IMPLEMENTATION REGULATIONS OF THE AREA NUMBER 3 YEAR 20011 ABOUT TAX AREAS ESPECIALLY IN THE POLL TAX DIKECAMATAN ENTERTAINMENT KOLAKA REGENCY KOLAKA

By | September 4, 2017

IMPLEMENTATION REGULATIONS OF THE AREA NUMBER 3 YEAR 20011 ABOUT TAX AREAS ESPECIALLY IN THE POLL TAX DIKECAMATAN ENTERTAINMENT KOLAKA REGENCY KOLAKA

Abstract

1Wahyuddin, 2Said, Achmad Lamo

This research aims to know the implementation of PERDA No. 3 in 2011 about local tax specifically on Entertainment Tax and the like in Kolaka Regency Kolaka and to know the factors that hampered implementation PERDA No. 3 in 2011 about local tax specifically on entertainment Tax and the like in Kolaka Regency Kolaka

This research is descriptive research types with a total of 11 people informant, the dwarf in the collection of data used in this study i.e., the study of librarianship, research field which consists of observation, interview and documentation, and data analysis on engineering research using interactive research model that is the collection of data, data presentation, data reduction, and the withdrawal of the conclusion.

Then it can be drawn the conclusion that the implementation of local regulations No. 3 year 20011 about tax areas, especially in the poll tax and the like subdistrict of Kolaka Regency Kolaka in General not optimal, but particularly on entertainment and tax collection procedures already well and in accordance with the applicable procedures.

Keywords: Implementation of regional Regulation number 3 of the poll tax in 2011, Entertainment