Prosedur Pengenaan Pajak Air Permukaan Terhadap Penerimaan Pendapatan Asli Daerah (Studi Kasus Kabupaten Bengkalis)
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Institusion

Politeknik Negeri Bengkalis

Author

Rahayu, Adee Siti

Subject

562 Akuntansi 

Datestamp

2022-09-20 16:05:10 

Abstract :
This study aims to determine the procedures for imposing surface water taxes on local revenue. This type of research is descriptive qualitative research. The results of the study show that: 1. The procedure for imposing a surface water tax in Bengkalis Regency is based on the Governor of Riau Regulation Number 10 of 2012 concerning Procedures for Implementing a Surface Water Tax (PAP). the first is registration, the second is data collection, the third is determination, the fourth is deposit and the last is billing. 2. The contribution of surface water tax to Regional Original Revenue has not made a significant contribution. This can be seen from the average contribution during 2016 to 2020 of 0.38% with the criteria of Very Less. It is said to be very good if the contribution criteria reaches a value above 50%, while the average achieved by Bengkalis Regency does not reach 10%. 

File :
1.TA-5304181168-Abstrak.pdf
2.TA-5304181168-BAB 1 PENDAHULUAN.pdf
3.TA-5304181168-DAFTAR PUSTAKA.pdf
4.TA-5304181168-FULL TEXT.pdf