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Marchelin
Universitas Kristen Indonesia Toraja
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Analisis Yuridis Peraturan Daerah Kabupaten Toraja Utara No.15 Tahun 2011 tentang Retribusi Rumah Potong Hewan Marchelin Marchellin
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11118

Abstract

This research examines the implementation of Slaughterhouse Retribution (RPH) in North Toraja Regency with a focus on the aspects of internal control systems in revenue collection. According to the BPK Audit Report on the Financial Statements of PEMDA Toraja Utara in 2018, Slaughterhouse Retribution is a significant contributor to Regional Original Income, generating IDR 5,593,050,800.00 with a realization percentage of 93.22%. However, it is observed that this revenue may not be optimized due to various factors under investigation. One critical aspect under scrutiny is the legal framework governing Slaughterhouse Retribution. This study primarily delves into the regional regulations serving as the legal foundation for Slaughterhouse Retribution in North Toraja. Employing a descriptive-qualitative approach, this research collects primary data through focus group discussions and interviews, while secondary data is derived from an examination of pertinent statutes and regulations. The data is subsequently processed using content analysis and comparative analysis. The study reveals a misalignment between various provisions within North Toraja Regional Regulation No. 15 of 2011, as well as inconsistencies with other laws and regulations, notably Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, and legal regulations pertaining to protected.
Co-Authors Alicia Tiara Pamangin Asriani Asriani Bergita Gela M.S Chrismesi Pagiu Damayanti, Irene Devi Dina Ramba' Eka Priska Kombong Harni Eirene Tarru Hendrik Hernita Matana Jerlin Mambaya Josua Laurentius Michael, Aryo Mince Batara Muhammad Sofwan Adha Novalia Sulastri Pemi Pemi Saladan, Fidryani Semuel Yakobus Padang Susanna Vonny N. Rante Yulianus M. Rombeallo Yulianus Marampa Rombeallo