KAJIAN YURIDIS PENYEDIAAN JASA PENITIPAN KENDARAAN/SEWA GARASE BERDASARKAN UNDANG-UNDANG 1 TAHUN 2022 TENTANG HUBUNGAN KEUANGAN ANTARA PEMERINTAH PUSAT DAN PEMERINTAH DAERAH

Abstrak

This study aims to determine the types of vehicle storage/garage rental businesses and the legality of collecting vehicle deposit/garage rental taxes based on Statute No. 1 of 2022 about Financial Relations between the Central Government and Regional Governments. The type of this research is normative legal research using a statutory approach. Referring to the average income of this garage rental service, which is an average of 8 million rupiahs a month and is calculated in a year it only produces less than 100 million rupiahs, this vehicle storage service business or garage rental is a business that is classified as a micro business. This garage rental business cannot be subject to parking business service tax, nor parking fees where vehicle storage or garage rental services are included in the MSME type of business. Excluded from income tax based on Government Regulation of the Republic of Indonesia Number 55 of 2022 concerning Adjustment of Regulations in the Field of Income Tax