Noval, Ahmad (2023) Implementasi Peraturan Daerah Kabupaten Kampar Nomor 10 Tahun 2011 Tentang Pajak Sarang Burung Walet Di Kabupaten Kampar (studi Dasar Pengenaan Tarif Pajak). Other thesis, Universitas Islam Riau.

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Abstract

Kampar Regency Regional Regulation Number 10 of 2011 concerning Swallow's Nest Tax is one of the Regional Government's efforts to increase PAD from the swiftlet business sector, but after this regulation was implemented from 2020 to 2023, the achievement was only 16 to 27%, even though every year the number swallow nest entrepreneurs are always increasing. So based on the problems above, the researcher is interested in conducting a study with the aim of finding out how the implementation of the Kampar Regency Regional Regulation Number 10 of 2011 concerning Swallow's Nest Tax in Kampar Regency and to find out the obstacles to the Implementation of the Regional Regulation. The research method used is a qualitative method with a descriptive type. The theory used in this research is George C. Edward III's Implementation Theory. Which there are 4 indicators that will be seen, namely communication, resources, disposition, and organizational structure. From the results of the discussion it is known that almost all of the indicators or more than 50% of the items assessed have been implemented properly, although the resource indicator in the form of the number of implementing officers is still lacking, moreover the Kampar district has a large enough area so that it slows down tax revenues from the swallow's nest sector, then there was an objection response from some swallow nest entrepreneurs who are taxpayers to the standard selling price of swallow nests and the amount of tax which so far has been a problem that has not been accommodated. From the results of the study it can be concluded that the implementation policy of Kampar Regency Regional Regulation Number 10 of 2011 concerning Swallow's Nest Tax in Kampar Regency is quite well implemented.

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