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Journal Of Contemporary Public Administration (JCPA)
Published by Universitas Warmadewa
ISSN : 27770745     EISSN : 27770737     DOI : https://doi.org/10.22225/jcpa
Core Subject : Social,
Social Sciences
Journal of Contemporary Public Administration (JCPA) is an open access scientific journal dedicated to entertain the latest debate and discussion on all facets of public administration, policy, and management. Articles are published in form of empirical research, conceptual or theoretical framework. The publication is done twice a year, on May and November, using Indonesian Language. Authors are invited to submit complete unpublished and original works, which are not under review in any other journal. This journal has been distributed by Faculty of Political Science, Universitas Warmadewa. This journal encompasses original research articles, review articles, and short communications, including: Good Governance Administration Public Management Collaborative management Public Services Public Policy Innovation and e-government
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 1 Documents
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Search results for , issue "68-73" : 1 Documents clear
Implementasi Kebijakan Nilai Pasar Dalam Pemungutan Pajak Mineral Bukan Logam dan Batuan di Kabupaten Karangasem Kadek Trisna Budhi Suryawan; Ida Ayu Sri Widnyani
Journal of Contemporary Public Administration 68-73
Publisher : Program Studi Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jcpa.2.2.2022.68-73

Abstract

The establishment of a market value policy is expected to increase the PAD of Karangasem Regency. However, in its application, the Karangasem Regency BPKAD still finds differences in the selling value of non-metallic minerals and rocks among entrepreneurs. This study focuses on the implementation of market value policies in collecting taxes on non-metallic minerals and rocks in Karangasem Regency, obstacles and efforts to overcome obstacles. The study used descriptive qualitative methods and data collection techniques using interview instruments, observation, documentation studies and online searches. The results of the study found that the implementation of the market value policy in collecting taxes on non-metallic minerals and rocks in Karangasem Regency has not run optimally due to several obstacles.

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