PENEGAKAN HUKUM TERHADAP PELAKSANAAN PERATURAN DAERAH NO. 15 TAHUN 1988 TENTANG PAJAK PEMBANGUNAN I DI KOTAMADIA DAERAH TINGKAT II SEMARANG

Abstract

Ranyak usa ha Flume h Ma k en den Rumeh Penal ne pan di Kotamadia Daerah Tingkat 1S Semarang. Mengenai usaha Rumah- Makan dan Rumah Pena inapan ta I all dietur al eh Petraarintsh Daerah Kotamadia Daerah Tinoket II Semarang dal arn bentuk Peraturan Daerah Kotamadia T ngk at II ( Peraturan Daerah Ingkat 11), yaitu Peraturan Daerah Kotamedie Daerah Tingkat 11 Semarang Nomor 15 Tahun 1988 Tentana Penetapan Pereturan Daerah Kntamadia Daeral) Tinakat II Semarang Untuk Mengadakan dan memunout Pa jak Pembangunen1 Idisehut iuga Peraturan Perak Pembanaunan 11. Pelaksarlaan dari Peraturan Daerah Kotamadi a Daerah I ingkat I] Se.marano Nomor 15 Tahun 1988 menahadapi banyak kenda I a k anda I a- kends I a 1 tu ante ra lain ialah Pemi I ik/Penousaha Rumah makan dan Puma)) Peng inapen tidak mempergunakan sprat. pesanan atau tanda bukti pembaya ran yang disediakan Wel ikotamadia Kepa la ()Borah, Li dak many impan denoan ha ik dupl 1 kat surat pesanan a ta u tanda bekt pembayaran, tidak momperl ihatkan surat surat pasanan atau Lands bukti pembayaran/pembukuan, serta catatan-catatan lain yana diselenaaarakannya kepada Pe ishat/Petuaas pajak yana sedan@ menoada ken peme r k s as an , atau den oan senaaja mermen r 1 i ha tk an n rata ta n- ca ta tan pa lsu kepada Pejabat pemeri k sa. Untuk (tar di perlukan Li ndakan tertentu dari Aperat. Ramer( ntall Daerah T I ngkat 11 Semarang yang sal ah satunye m tr elaIi penegakan Imrk um. Peneaakan hokum di lakirkan secara Pretentif dan Represi f . Peneaakan hukum sera ra Prevent if herupa penyul uhan, panerangan dan pengawasan terhadap operas renal usalia Rumall Makan dan Rusin)] Penginapan. Penagekan hu k um sena r (pep res Mt) !muse pane r ancran sanksi pi dana ). kumargan nelama-lamdny-n x renem) brnan Atari danda sehanyek-tranyaknya Fp. sn.(100,- r lima pulub rihu rupiah). Do lam prone 1 itian in' dite1iti mengena 1.1 ndakan- tinclakan dari Aparat Perrier ntah Daerah Ketamadia Daerah 7 ng k at 11 Sema rano da 1 am mane ga k a n Pe r a tura n Dee ra h kotamadia Daerah 1 innkat 11 Semarana Perrier 15 Tohun 1988 den juga kenda1a- kenda 1a yano di hadarri oleh V. . t.eh flarorah Kotamadia Daerah 11hokat 71 Semarang. lutuan di lakulran nenention ini adalah untuk meregetahul di (Wrm praktik hagaimana peneclakan hukum terhadap Peraturan Dane h Ketamadia Daerah Tr nokat 11 Semarang Nornor 15 Tahun 111th di Kotamadia Daerah Tlnakat. 11 Semarang. Metodelnai yang di aunakan dalam penal itian ini adal ah pendekatan YurldlnSo.sinloais clangor' populas.1 semua Purnell Makan yano ad Kntamadia Daerah inakat II Semaran15 (11g dencrMa an sarnnel panel diarnhi 1 serara 5clrOnal Pe sam111 Inn yaitu he 1as 1 kumah Mak an den 2 idua Instansi ya itu Dinns Pendaoatan Daerah kotamad i a Daerah 1 ingk at 11 Semarang den baclian Perekonomian Pemerintah Daerah Kotarnadi a Dae rah Tinokat 11 Samarano. Kernudian datayang di perel eh der i 1 apangan dan da r I stud i kepustakaan dr anal i sa secs re kua 1 itatif dan kuantitatif. There are many Restaurant and Inn Exertions in The Munici pot try of The Region at The 2-nd Level Semarano. About these an erti nes , they have Innen regul ated by The Reck one l Government nf The Muni [Ina l I ty of The Rector at. The 2-nd lnvel Semarang in the shape of a at. The 2-nd Level Semarano Number 1h/198k about Determining of The Regional Regulation nf lhe Municipal ity of The Region at. The 2-nd Tavel Semarang in order to hold and collect Developmental Tax I (also Pal led The Regulation of Developmental Tax I). I ne implementation of this Peculation has benn f act no a number of /ALM acles. Among others were that the proprietors nf Restaurant and Inns did not util i Fe the orders and the reneiptS of Payments provided by the Mayor The Head of Region, did not keep well the dupl rates of the orders fled the rece iptsrif payments, did not show the orders and the rereInts rif payments/ hookeepino and other records posSessed to the lax Functionaries/of f icials havingexamination. or intent locally showed f else records to the off icials checkine. RecaUse of these, certain measures are needed to take by the Apparatus of l be Regional Devernment of The Municipal ity of The Reaion at. The 2-nd Level Semarang, one of which is by Law Frifornemeni I he law Prif orcement should he exsputed i n Preventive and Repressive manners. The f i rat. mennern should he in trio form of giving connell i n9 , information and control trti the operation of the Restaurant and Inns exertons. Whi le, In. srcond can have. I he shape of givi no a penal sanction nf maximum imprisonment of 6 month or A most f ine of Rp . POO , - thin Rn.unrch examined the actions of 'Ins Apparatus of the Reeionel Dover nment of I lie Hun i I pal ity of the Reg i on at I. I he 2-nd I eve I Demo r ng in Ma nta n i no In.( Ogg one l Rpoulal ion of The Muni c t pal ity of The Region at The 2-nd I evel Semarang Number I 5/1988 and the obstacles Iound by :he Regional Governmpnt • lhe objective of this research is tO hnow how the Law Enforcement of The Regional Regulation of The Municipality of The Region at The 2-nd tevel &SIRE, ana NUMberwas 1 5/1988 practiced. The method used in this research was sccin log I cal-juridical approach with the population of all Restourant in ThsRegional Government of the Muni c ity of The Region at The 2-nd I eve, Semarang with sampbes I aken purposive sampling were IS Restaurants and 2 Instances, those arR The Reaional Farnino Pervine Of The Minicipal ity of The Region ar The 2-nd 1?“41 Semarang and The Economy Agency nf The Regional Government of lne municipal ity of The Re ion at. The 2-nd I evel Semaranc. Then. the datn obta i ne d f ra om the f ield end the I iterature study are analyzed dual itatively and puantital