CD Tesis

Pengelolaan Pendapatan Asli Daerah (PAD) Riau Dari Sektor Pajak Alat Berat/ Alat Besar Pasca Putusan MK Nomor 15/Puu-Xv/2017

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This study aims to determine and analyze the management of Riau
Regional Original Revenue (PAD) from the heavy equipment / large equipment
tax sector after the Constitutional Court decision Number 15 / PPU-XV / 2017
which received a judicial review of the heavy equipment / large equipment tax
article. After the Constitutional Court’s decision, it seems that the Riau Provincial
government has not responded to this decision in the form of harmonizing
regulations and technicalities.The problems that arise later, the compliance of the
tax object referred to in the Perda is getting lower and the resistance of the tax
object to the government is getting higher.
The Regional Revenue Agency as an agency that implements Regional
Regulation No. 4 of 2015 on Regional Taxes and Retribution has decreased its
legitimacy in managing the potential PAD from the heavy equipment and large
equipment tax sector.This study used a qualitative approach that emphasized data
objectivity and interpreted data based on the objective conditions of the data. To
assist data discovery, the author uses decentralization theory which is classified
into political and fiscal decentralization.
The results of this study indicate that the Riau Provincial Government is
less responsive in responding to changes in regional tax policy after the
Constitutional Court Decision Number 15 / PUU-XV / 2017. There have been no
efforts to harmonize policies that have resulted in reduced interest in taxpayers to
fulfill their tax obligations, especially heavy equipment / large equipment taxes.
The regional tax relaxation issued by the Governor has not been targeted at the
heavy equipment / large equipment WP group, so the management of the potential
regional income from this sector is increasingly unclear. Government actions in
encouraging improvements in local tax services have not been followed by
innovations in local tax payment services where almost all local tax payments are
still done manually by visiting Revenue UPTs that are scattered in districts /
cities.The tax information system has not yet touched on the ease of payment of
local tax obligations, however routine corrective actions are still carried out by
Bapenda as an institution that is delegated part of the Governor’s authority in
managing Riau regional revenue.
Keywords : Local taxes, Tax on heavy equipment / Heavy equipment, the
government’s Response to fiscal decentralization

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 06. 221 (0005)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Politik., 2021

Deskripsi Fisik

ix, 124 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 06. 221 (0005)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU POLITIK

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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