CD Skripsi

Implementasi Kebijakan Pajak Daerah Di Kabupaten Pelalawan (Studi Kasus Pada Pajak Sarang Burung Walet)

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The collection of the swallow's nest tax is targeted to break the local revenue of
Pelalawan Regency every year and the breeding or exploitation of swallow's nests
can be one of the new potentials that can improve people's living standards
through local regulations that regulate it. The tax from the swiftlet sector has not
been running well in Pelalawan Regency, of about 3000 thousand swallow nest
buildings, only about 30% pay taxes. This was conveyed directly by the head of
the Regional Financial and Asset Management Agency of Pelalawan Regency,
Devitson Saharuddin SH,.MH that tax absorption from year to year has not
reached the set target. In carrying out the collection of swallow nest taxes,
regulations are issued by the government in the form of Pelalawan Regency
Regional Regulation No. 01 of 2011 concerning Regional Taxes. The purpose of
this study was to determine the implementation of local tax policies in Pelalawan
Regency, especially the swallow's nest tax and to identify the inhibiting factors for
the implementation of local tax policies in Pelalawan Regency, especially the
swallow's nest tax. To achieve this goal, this research uses interactive analysis
techniques with qualitative research types using a descriptive approach and the
required data, both primary and secondary data obtained through interviews and
documentation, are then analyzed based on research problems. This study shows
that first, the implementation of local tax policies in Pelalawan Regency (a case
study on the swiftlet nest tax) has not been implemented properly, which can be
seen from three indicators, namely Mentality Approach, System Approach, &
Networking Approach. Second, the inhibiting factors are the absence of a permit,
it is difficult to find the owner of the swallow, the existence of incorrect issues
regarding taxes, and the government's indecisiveness.
Keywords: Policy Implementation, MSN Approach, Swallow’s Nest Tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

01 03.121 (0165)

Penerbit

Pekanbaru : Universitas Riau – FISIP - Ilmu Administrasi Publik., 2021

Deskripsi Fisik

viii, 113 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

01 03.121 (0165)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ADMINISTRASI PUBLIK

Info Detail Spesifik

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Pernyataan Tanggungjawab

ELFITRA

Versi lain/terkait

Lampiran Berkas

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