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Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Journal : Journal of Accounting and Investment

 1 
Era Baru “Hutan Kecil” Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi Rasad, Syah; Hermanto, Hermanto; Animah, Animah
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.741 KB) | DOI: 10.18196/jai.190195

Abstract

The Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal  151, Pasal 152 and Pasal 161, Law Number 28 Year 2009 on Pajak Daerah dan Retribusi Daerah (PDRD). This study aims to determine the determination of tariff Retribusi Pengendalian Menara Telekomunikasi (RPMT) after the decision of the Constitutional Court by calculating the allocation of costs based on the activity of tower control. The research method used in this research is qualitative case study, using descriptive analysis of interactive model. The research took place at the Department of Transportation of Communication and Informatics of Sumbawa Regency involving 7 informants. Methods of data collection is done by observation method, interview and collecting document in the form of photo and audio visual. The results showed that the determination of the RPMT tariff after the decision of the Constitutional Court was calculated based on the multiplication of the frequency of visits within a budget year by multiplication between the cost allocation based on the tower supervision activity and the zoning coefficient, tower height, tower type and mileage.
Co-Authors Adhitya Bayu Suryantara Aditya Bayu Suryantara Adrianda Anwar Agusdin Agusdin Akram, Akram Alamsyah M. Thahir Ari Sita Nastiti Arik Susbiyani Audiska Marshanda Retno Putri Ayu Puspitasari Bambang Bambang Cinthya, Luh Nyoman D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Devie Octariani Devie Octariani Devy Ervina Indriastuti Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Endar Pituringsih Epa Pradila Erlin Erlina Sasanti ERNA WIDIASTUTY Fidianatun Fidianatun Fitria Wahida Gina Dwi Septariani Azhar Haeniah Haeniah Hermanto Hermanto I Gede Kusmayana Surya Aditya I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Johanul Arifin Jumaidi, Lalu Takdir Khaerul Watoni Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Made Suarni Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nungki Kartikasari Nurabiah Octariani, Devie Osi Kusumawati Osi Kusumawati Kusumawati Prabu Wahyuaji Qamara Santoso Prayitno Basuki, Prayitno Purba, Kartika Silvia Putri Dinda Gunawan Putu Ayu Puji Laksmi Dewi Ria Mawaddah Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Suryantara, Adhitya Bayu Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Vini Arsih Wawan Hamdani Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi Yusli Mariadi