Analisis Hukum Penetapan Tarif Pajak Restoran Terhadap Umkm Perspektif Wahbah Az-Zuhaili (Studi Di Kota Binjai)
DOI:
https://doi.org/10.30868/am.v10i02.3145Abstract
Penelitian ini melakukan kajian tentang bagaimana analisa dari hukum yang digunakan dalam mengkaji penetapan pajak restoran oleh pemerintah di Kota Binjai dalam perspekti Wahbah Az-Zuhaili. Penelitian ini akan dijelaskan secara deskriptif berdasarkan kajian penelitian yuridis normatif pada buku, artikel, jurnal, peraturan perundang-undangan, pandangan ahli dan ulama hingga penelitian lain yang telah dilakukan serta hasil observasi yang telah dilakukan oleh peneliti. Pada penelitian ini dijelaskan bahwasannya pajak memiliki peran vital dalam pembangunan ekonomi suatu negara. Penerimaan pajak ini bsa didaptkan dari berbagai sektor. Salah satunya adalah penerimaan pajak dari restoran. Di Kota Binjai sendiri, pajak restoran ini sudah diimplementasikan sejak lama, namun pada prosesnya masih ditemukan berbagai kendala dan penyimpangan terkait penetapan tarif pajaknya. Berdasarkan berbagai sumber baik dari Pemerintah Daerah dan wilayah Kota Binjai diketahui pajak restoran yang ditetapkan oleh pemerintah Kota Binjai kepada pedagang-pedagang UMKM seperti Pedagang Kaki Lima, penjual bakso hingga warung nasi kecil angat tinggi dan membebankan. Hal ini dikarenakan kebijakan yang ditetapkan disama ratakan antara penngusaha besar dengan pedagang kecil. Padahal jika ditelaah lebih lanjut, pendapatan pedagang kecil ini tidak lebih besar dari pajak yang dibebankan. Penetapan yang dilakukan ini berdasarkan pendapat Wahbah Zuhaili merupakan sebuah perbuatan dzalim yang tidak boleh dilakukan. Oleh karena itu pemerintah Kota Binjai perlu mengkaji ulang peraturan terkait tarif yang ditetapkan. Selain itu, ditinjau dari pandangan BPKAD Kota Binjai penetapan tarif yang dilakukan oleh para pengusaha dan pedagang ini belum merupakan keputusan final. Apabila ada tanggapan, ususlan maupun keberatan akan tarif yang dikenakan bisa melakukan pelaporan di kantor BPKAD Kota Binjai untuk dilakukan peninjauan ulang.
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