Implementasi Peraturan Daerah Kabupaten Kepulauan Meranti Nomor 10 Tahun 2011 Tentang Pajak Daerah (studi Tentang Pajak Bumi Dan Bangunan Di Kecamatan Merbau)

Fadillah, Syafriko (2019) Implementasi Peraturan Daerah Kabupaten Kepulauan Meranti Nomor 10 Tahun 2011 Tentang Pajak Daerah (studi Tentang Pajak Bumi Dan Bangunan Di Kecamatan Merbau). Other thesis, Universitas Islam Riau.

Text 127310637.pdf - Submitted Version Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

Kepulauan Meranti regency number 10 of 2011 concerning regional tax, article 1 point 28 explains : “rular and urban land and building tax is a types of land tax and buildings owned, controlled and/or utilized by people or entities except, the areas used for plantation, forlestry and mining business activifies. This study uses the theory of Edward III which shows that there are four variables that play an important role in the success of policy implementation, nemely communication, resources, dispotision and bureaucratic structure. The objectives of this study were (1) to find out the implementastion of Kepulauan Meranti regency regional regulation number 10 of 2011 concerning regional taxes (study of land and building taxes in Merbau District). (2) to find out the obstacles or obstacles in implementing the land and building tax collection in Merbau District. This study uses a descriptive survey type with a quantitative approach. Data collection techniques used in this study were questionnaire, observation and documentation tekhniques. from the results of this study, it can be concluded that the implementation of Kepulauan Meranti regency regional regulation number 10 of 2011 concerning regional taxes (study of land and building taxes in Merbau District) can be categorized as quite implementated. The obstacles of obstacles in the implementing of land and building tax collection are (1) there is still a lack of socialization carried out by tax officials to several villages in the Merbau District. (2). there is still a lack of resources, namely the number of human resources (HR) and facilities or infrastructure in implementing these regional regulations. (3) still weak in giving sanctions to people who are not obedient in the payment of rural and urban land and building texas (PBB-P2).

Actions (login required)

View Item