PERLINDUNGAN HUKUM TERHADAP TINDAKAN PUNGLI BAGI PELAKU USAHA MIKRO KECIL MENENGAH DI PAJUS (PAJAK USU)

Abstract

This paper aims to find out what are the causes of illegal levies against UMKM enterprises in the USU market, and how are the legal defense for micro, small and medium enterprises actors in criminal acts of illegal levies in USU market. Descriptive analysis is used in this research. Literature study and field study were also used to collect data for this research. After discussing. what causes extortion against small and medium business actors in the Usu market are not having a job, in other words unemployment, the desire to get and justify any means to get something practically, and the public's fear of reporting illegal levies to authorities. Legal protection for micro, small and medium business actors in criminal acts of extortion in the USU market by forming a task force to sweep away illegal levies or what is commonly called the saber extortion task force in accordance with the mandate of presidential regulation no. 87 of 2016 and acceptance of complaints by business actors to the Medan city usu market manager.