Image of Tanggung Jawab Badan Pendapatan Daerah Dalam Implementasi Peningkatan Pendapatan Daerah Berdasarkan Peraturan Daerah Kabupaten Kampar Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet Di Kabupaten Kampar
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Tanggung Jawab Badan Pendapatan Daerah Dalam Implementasi Peningkatan Pendapatan Daerah Berdasarkan Peraturan Daerah Kabupaten Kampar Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet Di Kabupaten Kampar

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/or certify swallow's
nests. And the basis for the imposition of a bird's nest tax is the selling value of a
swallow's nest. However, what is in the field shows that the implementation of
regional regulations is not going well.
The type of legal research used by the author is a sociological legal research type.
This research was conducted in Kampar Regency. Sociological legal research uses
primary data and secondary data, while the population and sample are parties
related to the problem studied, namely the Kampar Regency Regional Revenue
Agency, the Kampar Regency House of Representatives and the owner of swallow's
nest in Kampar Regency. Data collection techniques in this study with literature
review, interviews and questionnaires.
From the results of this study, the author concludes that the Kampar district
regulation number 10 of 2011 has not been implemented properly, because the new
local regulation was implemented in 2019 even though the Kampar district
regulation which regulates the swallow's nest tax has long been ratified, the
obstacle to implementing local regulations is the weakness supervision from the
government, late in making regent regulations, not yet bringing in potential taxes,
and lack of public awareness of paying taxes.
Keywords: Government - local regulation - swallow's nest tax

Ketersediaan
#
Perpustakaan Universitas Riau 09 03. 121 (0046)
09 03. 121 (0046)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
09 03. 121 (0046)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Administrasi Negara.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
09 03. 121 (0046)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
HUKUM TATA NEGARA
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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