Hilangnya Retribusi Daerah Terkait Layanan Virtual Office

Abstract

This research discusses the loss of regional fees related to virtual office services, which is very important to do. The loss of regional fees in virtual office services is the main focus of attention for local governments because it can have an impact on regional financial revenues and limitations in providing public facilities for the community. In the context of virtual office services, regional fees should be paid by service providers to local governments as a form of contribution to regional development and equity in public services. This regional fee is a certain licensing fee that must be imposed on virtual office service providers. For this reason, the purpose of this research is to find out the form of responsibility of virtual office service providers regarding the loss of regional fees. In this study, the method applied is normative research method which combines two approaches, namely the statutory approach and the conceptual approach. The results of the analysis of this study are that virtual offices that neglect their obligations in making regional retribution payments either intentionally or as a result of digital system errors must still be held responsible for these actions. The form of accountability carried out by the virtual office is in the form of fines and imprisonment which are regulated in written regulations set by the government