RETRIBUSI ANGKUTAN UMUM PADA KANTOR PERHUBUNGAN KOMUNIKASI DAN INFORMATIKA KOTA SAWAHLUNTO

Annisa Arifka Sari

Sari


Public transportation is a transportation provided to the public that is paid for which the purpose is to transport people or goods from one place to another. Especially regarding public transportation to be able to carry out transport activities from one place to another, there needs to be a permit from the authorized agency. The procedure for collecting levies for general passenger transportation permit permits is based on the SPDORD as referred to in Article 12 paragraph (1) stipulated that levies are payable by issuing regional levies (SKRD) or other equivalent documents. For Sawahlunto City Regency, in accordance with Regional Regulation No. 11 of 1997 concerning Licensing for Public passenger transport routes, the tariff is classified into the type of public passenger transport and transport capacity. Basically, the obstacles faced in the issuance of public transportation route permit fees at the communications and information technology office of Limapuluh Kota Regency are the lack of knowledge of drivers in terms of issuance of public transportation route licenses, many employers who grant the requirements of public transport route licensing, and employers do not understand concerning the licensing of special routes for public transport

Teks Lengkap:

PDF

Referensi


Annisa Arifka Sari, Sanksi Administrasi Bagi Wajib Pajak Pajak Penghasilan Orang Pribadi Di Kota Padang, , Soumatera Law Review, Volume 1, Nomor 1, 2018.

Dian Bakti Setiawan, Keberadaan Dan Penerapan Perda Syariah Sebagai Perundang-Undangan Pada Tingkat Daerah, Soumatera Law Review, Volume 1, Nomor 1, 2018.

Laurensius Arliman S, Peranan Metodologi Penelitian Hukum Di Dalam Perkembangan Ilmu Hukum Di Indonesia, Soumatera Law Review, Volume 1, Nomor 1, 2018.

Marihot P. Siahaan, Pajak Daerah Dan Retribusi Daerah, PT. Radja Grafindo Persada, Jakarta, 2005.

Melki, Hubungan Dewan Perwakilan Rakyat Daerah Dan Pemerintah Daerah Dalam Penetapan Anggaran Belanja Daerah, Soumatera Law Review, Volume 1, Nomor 1.

Muhammad Abdul Kadir, Hukum Pengangkutan, PT. Citra Aditya Bakti, Bandung, 1998.

Purwosutjipto, Pengertian Pokok Hukum Dagang, Djambatan, Jakarta, 1993.

Purwosutjipto, Hukum Pengangkutan, Djambatan, Jakarta, 2000.

Rohmat Soemitro, Pengantar Singkat Hukum Pajak, PT Eresco, Jakarta. 1992.

R. Soekardono, Kitab Undang-Undang Hukum Dagang Indonesia, Rajawali Press, Jakarta, 1981.

Slamet Munawir, Perpajakan, BPPE UGM, Yogyakarta, 2010.

Sudikno Metrokusumo, Mengenal Hukum Suatu pengantar, Liberty, Yogyakarta, 1995.

Tjakranegara Soegijadna, Hukum Pengangkutan Barang Dan Penumpang, Rieneka Cipta, Jakarta, 1993.




DOI: https://doi.org/10.33559/eoj.v1i1.7

Refbacks

  • Saat ini tidak ada refbacks.


Jumlah Kunjungan

Negara Pengunjung

Flag Counter

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.