Pipih Ludia Karsa
Universitas Sultan Ageng Tirtayasa

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The Implication of Hotel Tax Collection towards the Increase of the Regional Original Revenue at Tangerang Regency Based on the Principle of Good Governance Pipih Ludia Karsa; Fatkhul Muin
Legal Standing : Jurnal Ilmu Hukum Vol 3, No 1 (2019): Maret
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.498 KB) | DOI: 10.24269/ls.v3i1.1715

Abstract

The law, as an important part of the society, regulates all legal aspects, which in it includes the aspect of taxation law. It must be oriented to justice in the society, therefore, the values must represent the interests of the society.  Hotels are facilities which provide services in the form of lodging/resting area, including the other services which are related, with some charge. This also includes motels, guesthouses, tourism huts, tourism guesthouses, tourism boarding houses, inns, etc., also boarding houses with more than ten rooms. Tangerang Regency is one of the areas which has a high potential in the hospitality sector to increase the Regional Original Revenue (Pendapatan Asli Daerah/PAD). Based on Tangerang Regency’s Regional Regulations No. 10 year 2010 regarding Regional Tax, the regional government of Tangerang Regency withdraws the tax of that region, in which in it includes hotel tax. The hotel tax provisions in Tangerang regency are based on that regulation, where tax are withdrawn from the hotels for the services they provide.
TINJAUAN HUKUM PELAKSANAAN DAN PENGEMBANGAN SISTEM INFORMASI DESA (SID) DI KABUPATEN SERANG Muhamad Yusuf; Fatkhul Muin; Pipih Ludia Karsa; Diya Ul Akmal
Res Justitia : Jurnal Ilmu Hukum Vol. 2 No. 2 (2022): Jurnal Res Justitia : Jurnal Ilmu Hukum
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rj.v2i2.37

Abstract

The aim of this study was to figure out how the Village Information System in Serang Regency was implemented and developed. There are 326 villages in Serang Regency, all of which have access to the Village Information System. The issue is that village data is slow to update, resulting in recipients of village funds not being on target or having to double-check their information. This study used the legal empirical method with normative data analysis. The data used are primary data (Interviews and Observations) and secondary data (Legislation, Books, Journals, and relevant materials sourced from the Internet) which are then processed and narrated using words with scientific logic. According to the findings of this study, villages in Serang Regency still do not take advantage of existing information systems. The Regional Government of Serang Regency must issue regional legal regulations to define the implementation and development of the Village Information System. Furthermore, each village must prepare human resources so that the Village Information System can be implemented quantitatively and managed effectively