Penerapan Sanksi Pidana Perda Pajak dan Retribusi Bidang Pendapatan di Kota Ternate

Authors

  • Faissal Malik Falkultas Hukum universitas Khairun Ternate.
  • Syawal Abdulajid Falkultas Hukum universitas Khairun Ternate.

DOI:

https://doi.org/10.23887/jkh.v7i1.31468

Keywords:

Regional Regulations, Taxes and Retribution, Criminal

Abstract

The application of regional regulations in the field of Regional Taxes and Retribution in Ternate City has not yet been submitted to the Court with criminal convictions, but it is realized that the regional regulation enforcement officers have not fulfilled the tax obligations. Even so, violations of the Tax and Retribution Regional Regulations on administrative law sanctions are chosen to be enforced rather than criminal sanctions because administrative legal sanctions are more effective in their enforcement. Therefore, the formation of regional regulations on taxes and levies does not only pay attention to aspects of legal substance, but also aspects of structure and cultural aspects, in the form of the availability of regional law enforcement officers which in turn result in enforcement of regional regulations on taxes and levies so that criminal sanctions can be utilized to increase original income. Regional (PAD).

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Published

2021-02-17

How to Cite

Malik, F., & Abdulajid, S. (2021). Penerapan Sanksi Pidana Perda Pajak dan Retribusi Bidang Pendapatan di Kota Ternate. Jurnal Komunikasi Hukum (JKH), 7(1), 179–190. https://doi.org/10.23887/jkh.v7i1.31468

Issue

Vol. 7 No. 1 (2021): Februari, Jurnal Komunikasi Hukum

Section

Articles

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Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under aCreative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).