ARTICLE
TITLE

Era Baru “Hutan Kecil” Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi

SUMMARY

The Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal  151, Pasal 152 and Pasal 161, Law Number 28 Year 2009 on Pajak Daerah dan Retribusi Daerah (PDRD). This study aims to determine the determination of tariff Retribusi Pengendalian Menara Telekomunikasi (RPMT) after the decision of the Constitutional Court by calculating the allocation of costs based on the activity of tower control. The research method used in this research is qualitative case study, using descriptive analysis of interactive model. The research took place at the Department of Transportation of Communication and Informatics of Sumbawa Regency involving 7 informants. Methods of data collection is done by observation method, interview and collecting document in the form of photo and audio visual. The results showed that the determination of the RPMT tariff after the decision of the Constitutional Court was calculated based on the multiplication of the frequency of visits within a budget year by multiplication between the cost allocation based on the tower supervision activity and the zoning coefficient, tower height, tower type and mileage.

 Articles related

Aditya Prastian Supriyadi,Sheila Kusuma Wardani Amnesti,Siti Zulaicha    

The New Normal era during the covid-19 pandemic resulted in industry 4.0 business players having difficulty in dealing with dispute resolution due to financial problems and policy restrictions. The reformation of online dispute resolution media is needed... see more


Burhanuddin Siregar    

This research aims to find out the moral message of fasting 'Asyura in Paringgonan’s society, Ulu Barumun, Padang Lawas. There are 3 moral messages that grow from fasting 'Asyura: 1) The moral message of religion in fasting 'Asyura is to get closer to Al... see more


Vrameswari Omega Wati,Stanislaus Risadi Apresian,Elisabeth A. Satya Dewi    

Istilah ‘Pacific Elevation’ muncul pertama kali ketika penyelenggaraan Pacific Exposition pada 2019 lalu di Auckland, Selandia Baru. Konsep baru ini diperkenalkan oleh Menteri Luar Negeri, Retno Marsudi sebagai istilah yang merujuk pada era baru kemitraa... see more


rizca haqqu,Firdaus Azwar Ersyad                           DOI : 10.26623/jdsb.v22i1.2228 | Abstract views: 269 times    

Media televisi merupakan bagian yang tidak dapat terpisahkan dari kehidupan masyarakat di Indonesia. Hampir semua rumah mempunyai televisi terutama dipulau Jawa. Hasil dari beberapa lembaga riset ternama menjelaskan bahwa penggunaan media televisi masih ... see more


Candra Taufik, M. Yusuf Sanny    

Abstrak - Industry 4.0 memberikan peluang disrupsi teknologi terjadi semakin cepat. Teknologi yang muncul beberapa tahun lalu mungkin sudah tergantikan dengan teknologi terbaru, dan teknologi yang muncul saat ini akan tergantikan oleh teknologi yang lahi... see more

Revista: Ekono Insentif