CD Tesis
Relasi Pemerintah Daerah Dan Perusahaan : Studi Kasus Penerapan Pajak Penerangan Jalan (Non PLN) Di Kabupaten Siak Tahun 2011-2015
Street lighting tax (RPM) is a local government efforts to increase revenue by Local Government initiatives in this context Siak district government. This policy is set out in Regulation No. 14 of 2006On Amendment of Siak Regency Regulation No. 18 Year 2002 concerning street lighting tax. Since the set up of study, the realization of revenue has not met the target set by the Government of Siak. The limited capacity of the organization and administrative management into the background of this study. Furthermore, based on the study conducted by the policy theory and relationships between actors and institutions in the implementation of the policy.
The study was conducted with a qualitative approach that focuses attention on the actions of actors and institutions as well as their relationship with policy implementation PPJ Non PLN. These data are needed for both primary and secondary data were collected by interview, observation and documentation. Furthermore, the data were analyzed using qualitative data analysis techniques.
This study found that (a) Relation between government actors in the implementation of Regional Regulation No. 19 Year 2010 regarding the street lighting tax, especially Non PLN limited by the authority between instances, (b) Low acceptance of PPJ Non PLN is also influenced by the working mechanisms and bureaucratic structures DPPKAD as leading sector Taxes and Levies, (c) Differences in the interpretation of policies between the government and the company led to the regulation is not acceptable to the company as the object of taxation that most of the objections to the enforcement of this regulation, and (d) public participation, especially by the company as the object of the tax / mandatory low taxes, this is because the policy of Non PLN RPM does not cause additional value for the company.
Keywords: Relations Actor, Regional Policy, Tax and Local Revenue
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