Tinjauan Yuridis Terhadap Perjanjian Pemasangan Iklan Reklame dan Media Elektronik Umum Berdasarkan Perda Nomor 04 Tahun 2011 Di Kota Pekanbaru

Alfiandra, Fachri (2023) Tinjauan Yuridis Terhadap Perjanjian Pemasangan Iklan Reklame dan Media Elektronik Umum Berdasarkan Perda Nomor 04 Tahun 2011 Di Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The agreement made between the advertising company and the service user is a leasing agreement. This is because the obligation of one party is to hand over the goods to be enjoyed by the other party, while the obligation of the latter is to pay the rent. So the item is handed over not to be owned, but only to be used, to enjoy its use. Thus the surrender was only in the nature of handing over power over the object being rented. As explained in Article 1548 of the Civil Code. The main problem in this study is how is the Juridical Review of the Advertising Advertising Agreement and General Electronic Media According to Regional Regulation Number 04 of 2011 concerning Advertisement Tax in the City of Pekanbaru. What Are the Obstacles to a Juridical Review of the Advertising Advertising Agreement and General Electronic Media According to Regional Regulation Number 04 of 2011 concerning Advertising Tax in the City of Pekanbaru. This study uses the legal research method observational research or survey where in this study collects information from respondents using a data collection tool in the form of interviews and the nature of this research is descriptive-analytic, namely research provides data as accurately as possible to describe how Juridical Against the Agreement to Place Advertising Billboards and General Electronic Media In accordance with Regional Regulation Number 04 of 2011 concerning Advertisement Tax in the City of Pekanbaru. The results of the study show that the Juridical Review of the Advertising Advertising Agreement and General Electronic Media According to Regional Regulation Number 04 of 2011 concerning Advertisement Tax in Pekanbaru City is a form of cooperation between the permit giver and the billboard installer. While the process of implementing billboard installation in the city of Pekanbaru is carried out by submitting a written letter regarding the contents on the billboard to the Pekanbaru City Government of the Advertising Tax Section, the form of advertisement submitted is using billboards, regarding the tax rate to be paid after that the filing process is permitted or not by the Head of the Pekanbaru City Regional Financial Agency, the Advertising Tax or Revenue Administration section. Obstacles in Juridical Review of Advertising Advertising Agreements and General Electronic Media According to Regional Regulation Number 04 of 2011 concerning Advertising Tax in Pekanbaru City are the existence of defaults, installation of billboards before permits are issued, and billboard permits.

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