Pajak Restoran Perda Kota Aceh
Abstract
Aceh is one of the areas that was given privileges by the Indonesian government in ancient times as an area that has its own privileges that are different from other regions in Indonesia, where the city of Aceh is given the authority by the Indonesian government to make legal rules according to Islamic Sharia as long as it does not conflict with positive law. that applies in Indonesia. Because Aceh is given the privilege of making a regional regulation, there is an attraction from the author to discuss regional regulations related to restaurant taxes in Aceh, how does the tax applied in Aceh use Islamic Sharia or not and whether using Islamic Sharia provisions is contrary to the law? Positive laws that apply in Indonesia?.
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References
Artikel Jurnal :
Novi Fuji Astuti,Penerapan Syariah ( diakses 2/12/21 , 12:23)
Peraturan Pemerintah : UU No. 28 Tahun 2009 Tentang Pajak dan Retribusi Daerah (diakses 2/12/21 , 15:46)
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