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Constitutional Court (MK) held a trial for proceed of reviewing Act on Regional Tax and Regional Retribution which petitioned by the three entrepreneurs the provision of infrastructure and the means for fitness center, namely PT Exertainment Indonesia, PT Fitindo Sehat Sempurna, and PT Adhia Relaksindo as well as those users the means as well as the infrastructure on fitness center, Tuesday (28/5). At trial this time Petitioners presented the expert which explains the determination object entertainment tax and benefits fitness facilities.

 

Petitioner Expert which become lecturer in Faculty of Law Indonesia University, Dian Puji N. Simatupang convey regarding the determination Reviews fitness center as object entertainment tax has been indicate the presence inconsistency object settings taxes inside Law on Regional Tax and Regional Retribution, in particular on Entertainment Tax. The article of, stipulation Reviews fitness center as object entertainment tax has been give rise to injustice inside imposition local tax, particular the entertainment tax.

 

Dian Puji saw character law politics in Law on Regional Tax and Regional Retribution only used for expand the ability for tax collection the area, particular the entertainment tax. In fact, Law on Regional Tax and Regional Retribution supposed to become instrument important for economic wisdom regions.

 

"Supposedly regional tax becomes orientation for justice and expediency in society regions. Supposedly regional tax can be used for stimulate activity of society, for example activity of sport so that activity such communities can be support the economic and particular social in accordance with the development priorities," explained Dian Puji explain ideal destination Law on Regional Tax and Regional Levies according to his opinion.

 

Taxes regions, continued Dian Puji, preferably imposed on the object that its nature directly give rise to entertainment, instead of on objects who nature does not directly or even on the nature that does not exist linkages with criteria entertainment. Dian Puji saw imposition entertainment tax on Reviews fitness center is precisely reduce the benefits society to exercise as a social activity which can encourage economic activity social. Imposition entertainment tax on Reviews fitness center is also assessed by Dian Puji has been give rise to injustice with one particular group to do the activities sports activities with means of a better.

 

While Iskandar Zulkarnain, expert which is also presented Applicant convey description is related with the importance of the existence of fitness center. At first, Iskandar said sport is one way to fix body`s metabolism so the body becomes healthier and fitter physically and spiritual. "Benefits the fitness is to fix the overall health, improve the quality of life, improve work productivity, increase the intellectual capacity, handle stress, eliminating depression, and fixing patterns of sleep on night the day," obviously Iskandar.

 

 

With value of plus it, at this time increasingly a lot of society who looking for fitness facilities which provide a place, equipment, and instructors which competent, one of which fitness center. In addition to providing facilities and infrastructure which supporting the activities of exercising for achieve fitness, Reviews fitness center it takes society because has a program development fitness which more directional according to community needs. "Because there are program-program which supplied Reviews fitness center that`s which makes society can meet the needs will his health which facilitated a professional manner by Reviews fitness center," snapped Iskandar. (Yusti Nurul Agustin / mh)

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