PELAKSANAAN KEBIJAKAN PAJAK SARANG BURUNG WALET KOTA PEKANBARU TAHUN 2012-2013 DALAM PERSPEKTIF OTONOMI DAERAH

Abstract

Pekanbaru City Government to increase revenue (PAD) in accordance
with the order to build a regional autonomy impose tax Swallow's Nest which was
arranged through Pekanbaru City Regulation No. 10 of 2011 which is guided by
the Act No. 28 of 2009 on Tax and Levies. With the enactment of the Tax
Swallow's Nest in the city is expected to boost revenue Pekanbaru Pekanbaru and
assist in the development in the city of Pekanbaru. Swallow's Nest tax for 2 years
passed since its implementation in 2011 until the end of December 2013 did not
produce. Swallow's Nest tax is expected to increase revenue Pekanbaru was still
very far from the target of the tax levy itself. Departing from the above
phenomenon, the authors are interested in studying this matter with the title
"Implementation of Tax Policy Swallow's Nest Pekanbaru City Year 2012-2013 in
the Perspective of Regional Autonomy".
Based on the results of studies using the theory of Edward III, researchers
concluded that the Tax Policy Implementation Swallow's Nest Pekanbaru City
Year 2012-2013 in the Perspective of Regional Autonomy is not going well. This
is due to the realization of this tax is far from the target and did not produce.
Some of the causes include lack of awareness of employers to pay taxes swallow.
Several factors in the implementation, such as communication between Revenue
Service Pekanbaru and employers do not swallow well established. Resources
such as the budget has not been provided to support the implementation.
Employees in Pekanbaru City Revenue Service as not serious in implementing it.
Keywords : Regional Autonomy, PAD, Tax, Implementation