Asdi, Zulmizan (2025) Evaluasi Pelaksanaan Peraturan Daerah Kabupaten Rokan Hilir Nomor 10 Tahun 2011 Tentang Pajak Mineral Bukan Logam Dan Batuan. Other thesis, Universitas Islam Riau.
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Abstract
According to Article 15 of the Regional Regulation of Rokan Hilir Regency Number 10 of 2011 Concerning Tax on Non-Metallic Minerals and Rocks, SKPDKB, SKPDBT, STPD, correction decision letters, objection decision letters, and appeal decisions, which cause the amount of tax to be paid to increase are the basis for tax collection that must be paid within a maximum period of 1 month from the specified date. The purpose of the study To find out the implementation and To find out the obstacles in the implementation of the Regional Regulation of Rokan Hilir Regency Number 10 of 2011 Article 15 Concerning the Method of Payment of Non-Metallic Minerals and Rocks in Rokan Hilir Regency. This research was conducted using a qualitative method and using a descriptive research type. The results of the study are as follows: The Effectiveness of Rokan Hilir Regency Regional Regulation Number 10 of 2011 Concerning Tax on the Extraction and Processing of Non-Metallic Minerals and Rocks which has been implemented in the implementation of non-metallic mineral and rock tax collection certainly has a good impact on encouraging every person or legal entity that manages stone or non-metallic mineral mining to pay tax obligations. The efficiency of efforts made by the government to increase the receipt of nonmetallic mineral and rock tax payments using a self-assessment system. Adequacy in the Implementation of non-metallic mineral and rock tax payments has begun to be orderly in making Non-Metallic Mineral and Rock tax payments. The Responsiveness of the Rokan Hilir Regency Regional Revenue Agency provides Complaint services or accommodates aspirations or suggestions from the community that can be submitted directly to the Rokan Hilir Bapenda service sector. The obstacles are that some individuals, both individuals and legal entities, manipulate their income to reduce tax liabilities. secondly, there are some individuals and/or companies that are less cooperative in paying taxes and taxes owed, in other words, taxpayers are negligent in paying their obligations. thirdly, there are also village governments that do not provide information about taxes received from mining, which raises suspicions of corruption by the community. There are also village governments that are slow in implementing the development process so that the community feels the lack of benefits from mining in their village
| Item Type: | Thesis (Other) |
|---|---|
| Contributors: | Contribution Contributors NIDN/NIDK Sponsor Rusadi, Sylvina 1029019003 |
| Subjects: | J Political Science > JS Local government Municipal government |
| Divisions: | > Ilmu Pemerintahan Ilmu Pemerintahan |
| Depositing User: | Mia |
| Date Deposited: | 02 Oct 2025 01:21 |
| Last Modified: | 02 Oct 2025 01:21 |
| URI: | https://repository.uir.ac.id/id/eprint/30740 |
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