?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENYELESAIAN+SENGKETA+PAJAK+HOTEL+ANTARA+PENGUSAHA%0D%0A%0D%0ADAN+PEMERINTAH+KOTA+BANDAR+LAMPUNG&rft.creator=Muhammad+%2C+Al+Hafidz&rft.subject=340+Ilmu+hukum&rft.subject=350+Administrasi+publik+dan+ilmu+militer&rft.description=Perpajakan+adalah+perjanjian+yang+berdasarkan+hukum.+Karena+pajak+diperlukan%0D%0Aoleh+negara+untuk+mendanai+operasi+pemerintah+negara+bagian%2C+maka+dibuatlah%0D%0Aperjanjian+antara+Presiden+dan+Dewan+Perwakilan+Rakyat.+Pajak+yang+sebenarnya%0D%0Aterdiri+dari+pungutan+pusat+dan+daerah.+Menurut+Undang-Undang+Nomor+28%0D%0ATahun+2009%2C+yang+mengatur+pajak+daerah+dan+retribusi+daerah%2C+pajak+pusat-yang%0D%0Ameliputi+pajak+penghasilan%2C+pajak+pertambahan+nilai%2C+pajak+penjualan+atas+barang%0D%0Amewah%2C+pajak+bumi+dan+bangunan%2C+dan+bea+materai-dikenakan+oleh+pemerintah%0D%0Apusat+pada+PBB+pedesaan+dan+perkotaan.+Mereka+percaya+bahwa+meskipun%0D%0Amereka+telah+membayar+untuk+pajak+mereka%2C+mereka+tidak+menyadari+adanya%0D%0Akeuntungan+atau+manfaat+dari+pemerintah.+Selain+itu%2C+penggunaan+pajak+oleh%0D%0Apemerintah+dianggap+tidak+transparan.+Salah+satu+metode+yang+digunakan+dalam%0D%0Apenelitian+ini+adalah+pendekatan+normatif-empiris%2C+dimana+penelitian+dilakukan%0D%0Adengan+memperhatikan+sistem+hukum+yang+ada+di+dalam+peraturan%0D%0Aperundangundangan+yang+berlaku+saat+ini+maupun+yang+telah+diubah.+Sifat%0D%0Apenelitian+deskriptif+yang+menggunakan+sumber+data+primer+dan+sekunder+yang%0D%0Adituangkan+melalui+bahan+kepustakaan%2C+tertentu+dengan+wawancara+yang%0D%0Adituangkan+dalam+bentuk+analisis+kualitatif+serta+dokumen%2C+buku%2C+dan+peraturan%0D%0Aperundang-undangan.+Hasil+temuan+menunjukkan+bahwa+Pemilik+hotel+dan%0D%0Apemerintah+daerah+Bandar+Lampung+menyelesaikan+masalah+mereka+melalui%0D%0Amediasi.+Terdapat+hambatan+eksternal+dan+internal+yang+membuat+penyelesaian%0D%0Asengketa+pajak+menjadi+sulit.+Untuk+menjaga+keadilan+pemungutan+pajak%2C%0D%0Asengketa+pajak+hotel+harus+diselesaikan.+Jika+ditangani+dengan+benar%2C+prosedurnya%0D%0Adapat+diselesaikan+dengan+cepat%2C+menguntungkan+semua+pihak%2C+dan+sesuai+dengan%0D%0Apersyaratan+hukum.%0D%0AKata+Kunci%3A+Sengketa+Pajak%2C+Mediasi%2C+dan+Kebijakan%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ASETTLEMENT+OF+HOTEL+TAX+DISPUTES+BETWEEN+ENTREPRENEURS%0D%0A%0D%0AAND+BANDAR+LAMPUNG+CITY+GOVERNMENT%0D%0A%0D%0ABy%0D%0AMuhammad+Al+Hafidz%0D%0A%0D%0ATaxation+is+an+agreement+based+on+law.+Since+taxes+are+required+by+the+state+to%0D%0Afund+the+operations+of+the+state+government%2C+an+agreement+is+made+between+the%0D%0APresident+and+the+House+of+Representatives.+Actual+taxes+consist+of+central+and%0D%0Alocal+levies.+According+to+Law+No.+28%2F2009%2C+which+regulates+local+taxes+and%0D%0Aretributions%2C+central+taxes-which+include+income+tax%2C+value-added+tax%2C+sales+tax+on%0D%0Aluxury+goods%2C+land+and+building+tax%2C+and+stamp+duty-are+imposed+by+the+central%0D%0Agovernment+on+rural+and+urban+PBBs.+They+believe+that+although+they+have+paid%0D%0Afor+their+taxes%2C+they+do+not+realize+any+benefits+from+the+government.+In+addition%2C%0D%0Athe+use+of+taxes+by+the+government+is+perceived+to+be+non-transparent.+One+of+the%0D%0Amethods+used+in+this+research+is+a+normative-empirical+approach%2C+where+research%0D%0Ais+conducted+by+paying+attention+to+the+legal+system+that+exists+in+the+current+and%0D%0Aamended+laws+and+regulations.+The+nature+of+descriptive+research+that+uses%0D%0Aprimary+and+secondary+data+sources+as+outlined+through+literature+materials%2C%0D%0Acertain+interviews+as+outlined+in+the+form+of+qualitative+analysis+as+well+as%0D%0Adocuments%2C+books%2C+and+laws+and+regulations.+The+findings+show+that+hotel+owners%0D%0Aand+the+Bandar+Lampung+local+government+resolve+their+problems+through%0D%0Amediation.+There+are+external+and+internal+obstacles+that+make+resolving+tax%0D%0Adisputes+difficult.+To+maintain+the+fairness+of+tax+collection%2C+hotel+tax+disputes%0D%0Amust+be+resolved.+If+handled+properly%2C+the+procedure+can+be+resolved+quickly%2C+in%0D%0Afavor+of+all+parties%2C+and+in+accordance+with+legal+requirements..%0D%0AKeywords%3A+Tax+Dispute%2C+Mediation%2C+and+Policy&rft.publisher=FAKULTAS+HUKUM&rft.date=2024-06-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86662%2F1%2FABSTRAK%2520-%2520Muhammad%2520Al%2520Hafidz.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86662%2F2%2FSKRIPSI%2520FULL%2520-%2520Muhammad%2520Al%2520Hafidz.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F86662%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520Muhammad%2520Al%2520Hafidz.pdf&rft.identifier=++Muhammad+%2C+Al+Hafidz++(2024)+PENYELESAIAN+SENGKETA+PAJAK+HOTEL+ANTARA+PENGUSAHA+DAN+PEMERINTAH+KOTA+BANDAR+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERISTAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F86662%2F