CD Skripsi
Implementasi Kebijakan Pajak Mineral Bukan Logam Dan Batuan Di Kecamatan Batang Gansal Kabupaten Indragiri Hulu
Non-metallic mineral and rock taxes are taxes on the activity of non-metallic minerals and rocks, both natural and natural. In Batang Gansal sub-district, there are still some managing companies that do not pay taxes to Local Revenue Board of Indragiri Hulu Regency and have not achieved the target of non-metallic mineral and stone tax revenues. But it affects the local revenue (PAD). Therefore the Government of Indragiri Hulu Regency Regulation Regulation No. 62 of 2011 on the key Implementer of Non-Metallic Mineral and Stone Tax. In addition, you can also take decisions used for registration, calculation, collection, collection and control of the company used in the Indragiri Hulu District.
The research method used in this research is qualitative. With technique that is done by purposive sampling, to informant in this research. The informants are Regional Revenue Board, Regional Secretary, Head of Registration, Data Collection, Calculation, and Mining. Then analyze the data and manage.
Based on research and research conducted in the field, it was found that the implementation of mineral and metals policy in Batang Gansal District Indragiri Hulu Regency has not been implemented optimally. This is indicated by the insufficient number of human and mineral resources. Similarly, the relationship between the Regional Income Board of Indragiri Hulu Regency with the miners that has not been done well, it is proved by the lack of socialization conducted on the tax in District Batang Gansal. That's because of the various factors that affect this implementation.
Keywords:Implementation, Non-Metallic Mineral and Stone Taxes, Batang Gansal
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