Implementation of Local Regulation number 3 year 20011 on local taxes, especially on the collection of entertainment taxes Kolaka District Kolaka Regency

By | April 13, 2018

Implementation of Local Regulation number 3 year 20011 on local taxes, especially on the collection of entertainment taxes Kolaka District Kolaka Regency

ABSTRACT

1Wahyuddin 2Lamo, Achmad 3Mallapiseng, Arafat Yasir

This study aims to Implementation of Local Regulation number 3 year 20011 on local taxes, especially on the collection of entertainment taxes Kolaka District Kolaka Regency and to know Factors that Become Inhibitors in Implementation of Local Regulation number 3 year 20011 on local taxes, especially on the collection of entertainment taxes Kolaka District Kolaka Regency.

This research is kind of descriptive research with number of 11 informants, data collecting technique used in this research is library study, field research consists of observation, interview and documentation, and data analysis technique which in this research use interactive research model that is data collecting, data reduction, data presentation, and conclusions.

So it can be concluded that Implementation of Local Regulation number 3 year 20011 on local taxes, especially on the collection of entertainment taxes Kolaka District Kolaka Regency in general not yet optimal but especially in the procedure of collection of entertainment tax and have good and in accordance with applicable procedure.

Keywords: Implementation of Regional Regulation Number 3 Year 2011, the collection of entertainment tax