Implikasi Perizinan Perhotelan Dengan Konsep Virtual Hotel Operators Terhadap Pengenaan Pajak Daerah
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Authors:
Putu Pebiandri Kusuma, I Ketut Sudiarta
Abstract:
“ABSTRAK Tujuan studi ini adalah untuk mengetahui pengaturan perizinan dalam membangun usaha perhotelan secara konvensional maupun dengan konsep virtual hotel operators serta implikasi dari perbedaan perizinan perhotelan yang tidak sesuai terhadap pengenaan pajak daerah. Dalam menulis penelitian ilmiah ini menggunakan penelitian normatif yang menitikberatkan pada penelaahan terhadap problema norma dalam hukum positif serta dengan menggunakan pendekatan konseptual dan pendekatan peraturan perundang-undangan. Hasil temuan studi menunjukan bahwa pembangunan hotel dengan konsep virtual hotel operators sangat berkembang pesat pada jaman sekarang ini karena kemajuan teknologi, tetapi terdapat permasalahan pada perizinan yang tidak sesuai hal ini karena konsep dari VHO merupakan rebranding dari bangunan yang sudah ada, bahwa dalam mendirikan hotel pelaku usaha wajib memiliki Tanda Daftar Usaha Pariwisata dimana sudah mencakup berbagai izin diantaranya izin lingkungan, izin lokasi, dan IMB, hal ini terjadi karena tidak adanya aturan khusus yang mengatur mengenai perizinan hotel dengan konsep VHO sehingga terdapat perbedaan perizinan yang berimplikasi pada pengenaan pajak daerah yakni pajak hotel yang merupakan salah satu Pendapatan Asli Daerah yang berfungsi untuk menyelenggarakan dan pembangunan daerah. Kata Kunci: Virtual Hotel Operators, Tanda Daftar Usaha Pariwisata, Pajak Daerah ABSTRACT The purpose of the study is to determine the licensing arrangements in building a hotel business conventionally and with the concept of virtual hotel operators and the implications of differences in hotel licensing that are incompatible with local taxes. In writing this research the author uses a normative research that focuses on examining the problem of norms in positive law and by using a conceptual approach and a statutory approach. The findings of the study show that hotel construction with the concept of virtual hotel operators is growing rapidly today due to technological advances, but there are problems with licensing that do not match this because the concept of VHO is a rebranding of existing buildings, that in establishing hotels the perpetrators Businesses are required to have a Tourism Business Registration Certificate which includes various permits including environmental permits, location permits, and IMB, this happens because there are no specific rules governing hotel licensing with the VHO concept so that there are differences in permits that have implications for local taxes, namely taxes hotel which is one of the original regional revenues which functions to organize and develop the region. Key Words: Virtual Hotel Operators, Tourism Business Registration Certificate, Local Tax”
Keywords
Virtual Hotel Operators, Tanda Daftar Usaha Pariwisata, Pajak Daerah ABSTRACT The purpose of the study is to determine the licensing arrangements in building a hotel business conventionally and with the concept of virtual hotel operators and the implications of differences in hotel licensing that are incompatible with local taxes. In writing this research the author uses a normative research that focuses on examining the problem of norms in positive law and by using a conceptual approach and a statutory approach. The findings of the study show that hotel construction with the concept of virtual hotel operators is growing rapidly today due to technological advances, but there are problems with licensing that do not match this because the concept of VHO is a rebranding of existing buildings, that in establishing hotels the perpetrators Businesses are required to have a Tourism Business Registration Certificate which includes various permits including environmental permits, location permits, and IMB, this happens because there are no specific rules governing hotel licensing with the VHO concept so that there are differences in permits that have implications for local taxes, namely taxes hotel which is one of the original regional revenues which functions to organize and develop the region. Key Words: Virtual Hotel Operators, Tourism Business Registration Certificate, Local Tax
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https://jurnal.harianregional.com/kerthanegara/full-73416
Published
2021-07-21
How To Cite
PEBIANDRI KUSUMA, Putu; SUDIARTA, I Ketut. Implikasi Perizinan Perhotelan Dengan Konsep Virtual Hotel Operators Terhadap Pengenaan Pajak Daerah.Kertha Negara : Journal Ilmu Hukum, [S.l.], v. 9, n. 8, p. 654-664, july 2021. Available at: https://jurnal.harianregional.com/kerthanegara/id-73416. Date accessed: 08 Jul. 2024.
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Issue
Vol 9 No 8 (2021)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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