Critical Review on Hotel Tax over Boarding House from the Perspective of Islamic Equality Principle
<p><em>Perception of community are the regulation about tax of hotel in boarding house over 10 (ten) rooms </em><em>in The Law No. 28 of 2009 about </em><em>T</em><em>he </em><em>R</em><em>egion </em><em>T</em>...
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| Main Author: | |
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| Format: | Article |
| Language: | Arabic |
| Published: |
Fakultas Syariah IAIN Madura
2017-08-01
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| Series: | Al-Ihkam: Jurnal Hukum dan Pranata Sosial |
| Subjects: | |
| Online Access: | http://ejournal.stainpamekasan.ac.id/index.php/alihkam/article/view/1019 |
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| Summary: | <p><em>Perception of community are the regulation about tax of hotel in boarding house over 10 (ten) rooms </em><em>in The Law No. 28 of 2009 about </em><em>T</em><em>he </em><em>R</em><em>egion </em><em>T</em><em>ax and </em><em>R</em><em>etribution</em><em> </em><em>is unclear and unfair. The problems are what are the nature meaning of hotel and boarding house services, second, analize tax of hotel in boarding house by fairness perspective. The research method is normative research with modern interpretation and fairness theory. The result are the nature meaning of hotel and boarding house services are differences. The regulation about tax of hotel in boarding house over 10 (ten) rooms is unfair.</em></p> |
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| ISSN: | 1907-591X 2442-3084 |