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Title: | Akibat Hukum Wanprestasi dalam Perjanjian Pembayaran Tunggakan Pajak Hotel di Kota Medan |
Other Titles: | The Legal Effect Of Breach Of Contract In Hotel Tax Arrears Payment Agreement In Medan City |
Authors: | Harahap, Azriel Ilyas |
metadata.dc.contributor.advisor: | Ramadhan, M. Citra |
Keywords: | wanprestasi;perjanjian pembayaran;tunggakan pajak hotel;akibat hukum;breach of contract;payment agreement;hotel tax arrears;legal effect |
Issue Date: | 2025 |
Publisher: | UNIVERSITAS MEDAN AREA |
Series/Report no.: | NPM;198400040 |
Abstract: | Penelitian ini membahas akibat hukum wanprestasi dalam perjanjian pembayaran tunggakan pajak hotel di Kota Medan, dengan fokus pada pengaturan hukum, mekanisme pemungutan, dan dampak wanprestasi. Studi ini menganalisis bagaimana Badan Pendapatan Daerah Kota Medan mengatur dan menangani wajib pajak yang menunggak pembayaran pajak hotel. Pengaturan hukum melibatkan ketentuan tentang sanksi dan prosedur penagihan yang bertujuan memastikan kepatuhan dan memitigasi dampak negatif wanprestasi. Mekanisme pemungutan pajak bagi wajib pajak yang tertunggak meliputi pemantauan rutin, peringatan, pengenaan denda dan bunga keterlambatan, serta tindakan hukum jika perlu. Wanprestasi dapat mengakibatkan berbagai konsekuensi hukum, termasuk denda, penyitaan aset, atau pembatasan operasional. Penelitian ini menggunakan pendekatan studi hukum untuk mengevaluasi efektivitas kebijakan dan prosedur yang diterapkan, serta memberikan rekomendasi untuk perbaikan. Temuan menunjukkan pentingnya sistem informasi perpajakan yang efektif, edukasi wajib pajak, dan penegakan hukum yang konsisten untuk mengurangi risiko wanprestasi dan meningkatkan kepatuhan pajak di Kota Medan. Evaluasi dan perbaikan mekanisme penanganan wanprestasi juga diperlukan untuk mendukung stabilitas pendapatan daerah dan pembangunan ekonomi lokal. This research discussed the legal effect of breach of contract in the hotel tax arrears payment agreement in Medan City, focusing 011 legal regulations, collection mechanisms, and the impact of breach. This study analyzed how the Regional Revenue Agency of Medan City regulated and handled taxpayers who were in arrears in hotel tax payments. The legal regulations involved provisions on sanctions and collection procedures aimed at ensuring compliance and mitigating the negative effects of breach. The tax collection mechanism for delinquent taxpayers included regular monitoring, warnings, imposition of fines and interest on delays, and legal actions if necessary. Breach of contract could result in various legal consequences, including fines, asset seizures, or operational restrictions. This research used a legal study approach to evaluate the effectiveness of implemented policies and procedures, and provided recommendations for improvement. The .findings showed the importance of an effective taxation infom1ation system, taxpayer education, and consistent law enforcement to reduce the risk of breach and improve tax compliance in Medan City. Evaluation and improvement of breach handling mechanisms were also necessary to support regional revenue stability and local economic development. |
Description: | 116 Halaman |
URI: | https://repositori.uma.ac.id/handle/123456789/28208 |
Appears in Collections: | SP - Civil Law |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
198400040 - Azriel Ilyas Harahap - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.32 MB | Adobe PDF | View/Open |
198400040 - Azriel Ilyas Harahap - Chapter IV.pdf Restricted Access | Chapter IV | 475.51 kB | Adobe PDF | View/Open Request a copy |
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