EFEKTIVITAS PELAKSANAN PERATURAN BUPATI KOTAWARINGIN TIMUR NOMOR 29 TAHUN 2015 TENTANG SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KOTA SAMPIT
| Main Author: | Sumarjan, Dimas Tri |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51689/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/51689/2/BAB%20I.pdf http://eprints.umm.ac.id/51689/3/BAB%20II.pdf http://eprints.umm.ac.id/51689/4/BAB%20III.pdf http://eprints.umm.ac.id/51689/5/BAB%20IV.pdf http://eprints.umm.ac.id/51689/6/LAMPIRAN.pdf http://eprints.umm.ac.id/51689/ |
Daftar Isi:
- This study aims to find out how the Effectiveness of East Kotawaringin Regent Regulation Number 29 of 2015 Concerning the System and Procedure of Swallow Bird Nest Tax Collection. Therefore this study uses Jurisdiction Sociology namely Legal Research by looking at the prevailing legal norms in the community and relating them to facts that exist in the community and associated with the problems found in this study by measuring certain laws and regulations in response to legal events. happening in the community. The indicators used to describe the Effectiveness of East Kotawaringin Regent Regulation No. 29 of 2015 concerning the System and Procedure of Swallow Bird Nest Tax Collection are the implementation of policies in the form of targets or realization and efforts of regional governments and the inhibiting factors for the implementation of these policies. The results of the research and analysis show that the main problem is the Effectiveness of East Kotawaringin Regent Regulation No. 29 of 2015 concerning the System and Procedure of Swallow Bird Tax Collection. The lack of uneven and not intense data collection and outreach and the lack of awareness of employers to pay taxes. this study illustrates that the Effectiveness of East Kotawaringin Regent Regulation No. 29 of 2015 concerning the System and Procedure of Swallow Nest Tax Collection is effective enough to meet the target of regional income but when conducting field research there are still entrepreneurs who do not pay swallow tax means that the regulation has been effective but not evenly distributed. the findings of this study indicate that the implementation and implementation factors are still weaknesses that must be addressed by the regional government in the future