+Rokok+dikenakan+sebesar+10%25+dari+nilai+Cukai.+Direktorat+Jendral+Pembendaharaan+Negara+melaporkan+hasil+penerimaan+Pajak+Rokok+per+3+(tiga)+bulan+kepada+Direktorat+Jendral+Perimbangan+Keuangan+untuk+dibagi+berdasarkan+proporsi+Provinsi+Lampung+sesuai+dengan+rasio+jumlah+penduduk+Provinsi+Lampung+terhadap+rasio+jumlah+penduduk+nasional+dan+berkoordinasi+dengan+instansi+terkait+guna+mengirimkan+dana+transfer+ke+rekening+kas+umum+daerah+Provinsi+Lampung.+(2)+Faktor+penghambat+pelaksanaan+pemungutan+Pajak+Rokok+Di+Provinsi+Lampung%2C+adalah+Pemerintah+daerah+Provinsi+Lampung+tidak+ada+wewenang+dalam+pelaksanaan+pemungutan+Pajak+Rokok.+%0D%0A%0D%0ASaran+dalam+penelitian+ini+adalah%3A+1)+Perlunya+hubungan+pemerintah+daerah+dalam+hal++pemungutan+Pajak+Rokok+agar+Pajak+Rokok+dijadikan+sebagai+pajak+provinsi+yang+bukannya+menjadi+perdebatan+bahwa+pajak+ini+sebagai+pajak+pusat.+2)+Pemerintah+Daerah+dan+Bea+Cukai+membuat+suatu+koordinasi+pengawasan+peredaran+rokok+untuk+mengoptimalkan+cita-cita+pengenaan+pajak+pada+produk+rokok.%0D%0A%0D%0AKata+Kunci%3A+Pemungutan+Pajak%2C+Pajak+Rokok%0D%0A%0D%0ATHE+IMPLEMENTATION+OF+THE+COLLECTION+CIGARETTE+TAX++%0D%0AIN+THE+PROVINCE+OF+LAMPUNG+%0D%0A%0D%0A%0D%0ACigarettes+are+product+that+having+chemical+substance+Karsinogenik+one+coufe+of+cancer.+Based+on+Clause+1+Verse+(1)+The+Act+Of+Number+39%2F2007+jo.+The+Act+Of+Number+11%2F1995+about+Customs+That+State+Be+Imposed+On+Certain+Types+Of+Stuff+That+Have+Of+The+Qualities+Or+Characteristics.+Based+On+The+Regulation+Of+Finance+Minister+Of+The+Republic+Of+Indonesia+Number%3A+115%2FPMK.07%2F2013+about+Procedures+To+Collect+And+Payment+Cigarette+Tax+The+Imposition+Of+Cigarette+Tax+by+10+percent+of+the+value+of+excise+To+local+government+services+in+maintaining+community+health+and+the+allocation+of+of+50+%25+in+taxation+revenue+to+health.+Problems+in+research+is+formulated%3A+(1)+how+the+implementation+of+the+collection+Cigarette+Tax+in+Province+of+Lampung.%3F+(2)+what+are+be+a+barrier+the+implementation+of+the+collection+Cigarette+Tax+in+Province+of+Lampung%3F%0D%0A%0D%0AAn+approach+to+a+problem+used+legal+approach+is+normative+and+empirical.Types+of+data+on+consisting+of+primary+and+secondary+data+collected+by+interviews+and+documentation+of+data+analysis+using+analysis+qualitative.%0D%0A%0D%0AThis+research+result+indicates%3A+(1)+The+process+to+collect+cigarette+tax+made+in+line+with+to+collect+excise+yield+tobacco.+Cigarette+tax+worn+by+10+percent+of+the+value+of+excise.+Direktorat+Jendral+Pembendaharaan+Negara+reported+the+outcome+of+cigarette+tax+per+3+(three)+month+to+Direktorat+Jenderal+Perimbangan+Keuangan+balance+to+be+divided+based+on+the+proportion+of+Lampung+Provincial+in+accordance+with+the+ratio+of+the+population+of+Lampung+provincial+to+the+ratio+of+the+population+of+the+national+and+coordinate+with+related+agencies+to+send+transfers+to+the+account+of+the+public+treasury+Provincial+Government+Lampung.+(2)+factors+barrier+the+implementation+of+the+collection+Cigarette+Tax+in+the+Lampung+Provincial%2C+are+Government+Provincial+of+Lampung+no+authority+in+the+implementation+of+the+collection+Cigarette+Tax.%0D%0A%0D%0AAdvice+in+this+research+was%3A+1)+the+need+for+the+relation+of+a+government+regions+in+terms+of+to+collect+cigarette+tax+that+cigarette+tax+used+as+as+a+tax+provinces+rather+than+becoming+debate+that+this+tax+as+a+tax+central.+2)+local+government+and+customs+make+a+coordination+supervision+distribution+a+cigarette+for+optimize+ideals+the+imposition+of+taxes+to+the+cigarette.%0D%0A%0D%0AKeywords%3A+Taxation%2C+Cigarette+Tax+%0D%0A&rft.publisher=FAKULTAS+HUKUM&rft.date=2016-09-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23907%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23907%2F11%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F23907%2F12%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++YUDHA+AGUNG+PERMANA%2C+1212011367++(2016)+PELAKSANAAN+PEMUNGUTAN+PAJAK+ROKOK+DI+PROVINSI+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F23907%2F