CD Tesis
Evaluasi Peraturan Daerah Kabupaten Kampar Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet
The background of this research is the implementation of Kampar Regency Local Regulation Number 10 of 2011 concerning Tax on Swallow Nest. The objective of this study is to analyze Evaluation of Kampar Regency Local Regulation Number 10 of 2011 concerning Tax on Swallow Nest, to find out and to analyze factors affecting the evaluation of the local regulation.
This research uses a qualitative descriptive research method. Primary data were obtained from face-to-face interviews with key informants. They are Head of Legal Sub-Section of Kampar Regent Office, Head of Kampar Regency Revenue Service Office, Secretary of Kampar Regency Local Government 2006-2011, swallow nest businessmen and people around swallow nest breeding. Secondary data are obtained from research documents.
The research findings reveal that elements of explanation factor or communication supports the success of implementation of Kampar Regency Local Regulation Number 10 of 2011 concerning Tax on Swallow Nest. Elements of compliance factors also support the success of implementation of the regulation. However, an audit of supervision has not been carried so well that the local regulation is not enforced well. In addition, elements of accounting factors support the success of implementation of the regulation in the view of the impact on socio-economic activities of swallow nest breeding business. Other Factors affecting the Evaluation of the local regulations are lack of availability of human resources who are reliable to carry out such evaluation. This condition happens due to the lack of evaluation culture, low human resources, inadequate facilities, lack of discipline, and low compliance of people.
Keywords: Evaluation, Local Regulation, Tax on Swallow Nest
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