Authors:

Ida Ayu Dyana Rahayu Putri, Cokorda Dalem Dahana

Abstract:

“Tujuan dari penulisan artikel ini untuk memberikan pemahaman yang komprehensif terhadap pengaturan dan implementasi terkait mekanisme penagihan Pajak Hotel, Pajak Restoran, Pajak Hiburan yang terhutang yang diterapkan di wilayah kota Denpasar, serta untuk mengetahui hambatan dan upaya dalam mengimplementasikan sistem dan mekanisme penagihan pajak terhutang. Metode yang dipergunakan dalam penelitian yakni penelitian hukum dengan menerapkan pendekatan yuridis empiris (social legal research). Hasil penelitian ini yaitu Badan Pendapatan Daerah Kota Denpasar selaku mitra kerja pemerintah daerah dalam penagihan pajak terhutang belum mengimplementasikan Undang-Undang Penagihan Pajak dengan Surat Paksa dan Peraturan Walikota Kota Denpasar Nomor 49 Tahun 2014 tentang Sistem dan Mekanisme Pemungutan Pajak Hotel, Pajak Restoran dan Pajak Hiburan sehingga berpengaruh terhadap kurangnya kepatuhan Wajib Pajak Hotel, Wajib Pajak Restoran dan Wajib Pajak Hiburan di Kota Denpasar. Terdapat dua faktor yang menjadi penghambat dalam pengimplementasian Peraturan Walikota Denpasar Nomor 49 Tahun 2014 yakni faktor penegak hukum karena ketiadaan Jurusita Pajak Daerah dan faktor masyarakat karena kurangnya kesadaran wajib pajak atas kewajiban perpajakannya. Upaya yang dapat diambil oleh Badan Pendapatan Daerah Kota Denpasar dalam memungut pajak terhutang yakni mengimplementasikan Pasal 16 hingga Pasal 21 Peraturan Daerah Kota Denpasar Nomor 49 Tahun 2014 sebagai dasar hukum penagihan pajak terhutang dan mengadakan sosialisasi terkait sanksi pajak daerah kepada wajib pajak agar pemungutan pajak daerahnya berlangsung optimal. The purpose of this article is to provide a comprehensive understanding of the regulation and implementation of the owed Hotel Tax, Restaurant Tax, Entertainment Tax collection mechanisms applied in the city of Denpasar, as well as to find out the obstacles and efforts in implementing the payable tax collection system and mechanism. The method used in this research is legal research by applying an empirical juridical approach (social legal research). The results of this study are that the Denpasar City Regional Revenue Agency as a local government partner in collecting payable taxes has not implemented the Tax Collection Law with a Forced Letter and Denpasar City Mayor Regulation Number 49 of 2014 concerning the System and Mechanism of Collecting Hotel Taxes, Restaurant Taxes and Entertainment Taxes. so that it affects the lack of compliance of hotel taxpayers, restaurant taxpayers and entertainment taxpayers in the city of Denpasar. There are two factors that become obstacles in implementing Denpasar Mayor Regulation Number 49 of 2014, namely law enforcement factors due to the absence of a Regional Tax Bailiff and community factors due to the lack of awareness of taxpayers on their tax obligations. Efforts that can be taken by the Denpasar City Regional Revenue Agency in collecting payable taxes are implementing Article 16 to Article 21 of Denpasar City Regional Regulation Number 49 of 2014 as a legal basis for collecting payable taxes and holding socialization related to regional tax sanctions to taxpayers so that the regional tax collection takes place optimally.”

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PDF:

https://jurnal.harianregional.com/kerthasemaya/full-69792

Published

2021-07-23

How To Cite

RAHAYU PUTRI, Ida Ayu Dyana; DAHANA, Cokorda Dalem. IMPLEMENTASI PERATURAN WALIKOTA DENPASAR NOMOR 49 TAHUN 2014 TERKAIT SISTEM DAN MEKANISME PENAGIHAN PAJAK TERHUTANG.Kertha Semaya : Journal Ilmu Hukum, [S.l.], v. 9, n. 9, p. 1613-1622, july 2021. ISSN 2303-0569. Available at: https://jurnal.harianregional.com/kerthasemaya/id-69792. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/KS.2021.v09.i09.p11.

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Issue

Vol 9 No 9 (2021)

Section

Articles

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