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Analisis Pengaturan Pajak Parkir Pada Badan Pengelola Pajak Retribusi Daerah Kabupaten Lampung Utara, Adinda Akhsanal Viqria Jan 2023

Analisis Pengaturan Pajak Parkir Pada Badan Pengelola Pajak Retribusi Daerah Kabupaten Lampung Utara, Adinda Akhsanal Viqria

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study is to analyze the adequacy of the Parking Tax Reception System At the Office of Lampung Utara Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is that the System of Parking Tax Admission in Lampung Utara City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related …