CD Skripsi
Strategi Badan Pendapatan Daerah (Bapenda) Dalam Penerapan Peraturan Daerah Kota Pekanbaru Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet
This research is motivated by the seriousness of the Pekanbaru City
government to reorganize the potential for local taxes, one of which is an effort to
increase Regional Original Income through the swiftlet nest tax sector. The target
to be achieved in the implementation of the swallow nest tax is to increase
swallow nest tax revenue in Pekanbaru City by carrying out the strategies that
have been established in the Organizational Strategic Plan, this is also in
accordance with the vision or objectives of the Pekanbaru City Regional Revenue
Agency, namely "Optimal regional income with professional local tax
management". This study aims to describe and analyze the strategy of the
Regional Revenue Agency |in the application of Pekanbaru City Regulation
Number 10 of 2011 concerning Swallow's Nest Tax. The method used in this study
is qualitative, data collection techniques using interviews, observation, and
documentation. This study uses Koteen's Theory which uses four types of
strategies, namely: Organizational Strategy, Program Strategy, Resource Support
Strategy, and Institutional Strategy. Based on the results of the study, it can be
concluded that the strategy of the Regional Revenue Agency in the application of
Pekanbaru City Regulation Number 10 of 2011 concerning Swallow's Nest Tax
has not run optimally. The inhibiting factor for the Strategy of the Regional
Revenue Agency in the Implementation of the Pekanbaru City Regulation Number
10 of 2011 concerning the Swallow's Nest Tax, namely, the payment provisions
that have not been maximized, and the program implemented has not been
maximized. This has an influence on the Strategy of the Regional Revenue Agency
in the Implementation of Pekanbaru City Regulation Number 10 of 2011
concerning Swallow's Nest Tax.
Keywords: Agency Strategy, Local Revenue, Swallow's Nest Tax
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