PENERAPAN PERATURAN DAERAH KOTA PADANG NOMOR 11 TAHUN 2011 TENTANG RETRIBUSI JASA UMUM TERHADAP RETRIBUSI PARKIR DI TEPI JALAN UMUM

Authors

  • M Aldhamas Ridho

Abstract

Levy's service parking at the curb imposed upon the Public service public road on the edge of Parking provided by the local governments. Object Services Levy parking at the curb is the provision of General Services parking at the edge of public roads which are determined by the local government. While the subject i.e. a person or entity that acquires the parking services at the edge of public roads that are determined by the local government 1) how is the implementation of the management of the parking lot at the edge of public roads based on Perda Padang city number 11 in 2011 About Public Services Levy. 2) how can the contribution of the results of the public road at the edge of parking against the original Revenue areas. The methods used in the writing of this thesis is the juridical sociological a legal research methods that emphasize practice field and associate it with the regulations and laws in force that concentrated on observations regarding the effectiveness of the law it self. From the results of the research, it can be concluded that: 1) Implementation management of parking at the edge of public roads maintained by UPT Dishubkominfo Perparkiran Padang city. The management of the parking lot at the edge of public roads is carried out with third parties. This is because Dishubkominfo can not do its own management for a lack of interpreter officers parked on the field. 2) parking Levy became one of the components of the levy County that support development of the city of Padang. The amount of the contribution from the parking lot in the city of Padang in 2014 amounted to Rp1,17 billion, 2015 amounting to Rp1,41 billion, and in the year 2016 amounting to Rp1,34 billion.

Keywords: Perda, Levies, Parking PAD

References

DAFTAR PUSTAKA

A. Buku-buku :

Agus Setiawan, BasriMusri, 2006, Perpajakan Umum, Jakarta : PT RajaGrafindo Persada.

Bambang Sunggono, 2010, Metode Penelitian Hukum, Jakarta: Rajawali Press.

Basrowi dan Suswandi, 2008, Memahami Penelitian Kualitatif, Jakarta: PT Rineka Cipta.

Deddy Supryadi Bratakusumah, Dadang Solihin, 2004, Otonomi Penyelenggaraan Pemerintahan Daerah, Jakarta: PT Gramedia Pustaka Utama.

Prabawa Utama, Pemerintahan di Indonesia, Jakarta : Indonesia –Hill–Co, 1991.

Sarundajang, Pemerintah Daerah di berbagai Negara. Jakarta, PT PenebarSwadaya, 2002

Siti Resmi, 2007, Perpajakan Teori dan Kasus, Jakarta : Salemba Empat

Soerjono Soekanto, 1986, Pengantar Penelitian Hukum, Universitas Indonesia press. Jakarta

Sudarwan Danim, 2002, Menjadi Peneliti Kualitatif, Pustaka Setia. Bandung

Syofrin Syofian dan Asyhar Hidayat, 2004, Hukum Pajak dan Permasalahannya, Bandung: PT Refika Aditama

B. Peraturan Perundang-Undangan

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945

Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah

Peraturan Daerah Kota Padang Nomor 11 Tahun 2011 Tentang Retribusi Jasa Umum

C. Sumber Lain :

Tugino, Lembaga Pemerintahan Kabupaten/kota, http:/mastugino .blogspot.co.id/2012/09/lembaga-pemerintahan-kabupatenkota.html,

Wikipedia, penelitian kualitatif, http://id.m. Wikipedia. org/wiki/ penelitian_kualitatif.

https://id.wikipedia.org/wiki/parkir.

Downloads

Published

2017-01-19

Issue

Section

Articles