PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH
The development of restaurant business requires entrepreneurs to make creative innovation in business such as the existence of Foof Truck. Food Truck is a new model of bussiness for selling food by a car so that it can mobile to another places. The definition of restaurant in the restaurant tax regu...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Law Universitas Islam Darul 'Ulum Lamongan Indonesia
2017-06-01
|
| Series: | Mimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia |
| Subjects: | |
| Online Access: | https://e-jurnal.unisda.ac.id/index.php/mimbar/article/view/573 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850224651324620800 |
|---|---|
| author | Ahmad Munir Dea Arifka Andini |
| author_facet | Ahmad Munir Dea Arifka Andini |
| author_sort | Ahmad Munir |
| collection | DOAJ |
| description | The development of restaurant business requires entrepreneurs to make creative innovation in business such as the existence of Foof Truck. Food Truck is a new model of bussiness for selling food by a car so that it can mobile to another places. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that there are multi interpretations in that sense. Not only interpret the notion of the restaurant, but also understanding the subject, mandatory, and object of restaurant taxes. This study aims to analysis the Food Truck model whether it is included or not in the restaurant tax category in restaurant tax arrangements. The method used in this research is normative legal method, so the study in this research is focused with the approach of legislation and conceptual approach. The results of analysis of the Local Taxation and Retribution regulations will indicate whether Food Truck is or is not included in the restaurant taxes category. |
| format | Article |
| id | doaj-art-0f9760ef2cba407381e1f317f5d663b1 |
| institution | OA Journals |
| issn | 2580-4561 2580-457X |
| language | English |
| publishDate | 2017-06-01 |
| publisher | Faculty of Law Universitas Islam Darul 'Ulum Lamongan Indonesia |
| record_format | Article |
| series | Mimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia |
| spelling | doaj-art-0f9760ef2cba407381e1f317f5d663b12025-08-20T02:05:34ZengFaculty of Law Universitas Islam Darul 'Ulum Lamongan IndonesiaMimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia2580-45612580-457X2017-06-01119210510.52166/mimbar.v1i1.573573PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAHAhmad Munir0Dea Arifka Andini1Universitas Islam Darul ‘Ulum LamonganUniversitas Islam Darul ‘Ulum LamonganThe development of restaurant business requires entrepreneurs to make creative innovation in business such as the existence of Foof Truck. Food Truck is a new model of bussiness for selling food by a car so that it can mobile to another places. The definition of restaurant in the restaurant tax regulation does not mention Food Truck, but there are similar concepts so that there are multi interpretations in that sense. Not only interpret the notion of the restaurant, but also understanding the subject, mandatory, and object of restaurant taxes. This study aims to analysis the Food Truck model whether it is included or not in the restaurant tax category in restaurant tax arrangements. The method used in this research is normative legal method, so the study in this research is focused with the approach of legislation and conceptual approach. The results of analysis of the Local Taxation and Retribution regulations will indicate whether Food Truck is or is not included in the restaurant taxes category.https://e-jurnal.unisda.ac.id/index.php/mimbar/article/view/573taxrestaurant taxesfood trucklocal taxation |
| spellingShingle | Ahmad Munir Dea Arifka Andini PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH Mimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia tax restaurant taxes food truck local taxation |
| title | PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH |
| title_full | PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH |
| title_fullStr | PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH |
| title_full_unstemmed | PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH |
| title_short | PENGATURAN PAJAK RESTORAN ATAS FOOD TRUCK MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH |
| title_sort | pengaturan pajak restoran atas food truck menurut undang undang nomor 28 tahun 2009 tentang pajak daerah dan retribusi daerah |
| topic | tax restaurant taxes food truck local taxation |
| url | https://e-jurnal.unisda.ac.id/index.php/mimbar/article/view/573 |
| work_keys_str_mv | AT ahmadmunir pengaturanpajakrestoranatasfoodtruckmenurutundangundangnomor28tahun2009tentangpajakdaerahdanretribusidaerah AT deaarifkaandini pengaturanpajakrestoranatasfoodtruckmenurutundangundangnomor28tahun2009tentangpajakdaerahdanretribusidaerah |