Evaluasi Pelaksanaan Pembayaran Pajak Sarang Burung Walet Di Upt Badan Pendapatan Daerah Kecamatan Rupat Utara Kabupaten Bengkalis

Sukrizal, Sukrizal (2019) Evaluasi Pelaksanaan Pembayaran Pajak Sarang Burung Walet Di Upt Badan Pendapatan Daerah Kecamatan Rupat Utara Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine and evaluate the implementation of payment for swallow's nest tax in the UPT Regional Revenue Agency Rupat Utara District, Bengkalis Regency. The assessment indicators used in this study are Input Evaluation (Input), Process (Process), Output (Output), Impact (Outcome). The type of research used in this study is Quantitative Descriptive Type, The location of this study was carried out at the Office of the Regional Revenue Unit of North Rupat Subdistrict, Bengkalis Regency. The population was thirty-five people. The sample was for the UPT District Regional Revenue Staff. census totaling six people. As for the sample of respondents who are taxpayers in this study the researchers used a simple random sampling technique to easily gather information with a total of fourteen people. Data collection techniques used in questionnaires, interviews, observation and documentation, data analysis techniques used percentage techniques (Likert scale) and the technique of determining hypotheses (descriptive statistics). The results of the study are attached in the form of a frequency table and explained descriptively, the results of the assessment on the "Input" indicator are in the Good category. Based on the assessment on the "Process" indicator in the Good category. Based on the assessment on the "Output" indicator in the Good category. Based on the assessment on the "Outcome" indicator, it is in the Good category., Bengkalis Regency, were determined from 4 indicators, namely input, process, output, and outcome. Suggestions that researchers can give are: To achieve the target of swallow nest tax, the UPT Bapenda should conduct socialization or counseling to the community regularly, so that the community, especially the swallow nest business actors, can know the importance of obligations in paying taxes. Swallow entrepreneurs are further enhanced and have a sense of responsibility for their obligations as taxpayers in paying for swallow's nest tax.

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