Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-29T05:47:02ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2016-03-03T02:31:57Z2016-03-03T02:31:57Zhttp://digilib.unila.ac.id/id/eprint/21364This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/213642016-03-03T02:31:57ZPENERAPAN PENEGAKAN HUKUM PAJAK REKLAME DI
KABUPATEN TULANG BAWANGPajak reklame adalah pajak atas penyelenggaraan reklame. Reklame ialah benda,
alat, perbuatan, atau media yang dirancang untuk tujuan komersial, yang dapat
dilihat, dibaca, didengar, dirasakan dan/atau dinikmati oleh umum yang diatur
khusus di Kabupaten Tulang Bawang dengan Peraturan Bupati Kabupaten Tulang
Bawang Nomor 39 Tahun 2014 tentang Petunjuk Pelaksanaan Pemungutan Pajak
Reklame di Kabupaten Tulang Bawang. Permasalahan dalam penelitian ini adalah
bagaimanakah penerapan penegakan hukum pajak reklame di Kabupaten Tulang
Bawang dan apakah faktor pendukung dan penghambat penegakan hukum pajak
reklame di Kabupaten Tulang Bawang.
Pendekatan yang digunakan dalam penelitian ini adalah pendekatan normatif dan
empiris. Sumber data menggunakan data primer dan sekunder yang terdiri dari
bahan hukum primer, sekunder, dan tersier. Metode pengumpulan data yang
digunakan adalah studi pustaka dan penelitian lapangan, sedangkan metode
pengolahan data ialah dengan editing, identifikasi, pemeriksaan data, seleksi data,
klasifikasi data dan penyusunan data. Analisis data menggunakan analisis
deskriptif kualitatif.
Hasil penelitian menunjukan bahwa: (1) penegakan hukum pajak reklame di
Kabupaten Tulang Bawang yang dilakukan oleh aparat sudah berjalan namun
tidak sesuai dengan ketentuan yang telah diatur. Berdasarkan uraian proses yang
harus dijalani oleh pegawai Dinas Pendapatan Kabupaten Tulang Bawang, pada
prakteknya penegakan hukum yang dilakukan oleh Dinas Pendapatan Kabupaten
Tulang Bawang berakhir pada proses penegakan hukum pemeriksaan dan
dikenakan sanksi administratif 2% setiap bulannya. (2) faktor pendukung
penegakan hukum pajak reklame di Kabupaten Tulang Bawang antara lain:
peraturan perundang-undangan, sistem administrasi perpajakan, layanan wajib
pajak, dan pemeriksaan pajak. Sedangkan faktor penghambat penegakan hukum
pajak reklame antara lain: kesadaran masyarakat yang masih rendah terhadap
pajak, wajib pajak menggunakan jasa pihak ketiga, terbatasnya jumlah tenaga
fiskus, dan kurangnya sosialisasi.
Kata Kunci: Penegakan Hukum, Pajak Reklame, Hukum Pajak.
APPLICATION OF ADVERTISEMENT TAX LAW ENFORCEMENT IN
TULANG BAWANG REGENCY
Advertisement tax is a tax on the application of the billboard. Billboards are
objects, equipment, action, or media designed for commercial purposes, which
can be seen, read, heard, felt or enjoyed by the public regulated specifically in
Tulang Bawang regency by government decree of Tulang Bawang regency No 39
of 2014 about Application Guidelines of Harvesting Advertising tax in Tulang
Bawang regency. The problem in this research was how the application of
advertisement tax law enforcement in Tulang Bawang regency and what the
supporting and inhibiting factors of advertisement tax law enforcement in Tulang
Bawang regency.
The approach used in this research was normative and empirical approach and the
data used were primary and secondary data consist of primary, secondary, and
tertiary law materials. Data collecting technique used was literature and field
research and data processed through editing, identification, data checking, data
selection, data classification and data preparation. Data analysis used was
qualitative descriptive.
The result showed that: (1) the advertisement tax law enforcement in Tulang
Bawang regency conducted by the apparatus did not function properly. It was
based on the process description that must be implemented by the employee of
Revenue Department of Tulang Bawang regency. In fact, the law enforcement
conducted by the Revenue Department of Tulang Bawang regency end up in the
law enforcement inspection. The revenue department of Tulang Bawang regency
did not conduct law enforcement investigations and billing immediately because it
was feared the tax payer or prospective taxpayer reluctant to put up the billboard
so that the origin local revenue will be reduced or even there was no of the
advertisement tax. (2) The supporting factors of advertisement tax law
enforcement in Tulang Bawang regency were legislation, tax administration
system, taxpayer services, and tax audits. The inhibiting factors of advertisement
tax law enforcement were public awareness to pay a tax was still low, the taxpayer
used the third party services, the lack of energy tax authorities, and the lack of
socialization.
Keywords: Law Enforcement, advertisement tax, Tax Law.1212011128 FRICILIAfriciliayuristira@gmail.com