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A Realization Analysis Of Received Motor Vehicle Tax And Behavior Of Motor Vehicle Name In The Regional Income Agency Of Central Sulawesi Province Andhy Saputra; Nurfitriana Nurfitriana
Economy Deposit Journal (E-DJ) Vol 2 No 1 (2020): Economy Deposit Journal (E-DJ)
Publisher : Fakultas Ekonomi Universitas Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.631 KB) | DOI: 10.36090/e-dj.v2i1.729

Abstract

ABSTRACK Analysis of Motorized Vehicle Tax Revenue and Fees for Transfer of Motorized Vehicles at the Revenue Agency Office of Central Sulawesi Province. The purpose of this study was to determine the Performance of Local Governments in implementing Motorized Vehicle Tax Collection and Transfer of Motor Vehicle Title Fees at the Central Sulawesi Provincial Revenue Agency Office. The main theory used in this study is Mahmudi's opinion which states that the effectiveness of local taxes shows the ability of local governments to collect local taxes in accordance with the targeted amount of local tax revenue. This type of research uses descriptive quantitative with data processing approach techniques and unstructured interviews on 7 informants who have competition in the field of regional tax management in the Central Sulawesi Regional Revenue Agency. The results showed that the performance of the Regional Government in carrying out the collection of Motorized Vehicle Tax and Transfer of Motor Vehicle Title Fee at the Regional Office of the Revenue of Central Sulawesi Province has been very good in terms of the level of Growth, Effectiveness, and Contribution of Motorized Vehicle Tax and Motorized Vehicle Transfer Fee Duty towards revenue Local tax.
Study of Policy Formulation in Drafting Regional Regulation Number 3 of 2017 concerning Riau Malay Customary Institutions, Dumai City Ahmad Tarmizi; Nurfitriana Nurfitriana; Moris Adidi Yogia; Teuku Afrizal; Ari Subowo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1956

Abstract

This research focuses on the Formulation of Regional Regulation Policy Number 3 of 2017 concerning the Riau Malay Customary Institution, Dumai City. This study aims to examine the process of formulating a Perda policy by the Dumai City DPRD and related institutions. This study used a descriptive qualitative approach, in which the informants were determined by purposive sampling from various related agencies. The results of the study found that the process of determining Perda policies follows the direction of the prevailing laws, but the compilation process has not been carried out in a holistic manner, it is lacking in depth, especially in the phase of setting the policy agenda. In this context, it was found that the identification of the problem was not very deep related to the problems and peculiarities of the local cultural, customary and historical conditions. Apart from the Perda, there is also no clear framework for protecting, defending and fighting for the fate of indigenous peoples and local communities. Furthermore, in the drafting phase, it has not yet mobilized public participation, including providing public space and public discussions. In fact, this shows the openness in the formulation phase of the Perda. The interesting thing here is that the concept of the Perda in broad terms refers too much to the Perda of the Riau Provincial Malay Customary Institution. So it is advisable to clarify the concept and frame work "so that it is affective in achieving the mission and goals of the Riau Malay Customary Institution. This study concludes that the Perda is more oriented towards micro interests, namely internal organizations, besides the need to have a legal basis, it can also be used as a basis for obtaining grant allocation from the Dumai City APBD.