Jurnal Ilmu Administrasi Negara
Vol 13, No 2 (2015)

KINERJA UNIT PELAKSANA TEKNIS DAERAH (UPTD) PEMUNGUTAN PAJAK AIR BAWAH TANAH

Elanda Sari (Unknown)



Article Info

Publish Date
24 Oct 2016

Abstract

Performance Regional Technical Implementation Unit (UPTD) Tax Collection of ground water. The purpose of this study was to describe and analyze the performance UPTD District of Bengkalis in tax collection of underground water and the factors that influence it. This research method including qualitative research. The informants are UPTD Subdistrict Head Bengkalis, an employee of the District UPTD Bengkalis, tax payers and tax collectors officer. The technique of collecting data using interview techniques and documentation, while data analysis techniques using qualitative techniques with a descriptive approach. The survey results revealed that the District Bengkalis UPTD performance in tax collection of underground water in the Department of Revenue Bengkalis basically still low. While the factors that affect the performance of the District UPTD Bengkalis factor is still low awareness of the taxpayer in the form of an obligation to pay taxes as dependents. This makes the tax officers overwhelmed the field officers to collect and shortcomings in implementing tax collection.

Copyrights © 2015






Journal Info

Abbrev

JIANA

Publisher

Subject

Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmu Administrasi Negara contains articles and scientific papers in the form of research and non-research results, both in government institutions or in the community. This journal focuses on the theoretical and practical study of public policy starting from the formulation, implementation, ...