CD Skripsi

Implementasi Peraturan Daerah Kota Dumai Nomor 5 Tahun 2020 Tentang Perubahan Atas Peraturan Daerah Kota Dumai Nomor 4 Tahun 2012 Tentang Pajak Sarang Burung Walet

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ABSTRACK
Regional Original Revenue or commonly called PAD is one type of
regional income or revenue that is strongly influenced by how a region maximizes
its potential and resources. The greater the contribution of PAD revenue to the
APBD, the higher the level of independence of the region and the smaller the level
of regional dependence on the center and also shows the better a region is in
managing the potential and resources they have. One of the revenues in PAD is
local taxes. The central government gives great authority to the Province to
manage and collect seven types of taxes. Then for the Regency / City is given the
authority to manage and collect nine types of taxes. One type of revenue in PAD
in the Regency / City is the Swallow's Nest Tax. Swallow's Nest Tax is a tax on
the collection and/or exploitation of Swallow's Nest.
Given the relatively high price of swallow's nest, many people in
Indonesia cultivate swallow by building houses or multi-storey buildings to serve
as swallow's habitat to live and breed. One of the regencies/cities where many
people cultivate swiftlets is Dumai City, located in Riau Province. Therefore, the
Dumai City Government issued Dumai City Regional Regulation Number 5 of
2020 concerning Amendments to Dumai City Regional Regulation Number 4 of
2012 concerning Swallow Nest Tax as a juridical basis for its implementation.
This is considered important so that the revenue of Swallow Nest Tax in Dumai
City can be implemented properly and maximally.
Based on temporary observation, the implementation of the local
regulation has not been running as expected. This is based on many swallow
entrepreneurs who are not aware of this local regulation, then Bapenda and Satpol
PP also have not carried out their duties according to the local regulation to
supervise swallow nest entrepreneurs directly. This is further supported by data
from Bapenda of Dumai City, namely from nine types of local taxes that are the
source of revenue for Dumai City, Swallow Nest Tax has the lowest percentage,
which is 79.12%. Then from the realization data of the Dumai City swallow's nest
tax from 2020 to 2022 it has not reached the predetermined target.
Keywords: Swallow's nest tax, local regulations, taxpayers, Bapenda.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1909112038

Penerbit

Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Tata Negara., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1909112038

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM ADMINISTRASI NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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