Analisis Sanksi Pidana dalam Peraturan Daerah Kota Medan Nomor 9 Tahun 2012 tentang Retribusi Pemakaian Kekayaan Daerah

Abstract

This research is important to carry out because Regional Levies are an important asset for a region which is a source of original regional income to support government level activities, because without sufficient income government programs cannot run optimally. In this research, the first problem is examining the synchronization between Central Government Regulations and Regional Government Regulations in the provisions of regional levies, the second is the implementation of Regional Regulation Number 9 of 2012 concerning Regional Wealth Levy regarding supervision of collection of levies carried out by regional tax and levy management bodies to taxpayer objects, the third is criminal sanctions for violations of Medan City Regional Regulations on taxpayer objects. The method used in this research is normative juridical, with data collection techniques in the form of library research or (Library Research), where in this research there are interviews as a tool collecting data to draw conclusions, which are linked to theories, research using the theory of legal certainty, the theory of legal norms, the theory of criminal responsibility which has relevance for answering the questions in the formulation of the problem. Based on the results of the research, it can be concluded that in Decision Number 98/Pid.Sus-TPK/2018/PN Mdn and the case of arrears in levies by Mall Center Point Medan, the Regional Government has not been successful in enforcing or carrying out criminal sanctions as stipulated in Regional Regulation Number 9 of 2012 concerning Regional Wealth Levy.