PEMUNGUTAN RETRIBUSI DAERAH PADA SEKTOR PARIWISATA DANAU KERINCI SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN KERINCI

madeleine, yeza titania (2020) PEMUNGUTAN RETRIBUSI DAERAH PADA SEKTOR PARIWISATA DANAU KERINCI SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN KERINCI. Diploma thesis, Universitas Andalas.

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Abstract

Basic provisions governing state finances, namely Article 23 A of the 1945 Constitution of the Republic of Indonesia. Taxes and other levies that are forcing for state purposes are regulated by law. -invited. In implementing regional autonomy, each region has rights and obligations, one of which is to collect local taxes and levies. Local taxes and levies are regulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. Article 95 and Article 156 of the PDRD Law emphasize that regional taxes and levies must be stipulated by a regional regulation. In its implementation, the collection of fees on the tourism sector of Lake Kerinci is carried out by the Regional Government through the Kerinci Regency Tourism and Culture Office. Retribution collection is carried out by officers and managers. However, in its implementation there are individuals who collect fees beyond what has been regulated in the Perda. Based on this, the authors are interested in conducting research on 1) How are the levies collected on the Kerinci Lake tourism sector as a source of local revenue? 2) What are the obstacles faced in the collection of regional levies in the Kerinci tourism sector as a source of local revenue? This research uses an empirical juridical approach, the nature of the descriptive analytical research, the data collection techniques are carried out by document study and interviews. Based on the research conducted, the results obtained are 1) collection of levies on the tourism sector of Lake Kerinci as a source of local revenue in general, in accordance with what is regulated in the Regional Regulation of Kerinci Regency Number 12 of 2019 concerning Business Service Levies 2) There are obstacles faced by the Kerinci Regency Tourism and Culture Office, namely that there are officers or managers who are not responsible for collecting retribution rates that exceed what has been regulated in the Perda and do not use official tickets that have been printed by BPKPD.

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