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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik ARISTO
Bherry Tinanto
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Languange, Linguistic, Communication & Media Social Sciences

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PELAKSANAAN KEBIJAKAN PAJAK SARANG BURUNG WALET KOTA PEKANBARU TAHUN 2012-2013 DALAM PERSPEKTIF OTONOMI DAERAH Tinanto, Bherry; ", Erman
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 2, No 1: WISUDA FEBRUARI 2015
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Pekanbaru City Government to increase revenue (PAD) in accordancewith the order to build a regional autonomy impose tax Swallow's Nest which wasarranged through Pekanbaru City Regulation No. 10 of 2011 which is guided bythe Act No. 28 of 2009 on Tax and Levies. With the enactment of the TaxSwallow's Nest in the city is expected to boost revenue Pekanbaru Pekanbaru andassist in the development in the city of Pekanbaru. Swallow's Nest tax for 2 yearspassed since its implementation in 2011 until the end of December 2013 did notproduce. Swallow's Nest tax is expected to increase revenue Pekanbaru was stillvery far from the target of the tax levy itself. Departing from the abovephenomenon, the authors are interested in studying this matter with the title"Implementation of Tax Policy Swallow's Nest Pekanbaru City Year 2012-2013 inthe Perspective of Regional Autonomy".Based on the results of studies using the theory of Edward III, researchersconcluded that the Tax Policy Implementation Swallow's Nest Pekanbaru CityYear 2012-2013 in the Perspective of Regional Autonomy is not going well. Thisis due to the realization of this tax is far from the target and did not produce.Some of the causes include lack of awareness of employers to pay taxes swallow.Several factors in the implementation, such as communication between RevenueService Pekanbaru and employers do not swallow well established. Resourcessuch as the budget has not been provided to support the implementation.Employees in Pekanbaru City Revenue Service as not serious in implementing it.Keywords : Regional Autonomy, PAD, Tax, Implementation
Vertical Conflict on Regional Autonomy between the Regent of the Meranti Islands and the Governor of Riau and the Ministry of Finance Tinanto, Bherry; Irawati, Irawati; Valentina, Tengku Rika
ARISTO Vol 12, No 2 (2024): July
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ars.v12i2.6665

Abstract

In the process of implementing regional autonomy, conflict is inevitable. Internal disputes between autonomous areas, vertical conflicts between autonomous regions, and horizontal conflicts between autonomous regions are the three categories of conflicts involving regional autonomy. This study examines uncommon vertical disputes in autonomous territories, namely the dispute between the Ministry of Finance, the Governor of Riau, and the Regent of the Meranti Islands. The purpose of this study is to elucidate the mechanisms behind conflict, including its origins and ways to resolve it. The study's findings suggest that the very little fiscal support given to the Meranti Islands Regency Government is what triggers the conflict process, which starts with interaction. Special Financial Assistance (BKK) is budget support from the provincial government of Riau, whereas Profit Sharing Funds (DBH) are budget support from the federal government. Limited resources, such as a tiny APBD, regional poverty, and a large number of unemployed people who migrate to neighboring countries as migrant laborers are the root causes of this conflict. The divergent objectives of the Ministry of Finance, the Governor of Riau, and the Regent of the Meranti Islands constitute the second cause of conflict. The Governor believes that funds will be distributed based on statistics and indicators, the Regent wants to deliver as much funding as possible to the regions, and the Ministry of Finance considers financial equality across the area. The third source of conflict is miscommunication, which includes spreading the word through the media and making diabolical remarks in public forums directed at the Ministry of Finance. The personality of the Meranti Islands Regent, who exudes a spectacular and haughty demeanor while leading the government, is the fourth point of contention. The final methods of resolving conflicts are negotiation and mediation.
Co-Authors Erman " IRAWATI, IRAWATI Tengku Rika Valentina