Analisis Terhadap Pelaksanaan Pemungutan Pajak Mineral Bukan Logam dan Batuan Di Desa Teratak Buluh Kecamatan Siak Hulu Ditinjau Dari Peraturan Daerah Kabupaten Kampar Nomor 08 Tahun 2011 Tentang Pajak Mineral Bukan Logam Dan Batuan

Kholik, M. Adam (2021) Analisis Terhadap Pelaksanaan Pemungutan Pajak Mineral Bukan Logam dan Batuan Di Desa Teratak Buluh Kecamatan Siak Hulu Ditinjau Dari Peraturan Daerah Kabupaten Kampar Nomor 08 Tahun 2011 Tentang Pajak Mineral Bukan Logam Dan Batuan. Other thesis, Universitas Islam Riau.

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Abstract

The sand and gravel mining in Siak Hulu District is not realized, because most of these mining activities were not carried out pocketing a permit and it is carried out illegally by using backing elements apparatus. So that mining of Non-Metal Mineral and Rock materials continues to run without any obligation to pay taxes as stated has been regulated in Perda No. 08 of 2011, on the other hand, the lack of socialization given by the Bapenda of Kampar Regency to the rise illegal mining along the Kampar river. The author determines the main problem regarding the implementation of the collection Non-Metal Mineral and Rock Tax and Constraints in Implementation Non-Metal Mineral and Rock Tax Collection in Teratak Buluh Village Siak Hulu District in terms of Kampar District Regulation Number 08 of 2011 concerning Tax on Non-Metal Minerals and Rocks. This writing when viewed from the type of research, using the method observational research research that is by means of a survey, which is the author directly to the research location to obtain the necessary data with using data collection tools in the form of interviews and questionnaires. The nature of This research is descriptive, which means this research provides an overview clear and detailed. Implementation of Non-Metal Mineral and Rock Tax Collection in Teratak Buluh Village, Siak Hulu District in terms of Regional Regulations Kampar Regency Number 08 of 2011 concerning Non-Metal Mineral Tax and Rocks that the tax collection for Non-Metal Minerals and Rocks has been completed implemented properly in accordance with the Kampar District Regulation No. 8 In 2011, however, in its implementation there were still taxpayers found as many as 6 (six) people who are late in making tax payments to Bapenda Kampar Regency and this causes the taxpayer to be charged administrative sanction in the form of interest as much as 2% of late payment Non-Metal Mineral and Rock tax. Constraints in Implementation Non-Metal Mineral and Rock Tax Collection in Teratak Buluh Village Siak Hulu District in terms of Kampar District Regulation Number 08 of 2011 concerning Tax on Non-Metal Minerals and Rocks that These obstacles include: lack of human resources, at which level taxpayer education up to junior high school, high school and college level, Furthermore, the obstacle to the amount of the tax rate is 25% and more with complicated bureaucracy and lack of socialization so that implementation a collection of Metal Mineral and Rock Tax should be further increased.

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