Albenda, Joshia Gamaliel (2023) PENERTIBAN PEMUNGUTAN PAJAK SARANG BURUNG WALET OLEH SATUAN POLISI PAMONG PRAJA KABUPATEN GUNUNG MAS PROVINSI KALIMANTAN TENGAH. Other thesis, IPDN.
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Abstract
ABSTRACK Problem Statement/Background (GAP): The role of the Civil Service Police Unit in regulating swallow's nest tax collection to optimize local revenue in Gunung Mas Regency. The low participation of swallow's nest building owners in tax payments affects the setting of targets by the Regional Revenue Agency because it adjusts the conditions and capabilities of the level of bird's nest sales each year. The role of the Civil Service Police Unit is needed in this case because it is related to the enforcement of Regional Regulations and Regional Head Regulations in accordance with their main duties and functions. Purpose: This study aims to determine the role of the Civil Service Police Unit in regulating swallow's nest tax collection, and to determine and analyze the inhibiting factors faced by the Civil Service Police Unit in regulating swallow's nest tax collection. Method: The research method used is descriptive qualitative with an inductive approach. Data collection techniques in this study are through interviews, observation, and documentation. Results: The results of this study show that the Civil Service Police Unit has not been involved in regulating the collection of swallow's nest tax because a joint team has not been formed between regional apparatus organizations so that the program has not been implemented. The Civil Service Police Unit strives for the activity program to be carried out immediately because there are still many swallow nest owners who are disobedient in paying taxes. The author's suggestion from the research that has been carried out is that local governments must immediately make decisions on the implementation of activity programs and form control teams that cooperate between relevant village apparatus organizations so that regional regulations and Regent regulations can be implemented properly. Conclusion: Efforts to Control Swallow's Nest Tax by the Civil Service Police Unit of Gunung Mas Regency of Central Kalimantan Province have not gone well, this is because the policy objectives, characteristics of implementing agents, attitudes of implementers, communication between implementers still need to be improved in establishing cooperation between regional apparatus organizations. Keywords: Control, Tax Collection, Civil Service Police Unit ABSTRAK Permasalahan/Latar Belakang (GAP): Peranan Satuan Polisi Pamong Praja terhadap penertiban pemungutan pajak sarang burung walet dalam upaya mengoptimalkan pendapatan asli daerah di Kabupaten Gunung Mas. Rendahnya partisipasi pemilik bangunan sarang burung walet dalam pembayaran pajak berpengaruh pada penetapan target oleh Badan Pendapatan Daerah karena menyesuaikan kondisi dan kemampuan dari tingkat penjualan sarang burung walet setiap tahunnya. Peran Satuan Polisi Pamong Praja di butuhan dalam hal ini karena berkaitan dengan penegakan Peraturan Daerah dan Peraturan Kepala Daerah sesuai dengan tugas pokok dan fungsinya. Tujuan: Penelitian ini bertujuan untuk mengetahui peran Satuan Polisi Pamong Praja dalam penertiban pemungutan pajak sarang burung walet, dan untuk mengetahui serta menganalisis faktor penghambat yang dihadapi Satuan Polisi Pamong Praja dalam penertiban pemungutan pajak sarang burung walet. Metode: Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan induktif. Teknik pengumpulan data pada penelitian ini adalah melalui wawancara, observasi, dan dokumentasi. Hasil/Temuan: Hasil dari penelitian ini menunjukkan bahwa Satuan Polisi Pamong Praja belum dilibatkan dalam penertiban pemungutan pajak sarang burung walet karena belum terbentuk-Nya tim gabungan antar organisasi perangkat daerah sehingga program tersebut masih belum terlaksana. Satuan Polisi Pamong Praja berupaya agar program kegiatan dapat segera terlaksana karena masih banyak pemilik sarang burung walet yang tidak taat dalam membayar pajak. Saran penulis dari penelitian yang telah dilaksakan adalah pemerintah daerah harus segera memberi keputusan pelaksanaan program kegiatan dan membentuk tim penertiban yang kerjasama antar organisasi perangkat desa terkait sehingga peraturan daerah dan peraturan Bupati dapat dijalankan dengan semestinya. Kesimpulan: Upaya Penertiban Pajak Sarang Burung Walet oleh Satuan Polisi Pamong Praja Kabupaten Gunung Mas Provinsi Kalimantan Tengah belum berjalan dengan baik , hal ini karena tujuan kebijakan, karakteristik agen pelaksana, sikap para pelaksana, komunikasi antar pelaksana masih perlu ditingkatkan dalam menjalin kerjasama antar organisasi perangkat daerah. Kata Kunci : Penertiban, Pemungutan Pajak, Satuan Polisi Pamong Praja
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Politics and Government > Governance Policing Practice |
| Depositing User: | Praktik Perpolisian Tata Pamong FPM |
| Date Deposited: | 05 Jul 2023 06:43 |
| Last Modified: | 05 Jul 2023 06:43 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/15562 |
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