Tanggung Jawab Badan Pendapatan Daerah Dalam Implementasi Peningkatan Pendapa…

ABSTRACT This study discusses the responsibility of the regional revenue agency in the implementation of increasing regional income based on the local regulation of the Kampar Regency number 10 of 2011 concerning the swallow's nest tax in the Kampar Regency. Article 2 paragraph (5) states that the taxpayer of swallow's nest tax is an individual or entity that makes efforts to collect and/o…