Analisis hukum penetapan tarif pajak restoran terhadap UMKM perspektif Wahbah Az-Zuhaili (Studi Di Kota Binjai)

Rahmah, Anita and Permata, Cahaya Analisis hukum penetapan tarif pajak restoran terhadap UMKM perspektif Wahbah Az-Zuhaili (Studi Di Kota Binjai). Al-Mashlahah: Jurnal Hukum Islam dan Pranata Sosial Islam. pp. 789-802. ISSN 2614-8846

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Abstract

This study conducts a study of how the analysis of the law used in reviewing the determination of restaurant taxes by the government in Binjai City in the perspective of Wahbah Az-Zuhaili. This research will be described descriptively based on normative juridical research studies on books, articles, journals, laws and regulations, views of experts and scholars to other research that has been carried out and the results of observations made by researchers. In this study it is explained that taxes have vital role in the economic development of a country. This tax revenue can be obtained from various sectors. One of them is tax receipts from restaurants. In Binjai City itself, this restaurant tax has been implemented for a long time, but in the process there are still various obstacles and irregularities related to the determination of the tax rate. Based on various sources both from the Regional Government and the Binjai City area, it is known that the restaurant tax set by the Binjai City government to UMKM traders such as street vendors, meatball sellers to small rice stalls is very high and burdensome. This is because the policies set are evenly distributed between large entrepreneurs and small traders. In fact, if examined further, the income of these small traders is not greater than the tax charged. This determination based on Wahbah Zuhaili's opinion is an act of injustice that should not be done. Therefore, the government of Binjai City needs to review the regulations related to the tariffs set. In addition, from the perspective of the Binjai City BPKAD, the determination of tariffs by entrepreneurs and traders is not a final decision. If there is a response, proposals or objections to the tariffs charged can be reported at the Binjai City BPKAD office for review.

Jenis Item:	Artikel
Uncontrolled Keywords:	Hukum, Penetapan, Tarif, Pajak Restoran, UMKM
Subjects:	2X4 FIQH > 2X4.2 Muamalah > 2X4.29 Aspek muamalat lainnya
Divisions:	Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit:	Mrs. Misdar Piliang
Date Deposited:	02 Aug 2023 07:55
Last Modified:	02 Aug 2023 07:55
URI:	http://repository.uinsu.ac.id/id/eprint/20145

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