Research Repository
IMPLEMENTASI PERATURAN DAERAH NOMOR 21 TAHUN 2010 TENTANG PAJAK RESTORAN TERHADAP PENINGKATAN PAJAK PADA DINAS PENDAPATAN DAERAH KABUPATEN SIDENRENG RAPPANG
Author : Herman Dema
Abstrak:
The objective of the research were to find out the implementation of the
Regional Regulation Number 21/2010 year about Tax to Increase Local Tax Restaurants
Service SidenrengRappang. The population of the research are all across the taxpayer in
SidenrengRappang as many as 44 taxpayers.the sample in this research were taken by
using total sample or samples saturated. The data of this research were collected by using
observation, questionnaires, interviews, and library research (documentation). The data
obtained were processed using with the help of frequency tables and percentages. The
result of data analysis showed that there (1) implementation of the Regional Regulation
Number 21/2010 Year on the Local Tax Increase Tax Revenue Service SidenrengRappang
considered influential had value of 74% but there is one less running maximum indicator
that is consistent with a value of 38,6%. (2) Factors that affect the implementation of the
Regional Regulation No. 21/2010 Year on the Local Tax Increase Tax Revenue Service
SidenrengRappang ie amounting to Resources by 60% , 72,8% Communication, Structures
bureaucracy by 79 and 97,2% Dispositions.