Research Repository
Analisis Pemungutan Pajak Bumi dan Bangunan di Kabupaten Buol Toli Toli Provinsi Sulawesi Tenga
Author : Ahmad Mustanir
Abstrak:
This study aims to know about levies market policies towards improving reception on the Lancirang
Market of Pitu Riawa in Sidenreng Rappang Regency and to determine market levies management by the
Department of Revenue to the increased acceptance of market levies in Lancirang Market in Sidenreng
Rappang. The method used in this research is quantitative research method (table percentage). Techniques
of data collection is by distributing questionnaires to the respondents amounted to 81 people for a
compulsory levy and 12 people from the Department of Revenue employee and conducting the direct
interview to informants of 5 people.
From this research, it can be presented that the factors which influence the policy implementation
of Regional Regulation Nu. 13 of 2011 about Service Fees Market Nu 4, includes communicating,
organizing, implementing, and monitoring the obtained 78?sed on the accumulated number of overall
average percentage of indicator of market retribution management.
In this research, there are the indicators of market retribution management in Lancirang market
which include planning, organizing, implementing, and monitoring of the obtained 67.25?sed on the
accumulated number of overall average percentage of the indicators of market retribution management.
As the indicators of acceptability Regional Income from market levy sector Nu 5, covers expanding
the revenue base, strengthening the process of collection, improving the supervision, increasing the
administrative efficiency and reducing the cost of collection, and improving the capacity through better
planning, which of the 12 respondents who participated obtained 75 , 4% of the accumulation of each
indicator output or outcome of research undertaken.
Keywords: Policy Implementation, Management Effectiveness, Acceptance Retribution