Implementasi Penegakan Hukum Pidana Terhadap Pajak Restoran Berdasarkan Peraturan Daerah Nomor 1 Tahun 2019 Tentang Pajak Daerah Di Kabupaten Indragiri Hilir (Studi Kasus Wajib Pajak Restoran Di Kecamatan Tembilahan)

Iskandar, Dedi (2022) Implementasi Penegakan Hukum Pidana Terhadap Pajak Restoran Berdasarkan Peraturan Daerah Nomor 1 Tahun 2019 Tentang Pajak Daerah Di Kabupaten Indragiri Hilir (Studi Kasus Wajib Pajak Restoran Di Kecamatan Tembilahan). Masters thesis, Universitas Islam Riau.

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Abstract

The existence of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies is the seriousness of the central government towards delegating some of its authority to the Regional Government in regulating and managing government affairs in the unitary state system of the Republic of Indonesia to the Provincial and Regency/City Governments as autonomous regions in terms of financing their respective areas. Regional Regulation of Indragiri Hilir Regency Number 1 of 2019 concerning Regional Taxes which is the implementation of the principle of decentralization from the central government to the Regional Government. In carrying out the wheels of government to achieve sustainable development goals, it requires funds / financing that is contained in the Regional Budget (Regional Revenue and Expenditure Budget). The realization of restaurant tax revenues is still low and the number of restaurant tax arrears is still low on the application of Article 106 concerning investigations and 107 concerning the application of criminal sanctions. In the implementation of Regional Regulation Number 1 of 2019 concerning Regional Taxes. In the implementation of criminal law enforcement against the restaurant tax, it cannot be separated from all the obstacles and obstacles in its implementation. Based on the problems above, the formulation of the problem raised in this study is how to implement criminal law enforcement against restaurant taxes based on Regional Regulation Number 1 of 2019 concerning Regional Taxes in Indragiri Hilir Regency. To examine this, the researcher uses a qualitative type of research, namely observational research which refers to data on the realization and arrears of taxpayers that are processed as well as violations by restaurant taxpayers in Tembilahan District, and forms of enforcement of criminal sanctions by PPNS, Satpol PP and Bapenda. The results of this study indicate that there are indicators of non-implementation in the application of criminal sanctions. The obstacles and obstacles in enforcing criminal sanctions in this study are due to the active and passive resistance from restaurant taxpayers to the tax authorities, weak coordination between regional regulations enforcers, lack of sensitivity and weak human resources for PPNS/Satpol PP personnel in seeking and digging up related information. violation of Article 107 of Regional Regulation.

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