PEMBAYARAN PENERIMAAN NEGARA BUKAN PAJAK DAN STATUS PERSETUJUAN KESESUAIAN KEGIATAN PEMANFAATAN RUANG (PKKPR) : Studi Kasus PKKPR Kecamatan Serpong, Kota Tangerang Selatan

Sofia Azmi, . (2023) PEMBAYARAN PENERIMAAN NEGARA BUKAN PAJAK DAN STATUS PERSETUJUAN KESESUAIAN KEGIATAN PEMANFAATAN RUANG (PKKPR) : Studi Kasus PKKPR Kecamatan Serpong, Kota Tangerang Selatan. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The main step to speed up the business licensing process is by trimming licensing terms and procedures, one of which is through PKKPR if there is no Detailed Spatial Plan (RDTR) available or the available RDTR has not been integrated into the electronically integrated business licensing system known as OSS (Online Single Submission). This study was conducted to find out an element of discrepancy or could be detrimental to business actors regarding applications for business licensing through PKKPR who have paid Non-Tax State Revenue but the results of the PKKPR assessment were rejected. The government should have given legal protection obligations to business actors for the rejection of the PKKPR application for a case study in Serpong District, South Tangerang City. This study uses a normative juridical method with an analytical perspective based on observation with a case approach.The results of this study indicate that one of the PKKPR applications in Serpong District, South Tangerang City was rejected because the results of the assessment of land technical considerations were not in accordance with the regional spatial plan or RDTR in South Tangerang City, but the payment of PNBP prior to the assessment of land technical considerations was erroneous because it did not guarantee certainty. rights and justice for business actors.

Item Type: Thesis (Tesis)
Additional Information: [No.Panggil : 2110622079] [Pembimbing : Iwan Erar Joesoef] [Ketua Penguji : Suherman] [Penguji 1 : Atik Winanti] [Penguji 2 : Iwan Erar Joesoef]
Uncontrolled Keywords: Business license, Non-tax state revenue, PKKPR, Land technical considerations, Business actors.
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Program Studi Hukum (S2)
Depositing User: Sofia Azmi
Date Deposited: 24 Aug 2023 03:06
Last Modified: 24 Aug 2023 03:06
URI: http://repository.upnvj.ac.id/id/eprint/26977

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