TIEFFANI MEGA MARCIELA, 031011044 (2014) PENGHAPUSAN PAJAK HIBURAN GOLF DALAM UU NO. 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH PASCA PUTUSAN MK RI NO. 52/PUU-IX/2011. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
The title of this undergraduate thesis is “GOLF ENTERTAINMENT TAX ELIMINATION IN ACT NO. 28 OF 2009 ON REGIONAL TAX AND RETRIBUTION POST CONSTITUTIONAL COURT DECISION OF THE REPUBLIC OF INDONESIA NO. 52/PUU-IX/2011.” Legal issues on this thesis are: 1). Is Constitutional Court Decision of The Republic of Indonesia No. 52/PUU-IX/2011 in compliance with the principles of taxation? 2). What is the Implication Yuridis of Constitutional Court Decision No. 52/PUU-IX/2011 for Batu Regional Regulation No. 2 of 2012 on Revised Regional Regulation No. 6 of 2010 in entertainment tax? This is normative study with three approaches, law approach, conceptual approach, and case approach. The finding of this study are: 1). Seen from the government, it is not appropriate with bakti theory, tax bearing theory, growth theory, equality principle, convenience of payment, similarity principle, special benefit principle, welfare principle, equilibrium principle, economic principle, fairness principle, and juridical principle. 2). The enforceability of Constitutional Court Decision No. 52/PUU-IX/2011 on Batu Regional Regulation No. 2 of 2012 on Revised Regional Regulation No. 6 of automatically make the regional regulation become null and void.
Item Type: | Thesis (Skripsi) | ||||||
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Additional Information: | KKB KK-2. FH. 05-15 Mar p | ||||||
Uncontrolled Keywords: | TAXATION � LAW AND LEGISLATION | ||||||
Subjects: | H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ241-1620 By region or country H Social Sciences > HJ Public Finance > HJ9-9940 Public finance K Law > K Law (General) |
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Divisions: | 03. Fakultas Hukum | ||||||
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Depositing User: | Agung BK | ||||||
Date Deposited: | 26 Jan 2015 12:00 | ||||||
Last Modified: | 13 Jul 2016 02:04 | ||||||
URI: | http://repository.unair.ac.id/id/eprint/13726 | ||||||
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