Authors:

I Gede Kusuma Ary Sumerta, I Ketut Suardita

Abstract:

“Tujuan dari dilakukannya studi ini adalah untuk meneliti suatu kepastian hukum pada pengaturan hukum pajak reklame di Kota Denpasar dan secara khusus mengkaji problema norma berupa norma kabur (vague of norm) dalam ketentuan Pasal 3 ayat (3) Perda Denpasar No. 2 Tahun 2011 terkait objek pajak yang dikecualikan. Metode penelitian dalam studi ini adalah penelitian hukum normatif dengan jenis pendekatan peraturan perundang-undangan. Hasil penelitian ini menjelaskan bahwa permasalahan hukum yang diteliti oleh penulis, berkaitan pengaturan hukum pajak reklame di Kota Denpasar diatur melalui Perda Kota Denpasar No. 2 Tahun 2011 dan Perwali Denpasar No. 3 Tahun 2014. Kemudian terkait penyelenggaraan reklame kain berupa spanduk oleh Ormawa intra kampus yang didasarkan dengan Tri Dharma Perguruan Tinggi dan tidak ditujukan untuk tujuan komersial termasuk sebagai salah satu objek pajak reklame yang dikecualikan sebagaimana yang termaktub dalam ketentuan Pasal 3 ayat (3) huruf f Perda Kota Denpasar No. 2 Tahun 2011. Kata Kunci:Reklame, Pajak Reklame, Ormawa Intra Kampus. ABSTRACT The purpose of this study is to examine a legal certainty in the regulation of billboard tax law in Denpasar City and specifically examine the problem of norms in the form of vague norms in the provisions of Article 3 paragraph (3) of the Denpasar Regulation No. 2 of 2011 related to exempt tax objects. The research method in this study is normative legal research with a type of statutory approach. The results of this study explain that the legal problems examined by the author are related to the regulation of advertisement tax law in the city of Denpasar which is regulated through the Perda Kota Denpasar No. 2 of 2011 and Perwali Denpasar No. 3 of 2014. Then related to the implementation of cloth billboards in the form of banners by the intra-campus Ormawa which is based on the Tri Dharma of Higher Education and is not intended for commercial purposes, including as one of the advertisement tax objects that are exempted as stipulated in the provisions of Article 3 paragraph (3) letter f Denpasar City Regulation No. 2 of 2011. Keywords: Advertisements, Advertisement Tax, Intra-campus Student Organizations.”

Keywords

Reklame, Pajak Reklame, Ormawa Intra Kampus. ABSTRACT The purpose of this study is to examine a legal certainty in the regulation of billboard tax law in Denpasar City and specifically examine the problem of norms in the form of vague norms in the provisions of Article 3 paragraph (3) of the Denpasar Regulation No. 2 of 2011 related to exempt tax objects. The research method in this study is normative legal research with a type of statutory approach. The results of this study explain that the legal problems examined by the author are related to the regulation of advertisement tax law in the city of Denpasar which is regulated through the Perda Kota Denpasar No. 2 of 2011 and Perwali Denpasar No. 3 of 2014. Then related to the implementation of cloth billboards in the form of banners by the intra-campus Ormawa which is based on the Tri Dharma of Higher Education and is not intended for commercial purposes, including as one of the advertisement tax objects that are exempted as stipulated in the provisions of Article 3 paragraph (3) letter f Denpasar City Regulation No. 2 of 2011. Keywords: Advertisements, Advertisement Tax, Intra-campus Student Organizations.

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PDF:

https://jurnal.harianregional.com/kerthawicara/full-69949

Published

2021-04-27

How To Cite

ARY SUMERTA, I Gede Kusuma; SUARDITA, I Ketut. Pemasangan Reklame Kain Oleh Organisasi Mahasiswa Ditinjau Berdasarkan Perda Kota Denpasar Nomor 2 Tahun 2011.Kertha Wicara : Journal Ilmu Hukum, [S.l.], v. 10, n. 6, p. 409-418, apr. 2021. ISSN 2303-0550. Available at: https://jurnal.harianregional.com/kerthawicara/id-69949. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/KW.2021.v10.i06.p03.

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Issue

Vol 10 No 6 (2021)

Section

Articles

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