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Arya Kusuma, Doddie
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Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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IMPLEMENTASI KEBIJAKAN WALI NAGARI DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI NAGARI LIMAU LUNGGO KECAMATAN LEMBANG JAYA KABUPATEN SOLOK Arya Kusuma, Doddie; Fitri, Raudatul
UNES Law Review Vol. 5 No. 2 (2022)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i2.333

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities, which are used for state purposes. According to law number 28 of 2009 Land and building taxes have been managed by the local government, in Nagari Limau Lunggo there are still many taxpayers who are absent from paying the PBB. The lack of taxpayer initiative has made the regional government of Nagari Limau Lunggo strive to ensure that the community pays their land and building tax on time. Data analysis techniques using data reduction then present the data to conclusions. The results of the analysis in this study resulted in the following conclusions: (1) Implementation of the wali nagari limau lunggo policy in paying land and building taxes so far has been quite good, in its implementation the head of the jorong has an important role in carrying out the policy. (2) In the process of implementing policies in Nagari Limau Lunggo, of course it does not always run smoothly, there are obstacles that are often found in the field by the head of the jorong as an officer who requests payment of land and building taxes in Nagari Limau Lunggo. (3) The mayor of the Limau Lunggo nagari has made various efforts in paying land and building taxes, starting from socialization by the nagari so that people are aware of the importance of paying land and building taxes, then by having a ball pick-up that makes it easier for them to pay PBB.
PEMBERDAYAAN MASYARAKAT MELALUI PENINGKATAN PENGELOLAAN BADAN USAHA MILIK NAGARI (BUMNAG) DI NAGARI KAPALO KOTO KECAMATAN NAN SABARIS KABUPATEN PADANG PARIAMAN PROVINSI SUMATERA BARAT Arya Kusuma, Doddie; Saftian Alamsyah, Dodi; Yendra, Musfi; Netrivianti, Netrivianti; Wahyudi, Wahyudi
UNES Law Review Vol. 5 No. 3 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i3.445

Abstract

Nagari is a potential place for a country's economy. The amount of potential that the Nagari has can increase the income of the Nagari community, but there are still many people who are not aware of the potential they have. One of the government's efforts to overcome this problem is by empowering the community by improving the management of Nagari-Owned Enterprises (BUMNag). This study uses a qualitative approach. Data obtained while in the field were recorded in field notes. After all the data has been collected, the next step is to analyze all the data, both primary and secondary data obtained by the researcher from the beginning to the end of the study. The results of this study indicate that community empowerment through improving the management of Nagari-Owned Enterprises is going well through the stages of increasing knowledge and skills, training, mentoring, and evaluation, and having several business units within it such as sharia savings and loans, waste banks, and agriculture. In this study, BUMNag management and the community were actively involved in every business program and with this community involvement community empowerment through BUMNag could utilize the natural potential and the potential of the community in the area.
Co-Authors Fitri, Raudatul Netrivianti Saftian Alamsyah, Dodi Wahyudi Wahyudi