Studi Implementasi Kebijakan Pajak Air Permukaan Umum (APU) di Provinsi Sumatera Utara

Abstract

Various measures or policies pursued by the government and accompanied by a growing awareness of society in meeting their tax obligations, has been able to increase tax revenue from year to year. Local Revenue (PAD), Balance Fund (DPD), Cigarette Taxes and Profit Sharing is a kind reception to finance development and local governance in the province of North Sumatra. One type of local tax revenues are an important role in financing regional development, the government of North Sumatra province through tax revenue Surface Water Works (APU). In accordance with the Regional Regulation No. 1 of 2011 on Local Taws Province and Governor Regulation No. 23 Year 2011 regarding Implementation Guidelines for Tax Collection of Surface Water in North Sumatra Province, Tax Surface Water Works (.4PU) is one source of local taxes and levies that are part of the source of local revenue (PAD). The research approach chosen by the researchers to observe, collect information on the implementation of the Tax Tax Surface Water Works (APU). In this study the authors use descriptive research with a qualitative approach. By using this type of research the author would like to give you an idea as precisely as possible in a systematic and thorough about the implementation of tax policies Surface Water Works (APU) in the province of North Sumatra. In the implementation, the implementation Pergubsu number 24 in 2011 was not easy. One could be a polemic is a tax case Surface Water Works (APU) on the taxpayer. Some cases where the taxpayer refuses to pay taxes Surface Water Works (APU), a lot happened Generally they consider special treatment Air Base Price (HDA) has not been the subject of tax and financial burden. The refusal anyone ever submitted to the DP RD North Sumatra, as in the case of PT Ina/um. The results showed still many taxpayers who do not have a water meter, so that the determination of the amount of water using a system of assessment, the amount of the potential that exists inland making it difficult for officers to reach out to the location, there is still a lack of personnel officers and still the lack of facilities and infrastructure employees. In this study the authors advise them For taxpayers and the whole society is expected to have great awareness will be the regional development and tax matter that continues to grow and has a high quality for the community. As for Tax Implementing sebagaiknya to socialize with the people and taxpayers of the Surface Water Tax, both of taxation, tax rates are also procedures for tax calculation.