PELAKSANAAN PEMUNGUTAN PAJAK AIR PERMUKAAN BERDASARKAN PERATURAN DAERAH PROVINSI JAWA TENGAH NOMOR 2 TAHUN 2011 TENTANG PAJAK DAERAH PROVINSI JAWA TENGAH DI UP3AD SUKOHARJO DAN BPSDA BENGAWAN SOLO

Purnamaningrum, Cyintia (2017) PELAKSANAAN PEMUNGUTAN PAJAK AIR PERMUKAAN BERDASARKAN PERATURAN DAERAH PROVINSI JAWA TENGAH NOMOR 2 TAHUN 2011 TENTANG PAJAK DAERAH PROVINSI JAWA TENGAH DI UP3AD SUKOHARJO DAN BPSDA BENGAWAN SOLO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    This research aims to know the implementation of the voting rules of the Central Java Area number 2 in 2011 about tax areas of Central Java province in UP3AD Sukoharjo and BPSDA Bengawan Solo. It also wants to know the factors that affect tax billing of water surface. This research use sociological methods of empirical research or descriptive nature. As for the data being used is the primary data, namely data obtained directly from respondents through interviews, as well as secondary data i.e. data obtained from the literature as well as research. In analyzing the study data using qualitative methods of analysis that is in addition to collecting and compiling the data as well trying to explain, analyze, and deliver the conclusions. Data collection techniques used in this research was through interviews with employees of the UP3AD Sukoharjo and BPSDA Bengawan Solo, and the study of librarianship, namely the acquisition of data acquired from collecting legislation, documents, literature and other libraries as well as research source. From the results of this research it can be concluded that the implementation of tax-collecting surface water in UP3AD Sukoharjo and BPSDA Bengawan Solo has been implemented in accordance with the procedures and the procedures set out in the regulations of the Central Java province Area number 2 in 2011 about tax areas of Central Java province and the Technical Implementation, namely the decision of the head of Department of revenue Area of Central Java province Number 973/7853/2013. The voting process itself was implemented properly by UP3AD Kabupaten Sukoharjo and BPSDA Bengawan Solo with proven his obligaion unfulfilled UP3AD Kabupaten Sukoharjo to all taxpayers, tax collection this surface water in UP3AD Sukoharjo already meets the elements of legal certainty. Keywords: Tax, The Utilization ,Surface Water.

    Item Type: Thesis (Other)
    Subjects: K Law > K Law (General)
    Divisions: Fakultas Hukum > Ilmu Hukum
    Depositing User: Cantya Dyana Larasati
    Date Deposited: 05 Dec 2017 19:37
    Last Modified: 05 Dec 2017 19:37
    URI: https://eprints.uns.ac.id/id/eprint/36675

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