Evaluasi Pelaksanaan Tugas Unit Pelaksana Teknis Badan Pendapatan Daerah Pemerintah Daerah Provinsi Riau dalam Pemungutan Pajak Air Permukaan di Kabupaten Rokan Hulu

Muslim, Muslim (2018) Evaluasi Pelaksanaan Tugas Unit Pelaksana Teknis Badan Pendapatan Daerah Pemerintah Daerah Provinsi Riau dalam Pemungutan Pajak Air Permukaan di Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the results and barriers of the implementation of surface water tax collection implemented by Technical Service Unit Riau Province Income Board in Rokan Hulu District. Indicators to determine the results of the implementation of surface water tax collection consist of input, process, output and outcome. The type of research located in Rokan Hulu District, especially in Tambusai and Tambusai Utara subdistricts is descriptive and quantitative approach method supported by qualitative method. There are two types of data used in this study that primary data collected by quisioner and interview techniques and secondary data collected by observation and documentation techniques. Populations and samples in this study are varied consisting of elements of Technical Implementation Unit of Bapenda Riau Province and oil palm plantation companies. Sampling technique for head of Tambusai Revenue Service Unit is census technique while for element of taxpayer company that is purposive sampling technique. Data analysis in this study is deductive, data information collected through data collection techniques will be described in accordance with factual conditions in the field objectively. Based on the analytical technique, the results of research implementation of Task Unit Technical Implementation Regional Income Board Riau Province In Surface Water Tax Collection in Rokan Hulu Regency "Good Enough" This assessment is based on the assessment of respondents are at a fairly good interval of 57% at a rank of 34% - 65%. However, there are still some obstacles experienced by Tambusai Revenue Service Unit in the surface water taxation of facilities and infrastructure owned by Tambusai Revenue Service Unit is still inadequate, especially operational vehicle, building is still narrow, the complexity of regulation of water tax regulation surface and the number of human resources are still lacking. While the recommendation of the researchers to consider is to Technical Service Unit Riau Province Income Agency to equip facilities and infrastructure and improve the competence of human resources in providing services and to taxpayers to pay surface water tax in accordance with the cumulative tariffs that have been calculated every month without any cuts.

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