Evaluasi Kebijakan Pemungutan Pajak Mineral Bukan Logam Dan Batuan Di Kecamatan Ujung Batu Kabupaten Rokan Hulu

Pratama, Adi (2022) Evaluasi Kebijakan Pemungutan Pajak Mineral Bukan Logam Dan Batuan Di Kecamatan Ujung Batu Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the evaluation of the Non-Metal Mineral and Rock Tax Collection Policy in Ujung Batu District, Rokan Hulu Regency. The theory used in this research is the evaluation theory proposed by William N Dunn (2008:126) including; Effectiveness, Adequacy, Equity, Responsiveness and Accuracy. This type of research is a qualitative type, and the research location is carried out in Ujung Batu District, Rokan Hulu Regency. There were 4 people who were used as informants in this study and to collect and search for data researchers used interviews in this study, after the data was collected and analyzed descriptively, in order to get answers about the Evaluation of Policies for Collection of Taxes on Non-Metal Minerals and Rocks in Ujung Batu District Rokan Hulu Regency. After conducting research and in-depth interviews, the results of the research on the Evaluation of Policies for Collection of Non-Metal Minerals and Rocks Tax in Ujung Batu District, Rokan Hulu Regency are "Good Enough", with several obstacles. Convoluted systems and procedures make taxpayers feel burdened in the process of paying taxes and being taxpayers are reluctant to pay taxes, regarding the division of labor it is not effective enough this is because there is only one person on duty as the coordinator of each sub-district who takes care of various types of taxes, not only taxes on minerals, not metals and rocks. There are still many tax payments that are in arrears for years that affect regional income, basically the payment system for taxes on non-metallic minerals and rocks is carried out by self assessment (calculated and paid for by yourself) however, for remote areas a collection process is carried out, because in the process of payment taxpayers have difficulty due to the distance to reach the place of tax payment is quite far.

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