The Implementation of Local Regulation Number 3 Years 2011 on Local Taxes, Especially on the Collection of Restaurant Taxes and the Like in Kolaka District Kolaka Regency

By | April 13, 2018

The Implementation of Local Regulation Number 3 Years 2011 on Local Taxes, Especially on the Collection of Restaurant Taxes and the Like in Kolaka District Kolaka Regency

ABSTRACT

1Adnan, Aswar 2Azhari 3Mallapiseng, Arafat Yasir

This study aims to determine The Implementation of Local Regulation Number 3 Years 2011 on Local Taxes, Especially on the Collection of Restaurant Taxes and the Like in Kolaka District Kolaka Regency and to determine the factors – Factors that become obstacles in The Implemention of Local Regulation Number 3 Years 2011 on Local Taxes, Especially on the Collection of Restaurant Taxes and the Like in Kolaka District Kolaka Regency

This research is kind of descriptive research with the 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.

It can be concluded that The Implemention of Local Regulation Number 3 Years 2011 on Local Taxes, Especially on the Collection of Restaurant Taxes and the Like in Kolaka District Kolaka Regency in general not yet optimal but specially in the procedure of collection of restaurant tax and the like have especially and informants applicable procedure.

Keywords: Public Policy, Policy Implementation, Tax