GITA OKTAVIA, NPM 2312100008 (2025) ANALISIS YURIDIS ATAS SANKSI PIDANA DALAM PENEGAKAN HUKUM PAJAK RESTORAN STUDI KASUS DI KABUPATEN LABUHANBATU. Skripsi thesis, Universitas Labuhanbatu.
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Abstract
Pajak restoran didefinisikan sebagai pungutan atas jasa yang ditawarkan oleh tempat makan berbayar, meliputi rumah makan, kantin, warung, serta jenis serupa termasuk layanan katering atau boga, sebagaimana diatur dalam Perda Kabupaten Labuhanbatu No 07 Th 2011 mengenai Pajak Restoran. Fokus studi ini tertuju pada penegakan sanksi pidana denda pajak restoran di Kabupaten Labuhanbatu, dilihat dari perspektif Peraturan Daerah No 07 Th 2011. Analisis yuridis normatif dilangsungkan terhadap penerapan hukuman pidana dalam pengawasan pajak restoran di wilayah tersebut. Sebagai kontributor utama Pendapatan Asli Daerah (PAD), pajak ini kerap menghadapi hambatan kepatuhan dari para wajib bayar. Pendekatan kualitatif diterapkan melalui metode yuridis normatif dan empiris. Wawancara dengan pejabat penegak hukum pajak seperti dari Dinas Pendapatan Daerah dan Kejaksaan—serta observasi lapangan menghasilkan data primer. Sementara itu, data sekunder dikumpulkan dari regulasi perUUan relevan, vonis pengadilan, dan sumber literatur hukum. Temuan studi mengungkap bahwa, walaupun didukung UU No 28 Th 2009 perihal Pajak Daerah dan Retribusi Daerah serta Perda Kabupaten Labuhanbatu No 07 Th 2011 mengenai Pajak Restoran. telah mengatur sanksi pidana, implementasinya masih menghadapi kendala. Kendala tersebut meliputi kurangnya koordinasi antarlembaga, kelemahan dalam pengawasan, serta kesulitan dalam pembuktian unsur pidana. Sanksi pidana jarang diterapkan dan lebih banyak penyelesaian dilangsungkan melalui sanksi administratif, seperti denda dan bunga. Dapat disimpulkan bahwa efektivitas sanksi pidana dalam penegakan hukum pajak restoran di Kabupaten Labuhanbatu masih belum optimal. Studi ini merekomendasikan perlunya peningkatan sinergi antarlembaga, penguatan pengawasan, dan edukasi berkelanjutan kepada Wajib Pajak untuk meningkatkan kesadaran hukum dan kepatuhan. Pengetahuan masyarakat dan pelaku usaha restoran terhadap isi Perda ini masih rendah, yang menyebabkan kepatuhan pajak juga kurang maksimal. Kewenangan Bapenda juga mencakup penerapan sanksi administratif terhadap pelanggaran kewajiban perpajakan, tetapi dalam praktiknya, pelaksanaan sanksi tersebut belum memberikan efek jera secara maksimal. Kurangnya pengetahuan dan pemahaman pelaku usaha restoran terhadap kewajiban menyetorkan pajak ke kas daerah juga menjadi salah satu faktor yang menyebabkan rendahnya kepatuhan. Pemerintah daerah disarankan untuk mendorong kesadaran sukarela wajib pajak, melalui pendekatan persuasif dan insentif bagi pelaku usaha yang patuh terhadap kewajiban perpajakan. Bapenda perlu meningkatkan kapasitas kelembagaan, baik dari segi kualitas SDM, teknologi informasi, maupun penguatan regulasi pelaksana untuk mendukung efisiensi dan efektivitas pemungutan pajak restoran. Sosialisasi yang berkelanjutan kepada pelaku usaha restoran sangat penting untuk meningkatkan kesadaran dan kepatuhan pajak, sekaligus membangun hubungan yang lebih baik antara pemerintah dan wajib pajak. Kata kunci : Sanksi Pidana, Hukum Pajak, Pajak Restoran, Penegakan Hukum =========================================================================================== Restaurant Tax is a tax on services provided by restaurants for a fee, including eateries, canteens, food stalls, and similar establishments, including catering services. This tax is regulated by Labuhan Batu Regency Regional Regulation Number 07 of 2011 concerning Restaurant Tax. This research focuses on the legal enforcement of criminal sanctions for restaurant tax fines in Labuhan Batu Regency, as reviewed in Regional Regulation Number 07 of 2011. This research analyzes the legal application of criminal sanctions in restaurant tax law enforcement in Labuhan Batu Regency. Restaurant tax, as a crucial source of Regional Original Revenue (PAD), often faces compliance challenges from taxpayers. This study uses a qualitative approach with normative and empirical legal research methods. Primary data was obtained through interviews with tax law enforcement officials, such as the Regional Revenue Service and the Attorney General's Office, as well as direct field observations. Secondary data was collected from relevant laws and regulations, court decisions, and legal literature. The results of the study show that although Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and Regional Regulation of Labuhanbatu Regency Number 07 of 2011 concerning Restaurant Tax. Although criminal sanctions have been regulated, their implementation still faces obstacles. These obstacles include a lack of inter-agency coordination, weaknesses in supervision, and difficulties in proving criminal elements. Criminal sanctions are rarely applied, and most settlements are carried out through administrative sanctions, such as fines and interest. It can be concluded that the effectiveness of criminal sanctions in enforcing restaurant tax law in Labuhanbatu Regency is still less than optimal. This study recommends the need for increased synergy between institutions, strengthened supervision, and ongoing education for taxpayers to increase legal awareness and compliance. Public and restaurant business owners' knowledge of the contents of this regulation is still low, which results in less than optimal tax compliance. Bapenda's authority also includes the application of administrative sanctions for violations of tax obligations, but in practice, the implementation of these sanctions has not provided a maximum deterrent effect. The lack of knowledge and understanding of restaurant business owners regarding the obligation to deposit taxes into the regional treasury also contributes to the problem. is one of the factors contributing to low compliance. Local governments are advised to encourage voluntary taxpayer awareness through persuasive approaches and incentives for businesses that comply with their tax obligations. The Regional Revenue Agency (Bapenda) needs to improve institutional capacity, both in terms of human resource quality, information technology, and strengthening implementing regulations to support the efficiency and effectiveness of restaurant tax collection. Continuous outreach to restaurant businesses is crucial to increasing tax awareness and compliance, while simultaneously building a better relationship between the government and taxpayers. Keywords: Criminal Sanctions, Tax Law, Restaurant Tax, Law Enforcement
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Sanksi Pidana, Hukum Pajak, Pajak Restoran, Penegakan Hukum===============Criminal Sanctions, Tax Law, Restaurant Tax, Law Enforcement |
| Subjects: | K Law > K Law (General) |
| Divisions: | Fakultas Hukum > Hukum |
| Depositing User: | Unnamed user with email repository@ulb.ac.id |
| Date Deposited: | 20 Oct 2026 03:19 |
| Last Modified: | 20 Oct 2026 03:19 |
| URI: | http://repository.ulb.ac.id/id/eprint/2930 |
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